Sean Colin Garner

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

Sean Colin Garner, an equity partner at Kelhams Solicitors, made false entries on cheque stubs and payment vouchers to conceal from his partners six personal cheques (totalling £5,328.96) he described as gifts from a client, and requested some 20 clients to pay firm fees directly to him personally without VAT (receiving about £615-£1,260). The Tribunal found all three allegations proved to the highest standard and expressly found the Respondent dishonest under the Twinsectra test. He was struck off the Roll and ordered to pay costs of £11,099.72 (to be assessed if not agreed). A stay was refused.

Duties found breached:

• Honesty
• No baseless or threatened misconduct report
• No improper solicitation or touting

Aggravating factors:

• Deliberate, pre-meditated campaign to deceive partners over a period of time
• Not an isolated incident - six cheques causing false accounting plus some 20 direct fee payments
• Involved firm's clients in the criminal offence of avoiding VAT
• False accounting records placed partnership accounts in breach of Solicitors Accounts Rules
• Dishonesty committed as a partner in the course of practice

Mitigating factors:

• Self-reported some matters to the Law Society
• Small sums involved in the direct fees (approx £615)
• Subsequently accounted for the VAT element
• Genuine remorse and apology; testimonials provided
• First experience of partnership; former partners had not sought recovery of small fees