Solicitor Disciplinary Tribunal Decisions

Details for Noel Brennan

Name

Noel Brennan

Address

Joy Brennan & Company, Solicitors, 1 New Quay, Clonmel, Co Tipperary

Date of Order

23/07/2012

Decision

In the matter of Noel Brennan, a solicitor formerly practising as a partner in Joy Brennan & Company, Solicitors, at 1 New Quay, Clonmel, Co Tipperary, and in the matter of the Solicitors Acts 1954-2008 [4028/DT21/11 and 2012 no 62SA]

Law Society of Ireland (applicant)

Noel Brennan (respondent solicitor)

On 24 April 2012, the Solicitors Disciplinary Tribunal found the respondent solicitor guilty of misconduct in his practice as a solicitor in that he:

a) Improperly retained substantial fees in the client account, in breach of regulation 5(2), and avoided tax thereon until the matter was rectified after the Society’s investigation in June 2007,

b) In the case of a named client, transferred €22,097.72 to the office account in circumstances where €19,427 of the said monies was received to pay stamp duty,

c) In the course of acting for a named client, delayed in stamping a deed on which the stamp duty was €19,427 from in or about 2001 until after the Society’s investigation was completed in June 2007,

d) Transferred to the office account, in the case of a named client, monies received for Land Registry fees,

e) Was in serious delay in registering the transfer of properties purchased by a named client in 1997 and in 2001, in that the transfers were not registered at the time of the completion of the investigation report in June 2007,

f) Caused or allowed a deed to be updated from December 2003 to December 2005 while in the course of acting for a named client in the transfer of property to him, thereby avoiding interest and penalty on the stamp duty amount of €5,400,

g) Improperly caused or allowed the sum of €170,800 to be misapplied from the client account in May 2003 for the benefit of a named client, when there was no money to his credit in the client account to cover the payment, in breach of regulation 7(1)(a),

h) Failed to reimburse monies referred to at (g) above to the client account until in or about June 2006,

i) Failed to maintain the relevant ledger account card for the named client at (a) above, in breach of regulation 12(3)(a),

j) Maintained inaccurate listings of clients’ ledger balances at the balancing dates of 30 June 2004 and 31 December 2004, which did not show the sum of €170,800 referred to at (g) above as a debit balance,

k) Improperly caused or allowed the sum of €50,000 to be paid from the client account to a builder in October 2004, on foot of the respondent solicitor’s personal liability to the builder, in breach of regulation 7(2)(b),

l) Caused or allowed the updating of a deed in relation to a named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

m) Caused or allowed the updating of a deed in relation to two other named clients in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

n) Caused or allowed the updating of a deed in relation to another two named clients in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

o) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

p) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

q) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

r) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

s) Caused or allowed the updating of a deed in relation to another two named clients in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

t) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

u) Caused or allowed the updating of two deeds in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deeds,

v) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

w) Caused or allowed the updating of a deed in relation to another named client in the purchase of property, thereby avoiding interest and penalties for late stamping of the deed,

x) In the course of acting for both a named vendor and the named purchasers, in a property transaction that closed in April 2006, was in delay in stamping the deed, which was not stamped until after the investigation was completed in June 2007,

y) Breached regulation 7(1)(a)(iii) by transferring to the office account the balance of €3,900 on a named client ledger account without furnishing to the clients a bill of costs,

z) Caused or allowed his reporting accountant to submit unqualified accountant’s reports for the years ended 31 December 2001, 2002, 2003, and 2004, in circumstances where he knew or ought to have known that such reports should have been qualified.

The tribunal ordered that the matter go forward to the President of the High Court, and the President of the High Court on 23 July 2012 made an order striking the name of the respondent solicitor from the Roll of Solicitors and ordered that the respondent solicitor pay the costs of the Society, to be taxed in default of agreement.