>UK ICO's stance is fairly well known, but I don't think they can be held responsible for businesses that liquidate in the face of fine. That seems more likely

>UK ICO's stance is fairly well known, but I don't think they can be held responsible for businesses that liquidate in the face of fine. That seems more likely to be an issue of UK company law. You are confusing ICO's stance and responsibility with it's reluctance to enforce powers, which have already been granted to them by the government, in order to pursue negligent cases and collect fines under the UK law. The Insolvency Service has general powers to investigate both insolvent and active companies, including those companies that undertake direct marketing activities. If a director has deliberately acted to the detriment of the company and/or its creditors, action may be taken against the directors under the Insolvency Act 1986 or the Company Directors Disqualification Act (CDDA) 1986.