Alastair Gordon MacRae

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

Alastair Gordon MacRae, formerly sole principal and cashroom partner of A & JC Allan & Co, Falkirk, was found guilty of professional misconduct on two conjoined complaints. He framed an initial writ averring intestacy that was misleading because he knew a will existed; charged for work not done; charged grossly excessive fees in executry and other matters; repeatedly took fees without rendering fee notes or obtaining authority; made significant inter-client transfers without proper basis or written authority; kept inadequate financial records (breach of Rule B6.7); and failed to account to HMRC for VAT deducted from clients (breach of Rule B1.2). Although the Fiscal alleged dishonesty and the Judicial Factor expressed the view that dishonesty was present, the Tribunal's findings of misconduct did not include an express finding of dishonesty. The Tribunal ordered the Respondent's name be struck off the Roll of Solicitors and found him liable for the expenses of the Complainers and Tribunal on a taxed basis. He was found not guilty regarding failure to implement mandates.

Duties found breached:

• Fair, reasonable and lawful fees
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports
• Not misrepresent regulated status

Aggravating factors:

• Multiple instances of overcharging across several clients
• Took fees without authority or fee notes from vulnerable/elderly clients
• Conduct caused substantial claims against the Guarantee Fund
• Continued misleading court averments despite knowledge of existing will

Mitigating factors:

• Respondent had been absent from office for extended periods due to his child's critical illness
• Some record-keeping deficiencies were subsequently remedied
• Found not guilty regarding failure to implement mandates

⚠ figures not found verbatim in the source were dropped: ["review_dishonesty_finding_cue_present"]