Good Lawyer Guide's response

You may be able to use the same name but only if the court gives you permission, or if you purchase the name from your liquidator.

Alternatively, you might be able to start a new company and this would known as a ‘Phoenix’ company. This is where the assets of one limited company are moved to another legally formed company. The directors are often the same in both companies. However, there are strict rules on these which are designed to address situations where directors deliberately run a company into the ground only to set up a new business using the same name but avoiding paying the creditors of the old business. For example, restrictions apply to anyone who was a director of a company in the twelve months prior to it going into insolvent liquidation so you should take legal advice if you are considering this route.