Liquidating a company in ireland

Second, the funds can make no claim to superiority over the market averages, which are in a sense investment trusts with fixed portfolios; e.g., the stocks composing the particular “average.” They state, rather, that their performance must be judged against what the individual could have done at the same cost over the same period, with the same objectives as has a given fund.

It is expected that CRS will be enforced in Cayman in a disciplined and systematic manner.

Clients with Cayman entities must therefore focus on this now, and in particular on the key notification and reporting obligations that arise in June and July 2017.

Company winding-up in Ireland can be done through court liquidation or voluntary liquidation that can be requested by the creditors or by the company members.

Court liquidation in Ireland can only occur if one or more creditors address the Irish High Court and petition for a winding-up order and the appointment of a liquidator.

You need to retain financial and other records for 6 years following closure.

If you use a business name you must inform the Companies Registration Office that you have ceased trading within 3 months. You can cancel your tax and VAT registration with Revenue by filling out a Tax Registration Cancellation Notification (form TRCN1)(pdf).

If your business is incorporated as a company you may wish to close it due to retirement or another personal reason.

Liquidation is the process of winding up a company so that it no longer exists by using its assets to pay its debts.

All Reporting Financial Institutions must also review any delegation of their responsibilities, adopt written policies and procedures and submit reports which are due by 31 July.


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