Samson Michael Waldman

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

The respondent solicitor pleaded guilty in January 2006 to defrauding the Inland Revenue by diverting refunded court fees into an off-shore account over a ten-year period and failing to declare the income, receiving an 18-month suspended sentence and a £130,535.98 compensation order. The Tribunal found the allegation of conduct unbefitting a solicitor substantiated, based on a conviction for a dishonesty offence. Applying Bolton and Wilson, the Tribunal concluded that despite substantial personal mitigation and no client harm, the fraudulent scheme seriously undermined the trustworthiness required of a solicitor, and ordered that he be struck off the Roll and pay costs of £2,128.51.

Duties found breached:

• Not mislead the court

Aggravating factors:

• Fraudulent scheme run over a ten year period
• Deliberate and calculated diversion of funds
• Failure to declare income and evade tax, causing Revenue loss of ~£65,000 (doubling with interest)
• Disclosure appears to have been triggered by Inland Revenue warning of investigation rather than being genuinely voluntary

Mitigating factors:

• No client funds involved and no client interests prejudiced
• No previous complaints in 30 years of practice
• Ceased the dishonest conduct about 13 years earlier
• Made disclosure to the Inland Revenue
• Paid full compensation of £130,535.98
• Already subject to suspended prison sentence
• Numerous supportive references from clients, colleagues and former employer
• Sold practice at undervalue to protect staff and clients