APN's, Winding Up & Transfer of Liability

Does anyone have experience, or knowledge of circumstances where Advance Payment Notices have been progressed by HMRC to the point of applying for winding up orders? If so what were the outcomes? Similarly have there been any circumstances where HMRC have sought to transfer the APN liability to the directors of the company concerned or the beneficiary of a loan. If so what powers did HMRC attempt to use and were they succesful?