Mark Fraser Edgar

The allegation against you is as follows:

1. Between 2008 and 2021 you misappropriated funds from Edgware Road Specsavers Hearcare Limited (ERSHL), in that:

a. Between 2016 and 2021, you submitted numerous duplicated claims;

b. Between 2008 and 2021, you provided expensed vouchers to your employees and/or non-employee, Person S and/or yourself in that you:

i. Gave vouchers in lieu of bonus payments and/or payroll adjustments and/or incentives and/or payment for working extra hours to the below persons:

1. Person E;
2. Person K;
3. Person L.

ii. Purchased vouchers for personal use;
iii. Gave expensed vouchers to Person S to cover money owed by you.

c. Between 2014 and 2021, you claimed expenses in relation to mobile phone accounts for persons not employed with ERSHL. Specifically:

i. Person F;
ii. Person G;
iv. Person H;
v. Person I.
d. Between 2014 and 2021 you claimed your personal expenses with ERSHL, in particular:
i. Taxi fares;
ii. Tyres;
iii. Parking;
iv. Hotels;
v. Meals.

2. You advised the persons in Particular 1b(i)(1-3) that they would “pay less tax” or words to that effect if they accepted the vouchers.

3. You misled the ERSHL finance department in your categorisation and/or description of your expenses in Particulars 1b(i) and 1b(ii) in that you:

a. Categorised your expenses as PAYE Settlement Agreements rather than P11D claims or through payroll;

b. Knowingly misrepresented your expenses by describing them as staff incentives.

4. On or around 24 December 2019, you knowingly named an expense, “Employee secret Santa present” or words to that effect when you knew this was not the case.

5. Your actions in Particular 1 – 4 was dishonest.

6. The matters in Particulars 1 – 5 amount to misconduct.

7. By means of your misconduct your fitness to practise is impaired