Nigel Gordon Cox

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

Solicitor admitted to allegations relating to making false entries in client ledgers of Mr B (recording interest payments he had not actually made) and Ms S (recording purported Inland Revenue stamp duty refunds not received). The Tribunal applied the Twinsectra test and found dishonesty proved in both matters, particularly in the Mr B matter where the Respondent personally benefited. All allegations (bar withdrawn allegation 5) were substantiated. Given the finding of dishonesty, the Tribunal struck him off the Roll and ordered costs of £4,250.

Duties found breached:

• No taking unfair advantage
• No improper use of client money
• Accounting records, reconciliation and reports
• Diligence and timeliness

Aggravating factors:

• Respondent kept the books himself and had direct personal knowledge
• Respondent personally benefited by not funding payments recorded as received
• False bank reconciliations over nearly two years
• Conscious impropriety, not mere oversight

Mitigating factors:

• Wealth of written testimonials praising competence and integrity
• Customarily held large client sums without other impropriety
• No police enquiry
• No loss to any client; shortfalls fully rectified
• Previously exemplary career