Decision record
Major Singh-Raud
Allegation / charges
Breaches, Client Money, Solicitors' Accounts Rules
Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision
The Respondent, a sole practitioner and COFA, transferred £90,000 of client money from client account to pay personal/firm HMRC debts to avoid bankruptcy, and committed numerous SRA Accounts Rules breaches including failing to maintain proper books of account since January 2015, making improper withdrawals causing a minimum shortage of £69,357.97, failing to pay professional disbursements to PML, and failing to remedy breaches. He was also convicted of a VAT offence at Stockport Magistrates Court. The Tribunal found dishonesty proved beyond reasonable doubt in respect of the £90,000 transfer, applying the Ivey test. Finding no exceptional circumstances, the Tribunal ordered that he be struck off the Roll and pay costs of £17,925.38.
Duties found breached:
- Non-discriminatory acceptance and cab-rank
- No conflict between current clients
- No improper use of client money
- Accounting records, reconciliation and reports
- Diligence and timeliness
- Firm governance, systems and compliance
Aggravating factors:
- Proven dishonesty
- Conduct was deliberate and planned, carried out on a Sunday two days before intervention
- Conduct entirely for his own financial benefit to avoid bankruptcy
- Breach of trust clients placed in him to safeguard monies
- Directly in control as sole principal and COFA
- Experienced solicitor with eight years' experience at the time
- Repeated failures continuing over time
- Claims made on the compensation fund
Mitigating factors:
- Cooperated with the SRA investigation and provided prompt responses
- Admitted most allegations at earliest opportunity
- Previously exemplary practising record with unconditional practising certificates
- Apologised for damage to reputation of the profession
- No actual harm to clients (returned £10,000 to client account)
Duties engaged
- Overriding duty to the court
- Honesty
- No bribery or improper gifts
- Personal probity and fitness to practise
- Uphold public trust in the profession
- No unlawful discrimination or harassment
- Non-discriminatory acceptance and cab-rank
- No conflict between current clients
- No improper use of client money
- Accounting records, reconciliation and reports
- Diligence and timeliness
- Firm governance, systems and compliance
- Serve justice and improve the law