Martin Colin Nicholas Roberts

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

Martin Colin Nicholas Roberts, a solicitor employed by Halliwells LLP, used client ledger accounts opened in the name of a purported client to channel client funds into bank accounts held by himself and others. In one matter he fabricated an invoice (£21,972.50) to C Homes and tried to have payment redirected to himself, involving an innocent assistant solicitor. In the L Lane and BT Park transactions he sent false letters/returns to HMRC and HMLR understating purchase prices and diverted stamp duty sums of £15,600 each. The managing partner's affidavit identified 18 irregular transactions totalling £90,716.33. The Respondent did not attend. Applying the Twinsectra v Yardley test, the Tribunal found all allegations substantiated and the conduct dishonest (indeed disgraceful). He was struck off the Roll and ordered to pay costs of £12,231.48.

Duties found breached:

• Honesty
• Not mislead third parties or opponents
• Handle inadvertently received material
• No improper use of client money
• Prompt accounting and return of money

Aggravating factors:

• Deliberately involved an innocent third party (an assistant solicitor) in an attempt to defraud a client
• Course of conduct was deliberate and carefully planned
• Multiple transactions involved (18 irregular transactions totalling £90,716.33)