David Thomas Price

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

David Thomas Price, a sole practitioner admitted in 1980, was found to have made 18 round sum transfers totalling £21,950 from client to office account in the estate of A. Deceased (and further transfers in H. Deceased) without delivering bills of costs, using clients' money to reduce his office account overdraft. The Tribunal found his books were sloppy, no Accountant's Reports had been filed since 1995, and that his unauthorised and secret use of clients' funds amounted to dishonesty under the Royal Brunei v Tan / Twinsectra v Yardley test. He was struck off the Roll and ordered to pay costs of £7,356.

Duties found breached:

• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports

Aggravating factors:

• Round sum transfers made frequently over some two and a half years
• Minimum cash shortage of £21,950
• Unauthorised and secret use of clients' money to bolster office account
• No bills or written intimations of costs delivered before transfers

Mitigating factors:

• Possibly no intention permanently to deprive clients
• Client care letter indicated periodic cost transfers
• Believed he had served clients well