A partnership consists of A and B and they use a trading name called 'Acme Parts'. In order to protect the trading name A and B create a dormant limited company called Acme Parts Ltd. Pretty standard stuff happens all the time same.
Acme Parts gets into trouble with the local authority by creating a noise nuisance. The local authority serves a noise abatement notice on the Company Secretary of Acme Parts Ltd because the names of the partnership A and B are protected by data privacy law. The local authority says they can do this because the same people own both businesses. The partnership stops the noise nuisance.
Is Acme Part Ltd liable for the actions of the partnership and did the abatement notice served on Acme Parts Ltd create a legal relationship between the two making the partnership liable for Class 1 NI and Corporation Tax.