W2 Construction Limited based in Milford Haven is facing a HMRC winding up petition (Image: Getty Images)A winding-up petition is a legal process through which a creditor can ask a court to place a company into compulsory liquidation, typically on the grounds that a debt remains unpaid. The published notice states that HMRC claimed to be a creditor of W2 Construction Limited. The notice also does not contain any findings against the company and does not state whether the debt relates to tax liabilities or any other matter. No subsequent winding-up order relating to W2 Construction Limited had appeared in The Gazette at the time of writing, meaning the outcome of the August 5 hearing had not been confirmed through published insolvency notices. The publication of a winding-up petition does not by itself mean a company has entered liquidation.