Christopher Wilkins

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

Barrister Christopher John Wilkins was convicted in November 2021 under s.72 Value Added Tax Act 1994 for being knowingly concerned in fraudulent evasion of VAT totalling £98,732 between 2012 and 2017, and sentenced to 21 months' imprisonment. A five-person Disciplinary Tribunal found all six charges proven, including express findings of dishonesty. He also failed to report his charge and conviction promptly to the BSB. The Tribunal found the misconduct fell within the middle range of the dishonesty guideline with no exceptional circumstances to reduce the indicative sanction, and disbarred him. No separate sanction was imposed for the reporting failures, and no costs were ordered given his lack of income.

Duties found breached:

• Prosecutorial duty of disclosure
• Honesty
• Uphold public trust in the profession
• No conflict between current clients
• Self-report to the regulator

Aggravating factors:

• Deliberate fraud carried out over a period of five years
• Significant culpability
• Conviction and 21 months' immediate custody for fraudulent evasion of VAT of £98,732
• Deliberate concealment from the regulator over a significant period
• Conduct connected to role as barrister (VAT due on professional earnings)

Mitigating factors:

• Lack of previous convictions
• Fraud possibly carried out to enable continued practice and to provide for his family
• Deteriorated mental health as a result of conviction and sentence
• Informal admissions to charges 1,2,3,5 and 6