Gerard Christopher Mann & Katherine Jane Bradford

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

Two partners of Stoffel & Co made unallocated transfers from client to office account to keep the firm's office account within its overdraft limit, without sending bills or written notification of costs to clients, creating client account shortages. Two SRA forensic investigations found shortages (initially £139,540.49, later further shortages of £28,942.46 and £9,900). They admitted the Accounts Rules breaches (1.1-1.4) but denied dishonesty. The Tribunal found dishonesty proved against both under the Twinsectra test, being satisfied they knew the transfers were improper and used to prop up the office account after being warned following the first investigation, and that estimated bills later could not justify over £13,000 of transfers. Both were struck off with joint and several costs of £27,000.

Duties found breached:

• Honesty
• No improper use of client money
• Diligence and timeliness

Aggravating factors:

• Both Respondents found to have acted dishonestly
• Misconduct was deliberate and repeated over several months
• Continued making unallocated transfers even after first SRA investigation put them on notice
• Knew or ought to have known conduct breached obligations to protect public and reputation of profession

Mitigating factors:

• Replaced the cash shortage in full at considerable personal cost
• Cooperated fully with the regulator
• Made open and frank admissions to some allegations at an early stage
• Showed some insight, accepting they should not have acted as they did
• Long careers of service to their community