SCHEMING solicitor Ian Macfarlane's veneer of respectability proved to be the perfect cover for his crimes. As well as practising law, the father-of-two thought he was above it.

Silver-haired Macfarlane, 44, had been a partner at Traill & Co solicitors in Blandford since July 1996, specialising in conveyancing.

Just three months after joining the firm he opened a Portman building society account. "By using an enduring power of attorney he opened an account in the name of Ian Revue, who didn't exist," recalled DC Paul Sullivan of Dorset Police.

"Because Macfarlane was an existing customer and a solicitor he didn't have to provide any identification for Mr Revue.

"On the day he opened the account he deposited a £635 cheque and was given a passbook. Over the next seven years and eight months he lodged another 163 cheques, totalling more than £825,000.

"Even though the man concerned would have only been in his 20s at the time nobody queried it because Macfarlane was a 'trusted' solicitor.

"When his clients paid stamp duty he put the money into the company's client account and then wrote cheques for the same amount to I Revue.

"Instead of sending the money on to the Inland Revenue, which looked almost the same when hurriedly scribbled on a cheque, Macfarlane siphoned it into the bogus account.

"As he became more blas the amounts got bigger and bigger, reaching £44,000. It was quite a simple scam, lasting from December 1996 until July 2004.

"In the meantime Macfarlane was making cash and cheque withdrawals," said DC Sullivan. "By the time he was caught he had spent the lot and bled the account dry."

Macfarlane paid £248,000 of his ill-gotten gains back into his employers' account to finance his own property deals and nearly £57,000 to the Inland Revenue to cover his income tax. "The stolen cash also funded his two daughters' private school fees and holidays," added DC Sullivan.

The long arm of the law eventually caught up with Macfarlane after a suspicious member of Traill & Co's accounts staff alerted the senior partner in July 2004.

"Macfarlane was the only partner who wrote out company cheques - even when the accounts staff were present.

On July 14 the senior partner was contacted by a member of staff at Lloyds bank about concerns over a cheque for £14,250 written to I Revue.

"A subsequent investigation by the Portman's fraud section showed that Ian Revue and his Bournemouth address didn't actually exist. The game was up and both the police and law society were alerted.

"When we called at Macfarlane's home at 7am on August 10 he had no idea he was at the centre of an investigation.

"Despite being taken unawares, he was very cool and calm. There was paperwork piled up everywhere but, during a search, we found the original power of attorney form in the name of Ian Revue."

Macfarlane made 'no comment' during an interview at Blandford police station. But on November 2 he was more forthcoming.

"When he was shown a copy of the original enduring power of attorney form he said he didn't recognise it but agreed that he had caused it to be created and signed it," said DC Sullivan. "He insisted that he still believed Ian Revue existed but we could find no trace of him in any English-speaking country in the world.

"Later Macfarlane accepted Ian Revue didn't exist but said he had no recollection of opening the bogus account.

"He blamed stress at work for affecting his mental condition. But he had been his usual charming self and no-one thought he was behaving strangely. He was aware diverting stamp duty was an offence but said he couldn't recall doing it.

"In the time that Macfarlane had worked for Traill & Co he had earned £644,865. He was a very successful solicitor and his salary in 2004 was £138,548. On top of that he and his wife had interests in 60 properties.

"Macfarlane was a very polished, calculating thief," said DC Sullivan. "Had it not been for the whistleblower at his workplace he might well have got away with it."

First published: April 26