 Further, 1st Land paid £2.65M to Tony and David Cardoza.The liquidators' report for 1st Land Ltd says that the Cardozas and 1st Land fell in dispute in March 2014, and during investigation the Cardozas called the sum a "Joint Venture Fee" – money paid to one party to help carry out a jointly-run project – whilst former director Howard Grossman called it a loan.After the collapse of 1st Land, County Developments (Northampton) Ltd (CDNL) took over the facilitation work, but it also now in liquidation; its directors are listed as David and Anthony Cardoza, while Marcus Grossman and Simon Patnick resigned directorships in January 2015.