Valerie Elaine MacKenzie Macadam

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

Edinburgh solicitor Valerie Elaine McKenzie Macadam was found guilty of professional misconduct on conjoined complaints. The Tribunal, proceeding in her absence after refusing a fifth adjournment, found she administered an estate without the nominated executor's knowledge, forged the executor's signature on a share transfer form, deliberately misled a client about a letter, covertly acted through a limited company without advising a client, embezzled £73,817.82 in client funds via cheques cashed into her own accounts, embezzled funds from two executry estates, and breached the Accounts Rules. The Tribunal made express findings of dishonesty and embezzlement, described the conduct as disgraceful and dishonourable, and struck her name from the Roll of Solicitors, with expenses awarded against her and publicity deferred pending criminal proceedings.

Duties found breached:

• No improper communication with the court
• No taking unfair advantage
• Act only on proper, lawful instructions
• No conflict between current clients
• Handle inadvertently received material
• Segregate client money
• No improper use of client money

Aggravating factors:

• Calculated and devious scheme to embezzle client funds
• Forging a signature and deceiving clients
• Substantial sums misappropriated (£73,817.82 plus £76,620.42 from executry, growing)
• Use of multiple bank accounts to disguise sources of money
• Chaotic book-keeping and uncooperative attitude during inspection
• Increased fees and delay caused to clients

Mitigating factors:

• Respondent's mental health difficulties (clinical psychologist report)