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Q1. No. You and the various companies are separate legal entities. However, ensure that by taking what is owed to you by the company and thus not paying HMRC would constitute a fraudulent preference, a criminal offence. The director's loan account ranks parri passu with all other unsecured debts including those owed to HMRC.
Q2. Yes, they could adn their debt would rank with the others as per Q1.