Decision record
Nigel Gordon Cox
JurisdictionEngland & Wales
BodySolicitors Disciplinary Tribunal (SDT)
Professionsolicitor
Case number9160/2004
Date01/01/2004
OutcomeStrike off
Allegation / charges
Client Money, Solicitors' Accounts Rules, Others
Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision
SanctionStrike Off
CostsGBP 4,250
Dishonesty foundYes
Solicitor admitted to allegations relating to making false entries in client ledgers of Mr B (recording interest payments he had not actually made) and Ms S (recording purported Inland Revenue stamp duty refunds not received). The Tribunal applied the Twinsectra test and found dishonesty proved in both matters, particularly in the Mr B matter where the Respondent personally benefited. All allegations (bar withdrawn allegation 5) were substantiated. Given the finding of dishonesty, the Tribunal struck him off the Roll and ordered costs of £4,250.
Duties found breached:
- No taking unfair advantage
- No improper use of client money
- Accounting records, reconciliation and reports
- Diligence and timeliness
Aggravating factors:
- Respondent kept the books himself and had direct personal knowledge
- Respondent personally benefited by not funding payments recorded as received
- False bank reconciliations over nearly two years
- Conscious impropriety, not mere oversight
Mitigating factors:
- Wealth of written testimonials praising competence and integrity
- Customarily held large client sums without other impropriety
- No police enquiry
- No loss to any client; shortfalls fully rectified
- Previously exemplary career