Hi All, Request your expert opinion. My wife along with 3 other friends started a limited company few years ago. Due to situations, 2 of them opted to part away after a year. Both officially resigned as the directors but business continued with new partners. We didn't change the terms of the rental agreement on the commercial property though. Recently she received notification for failure of business rates. What we find now is that partner who took over from us had resigned couple of years ago and company has been taken over by new owners. Companies website shows that the company was dissolved in Jan 2016. Notification from council is for business rates for Apr 2016 - 2017 period. Is my wife liable for this payment. Also the notification has come to her personal name / address and not to the shop address. Thanks Suresh