Thomas Stephen Cowell

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

The Respondent refused to produce and later delayed producing files and accounting records relating to the D Secret Trust, requested by the OSS under Rule 27(1) of the Solicitors' Accounts Rules 1991. Despite a High Court Order to comply and the Tribunal giving him a last chance in 1999, he continued to obstruct, ultimately stating the documents were 'physically incapable of production.' The Tribunal found both allegations of conduct unbefitting a solicitor substantiated, noted his previous 1995 disciplinary history, and struck him off the Roll with costs of £7,535.25. No express finding of dishonesty was made.

Duties found breached:

• No improper communication with the court
• No conflict between current clients
• No improper solicitation or touting

Aggravating factors:

• Previous disciplinary appearance in 1995 for accounts rules breaches and misuse of clients' funds (fined £8,000)
• Deliberate delay and obfuscation over a long period
• Disregard of the OSS request and High Court Order
• Spurious argument that no time limit applied to compliance
• Failure to attend or be represented at the hearing