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 information to SRA investigators about the firm's bank accounts and current client matters, and failed to produce books of account. The concealment was linked to conveyancing transactions bearing hallmarks of fraud, in which over £2 million of client account monies were misapplied to third parties. The First Respondent also failed to disclose material facts to a lender client. The Tribunal, applying Twinsectra, found dishonesty proved and struck the First Respondent off the Roll and the Second Respondent off the Register of Foreign Lawyers, ordering costs of £28,500 jointly and severally. The hearing proceeded in their absence.

Duties found breached:

• Not mislead third parties or opponents
• Disclose material information to client
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

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

Mitigating factors:

• No previous disciplinary matters