Woman jailed for embezzlement ordered to pay back almost £670,000 under Proceeds of Crime laws

Coleen Muirhead, 57, of Aberdeen, was jailed for three years and four months in September 2023 after she admitted a charge of embezzlement. 

She used the money stolen from Panda Rosa Metals to finance a lifestyle that included expensive family holidays, the purchase of new cars, two static caravans and high-end auction items.  

Muirhead also paid for full tables at charity events as well as buying alcohol for all those who attended.  

At the High Court in Glasgow on 16 May 2025, the Court made a confiscation order in the sum of £668,726.71 and recorded that the benefit from her criminal conduct was £1,952,771.31. 

The court also made a compensation order in favour of Panda Rosa Metals, ordering that the entire sum of £668,726.71 recoverable as part of the confiscation proceedings is paid to her former employers  

The confiscation order can be revisited if further assets are identified in the future to be paid towards the full amount that was determined as the benefit of the crime.  

Sineidin Corrins, Depute Procurator Fiscal for Specialist Casework at the Crown Office and Procurator Fiscal Service, said: “Coleen Muirhead committed an egregious betrayal of trust by taking advantage of her position to embezzle money from her employers.  

“Embezzlement is not a victimless crime. We take such criminality very seriously.  

“This confiscation order underscores the fact that prosecutorial action against those involved in financial crime does not stop at criminal conviction and sentence.  

“Even after that conviction was secured, the Crown pursued Proceeds of Crime action to ensure funds she obtained illegally were confiscated.  

“Confiscation orders have ongoing financial consequences, meaning we can seek to recover further assets from this individual in the future to ensure she pays back the full amount.”   

Muirhead’s illicit scheme was uncovered when she boasted of her style of living to a work colleague who was responsible for paying out company wages.  

The colleague became suspicious that Muirhead, who had worked for the company since 2014, was living beyond her means.  

Meanwhile, a separate review of company finances was carried out amid concerns over a drop in funds.  

During that review, it was discovered that Muirhead had been paying invoices to a bogus customer known as G. Anderson and depositing the money into her own bank account.  

The review also uncovered five company accounts which contained her bank details.  

Prosecutors told the court how Muirhead was responsible for dealing with invoices for allotted clients.  

The review of company books, historical files revealed “G Anderson” as a significant customer, but senior company officials were unaware of his existence.  

They then checked the financial details of “G Anderson” against the accused’s bank details and found the sort code and account numbers matched and subsequently informed the police.  

Officers carried out a search of Muirhead’s home on October 9, 2021, and found documents that linked her to lavish spending.  

On the same day, she sent a WhatsApp message to a colleague in which she said: “I have done Panda Rosa out of a lot of money. I was G Anderson. Police have just raided! Please don’t think the worst of me.”