The Tribunal found, on the balance of probabilities, that the Applicant has proven all the allegations and that the Respondent had been dishonest and had breached Principles 2, 4 and 6 of the SRA Principles 2011, Rules 1.2 (a) and 1.2 (b) of the SRA Accounts Rules 2011, Principles 2, 4 , 5, 7 of the SRA Principles 2019, paragraph 1.4 of the SRA Code of Conduct for Solicitors, REL’s and RFL’s and Rules 2.3 and 2.5 of the SRA Accounts Rules 2019.