Penalty / practitioner misappropriated funds from clients / accepted four misconduct charges and consented to strike-off order / HELD / strike-off order proper / offending aggravated by clients residing overseas, two elderly clients residing in rest homes, and one client being an estate with charities as beneficiaries / offending mitigated by prior blemish-free disciplinary record / costs decision mitigated by quick admission of wrongdoing and cooperation with disciplinary process / Tribunal ordered practitioner be struck off / practitioner to pay 75 per cent of Standards Committee’s costs and 75 per cent of the Tribunal’s costs / permanent name suppression for practitioner’s clients