Name: James Landels

Name: LAN NETWORKS LTD

Date of Birth: 11 / 7 / 1986

Date Order Starts: 28 / 7 / 2026

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 10646750

Last Known Address: 15 Meadow Walk, , , , LEEDS, LS7 4RN

Conduct: Between 01 April 2019 at the latest and 25 August 2022 (the date of liquidation), James Landels (“Mr Landels”) caused LAN Networks Limited (“LAN”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT. In that: VAT • Analysis of HMRC records shows that as of 31 March 2019, LAN’s liability for VAT was £82,921. • HMRC records show that LAN submitted returns for the VAT periods ending 06/19 to 03/20 with a total liability of £70,963. • HMRC raised assessments for the VAT periods ending 06/20 to 06/22 totalling £645,792, including surcharges. • As a result of LAN’s failure to submit returns and make payments as and when due, HMRC raised surcharges for the VAT periods ending 12/20 to 06/22 totalling £72,700. • HMRC records show that LAN made payments between 01 April 2019 and 30 June 2022 totalling £76,459, of which: o £24,999 was allocated towards quarter ended 09/18 leaving no liability due at liquidation o £4,835 was allocated towards quarter ended 12/18 leaving a liability due at liquidation of £102,812 o £24,151 was allocated towards quarter ended 03/20 leaving no liability due at liquidation o £22,474 was allocated towards quarter ended 09/20 leaving no liability due at liquidation • HMRC have submitted an updated claim in the Liquidation amounting to £782,671 in respect of the VAT liability, including surcharges of £72,700 and an assessment for the VAT period ending 08/22 of £29,619. Comparative treatment • A review of LAN’s bank account between 01 April 2019 to 30 June 2022 shows £2,378,945 paid in and £2,374,284 paid out. • Of the £2,374,284 paid out, £241,494 was paid to trade creditors, £1,52,157 was paid as wages, and £181,550 was paid as dividends to Mr Landels. • During the same period, a total of £76,459 was paid to HMRC, all in respect of VAT. • Analysis of HMRC records shows that as at 31 March 2019, total liabilities to HMRC were at least £82,921 and at 30 June 2022 total liabilities to HMRC had increased by £702,558 to £785,479. • Analysis of company records shows as at 31 March 2019 liabilities to ‘other’ creditors were £6,184 and at 25 August 2022, they had decreased by £2,132 to £4,052.  • According to the available information, LAN went into liquidation with liabilities of £756,805 (net of assets realised to date of £65,824). HMRC has filed a claim in the liquidation of £818,577, of which £782,671 is due to HMRC in respect of VAT and £35,906 is due to HMRC in respect of PAYE/NIC. Other creditors were owed £4,052. 

This information is correct as at 22 / 7 / 2026

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