Major Singh-Raud

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

The Respondent, a sole principal and COFA, transferred £90,000 of client money to pay personal/firm HMRC debts to avoid bankruptcy, and committed multiple Accounts Rules breaches including failing to keep proper accounting records, allowing a client account shortage of £69,357.97, failing to pay professional disbursements, and failing to remedy breaches. He was also convicted of a VAT offence. The Tribunal found dishonesty proved in respect of the £90,000 transfer (even on the Respondent's own case regarding the £10,000 due to clients). Finding no exceptional circumstances, the Tribunal ordered he be struck off the Roll and pay costs of £17,925.38.

Duties found breached:

• No improper communication with the court
• No taking unfair advantage
• No improper use of client money
• Accounting records, reconciliation and reports
• Firm governance, systems and compliance

Aggravating factors:

• Proven dishonesty
• Conduct was deliberate and planned, undertaken to avoid bankruptcy for his own financial benefit
• Conduct took place on a Sunday two days before intervention
• Repeated failures over time regarding the Firm's accounts
• Experienced solicitor (eight years) and the Firm's COFA
• Claims made on the compensation fund
• Failed to promptly rectify errors when made aware

Mitigating factors:

• Previously exemplary practising record with unconditional practising certificates
• Conceded most allegations at the earliest opportunity
• Cooperated with and assisted the SRA investigation
• Apologised for damage caused to the reputation of the profession
• No actual harm to clients
• Returned £10,000 to client account on the same day