nouna company formed by the directors of a company which has gone into receivership, which trades in the same way as the first company, and in most respects (except its name) seems to be exactly the same as the first company"...the prosecution follows recent calls for a reform of insolvency legislation to prevent directors from leaving behind a trail of debt while continuing to trade in phoenix companies - businesses which fold only to rise again, often under a slightly different name in the hands of the same directors and management" [Financial Times]
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