Tasmina-Ahmed Sheikh

Ms Ahmed-Sheikh was a solicitor at the now-defunct law firm Hamilton Burns before she entered politics. The action by the Law Society of Scotland against her and business partner Nial Mickel concerned the administration of a trust fund established by the firm.

The Law Society said they had shown “disregard for the rules” after they failed to maintain proper accounts of the trust, established in May 2012, and that sums were borrowed from the fund to help their ailing firm.

The SSDT heard that Mr Mickel, 50, and Ms Ahmed-Sheikh thought the trust was private but that an error in establishing it meant it was actually a client of the business.

Both were found guilty of professional misconduct.

Ms Ahmed-Sheikh resigned from the firm in 2015 when she was elected MP for Ochil and South Perthshire, a seat she lost in the 2017 general election.

Mr Mickel resigned in December 2015 after concerns about the firm were raised.

Ms Ahmed-Sheikh said in a statement after the hearing: “For nearly two years I have had to endure smear and innuendo and during the election campaign of 2017 a series of leaks suggested that I was being charged with financial impropriety and that funds had been taken from a vulnerable individual.

“Now it is admitted on all sides that there was no impropriety whatsoever and the trust has suffered no loss whatsoever.”

She added: “I am pleased that the tribunal has decided to impose the lower penalty of censure rather than striking off.”