William Walls

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

The Scottish Solicitors' Discipline Tribunal found William Walls guilty of professional misconduct arising from his administration of trusts, executries and property lettings. He overcharged clients (e.g. £10,518.46 overcharge on Mr A's trust, £1,956.67 on Mrs B's executry, and overcharges on Mrs D's executry), took fees without rendering fee notes, misappropriated client deposit and other funds (e.g. £665.39 for Mrs E, £3,870 for Mr & Mrs F, £1,900 for Mr & Mrs G, £802.81 for Mr & Mrs H, and deposits for Mr & Mrs I), failed to stamp and record a disposition for over seven years, and kept inaccurate records leaving his client account in deficit for at least seven months. The Tribunal expressly found he pursued a dishonest course of conduct. He had a prior finding of misconduct (suspended five years in 2015) and a linked criminal embezzlement prosecution. The Tribunal ordered his name be struck off the Roll of Solicitors and found him liable in expenses. The overcharge regarding Miss C's executry was not held to constitute misconduct as it was only slightly in excess of the assessed fee.

Duties found breached:

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

Aggravating factors:

• Prior finding of professional misconduct (suspended from practice for five years in 2015)
• Dishonest course of conduct over a significant period involving numerous transactions
• Client account persistently in deficit
• Conduct likely to damage the reputation of the legal profession and pose a danger to the public
• Linked criminal embezzlement (£260,000 via Power of Attorney over his aunt's affairs)

Mitigating factors:

• Inherited a struggling firm and was not equipped to deal with the financial difficulties
• Suffering from depression at the time of the misconduct (though no medical report provided)
• Cooperation with the Fiscal via Joint Minute and admission of all averments
• Attended the hearing in person
• All misappropriated funds repaid through the Trustee in Bankruptcy
• No intention to reapply for a practising certificate