Michael Abraham Phillip Harris

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

Michael Abraham Philip Harris, sole principal of Harris and Co, was found to have allowed his client account to become overdrawn with a minimum shortage of £165,369.59, failed to keep proper accounting records and reconciliations, failed to remedy breaches, and made improper withdrawals from client account. He used a client ledger (R & T) to make loans to his office account, paying personal and practice debts including indemnity insurance. The Tribunal found express dishonesty on allegations 1.2 and 1.4, concluding he concealed the client account shortfall. Clients suffered serious losses. Applying Sharma, with no exceptional circumstances, he was struck off the Roll and ordered to pay costs of £30,000 (reduced from £39,260.23 due to duplication). The hearing proceeded in his absence after his adjournment application was refused.

Duties found breached:

• No abuse of process or coercive powers
• No conflict between current clients
• No improper use of client money
• Accounting records, reconciliation and reports
• Diligence and timeliness

Aggravating factors:

• Dishonesty over a number of months
• Clients suffered serious financial losses
• Concealment of client account shortfall
• Used client account (R & T ledger) to pay personal and practice debts including indemnity insurance
• Previous appearance before the Tribunal in March 2011
• Minimum cash shortage of £165,369.59

Mitigating factors:

• Respondent's medical condition and personal difficulties (wife's ill-health)
• Advanced age