The allegation against Mr Gallagher was that he created an attendance note which he knew contained inaccurate information. The Tribunal, having considered communications from Mr Gallagher to the Firm and to the SRA, was satisfied that Mr Gallagher had deliberately included information in the attendance note that he knew to be inaccurate. The Tribunal thus found the allegation proved, including that his conduct was dishonest.

The Tribunal determined that the only appropriate and proportionate sanction, given its finding of dishonesty and in the absence of exceptional circumstances, was to strike Mr Gallagher off the Roll of solicitors.