This procedure enables the close down of a solvent company where any surplus funds or assets (after creditors have been paid in full) are distributed to shareholders in a tax-efficient manner. It is usually used by owners of a business who wish to retire, or dispose of their business, and receive a return of capital or by a group of companies who wish to close down a dormant, non-trading subsidiary. EWS works closely with directors, shareholders and their professional advisors to implement the MVL process in an efficient and cost-effective manner.