Halliwells audits trail of expelled partner

Today the Office for the Supervision of Solicitors (OSS) will launch its own investigation into the matter and is writing to Dennis to inform him the process is underway.

Dennis is "alleged to have misappropriated substantial sums of money from the [Halliwells] client account", an OSS spokesperson said.

Halliwells has notified the OSS of its decision to use Deloittes to comb through the client accounts.

Dennis was expelled from the Halliwells partnership on 29 October last year. The firm has since launched a High Court claim against him for damages in excess of £40,000.

Dennis has a new job, as a consultant, with the Manchester firm that he originally instructed on the High Court claim.

Dennis joined three-partner Shammah Nicholls on 18 November 2002, according to Law Society records. A Shammah Nicholls spokesperson confirmed that Dennis instructed the firm before this date.

"The claim was issued in October and we were instructed straight away," the spokesperson said, adding that due to the nature of the case he was unable to comment specifically on the allegations.

Halliwells issued a statement on its instruction of Deloittes: "This is part of the process. Our internal systems picked up Mark Dennis's activity and he was expelled from the practice last year."