Good morning. I have three concerns and would be glad if attended to:

A company registered 14 years ago has not been filing annual returns since its creation, and the cost of filing annual returns for that period is costly. The client suggests if:

1. The company can be closed down even if one of the directors is late (dead) or without the approval or availability of other director. Also how do I carry out the process of closing down the company if possible.
2. How much would it cost to close it down- with or without other directors
3. In a situation whereby it can't be closed down without proper documentation, can it be abandoned and the client registers another company afresh while still retaining his details?