Hi, I have no clue as to what happens under the following circumstances. I set up a company 2 years ago and am the sole director of it. I own all the shares also. Last year I set up another new company with a business partner. The set up is as follows. Company A = Directors - 1 - Me Shares - 100 - owned by me Company B = Directors - 1 - Me Shares 100 - 29 Owned by business partner 71 owned by Company A. The reason I am the sole director of Company B is that myself and the business partner had a major falling out - police involved etc - and he resigned as director of the company but he still owns 29% of the shares. So now I am looking to wind up Company A as my focus has been taken elsewhere and it is not longer trading - hasn't been trading for over 6 months. My question is this:- If Company A, which holds 71% of shares in Company B, is wound up - what happens to the 71% of shares it held in Company B? Do they revert to myself as the sole director of Company A or do they get moved to the remaining shareholder - my business partner? Thank you in advance for all your help and I will answer any further questions that I can.