Assuming the IR accept the winding up then they are probably powerless to reopen it. However part of the process involves the IR accepting the tax affairs are in order.
Whether this would actually insulate anybody from any IR35 liabilities is an open question. There is a body of opinion that suggest it probably does (save for fraud or wilful negligence), searching THEPUMA posts may be beneficial.
NLUK:
I am still confused how you can liquidate a LTD and draw remaining funds. Sounds dodgy
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