Roland Joseph Heslop-Gill

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

The Respondent, a partner at Jefferson Willan & Co, made improper and dishonest withdrawals from both client and office account to cover personal liabilities (bank, credit card, Inland Revenue, and utility commitments), in breach of a partners' agreement limiting drawings, and caused false entries in the books of account. He did not dispute the allegations and did not intend to practise again. The Tribunal found a deliberate and dishonest course of action and ordered him struck off the Roll plus costs of £1,528.75.

Duties found breached:

• Honesty
• No improper use of client money
• Accounting records, reconciliation and reports
• No improper solicitation or touting

Aggravating factors:

• Conduct was repetitive, improper and dishonest
• Deliberate and dishonest course of action
• Misuse of both client and office account funds

Mitigating factors:

• Partners corrected all breaches as soon as identified and made good any losses
• Did not dispute the allegations
• Had not renewed his Practising Certificate and did not intend to practise again
• Made general admissions