A creditors’ voluntary liquidation (CVL) is initiated by the directors of the insolvent company. Instead of continuing with the business when the directors foresee that there has been no hope in reviving the company, in order to minimise loss, directors of company may initiate a creditors’ voluntary winding-up. This might be an ideal situation for an insolvent company that has no possible future. It is important for the directors to take advice at an early stage, instead of falling into insolvent trading risk.