PRO-TEKT SCAFFOLDING SOLUTIONS LIMITED

Jazon Frederick Owen LANDEN

January 1972

Disqualified from being a director because of their conduct for the period of

2 Years 6 Month(s)

Disqualification starts from

17 February 2020

Improper conduct which resulted in their disqualification

Jazon Frederick Owen Landen (“Mr Landen”) caused Pro-tekt Scaffolding Solutions Limited (“Protekt”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from at least 07 August 2014, to the date of cessation of trade on or around 19 October 2016, such that the amounts due to HMRC in respect of VAT were £73,076 as at the date of cessation of trade whilst amounts due to trade creditors at liquidation were £nil. In the period between 07 August 2014 and the date of cessation the amount due to HMRC in respect of VAT increased by £56,857 from £16,219 to £73,076 and Protekt paid £249,074 to third parties and £286,156 to subcontractors and employees whilst paying HMRC £47,167 in respect of VAT. In that: VAT 1.1. Protekt filed monthly VAT returns after 04/13 having registered for VAT in October 2012. 1.2. Protekt paid its returns up to and including 10/13 on time but did not pay its returns for 11/13 to 02/14 (totalling £11,996) on time leading to HMRC raising default surcharges totalling £976. 1.3. Protekt then paid its 03/14 return on time, did not pay its 05/14 return on time (no return having been filed for 04/14) and whilst Protekt paid the amount due on its 06/14 return on time, HMRC allocated this payment to earlier liabilities. 1.4. Protekt did not pay its 07/14 and 08/14 returns on time, totalling £5,229, and thereby incurred default surcharges totalling £784. 1.5. Whilst Protekt paid its 09/14,10/14 and 11/14 returns on time, it failed to pay its liability for 12/14 (£3,646) and incurred a further default surcharge of £547. 1.6. In January 2015 Protekt entered into a Time to Pay Agreement with HMRC to pay the arrears of VAT by monthly instalments of £1,473 between January 2015 and April 2016. Protekt paid these instalments between February 2015 and October 2015. 1.7. Whilst Protekt paid its VAT liabilities for 01/15, 02/15, 03/15, and 08/15 on time, it failed to pay its liabilities for 04/15, 05/15, 06/15, 07/15, 09/15 and 10/15 totalling £21,927 incurring default surcharges totalling £3,289. 1.8. Protekt paid its 11/15 return on time but did not pay the 12/15 liability of £4,497 and incurred a further default surcharge of £675. 1.9. Protekt paid its 01/16 and 02/16 liabilities on time and on 24 March 2016 Protekt agreed a Time to Pay Agreement with HMRC to pay the arrears of VAT by payments of £400 per week commencing on 27 April 2016. Protekt made six payments of £400 between 26 April 2016 and 14 June 2016. These were Protekt’s last payments in respect of its VAT liabilities. 1.10. Protekt did not pay its 03/16 and 04/16 returns totalling £5,160 on time. 1.11. Protekt did not file any returns for the periods 05/16 to the date of liquidation, causing HMRC to raise assessments of VAT and default surcharges. 1.12. Protekt continued to trade until at least 19 October 2016, when it raised its last sales invoice. 1.13. Protekt’s liability to HMRC in respect of the periods up to and including 10/16 was £73,076 Other creditors 1.14. At the date of liquidation Protekt had no trade creditors and owed HMRC £73,076 in respect of VAT. 1.15. In the period between 07 August 2014 and the date of cessation the amount due to HMRC in respect of VAT increased by £56,857 from £16,219 to £73,076. 1.16. In the period between 07 August 2014 and the date of cessation Protekt paid £249,074 to third parties and £286,156 to subcontractors and employees whilst paying HMRC £47,167 in respect of VAT.