Members Voluntary Liquidation (MVL) or Solvent Liquidation is a process that is generally a tax-efficient way of shareholders extracting funds from a company that has ceased to trade. At ICS our typical MVL instructions come from our network of accountant introducers, whose clients have either sold their company’s business and the limited company is cash-rich, or company’s which have run their course and the shareholders want to realise their investment in the most tax-efficient way possible, liquidating the business assets.