At the outset of our instruction we will agree the timing and quantum of distributions to the shareholders and work with you in order to meet those expectations.  As long as a provision is made to cover outstanding liabilities and the agreed costs of the Members Voluntary Liquidation process, we aim to distribute the majority of funds to shareholders within 7 days of appointment.  We will work with you to ensure that this is possible.  On some occasions, you may prefer the distribution to take place in the following tax year to benefit from further tax allowances.  This is fine, and the distributions will be timed to your preference.