Defrauding the revenue for personal gain is no less serious than defrauding a client for the purposes of assessing fitness to practise as a legal practitioner. Significant and prolonged dishonesty for personal gain, even where arising partly from disorganisation and accompanied by genuine contrition and otherwise exemplary character, will ordinarily result in removal from the Roll rather than suspension. Suspension is reserved for cases where the practitioner has fallen below expected standards but not in a way indicating a lack of the qualities of character and trustworthiness necessary for a legal practitioner.
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