The Respondent admitted his conduct had been a breach of Principles 2 and 5. He denied he had been dishonest (Principle 4). He gave evidence and stated that because purchase monies, although received by his firm on 30 June 2021, had not been transmitted to the vendor’s solicitors, on the day when the temporary cessation of Stamp Duty Land Tax ended, he had done no more than ask for the completion to be treated as a deemed completion. His proposal had not been an attempt to evade paying monies rightfully due to the Revenue.

The Tribunal did not accept his account and in its evaluation of the facts and the appropriate test it found the Respondent to have been dishonest.