The purpose of this final chapter is to examine the current insolvency procedures and establish what theoretical visions and objectives they pursue. The answers that this provides will help determine what interests and value(s) are at the heart of the UK's insolvency framework and this will help inform policy considerations on future corporate insolvency and rescue legislation. To start, the chapter commences with a detailed examination of the new measures introduced by the Corporate Insolvency and Governance Act ("CIGA 2020"), before the informal arrangements and formal rescue mechanism are discussed. The impact of zombie and phoenix companies is examined before the implications on restructurings law post Brexit is briefly examined before the conclusions.