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(Transcript of the Handed Down Judgment of Smith Bernal WordWave Limited 190 Fleet Street, London EC4A 2AG Tel No: 020 7421 4040 Fax No: 020 7831 8838 Official Shorthand Writers to the Court)
MR CRAIG BARLOW (instructed by Arnold Rosen & Co) for the appellant MR MICHAEL HAVARD (of Morgan Cole, Cardiff) for the Respondent ____________________
I should emphasise that no suggestion was made of dishonesty or that a client had lost money or had been disadvantaged financially.
Mr Barlow also reserved for the consideration of a higher court the submission that for the purpose of Article 6 of the European Convention on Human Rights the Solicitors Disciplinary Tribunal is not an independent and impartial tribunal established by law. I will take these submissions in turn beginning with whether the Tribunal gave adequate reasons.
Bank reconciliations showed that client liabilities were covered by available funds but because of the absence of office side entries there was no certainty that client liabilities had been appropriately recorded. Neither the appellant nor his accountants were aware of the rule.
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