Andrew Brian Alexander Cooper

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

Andrew Brian Alexander Cooper, a probate Partner at Streathers Solicitors LLP, was found to have caused or allowed over 80 unauthorised payments from the Firm's client account between August 2019 and September 2022, leading to a cash shortage of up to £1,174,493.62, including £76,652.82 paid towards his own personal tax liabilities. He also inserted an electronic signature of a client (Person A) onto a letter to HMRC without consent, falsely substituting his own address for the client's and later denying knowledge of the letter. The Tribunal found both allegations proved, including express findings of dishonesty under the Ivey test. He did not attend or engage with proceedings. He was struck off the Roll and ordered to pay costs of £29,451.29 (reduced from £38,731.29).

Duties found breached:

• Non-discriminatory acceptance and cab-rank
• No conflict between current clients
• Prompt accounting and return of money
• Good faith and courtesy to colleagues

Aggravating factors:

• Proven dishonesty
• Deliberate, calculated and repeated conduct over a three-year period
• Abuse of position of power and authority as a Partner
• Attempt to conceal misconduct by deleting the letter to HMRC
• Blamed HMRC for the change of address in his letter of 26 August 2022
• Motivation was financial gain
• Failure to engage with the regulator's investigation

Mitigating factors:

• No previous disciplinary findings