Dianna Lee (AKA Gerald)

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

The Respondent was convicted at Manchester Crown Court of four counts of fraud by false representation (swindling HMRC out of ~£38,000 in tax), the mens rea being dishonesty, receiving a 21-month suspended sentence with 200 hours unpaid work. The SDT found by virtue of the conviction she breached Principles 1, 2 and 6. As fraud involves dishonesty and the sentencing judge described her conduct as dishonest, deceitful and disgraceful, the Tribunal found the misconduct at the highest level of seriousness. It ordered strike-off and costs of £4,000. The Respondent did not attend, having invited the Tribunal to proceed in her absence.

Duties found breached:

• No abuse of process or coercive powers
• No taking unfair advantage
• Uphold public trust in the profession

Aggravating factors:

• Commission of a very serious criminal offence (four counts of fraud by false representation)
• Conduct was deliberate and calculated
• Financial motivation
• Planned misconduct
• Knew or ought to have known conduct breached obligations to protect the public and reputation of the profession
• Harm caused to former partner and NC and to reputation of profession

Mitigating factors:

• Repayment of the tax owed
• Long-standing mental health issues referred to in sentencing remarks
• No previous disciplinary matters