Caroline Jordan (aka Joseph)

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

The Respondent, an experienced solicitor, was convicted at Kingston-Upon-Thames Crown Court on her own confession of being knowingly concerned in the fraudulent evasion of VAT (s.72(1) VAT Act 1994) over a 5½ year period, receiving over £90,000 in benefits, and was sentenced to 21 months imprisonment suspended for 24 months plus unpaid work. The SDT found the conviction proved breaches of Principles 1, 2 and 6, concluding she had acted with a lack of integrity. Dishonesty was not alleged and no express finding of dishonesty was made. The Tribunal found her not to be a credible witness, noted her lack of insight, and struck her off the Roll, ordering costs of £3,582.36. Her subsequent High Court appeal was discontinued.

Duties found breached:

• Integrity
• Uphold public trust in the profession
• Non-discriminatory acceptance and cab-rank

Aggravating factors:

• Criminal conviction which by its nature involved fraud
• Conduct repeated over a long period (5½ years)
• Ought reasonably to have known conduct breached obligations
• No insight shown and disinclination to take responsibility, blaming others and lack of a payment plan
• Substantial benefit of over £90,000 gained
• Harm to the public purse and reputation of the profession

Mitigating factors:

• Previously unblemished record
• Made good the losses by repaying all VAT due, albeit years late
• Ill health and personal circumstances at the material time