Disciplinary Hearings

The articles in this section outline the findings of disciplinary hearings.

At its hearings on 18 May and 10 July 2018, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr David Conlan of Daventry, a member of The Chartered Institute of Taxation, was guilty of  (1) breaches of Rules 2.1, 2.2.4, 7.7.3, 7.7.4, 7.7.5 and/or 7.7.7 of the Professional Rules and Practice Guidelines 2011 (PRPG)  in relation to the handling of client money;  (2) breaches of Rules 2.1, 2.6.1, 2.6.2, of the PRPG in respect of his professional behaviour; and (3) of breaches of Rules 2.1 and/or 2.9.2 of the PRPG, in that he failed to respond to correspondence from the TDB without delay.

The Tribunal determined that Mr Conlan be expelled from membership of The Chartered Institute of Taxation and pay costs in the sum of £10,970.45.

The full decision can be found here

At a meeting on 21 October 2017, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Adam Rose of Hertford, a member of The Chartered Institute of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that he: (i) solicited clients from his employer (ii) used the resources of his employer for personal gain; (iii) failed to hold professional indemnity insurance; (iv) failed to obtain professional clearance; and (v) failed to inform CIOT of his dismissal by his employer for gross misconduct.

The Tribunal ordered that Mr Rose be censured and pay costs in the sum of £4,904.29

The full decision can be found here

At a hearing on 23 June 2017, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mrs Joanna Webb of Droitwich, a member of The Chartered Institute of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she: (i) failed to respond to correspondence from the TDB (ii) failed to notify the CIOT and the TDB of regulatory action taken against her by The Institute of Financial Accountants, and (iii) was guilty of discreditable and disreputable conduct having been found guilty of professional misconduct by The Institute of Financial Accountants and having been expelled from that body.

The Tribunal ordered that Mrs Webb be expelled from membership of the CIOT, and pay costs in the sum of £6,080.24.

The full decision can be found here

At its hearing on 2 November 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Stephen Coleclough, a member of the Association of Taxation Technicians and the Chartered Institute of Taxation, was guilty of illegal and unbefitting conduct in that he had been convicted on indictment on 25 February 2016 for 8 offences for which he had been sentenced on 27 April 2016 to 14 months imprisonment suspended for 2 years.

The Tribunal determined that Mr Coleclough be expelled from membership of the Association of Taxation Technicians and the Chartered Institute of Taxation and pay costs in the sum of £4,304.33.

The full decision can be found here

At its hearing on 2 November 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Andrew Callowhill of Westcliffe-on-Sea, a member of The Association of Taxation Technicians, was guilty of (i) failing to comply with Money Laundering legislation, regulations and guidance (ii) failing to respond to correspondence from The Association of Taxation Technicians, The Chartered Institute of Taxation, and the TDB, and (ii) holding himself out as a member of The Chartered Institute of Taxation when no longer a member.

The Tribunal determined that Mr Callowhill be expelled from membership of The Association of Taxation Technicians and pay costs in the sum of £5,410.13.

The full decision can be found here

At its hearing on 28 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Ms Isabela Kopalska of Cardiff, a student member of The Association of Taxation Technicians, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she: (i) carried out work for clients contrary to the instructions of her employer

(ii) carried out work for third parties contrary to the instructions of her employer and obtained such work in an unprofessional manner

(iii) carried out work without having professional indemnity insurance

(iv) used her employer’s facilities when carrying out unauthorized work

The Tribunal ordered that Ms Kopalska be expelled from membership of the ATT, pay compensation of £5,000 to her former employer, and pay costs in the sum of £10,000.

The full decision can be found here

At its hearing on 7 October, 8 and 9 November 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board considered allegations that Mrs Susan Davies of Ipswich, a member of the Association of Taxation Technicians, had failed to take steps to ensure that client records were maintained securely and that client confidentiality was protected, and had given misleading evidence in proceedings before the High Court.

The Tribunal found that neither allegation was proved and the complaints were dismissed.

The full decision can be found here

At its hearing on 17 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Michael Mullen of Manchester, a member of The Association of Taxation Technicians, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that he failed to comply with money laundering legislation, regulations and guidance.

Mr Mullen was also found to be in breach of PRPG rules relating to professional behavior.

The Tribunal ordered that Mr Mullen be censured, pay a fine of £250, and pay costs in the sum of £1,313.59.

The full decision can be found here

At its hearing on 17 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Terence Potter of Monaco, a member of the Chartered Institute of Taxation, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he engaged in illegal activity, having been convicted on 17 September 2015 on indictment of four counts of conspiracy to cheat the public revenue. Mr Potter received a sentence of imprisonment for 8 years.

Mr Potter was also found to be in breach of the PRPG in that he failed to inform the CIOT of his conviction.

The Tribunal ordered that Mr Potter be expelled from membership of the CIOT and pay costs in the sum of £2,417.93.

The full decision can be found here

At its hearing on 25 July 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Ms Joanna Reintjes of Pleine Fougeres, France, a member of the Chartered Institution of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she

failed to file annual returns on behalf of clients promptly and accurately or at all
failed to respond to correspondence from her clients and from the TDB.

The Tribunal ordered that Ms Reintjes be censured, that she pay compensation to her clients, and that she pay costs of £4,821.62.

The full decision can be found here

At its hearing on 23 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr John Geddes of Aberdeen, a member of The Association of Taxation Technicians, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that he failed to file an annual return on behalf of a client.

The Tribunal ordered that Mr Geddes be warned as to his future conduct, and pay costs in the sum of £2,930.79.

The full decision can be found here

At its hearing on 1 April 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Darren Moysey of Paignton, Devon, a member of the Association of Taxation Technicians, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he was engaged in and/or was party to illegal activity, having been convicted on 13 March 2015 on indictment of fraud by abuse of position. Mr Moysey received a sentence of imprisonment for 8 months, suspended for 18 months.

Mr Moysey was also found to be in breach of the PRPG in that he failed to inform the ATT promptly of his conviction.

The Tribunal ordered that Mr Moysey be expelled from membership of the ATT and pay costs in the sum of £2,862.83.

The full decision can be found here

At its hearing on 1 April 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Alan Long of Kirkwall, Shetland, a member of the Chartered Institute of Taxation, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he agreed to the withdrawal of clients’ monies without written authority to do so.

Mr Long was also found to be in breach of the PRPG in that he failed to ensure that clients’ monies were properly accounted for.

The Tribunal ordered that Mr Long be censured and pay costs in the sum of £3,685.10.

The full decision can be found here

At its hearing on 16 December 2015, the Disciplinary Tribunal determined that Ms Susan Jelks of Shrewesbury, a member of the Chartered Institute of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she had failed to be registered on the CIOT’s Money Laundering Regulations 2007 Registration, Monitoring and Compliance Scheme and had breached the rules of that Scheme.

The Tribunal ordered that Ms Jelks be censured and pay costs in the sum of £2,272.

The full decision in this case can be found here

At its hearing on 8th October 2015, the Disciplinary Tribunal determined that Mr Simon Howley of Gerrards Cross, Bucks, a member of the Association of Taxation Technicians, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he had failed to inform a client of the amount of commission or reward his firm expected to receive as a result of advice given. The Tribunal ordered that this charge remain on Mr Howley’s file for 3 years.
Mr Howley also admitted that he was in breach of the fundamental principal of professional behavior by failing to exercise due care in his conduct when advising a client of the likelihood of retrospective legislation being introduced.
The Tribunal ordered that Mr Howley be censured and pay costs in the sum of £6,250.The full decision in this case can be found here

At its hearing on20th January 2015, the Disciplinary Tribunal determined that Mr Kevin Blyth of Great Glen, Leics, a member of the Association of Taxation Technicians, was in breach of one provision of ATT Regulations and five provisions of the Professional Rules and Practice Guidelines (PRPG).

The Tribunal found that he had failed to complete and return his ATT Annual Return Form for 2013 and had failed to respond to letters and emails from ATT. He had also failed to respond to various letters and telephone calls from the Taxation Disciplinary Board (TDB). The Tribunal found that his failures to complete his Annual Return Form and respond to communications from the ATT and TDB constituted a lack of courtesy and consideration towards his professional body.

The Tribunal noted that Mr Blyth had been the subject of previous disciplinary action in that in 2010 he had been found to be in breach of the PRPG for failure to reply to ATT and TDB communications. The Tribunal ordered that Mr Blyth be expelled from membership of the ATT and he was also ordered to pay costs in the sum of £3,290.

At its hearing on 13 October 2014, the Disciplinary Tribunal determined that Mr Akeel Mirza of Coventry, a student member of the CIOT, was in breach of four provisions of the Professional Rules and Practice Guidelines of the CIOT (PRPG). He was found to have breached the fundamental principle of integrity by committing offences involving dishonesty, for which he had been convicted in September 2013. He had also failed to inform the CIOT of his being charged with financial crimes and his subsequent conviction, and had failed to inform the CIOT that the Institute of Chartered Accountants of England and Wales, of which he was also a member, had begun disciplinary action against him. Mr Mirza had pleaded guilty to five offences of dishonestly making false representations for gain and one count of conspiracy to cheat the public revenue at Warwick Crown Court in September 2013, for which he was sentenced to two years imprisonment. The offences involved submitting falsified company tax returns and self-assessment returns so as to generate tax refunds, which he retained for himself. The Tribunal determined that the only appropriate sanction was expulsion from student membership of the CIOT. Mr Mirza was also ordered to pay costs of £2,542.

At its hearing on 19 March 2014, the Disciplinary Tribunal found that Mrs Alison Stevens of Penzance, Cornwall, a member of the Chartered Institute of Taxation, was in breach of three provisions of the Professional Rules and Practice Guidelines 2011 (PRPG) and had provided inadequate professional service. The Tribunal found that Mrs Stevens had breached the duty of care and had acted negligently in failing to carry out work for the complainant properly or at all; had provided the complainant with inadequate professional service; had failed to be courteous and considerate towards the complainant; and had failed to respond to correspondence from the TDB without delay.
Mrs Stevens had been engaged to prepare the complainant’s tax returns for 2010/11 and 2011/12, but failed to file them, thereby resulting in penalties which he had to pay. She then failed to respond to correspondence from the complainant or to return papers relating to his tax affairs. Once the complaint was made, Mrs Stevens failed to respond to any correspondence from the TDB.
The Tribunal considered that Mrs Stevens’ conduct and the continuing risk to the public were sufficiently serious as to require expulsion from membership of the CIOT. The Tribunal ordered Mrs Stevens to pay the complainant £1,400 by way of compensation for the penalties he had incurred through her failure to file his tax returns. The Tribunal also ordered her to pay costs in the sum of £2,688.

Any questions?