Gerald HowellsAdmitted 1976Application 8014/1999Hearing, 30 March 2000; reasons, 1 June 2000

The SDT imposed a penalty of 4,000 on the respondent, of 1/2 Friars Park, Lammas St, Carmarhen, Dyfed, who at the material times practised in a partnership or on his own account, for unbefitting conduct, in that he had failed to comply with a professional undertaking; he had been guilty of unreasonable delay in the conduct of professional business; he had failed to reply to correspondence from clients and the OSS; and he had failed to comply with a resolution of the Professional Regulation Casework Sub-committee.

In February 1999, the SDT had reprimanded the respondent for unbefitting conduct (application 7742/1998 [1999] Gazette, 14 July, 33).

Although the SDT sympathised with the raft of tragedies which had occurred in the respondent's life, it was unacceptable that the respondent, following the earlier reprimand, had not dealt with outstanding matters (the last had been dealt with shortly before the disciplinary hearing).

The substantial penalty reflected the three occasions on which there had been serious lapses in client matters.

The respondent was ordered to pay 1,546 costs.