Hpyothetical situation

slackda

Company A has a Shareholder Z 100% Shares.

Company A has ceased Trading Has RE of £200K and Cash of £200K

Company B Acutally Started up Company A and transfered Shareholding to Shareholder Z Some Years back at Nill Value.

Now that Company A has ceased Trading Company B wants the Remaing RE transfered Back to it.

From a UK tax point of View i assume that Shareholder Z cannot just transfer the shares back to Company B as there is a Tax implication also Z cannot Sell the Shares at £1 as the company is clearly worth £200K....

Could Company B just send an Invoice to company A for £200K or would this be classifed as Money Laundering?