Z H Butt & S Iqbal

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

Two former equity partners of PWC Solicitors were found to have dishonestly provided inaccurate and misleading information to SRA Investigation Officers about the firm's bank accounts and about whether they had current client matters, while concealing conveyancing transactions through which over £2 million of client account monies was misapplied to third parties. They also failed to produce books of account, and the First Respondent failed to disclose material facts to a lender client. The Tribunal applied the Twinsectra test and found dishonesty proved. Both respondents were struck off (First from the Roll, Second from the Register of Foreign Lawyers) and ordered to pay costs of £28,500 jointly and severally. The hearing proceeded in their absence.

Duties found breached:

• Accounting records, reconciliation and reports
• Handle inadvertently received material
• No improper use of client money
• Not mislead third parties or opponents

Aggravating factors:

• Dishonesty towards their professional regulator
• Conduct deliberate and planned to conceal conveyancing transactions bearing hallmarks of conveyancing fraud
• Over £2 million of client account monies misapplied to third parties with no entitlement
• Failure to engage in the proceedings or respond to the SRA

Mitigating factors:

• No previous disciplinary matters