THE law firm operated by former Glasgow Lord Provost Peter McCann has been ordered to pay #1000 - the maximum amount - for letting down a client.

Because of the firm's failure to deal adequately with the case of Mrs A, her wages were arrested and her elderly mother suffered ''considerable distress'' when sheriff officers called at the house when she was on her own.

The Scottish Solicitors Discipline Tribunal rejected an appeal by Mr McCann that the finding of inadequate professional services should have been made against a former partner who mainly handled the case.

In a written decision, the tribunal stated that Mrs A consulted Mr Brian Moreland in July 1994 about her liability for community charge and council tax after a demand from sheriff officers.

She eventually became unhappy with his efforts and complained to the Law Society, which decided inadequate professional services had been provided and #1000 compensation should be paid.

Mr McCann appealed to the discipline tribunal, arguing that the finding and compensation order should be made against Mr Moreland rather than the firm, Peter T McCann and Co, of Mitchell Street, Glasgow.

The tribunal was told that each time Mrs A received demands from the council, she immediately consulted Mr Moreland, who assured her she had nothing to worry about. Frequently, her meetings with him were cancelled - three times in one week on one occasion - and her anxiety drove

her to write to the solicitor, asking him what was happening.

In another letter, about a month later, she asked Mr Moreland for an evening appointment because she had no annual leave left and added: ''I have used up every single day of my entitlement in futile visits to your office.''

The tribunal was informed that, towards the end of 1995, sheriff officers called twice on Mrs A while her elderly mother was at home alone and served a notice of poinding (an inventory of her household goods) despite Mr Moreland's assertions he was dealing with the problem.

When Mrs A received a warning her wages were to be arrested, he assured her he had been to court and a stop had been placed on the arrestment. Despite his assurances, money was deducted from her pay.

The Law Society described Mr Moreland's conduct as reprehensible and reprimanded him. It also decided the firm had provided Mrs A with inadequate professional services and ordered it to pay her #1000 compensation.

The tribunal accepted that at the initial stages Mr McCann appeared to have known little about Mrs A's case but decided it was the law firm, not merely Mr Moreland who had been Mrs A's solicitors and that it was proper to make a finding of inadequate professional services against the firm.

''There was ample evidence of the distress caused to Mrs A and that she repeatedly communicated with the firm and conveyed her concern. There was also evidence Mrs A was told positive action was being taken whereas the only action was a series of ineffectual letters to the council and sheriff officers.

''There was not even the initial step of preparing a legal aid application and matters were allowed to drift, to the continued embarrassment of Mrs A.

''The tribunal is satisfied the Law Society acted fairly and reasonably in making a finding of inadequate professional services.''

As far as the amount of compensation was concerned, it was apparent the law firm could have given Mrs A proper advice or taken appropriate action at a much earlier stage.

In a separate case, the tribunal fined solicitor Nigel Duncan, of Newhaven Road, Edinburgh, #1000 for professional misconduct for misleading a client and the Law Society.

Mr Duncan was also ordered to pay #500 for providing inadequate professional services to the client.