A solicitor who falsified signatures on cheques made out to HMRC and misappropriated money from a client account has been struck off.
Susan Hartley, admitted in May 1986, was an associate at JWP Solicitors when she falsified the signatures of RABS Trusts trustees on two cheques made out to HMRC for a total of £6,417.81.
Hartley then changed firms and was an associate at KBL Solicitors when she caused an improper withdrawal from the client account of TM Will Trust of £8,891 and misappropriated the sum to pay a HMRC debt.
Hartley, who is not presently employed, admitted the allegations and that her conduct was dishonest.
Both parties invited the Solicitors Disciplinary Tribunal to accept the agreed outcome proposed which included strike off as a proposed sanction.
Hartley practised in wills and probate, estate planning, powers of attorney, Court of Protection, trust and property law. The judgment said her ‘motivation for her misconduct had been to conceal the fact of tax penalties that had accrued on the trusts from the clients. She stated that she had neglected to deal with the self-assessment returns on the trusts as other work had taken priority’.
Hartley told the SDT ‘there had been no benefit to her as a result of her conduct, save for keeping her jobs’.
Striking off Hartley, the judgment said: ‘The serious circumstances of this case required no lesser sanction. Whilst the misconduct had been deliberate there was no apparent financial gain for Ms Hartley other than to cover up the fact she had not acted in a timely way when dealing with client matters.
‘The misconduct was replicated over many years and in different places where she had worked, and it had become ingrained behaviour on her part. Given this was dishonesty over many years there was no alternative but for the ultimate sanction of strike off to be imposed.’
Hartley was also ordered to pay £5,000 in costs.
