By doing so, he had breached principles 2 and 5 of the SRA Principles 2019 and paragraph 6.2 of the Code of Conduct for Solicitors, RELs and RFLS 2019. N, a former tax solicitor and partner at Clifford Chance, ran Tax Policy Associates. Later that day, the respondent sent N an email marked ‘Confidential & Without Prejudice’ asking him to retract the accusation of dishonesty. As had been accepted by the respondent, his conduct had caused harm to N and to the reputation of the profession. The firm was previously based at 78 Beckenham Road, Beckenham, London BR3 4RH before it moved to the address above.