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"This has been welcomed by businesses..."

Er, no. Businesses do not get to use CFAs in claims against directors of insolvent companies.

*Insolvency Practitioners*, on the other hand will continue to be able to bring claims for their own fees from directors of insolvent companies (an entirely different thing).

The rationale being that it help recover tax take from insolvencies. However, that is not a justification for anything. Beheading directors of insolvent companies who do not pay outstanding VAT assessments would also increase tax take. But it would still be unjust.

Coventry -v- Lawrence may render the whole thing academic anyway...