Sean Colin Garner

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

Sean Colin Garner, an equity partner at Kelhams Solicitors, made false entries on six cheques (totalling £5,328.96) recording payments to himself as having been paid to "Mr GM" to conceal gifts received from a client, causing false accounting in the firm's books. He also invited clients to pay the firm's fees to him personally to avoid VAT, receiving direct payments. The Tribunal found all three allegations proved to the highest standard and made an express finding of dishonesty, holding that he knew his conduct regarding both the gifts and the fees was dishonest. He was struck off the Roll and ordered to pay costs (to be assessed if not agreed). A stay was refused.

Duties found breached:

• No conflict between current clients
• Prompt accounting and return of money
• No improper solicitation or touting

Aggravating factors:

• Dishonesty committed as a partner in the course of practice
• Deliberate and pre-meditated campaign to deceive his partners over a period of time
• Multiple incidents - six cheques with false accounting and some 20 fee payments taken direct without VAT
• Involved firm's clients in the avoidance of VAT (a criminal offence)
• Colluded with clients (Mr GM and Mr W) in the deception

Mitigating factors:

• Self-reported details of the small fees to the Law Society
• Subsequently accounted for the VAT element (£89.51)
• Expressed regret and apologised to the Tribunal
• Provided testimonials
• Relatively small amounts of money involved in the fee misappropriation