Stuart3000

Hello, Does the rule defined in ITTOIA05/S396B/404A (CTM3605) only apply to comapny liqudiations? The legilsation refers to "distributions in a winding up" and it is quite clear in CTM36105 that a "strike off" should not be referred to as a "winding up". My comapny was dissolved in a strike off (with reserves less than £25,000) wtih the final distribtion paid around six months ago, with no intention to trade again through a company at that point. Can a new company with the same trade, directors and shareholders be incorporated now with the final distribution from the old one being taxed under Capital Gains Tax as it was not liquidated? Let me know if more information is needed. Many thanks