Caroline Jordan (aka Joseph)

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

The Respondent, a solicitor and partner at Hanover Solicitors, was convicted on her own confession at Kingston-Upon-Thames Crown Court of being knowingly concerned in the fraudulent evasion of VAT contrary to s.72(1) Value Added Tax Act 1994, having charged clients VAT but retained over £90,000 due to HMRC over a 5½ year period. She was sentenced to 21 months imprisonment suspended for 24 months, 240 hours unpaid work and ordered to pay £1,500 prosecution costs. The Tribunal, treating the Certificate of Conviction as conclusive, found breaches of Principles 1, 2 and 6 of the SRA Principles 2011, including a lack of integrity. Dishonesty was not alleged and not expressly found by the Tribunal. The Tribunal did not find her a credible witness and noted her lack of insight. It ordered she be struck off the Roll and pay costs of £3,582.36, with no restriction on enforcement despite her bankruptcy and receipt of state benefits.

Duties found breached:

• Non-discriminatory acceptance and cab-rank
• Uphold public trust in the profession

Aggravating factors:

• Criminal conviction which by its nature involved fraud
• Conduct repeated over a long period (5½ years)
• Ought reasonably to have known conduct breached obligations to protect the public and the reputation of the profession
• Lack of insight and disinclination to take responsibility, blaming others and the lack of a payment plan
• Substantial benefit gained (over £90,000)

Mitigating factors:

• Previously unblemished record / no prior disciplinary matters
• Made good the losses by repaying all the VAT due (albeit years late)
• Health and personal difficulties at the material time