In short, the title says it all, but I will still expand on it for you.
Just recently we have had a couple of queries where, just before the winding up resolution was passed, the membership of a company has changed from that recorded in the last annual return. Whilst those queries related to MVLs the same situation could easily arise in the context of a CVL. The last annual return is the obvious starting point to determine who the members are, but don’t forget to ask the directors and accountants whether there has been a transfer of shares since that annual return was filed.
