phoenix

phoenix
   seeking to avoid the payment of liabilities
   Usually in the phrase phoenix company which, like the fabulous bird, arises from the ashes of a receivership or liquidation with a different name but the same proprietor(s), the same assets, and a trail of unpaid suppliers:
    James O'Donoghue of the Serious Fraud Office said: 'These firms are cropping up all over the place. A lot of them are phoenix companies: one gets closed down and two or three more open up.' {Daily Telegraph, 22 March 1997 — the companies were engaged in conning the public into buying whisky in cask as a supposed investment)

How not to say what you mean: A dictionary of euphemisms. . 2014.

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