A Moray woman who stole hundreds of pounds from her friend after offering to help file her tax return has been ordered to carry out 75 hours of unpaid work.
Lindsay Scotland appeared in Aberdeen Sheriff Court yesterday to face sentencing after being found guilty of stealing £822 from Rebecca Smart at an address on Station Road in Ellon in February 2014.
The 33-year-old, whose address was given as John Street, Lossiemouth, denied the accusation at a trial in March this year.
The court heard then that after consulting an accountant, Scotland asked self-employed Miss Smart, who was also the sister of her then partner, to pay her the money owed and she would send a cheque to HMRC.
Her friend then received a letter from the authorities informing her they were still expecting the money and it emerged Scotland had kept it for herself.
Defence agent Jennifer Pritchard said the incident had been a misunderstanding.
But fiscal depute Sophie Hanlon claimed there was clear evidence Scotland had gone to effort to keep cash away from both her friend and the taxman.
Sheriff Christine McCrossan said there was no option but to find her guilty.
She said: “Whether your intention was to permanently deprive Miss Smart of that money or not, I’m afraid the charge of theft has been made out against you and I find you guilty.”
On that occasion she was also accused of stealing £8,528 at Callum Crescent in Kingswells between February and August 2014 but her not guilty plea was accepted by the crown.
Sentence was deferred to obtain a criminal justice social work report.
Sheriff McCrossan ordered Scotland to carry out 75 hours of unpaid work in the community over a six month period.
