The High Court's decision allowing the voluntary liquidation of ECP Kenya Limited, the former owner of the Java House restaurant chain, is a timely and instructive reaffirmation of the principles governing corporate insolvency under Kenyan law. At its core, the decision confirms that where a company is demonstrably insolvent and incapable of continuing as a going concern, liquidation may proceed even in the face of opposition from a creditor including the Kenya Revenue Authority.