David Harold Arthur Winch

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

A 73-year-old former solicitor failed to deliver his final Accountant's Report for the accounting period ending 30 September 2001, due by 31 March 2002. Despite repeated correspondence and adjudication, the Report was never received. His name had already been removed from the Roll on 12 October 2002. He did not attend, having agreed not to object to the order sought. The Tribunal found the failure to file constituted a continuing breach and ordered that his name not be restored to the Roll except by Order of the Tribunal, with costs of £623.68. No finding of dishonesty.

Duties found breached:

• Accounting records, reconciliation and reports

Mitigating factors:

• Respondent was 73 years old and had ceased to practise
• Respondent indicated he did not intend to practise again
• Respondent did not object to the order sought and intended no discourtesy to the Tribunal
• Delay attributed to a small unaccounted-for balance in client account