Winnington Networks Communications Ltd v HMRC [2015] EWHC 1096 (Ch); [2015] SWTI 1628

Company directors failed to show that they genuinely believed that the company had a good defence to a winding-up petition or that it was in the company's interests to defend the petition. They were ordered to pay personally the petitioning creditor's costs of the petition and the costs of the company's unsuccessful defence.