Solicitor Disciplinary Tribunal Decisions

Details for David Doyle

Name

David Doyle

Address

Doyle Associates, 56 Main Street, Rathfarnham, Dublin 14

Date of Order

21/10/2019

Decision

In the matter of David Doyle, a solicitor previously practising as a partner in Doyle Associates, 56 Main Street, Rathfarnham, Dublin 14, and in the matter of the Solicitors Acts 1954-2015 [2019/DT09 and High Court reference 2019 no 57 SA]

Law Society of Ireland (applicant)

David Doyle (respondent solicitor)

On 27 June 2019, the Solicitors Disciplinary Tribunal found the respondent solicitor guilty of professional misconduct in that he:

1)   Caused a minimum deficit of €258,969 in the client account as at 31 October 2017,

2)   Failed to maintain proper books of accounts, in breach of regulation 13(1) of the Solicitors Accounts Regulations 2014,

3)   Failed to maintain books of account that showed the true position in relation to his dealings with clients’ moneys, in breach of regulation 13(2) of the Solicitors Accounts Regulations 2014,

4)   Engaged in a practice of teeming and lading, thereby concealing the existence of a deficit in client funds,

5)   Caused nine debit balances to arise on the client ledger in the sum of €258,969, in breach of regulation 7(2)(a) of the Solicitors Accounts Regulations 2014,

6)   Took client moneys of €113,356 due to the estate of KD (deceased) on 28 July 2017 and lodged them to his own personal account, in breach of regulation 14 of the Solicitors Accounts Regulations 2014,

7)   Caused a shortfall of €13,324 in the estate of DA (deceased) by paying the inheritance tax of €13,324 of a named beneficiary from the unrelated client ledger account of S & ER, which shortfall was concealed by teeming and lading,

8)   On 14 September 2015, wrongly paid the sum of €46,623 from the sale of proceeds of a property sold for clients S & ER to the Revenue Commissioners in respect of an inheritance tax liability for a named beneficiary in a completely unrelated matter,

9)   In or around 31 July 2017, paid a sum of €48,371.74 from his own bank account in part discharge of two mortgage accounts in the name of his clients S & ER, having misapplied the funds originally received on 26 September 2013,

10) In or around 3 August 2017, paid a sum of €7,003.50 to a bank to part discharge a mortgage account in the name of his clients S & ER, having wrongfully misapplied the funds originally received on 26 September 2013. This payment was taken from the unrelated client ledger account dealing with the estate of SO (deceased),

11) Caused a debit balance to arise of €59, 185 on the client ledger account dealing with an estate by:

·    Wrongfully paying an inheritance tax liability of MM in the sum of €46,623 on 14 September 2015 from the client ledger account of S & ER, a completely unrelated matter,

·    Wrongfully paid the inheritance tax liability of named individuals on 11 August 2015 from the client ledger account dealing with the estate of AB (deceased). Those named individuals each had an inheritance tax liability of €6,281, and two of the aforementioned payments were posted to the client ledger account dealing with the estate of AB (deceased),

·    Wrongfully paid €17,300 to NC for his personal injuries settlement from the sale of an unrelated property on 10 December 2008,

·     Made a payment to his brother of €5,000 and a payment to a utility company of €6,000 and posted them to the client ledger account of NC a completely unrelated matter,

·     Caused a debit balance to arise on the client side of the client ledger account of NC in the sum of €11,300,

·     Wrongfully took the proceeds of two cheques for €3,500 and €3,000 which were due to a client,

·     Admitted causing a debit balance of €99,600 in the client ledger account relating to a sale file,

·     Took a cheque made payable to a client for €2,500 from a sale file client ledger account on 6 February 2009 and cashed it for his own use,

·     Admitted causing a shortfall of €894.75 on 30 January 2009 in a named file,

12)  In an estate he:

·    Took €65, 125 on 5 November 2015 to cover an inheritance tax liability of KK in a completely unrelated matter,

·    Took €4,500 on 12 November 2015 and paid same to JC in relation to the estate of NC (deceased) an unrelated matter,

·    On 3 November 2016, he withdrew €22, 102.50 by bank draft payable to a finance company in an unrelated matter,

·    On 3 August 2017, he purchased a bank draft for €7,000 and used same to pay part of a mortgage redemption in an unrelated file,

13)  In relation to an estate ledger he:

·     Caused a debit balance of €9,633.50 on the client ledger account by paying (a beneficiary in this estate) KK’s inheritance tax of €65, 125 from another client ledger account,

·     Took €55,491.50 from this client ledger account on 24 October 2014 and paid it to PO a beneficiary in an unrelated matter,

·     In relation to the estate ledger of NC (deceased), he caused a debit balance of €4,500 by paying €4,500 to JC from the ledger account of SO (deceased) an unrelated file,

·     In relation to a company file, he caused a debit balance on this client ledger account of €22, 102 by taking €22, 102 from the ledger account of SO (deceased), an unrelated file, to make a payment to a finance company,

·     In relation to the estate of SB (deceased), he caused a deficit of €85,000 by wrongfully transferring €85,000 to JS, a beneficiary in an unrelated matter, on 15 May 2017,

14)  In relation to the file of PO and the estate of BH (deceased) he:

·     Wrongfully credited the balance of a settlement of €58,500 received on 6 March 2014 to an unrelated client ledger account in the name of OS (deceased),

·     Wrongfully took €55,491.50 from an unrelated client ledger account (MC deceased) on 24 October 2014 to pay the client the balance of his settlement,

15)  In relation to the estate of OS (deceased) he:

·    Caused a debit balance of €50,287 on the client ledger account,

·    Wrongfully lodged €58,500 belonging to another client matter to this client ledger account on 14 March 2014,

·    Wrongfully made a payment from this client ledger account of €8,213.12 on 21 October 2014 to PO/JK in an unrelated estate matter,

16)  In relation to the estate of AO (deceased), he caused a debit balance of €8,213.12 on this client ledger account by wrongfully     paying this sum from another estate account on 21 October 2014 to conceal a deficit on this client ledger account,

17)  He created a shortfall of €21,500 on the client ledger account of DD in July 2015 to part pay a settlement he (the solicitor) had   entered into in respect of a Circuit Court proceedings against him,

18)  In relation to an estate, he wrongfully took €16,500 from this estate and used same to pay a settlement he (the solicitor) had    entered into in respect of Circuit Court proceedings against him.

The Solicitors Disciplinary Tribunal sent the matter forward to the High Court and, in High Court proceedings 2019 no 57 SA, the High Court on 21 October 2019 ordered that:

1)   The name of the solicitor be struck from the Roll of Solicitors,

2)   He pay a sum of €3,012 towards the disciplinary costs,

3)   He pay the taxed or agreed costs of the Society.