winding up and liquidation of a company and tax years

Can anyone explain to me providing an example how the basis of tax years are calculated on a winding up, I have been
reading the BPP study text.

I would like to know via an example how the tax years are calculated in the following situations:

Liquidation to Administration and out of administration
Administration to Liquidation
winding up.

They state that a new accounting period begings on a winding up, however I dont totally understand.

Thanks
Valerie