Major Singh-Raud

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)