Jake Paul Charles Bennett

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

Sole practitioner Jake Paul Charles Bennett made 31 round-sum transfers totalling £224,000 from client to office account without documentation, timed to coincide with payments to HMRC and staff, and recorded a false £77,000 debit on the W ledger to conceal the withdrawals. A total client account shortage of £216,871.75 remained unremedied and had to be borne by the profession. The Tribunal found all allegations proved, including dishonesty under the Twinsectra test, and struck him off the Roll, ordering costs of £3,750 not to be enforced without permission.

Duties found breached:

• No conflict between current clients
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

• Dishonesty involving concealment of improper withdrawals
• Substantial sum misappropriated (shortage of £216,871.75) which remained unremedied and borne by the profession
• Length and regularity of misconduct (31 round-sum transfers totalling £224,000)
• Previous disciplinary appearance before the Tribunal in October 2010 (fined £5,000)

Mitigating factors:

• Admitted all allegations including dishonesty at an early stage
• Requested to be struck off / co-operated
• Personal difficulties, anxiety and depression over several years
• Impecunious - unemployed with no assets