Alastair Gordon MacRae

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

Alastair Gordon MacRae, formerly sole principal of A & JC Allan & Co in Falkirk, faced two conjoined complaints. The Tribunal found him guilty of professional misconduct for framing a misleading initial writ averring intestacy despite knowing of a 2006 will (found to lack integrity), charging for work not done, charging grossly excessive fees, repeatedly taking fees without rendering fee notes or client authority, making unauthorised inter-client transfers, keeping inadequate financial records (breach of Rule B6.7), and failing to account to HMRC for VAT deducted from clients (breach of Rule B1.2). The Tribunal made express findings of dishonesty applying Ivey v Genting Casinos. He was found not guilty regarding failure to implement mandates. Given the variety of conduct, its duration, and the presence of dishonesty, the Tribunal ordered him struck off the Roll and liable for the expenses of the Complainers and Tribunal (amount to be taxed).

Duties found breached:

• Fair, reasonable and lawful fees
• Handle inadvertently received material
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

• Ongoing course of conduct over a lengthy period
• Presence of dishonesty
• Danger to the public
• Serious reputational damage to the profession
• Respondent's limited insight and lack of remorse

Mitigating factors:

• No previous findings of misconduct
• Cooperation with the Tribunal and attendance in person
• Cooperation with the Fiscal including joint minutes
• Strain due to ill health of a family member
• Long career
• Stress and complication of the breakdown in the partnership
• Time taken to bring the case to a conclusion