Nigel Gordon Cox

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

Nigel Gordon Cox, admitted 1980, was found to have made false entries in the client ledgers of Mr B and Ms S. In the matter of Mr B, he recorded interest payments as received when he had not made them, with the ledger overdrawn for nearly two years. In the matter of Ms S, he posted receipts of £7,900 purportedly from the Inland Revenue (an overpaid stamp duty refund) before any receipt. He admitted the allegations (allegation 5 withdrawn). The Tribunal expressly found he acted dishonestly under the Twinsectra test in both matters, describing the conduct regarding Mr B as 'thoroughly dishonest.' He was struck off the Roll and ordered to pay £4,250 costs.

Duties found breached:

• Not mislead the court
• No improper use of client money
• Accounting records, reconciliation and reports
• Diligence and timeliness
• No improper solicitation or touting

Aggravating factors:

• Respondent kept the books himself and was fully aware payments had not been made
• Respondent personally benefited by not funding the recorded interest payments to Mr B
• Client B ledger continually overdrawn for nearly two years
• False bank reconciliations that the Respondent knew did not reflect the true position

Mitigating factors:

• Wealth of written testimonials praising competence and integrity
• Customarily held very substantial client sums without impropriety
• No police enquiry and no loss to any client
• Shortfalls in both matters fully rectified
• Previously exemplary career