Interesting idea.
If I might say, yours is one of the better quality posts on this thread - not the usual ignorant partisan ranting.
Would you change the law to make corporation tax and vat a personal liability just for those companies that close within the year? Or more widely for all company directors of existing companies?
The direction of travel is for business taxes (corporate and self employed) to be paid earlier and earlier. In the past you paid the whole lot many months after your financial year end. Then it became quarterly during the year, based on estimated accounts, now they are moving to monthly payments for the current year, all based on estimates.
Which is a right pain for the business, and is effectively the government just bringing forward their income. There is a hard limit to how far they can go with this squeeze, and with monthly payments they have reached that limit.