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The Companies Court (now formally known as the Insolvency and Companies List) is a specialist court within the Chancery Division of the High Court of Justice of England and Wales, which deals with certain matters relating to companies. These include matters which are regulated by the Companies Acts, the Financial Services and Markets Act 2000, the Insolvency Acts in relation to companies registered in England and Wales, or the Company Directors Disqualification Act 1986, which must be commenced in the Companies Court. (Wikipedia)

In general, HMRC will regard any company as being 'in difficulty' when it meets the criteria for insolvency under the Insolvency Act 1986, [...] (GOV.UK)

Section 79(1) of the Insolvency Act 1986 provides that the expression 'contributory' means every person liable to contribute to the assets of a company in the event of its being wound up. (LexisNexis)