Samson Michael Waldman

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

The Respondent, admitted in 1978 and formerly a sole practitioner, pleaded guilty to one count of defrauding the Inland Revenue. Over a period of more than ten years from 1984 he diverted refunded court fees into an off-shore account and failed to declare the income for tax, causing the Revenue a loss of £65,000 in unpaid tax (about £130,000 with interest). He was sentenced to 18 months' imprisonment suspended for two years and ordered to pay £130,535.98 compensation. The Tribunal found the allegation substantiated (uncontested) and held that the conviction was for an offence of dishonesty, as expressly described by the sentencing judge. Applying Bolton and Wilson, the Tribunal concluded the Respondent's trustworthiness was seriously in question and ordered him struck off, plus agreed costs of £2,128.51.

Duties found breached:

• Cease acting on client perjury or disobedience

Aggravating factors:

• Deliberate and calculated conduct over more than ten years
• Fraud on the public revenue, a serious matter
• Offence of dishonesty by a solicitor undermining the reputation of the profession

Mitigating factors:

• Voluntary disclosure to the Inland Revenue (though Tribunal noted the trigger appeared to be an Inland Revenue warning of investigation)
• No client funds involved and no client interests prejudiced
• No abuse of trust of clients, opponents or courts
• 30 years' practice with no prior complaint
• Sold practice at an undervalue to protect staff and clients
• Strong supportive references from clients, employees, colleagues and former employer
• Already significantly punished (suspended sentence, £130,000 compensation, loss of practice)
• Ceased the dishonest scheme around 1994/1996