Paul Reader

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

Paul Reader, a non-solicitor conveyancing clerk at Cook Taylor Woodhouse Solicitors, acted for purchasers (one a friend) in a property sale completed at £260,000 but notified HMRC the price was £250,000, with a £10,000 fixtures and fittings apportionment, reducing stamp duty. The seller had no son contrary to his account that a deal was struck with the seller's son. The Tribunal found he notified HMRC of a consideration £10,000 less than actual, perpetrating a fraud on the Revenue to help a friend. He did not appear and was served by advertisement. The Tribunal made a section 43 order restricting his employment by solicitors and ordered him to pay costs of £2,700 inclusive of VAT.

Duties found breached:

• Handle inadvertently received material
• Honour professional undertakings

Aggravating factors:

• Deliberate fraud on HM Revenue and Customs to save stamp duty
• Beneficiary of the conduct was a friend of the Respondent
• Gave an account (deal with seller's son) that was untrue, as the seller had no son

Mitigating factors:

• The client subsequently rectified the position with Customs & Excise and paid the full amount of stamp duty due