Ian James McDougall

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

Ian James McDougall, a sole practitioner in Aberdeen, was found guilty of professional misconduct following Law Society inspections in 2015 that revealed extensive Accounts Rules breaches: client account deficits, posting funds before banking, inter-client transfers without written authority, taking approximately £44,000 in fees without rendering fee notes, poor record keeping, un-disbursed historic balances, and money laundering compliance failures. He failed to engage with the process and did not appear at the hearing. The Tribunal expressly found lack of integrity (breach of Rule B1.2) but was not satisfied that dishonesty was established. Given the seriousness and the risk to clients, the Tribunal struck his name from the Roll of Solicitors and awarded expenses against him.

Duties found breached:

• No taking unfair advantage
• No conflict between current clients
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports

Aggravating factors:

• Conduct at the serious end of the scale involving client monies
• Multiple breaches extending over a significant period
• Continued the same conduct despite assurances to remedy
• No insight, remorse or contrition
• Failure to engage/cooperate with investigation and disciplinary process
• Instructed staff not to close daybook if it would show a deficit; instructed backdating of fee notes
• As cashroom partner, was directly responsible for compliance
• Deficit of at least £44,000 in un-rendered fees; overall deficit identified

Mitigating factors:

• No previous appearance before the Tribunal