Penalty / misconduct for tardy estate distribution / mocked LCRO’s apology order / HELD / fourth appearance before Tribunal in five years / practitioner wrote offending apology letter before last Tribunal matter / was warned about suspension / if he had reflected on his then recent behaviour, he could have written a fresh, proper apology / demonstrates a truculent characteristic / suspension is least restrictive option / successive warnings provide relevant context / mitigating factors include attendance of counselling and legal aid work / additional fine would be an ineffective deterrent as shown by accrued fines from previous penalties / apology not ordered as it would be better for practitioner’s and complainant’s interests to let the matter go / Tribunal ordered two months’ suspension / practitioner to pay Standards Committee’s and Tribunal’s costs