Barry Anthony Ratner

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

Barry Anthony Ratner, sole executor and trustee of a deceased's estate, dishonestly misappropriated £37,870 from estate/controlled trust funds, depriving small beneficiaries and twenty named charities. He gave false explanations (a fictitious loan by Chancery Investments Ltd, then a personal loan). The Tribunal found all allegations substantiated and was in no doubt the respondent had dishonestly misappropriated monies. He was struck off the Roll and ordered to pay costs. He did not appear and awaited a criminal trial on related charges.

Duties found breached:

• Uphold public trust in the profession
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports

Aggravating factors:

• Misappropriation from a deceased person's estate
• Beneficiaries included charities unlikely to query their entitlement
• False/misleading explanations given (fictitious loan; cheque shown payable to Mortgage & Money Ltd but drawn to cash)
• Theft disguised in final accounts