Valerie Elaine MacKenzie Macadam

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

The Council of the Law Society of Scotland brought two conjoined complaints against solicitor Valerie Elaine McKenzie Macadam. The Tribunal, proceeding in her absence after refusing a fifth adjournment, found her guilty of professional misconduct. She administered the estate of the late Mr A without the knowledge or concurrence of the nominated executor Mr B, forged Mr B's signature on a share transfer form, deliberately misled client Mrs E about a letter, covertly acted for client Ms G as a limited company, embezzled £73,817.82 of client funds via cheques, and embezzled funds from the Ms H and Mrs L executries (including £76,620.42 from the Mrs L estate). The Tribunal found express dishonesty and embezzlement, described her conduct as disgraceful and dishonourable, and ordered her name struck off the Roll of Solicitors, with expenses awarded and publicity deferred pending criminal proceedings.

Duties found breached:

• No improper communication with the court
• No taking unfair advantage
• No acting against a former client
• 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
• Forged a signature and deceived clients
• Substantial sums misappropriated from two executry estates (£76,620.42 from Mrs L estate; funds from Ms H estate)
• Chaotic bookkeeping and unhelpful attitude during inspection
• Conduct brought the profession into disrepute in the worst possible way