Cash Extraction from company

I have a construction/development company with a business partner for the last 4 years. We are going our seperate ways and wish to wind up the company. Can we take the remaining cash (€100,000)in the company and pay 20% CGT. Whats to stop us forming a new company and repeating the trick in a few years time?

There is anti-avoidance legislation in place to prevent companies being liquidated with the proceeds distrubuted under cgt and then setting up a new company in the same line of business.
However if at the point of liquidation you have no plans to set up a new company then should be ok.
However its something you would need specific advice on