A FORMER solicitor who stole over £100,000 from clients and the estates of clients was today starting a 30-month jail term.

Michael Atkin used some of the £120,000 cash he took to pay for an extension and improvements at his home as well as for propping up the firm in which he was a partner, M M Rossfield and Co, in York.

Teesside Crown Court was told that Atkin, who has been struck off and made bankrupt, turned to stealing from his clients and some of the estates of which he was executor after he loaned money from one client's account to two property developers for an enterprise which went under.

Atkin, 68, of Uppleby, Easingwold, near York, appeared before the court yesterday and admitted five offences of theft and two offences of forgery.

He also asked for 15 other offences to be considered.

Judge Roger Scott jailed Atkin for 30 months and told him the effect of the thefts on his victims was incalculable.

He said he had robbed Peter to pay Paul after taking money for the loan to the property developers.

Suzanne Smails, prosecuting, said Atkin had practised as a solicitor since 1955 and had joined the firm of M M Rossfield in 1966. The founding partner, Morris Rossfield, died in 1990.

The discrepancies in the cases of four clients came to light in December 1996 when a Law Society accountant inspected the firm's books.

One client was Major Frederick Birchill, who died in January 1995 leaving an estate valued at around £125,000 gross. The two main beneficiaries were his old friend, June Turton, and her daughter, said Mrs Smails.

Atkin paid out £12,500 each to them but by May 1996 Mrs Turton had become concerned and gone to another solicitor.

Atkin had been transferring money from the account but when Mrs Turton and her solicitor began making their own inquiries Atkin produced a codicil on which he had forged the signatures of both Major Birchall and two fictitious witnesses claiming to make three charities the beneficiaries of the will.

Peter Johnson, defending, said the catalyst for the offences was Atkin's ill-advised loan which he made from a client account to two property developers.

He also used some of the money to prop up the ailing firm.

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