Paul Reader

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

Paul Reader, a conveyancing clerk (not a solicitor) at Cook Taylor Woodhouse Solicitors, notified HM Customs & Excise that a property sale price was £250,000 with a £10,000 fixtures apportionment when the true price was £260,000, reducing his friend's (the purchaser's) stamp duty. The Tribunal found he dishonestly perpetrated a fraud on the Revenue. He did not appear and was served by advertisement. The Tribunal made a Section 43 order restricting his employment by solicitors and ordered him to pay costs of £2,700 including VAT.

Duties found breached:

• Handle inadvertently received material
• Honour professional undertakings

Aggravating factors:

• Perpetrated a fraud upon the Revenue
• Acted to assist a friend/acquaintance who was the purchaser
• Gave a false explanation referring to a deal with the seller's son when the seller had no son

Mitigating factors:

• The client subsequently rectified the position with Customs & Excise and paid the full stamp duty due