hmrc to reinstate company
A company was closed via 652a, and was struck off in May 2011. Due to a criminal investigation into accountant HMRC requested accounts be revised. Company tax due was calculated at about £14000. HMRC have given options to reinstate company or sign contractual agreement that directors become personally liable for tax. the company is no longer trading, had no assets when struck off.
If choose to reinstate company,could they then make director personally liable if proceedings were made to liquidate company?
Any ideas on this would be welcome.