Kanwar Bhan

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

The SDT found both respondents in breach of the Solicitors Accounts Rules and Principles arising from an SRA inspection of GS Law LLP. The First Respondent, Kanwar Bhan, sole owner and operator of the firm's accounts, made 55 improper round-sum transfers from client to office account causing a shortage of at least £104,753, used client money for the firm and for personal expenses, made misleading statements on a PII proposal form, and allowed the firm into a conveyancing transaction bearing hallmarks of mortgage fraud. The Tribunal made an express finding of dishonesty against him under the Twinsectra test and struck him off the Roll, ordering £18,000 costs. The Second Respondent admitted accepting and failing to perform the COFA role while unsuitable and inexperienced; she was reprimanded and ordered to pay £1,000 costs. Total costs assessed at £19,000.

Duties found breached:

• No improper communication with the court
• Honesty
• Not mislead third parties or opponents
• No conflict between current clients
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

• Dishonest conduct over a series of improper transfers across several months, not a single lapse
• Use of client money for personal expenses including clothing, jewellery and restaurant spending
• Minimum cash shortage on client account of over £104,000, not replaced as at hearing
• Conveyancing fraud led to a Compensation Fund claim of £2,400,000

Mitigating factors:

• No previous disciplinary matters
• Second Respondent was inexperienced, inadequately supervised and had no control over the firm
• Second Respondent made prompt full admissions and showed genuine insight
• Second Respondent had no access to firm bank accounts and no motivation for misconduct