I asked Yvette Cooper MP to look at this very issue when she was
A client did exactly that, deliberately failed to file his annual return, waited for the strike off and set a new company up the next week, two years profits trousered.
Mrs Cooper was passed my detailed observations and the evidence of this being a new "tax planning" idea on to a government department who were "aware of the issue and looking at it" but basically fobbed me off. Two years later we are no further on and the strategy is gaining recognition.
No surprise to me any of this.