Section 725 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)) provides two ways for a company to be struck off the Register of Companies (‘the Register’) and dissolved: • voluntarily, pursuant to CA 2014 (IRL), s 725(2), or • involuntarily, pursuant to CA 2014 (IRL), s 725(1) and the powers conferred on the Registrar of Companies (‘the Registrar’) Voluntary strike-off CA 2014 (IRL), s 725(2) permits a company to apply to the Registrar for the company to be struck off the Register, provided that the conditions set out in CA 2014 (IRL), s 731 are satisfied. The conditions prescribed by CA 2014 (IRL), s 731(1) are as follows: • the company has never traded or has ceased to trade • within three months of the application the company has passed special resolutions: ◦ resolving to apply for strike-off on the basis that it has never traded or has ceased to trade, and ◦ resolving that pending determination of the application, the company shall not trade or incur liabilities • the