The UK government declined a chance to get £364m out of Carillion before it failed, and British taxpayers are now on the hook for that money

ministers in Theresa May’s Conservative government “did not believe it appropriate to offer business advice to directors.”

Where, in either of the Guardian pieces, does it mention that that is what ministers believed?

Part of the problem with accepting that advice is that EY (along with other members of the big 4) have hardly covered themselves in glory recently, being more content to wallow in the mire and offer themselves as consultants to whoever is willing to accept the taint.