Company closure - Tax efficiency of Final Dividend for Higher rate taxpayer

[exie]

I am a higher-rate taxpayer and a sole shareholder in a small company (dormant since 03/2000). I wish to dissolve the company.

This dormant company, however, has a small amount of equity remaining in it (
I currently seem to have 2 options:
(a) Final dividend to myself, but this would incur additional tax at 22.5% as I am a higher-rate taxpayer
(b) Gift shares to my spouse and pay final dividend to her. This would sace the evtra 22.5% as she is basic-rate taxpayer only. It should be noted that my spouse has never had any active involvement in this company in the past.

In my analysis (b) sounds efficient, but should I be concerned re: the Revenue's interest in "family" companies.

Any suggestions?

[PSG]

You should consider contacting the Inland Revenue
to gain clearance to make a capital rather than income distribution.Depending on the amount of share capital it may be possible/practical for an informal liquidation by having the company struck off.