Martyn Slocombe

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

Sole practitioner Martyn Slocombe was found to have breached the Solicitors Accounts Rules through improperly written-up accounts, client account shortages (minimum £88,463.18; rising to £94,593.02 by intervention), and failing to rectify breaches. He used £33,425.11 of client money to pay his personal tax bill while his office account was overdrawn, which the Tribunal found dishonest applying the Twinsectra test. He was also convicted at Worcester Magistrates Court of nine VAT Act 1994 offences. The Tribunal ordered he be struck off the Roll and pay costs of £16,682.55.

Duties found breached:

• Non-discriminatory acceptance and cab-rank
• No conflict between current clients
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports
• Diligence and timeliness

Aggravating factors:

• Very experienced solicitor who knew client monies could not be used for own purposes
• Office account overdrawn above authorised limit; could not have paid tax bill from office account
• Monies never replaced
• Shortages known for several years (2007: £24,427; 2008: £59,514; 2009: £79,591) but not rectified
• VAT conviction linked to professional practice; continued work despite non-compliance with HMRC notice

Mitigating factors:

• Expressed remorse, regret and apology
• No previous disciplinary matters
• Breaches occurred during a difficult financial period; wanted to keep staff employed and keep practice alive
• Bank had withdrawn facilities adding to pressure