John Gregory Hardman

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

The Respondent, a sole practitioner admitted in 1978, misappropriated client monies (£47,075 of funds held for client F) by concealing transfers between unconnected clients (AV and DB) and raising unjustified bills, admitting he was "being sneaky". He made 15 improper client-to-office transfers totalling £52,552.43, leaving a total cash shortage of £102,354.22 still outstanding at intervention. He deliberately misled client F about funds being held on deposit. The Tribunal found all allegations proved and, applying Twinsectra, found dishonesty proved. He was struck off the Roll. He had been adjudged bankrupt on 22 December 2010, and costs were ordered not to be enforced without leave of the Tribunal.

Duties found breached:

• Not mislead the court
• No conflict between current clients
• No improper use of client money

Aggravating factors:

• Misappropriation of client funds concealed via transfers between unconnected client ledgers and fabricated bills
• Deliberately misled clients requesting return of their money
• Large cash shortage (£102,354.22) left unremedied and still in existence at intervention
• Caused serious damage to reputation of the profession and clients suffered loss

Mitigating factors:

• Previously unblemished record over a long career (admitted 1978)
• No previous disciplinary sanctions
• Cooperated and admitted the allegations; did not dispute the case
• Firm's financial difficulties had spiralled; expressed shame and sorrow
• Made partial repayments to client F