Not sure if correct forum but looking for some further advice. I am currently going through a divorce and one option is to close the limited company in order to cleanly divide funds. I have been told by my accountant that i could close via Members voluntary liquidation and incur 10% tax. I work through this company (mostly overseas), the accountant tells me i could not open another company up for minimum 2 years after liquidating one. My question to him was (he was not convincing in his reply, hence the question here), what if i open another limited company up prior to closing this one down ?