Deepankar Dixit & Ayaz Siddique

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

Both Respondents were convicted at Newcastle Crown Court of false accounting (and Siddique additionally of perverting the course of justice for falsely claiming evidence was on a stolen laptop) and received immediate custodial sentences. The fraud involved keeping fixed-fee cash immigration work off the firm's accounts via a concealed spreadsheet, with at least £150,000 involved. The SDT found all allegations proved on the basis of the criminal convictions (Rule 32 SDPR), finding no exceptional circumstances. As false accounting under s.17(1) Theft Act 1968 inherently requires proof of dishonesty, dishonesty was established. Both were struck off and each ordered to pay £11,475 costs. The Tribunal proceeded in absence after refusing adjournment applications.

Duties found breached:

• Integrity
• No improper communication with the court
• Non-discriminatory acceptance and cab-rank

Aggravating factors:

• Conduct was sophisticated and planned, carefully hidden, conducted over a sustained period (Feb 2014 onwards)
• High culpability - both undertook leading roles in group activity
• High harm both financially (at least £150,000 involved, loss to HMRC of order of £50,000) and to reputation of profession
• Both held senior compliance roles (Dixit was COFA, Siddique was COLP and sole owner)
• Respondents tried to blame others and made excuses rather than accepting responsibility
• Siddique compounded matters by perverting the course of justice
• Respondents ran up costs unnecessarily through meritless adjournment applications and unsubstantiated exceptional circumstances arguments

Mitigating factors:

• No previous disciplinary findings against either Respondent
• Tribunal had regard to Siddique's health issues