David Skipp

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

David Skipp, a solicitor's clerk/cashier employed by Messrs. Hunt & Wrigley, misappropriated client and office account funds over about four years and forged a partner's signature on client account cheques, using a teeming-and-lading system and false invoices. A Law Society investigation found a minimum client account shortage of £62,000; he was convicted on indictment of theft of £79,000 and sentenced to 18 months' imprisonment. The Tribunal found the allegation substantiated and made an Order under s.43(2) of the Solicitors Act 1974 restricting his employment in the profession, and ordered him to pay costs of £3,741.21.

Duties found breached:

• No improper use of client money
• Prompt accounting and return of money

Aggravating factors:

• Theft of substantial sums over a four-year period
• Forged a partner's signature on cheques (18 of 24 client account cheques forged; said to have forged 44 signatures)
• Operated a sophisticated 'teeming and lading' system
• Invented false invoices and covered his tracks in the firm's books
• Convicted upon indictment of theft of £79,000 and sentenced to 18 months' imprisonment
• Stole from employers who had treated him well

Mitigating factors:

• Admissions and co-operation with the police
• Expressed deep regret
• Gambling addiction