phoenixism

phoenixism

(ˈfiːnɪksɪzəm)
n
(Commerce) commerce the process of making a business insolvent in order to evade paying debts and then setting the business up again under a new name
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
References in periodicals archive ?
It has also announced directors and others involved in tax avoidance, evasion or phoenixism will be jointly and severally liable for company tax liabilities.
However, there is also 'phoenixism' where directors create a business, wind it up with substantial debt, and then set up an almost identical company to start the process again.
The chubby bus and coach boss was accused by liquidators of serial phoenixism - closing down firms to avoid paying debts then opening them up under different names.
"In particular, the Government is seeking to punish 'phoenixism', where directors deliberately set up companies only to go bust and then immediately set up similar companies leaving behind them a trail of unpaid debt.
Some businessmen and women are guilty of ``serial phoenixism'' repeatedly closing companies to avoid paying debts then opening new firms with different names to carry on in business.
Kean, 52, has been accused by liquidators of "serial phoenixism" - repeatedly closing down firms to avoid paying debts then reopening them under new names.
Alexander "The Big Man" Kean, 52, has been accused by liquidators of "serial phoenixism" - repeatedly closing down firms to avoid paying debts then opening them up under other names.