Ian Charles MacFarlane

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

The Respondent, a solicitor and partner at Traill & Co, operated a building society account in the name of "Ian Godfrey Revue" between 1996 and 2004. He raised client account cheques payable to "I Revue" giving the impression payments were to the Inland Revenue, when in fact funds were lodged into his personal account (164 lodgements totalling £825,064.18). He pleaded guilty at Bournemouth Crown Court to 26 counts of theft with 137 others taken into consideration, and was sentenced to three years and nine months' imprisonment. The Tribunal found the allegation substantiated, found dishonesty (the sentencing judge stated he knew he was stealing), and struck him off the Roll, ordering costs of £820.56.

Duties found breached:

• Proper basis for allegations

Aggravating factors:

• Long campaign of defrauding clients over approximately eight years
• Damaged the reputation of the profession
• Large sums involved (lodgements totalling £825,064.18)
• Criminal conviction with custodial sentence of three years nine months

Mitigating factors:

• Most of the monies had been repaid (per Applicant's understanding)
• Pleaded guilty in the criminal proceedings