Good prize from Friel Stafford. Sounds like you have some issues with your accountant. Do you really think it is appropriate that you are getting advice on a public forum and then bringing this to your accountant. He needs to get more proactive. As regards Friel Stafford the service they give is very basic and your accountants will more than likely need to be well involved in the whole wind up process. In order to get the 22% CGT rate there has to be a liquidation. Time is also of the essence here in that there is more than rumour that the 22% rate may change in the April 7 budget.