Findings & Orders

The Disciplinary Tribunal, at its hearing on 28 April 2010, found that Mr Kevin Blyth of Leicester, a member of the Association of Taxation Technicians, was in breach of Rules 2.13.1 (two charges regarding the provision of information to the ATT), 2.13A (Provision of information to the TDB) and 2.14.1(Compliance with an order from the TDB).

The Disciplinary Tribunal, at its hearing on 28 April 2010, determined that a member of the Chartered Institute of Taxation was in breach of Rule 2.1.1 (Conduct) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 11 March 2010, determined that Mr William Darby of Birmingham, a member of the Association of Taxation Technicians, was in breach of Rule 2.3.1 (Courtesy and Consideration) and of Guidelines 4.3.4 and 10.1.5 (Disclosure of information to a successor adviser), as set out in the Association’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 11 March 2010, determined that Mr Nicholas Tyrrell of London, a member of the Chartered Institute of Taxation (CIOT), was in breach of Rules 2.1.2 (Discreditable Conduct), 2.15 (Failure to inform the CIOT of disciplinary action taken by other professional bodies) and 2.13A (Failure to cooperate with the Taxation Disciplinary Board), as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006, as amended.

The Disciplinary Tribunal, at its hearing on 11 March 2010, determined that Mr Colin Reid of London, a member of the Chartered Institute of Taxation, was in breach of Rules 2.2.1 (Integrity), 2.3.1 (Courtesy and Consideration) and 2.13A (Failure to cooperate with the Taxation Disciplinary Board), as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006, as amended.

The Disciplinary Tribunal sat on 26 to 28 October in order to hear four charges brought against Mr Bernard Rice of Maidstone, Kent. The Tribunal found that three of the charges were not proved, but that on the fourth charge Mr Rice had failed to take due care in his professional dealings, contrary to Rule 2.2.1as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2002 edition.

The Disciplinary Tribunal, at its hearing on 7 December 2009, determined that Mr Stephen Dann of London and Bangkok, a member of the Association of Taxation Technicians, was in breach of Paragraph 2.1.2 (Discreditable Conduct), 2.13.1 (Provision of Information) and 2.14.1 (Compliance with the Disciplinary Process) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 7 December 2009, determined that Ms Nicola Day of Allerton, Liverpool, a member of the Association of Taxation Technicians, was in breach of Paragraph 1.3 of the Taxation Disciplinary Scheme 2008 (Inadequate Professional Service) and of Rules 2.1.1 (Lack of Care), 2.1.2 (Discreditable Conduct) and 2.3.1 (Courtesy and Consideration) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 7 December 2009, determined that Ms Bharati Shah of Harrow, Middlesex, a member of the Association of Taxation Technicians, was in breach of Rule 2.2.1 (Integrity) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 27 November 2009, determined that Mr Claude Greaves of London, a member of the Chartered Institute of Taxation, was in breach of Rules 2.2 (Conduct), 2.3 (Competence) and 2.6 (Integrity) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 1999; and of Rules 2.2 (Care and Conscientiousness) and 2.6 (Integrity) in the PRPG 2002.

The Disciplinary Tribunal, at its hearing on 7 December 2009, determined that a student member of the Chartered Institute of Taxation was in breach of Rules 2.1.2 (Discreditable Conduct) and 2.6.2 (Confidentiality) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.

The Disciplinary Tribunal, at its hearing on 16 September 2009, determined that Mr Geoffrey Marshall of Wheatley, Oxford was in breach of Rules 2.12.1 and 3.7.2 (Professional Indemnity Insurance) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2002; and of Rules 2.12.1 and 3.11.2 (Professional Indemnity Insurance); Rule 2.2.1 (Integrity); and Rule 2.3.1 (Courtesy and Consideration) in the PRPG 2006.

The Disciplinary Tribunal, at its hearing on 18 June 2009, determined that Mr David Weatherley of 22 Minster Yard, Lincoln LN2 1PY was in breach of Rule 2.3.1 (Courtesy) andRule 2.13A (Provision of Information to the Taxation Disciplinary Board) and of Practice Guidelines 4.3.4 and 10.1.5 (Provision of Information to a successor adviser) as set out in the Institute’s Professional Rules and Practice Guidelines 2006 (PRPG).

The Disciplinary Tribunal, at its hearing on 18 June 2009, determined that Mr Olaniyi Ogunsina, a student member of the Institute, of 143 Pembury Avenue, Worcester Park, Surrey KT4 8BX, was guilty of two breaches of Rule 2.15 (Failure to report a criminal conviction and Failure to report disciplinary proceedings commenced by another professional body) as set out in the Institute’s Professional Rules and Practice Guidelines 2006 (PRPG).

The Disciplinary Tribunal, at its hearing on 3 December 2008, determined that Mr Stephen Dann, whose UK registered address is Suite 404, Albany House, 324-326 Regent Street, London W1B 3HH, was in breach of Rule 2.1.2 (performing his professional work inefficiently so as to bring discredit to himself and to the ATT); Rule 2.3.1 (failing to act with courtesy and consideration through his failure to respond to correspondence from two clients); and Rule 2.13A (failing to provide information requested by the Taxation Disciplinary Board) in the Association’s Professional Rules and Practice Guidelines 2006 (PRPG). He was also found to have provided inadequate professional service to a client, contrary to the provisions of the Taxation Disciplinary Scheme 2008.

The Disciplinary Tribunal, at its hearing on 13 August 2008, determined that Ms Sarah Place of Unit 5, Brunel Business Court, Eastern Way, Bury St Edmunds, Suffolk IP32 7AB, was in breach of Rule 2.5.1 (Objectivity and Independence), Rules 2.6.1 and 2.6.3 (Confidentiality) and of Practice Guidelines set out in Sections 6.1 and 6.3 of the Association's Professional Rules and Practice Guidelines 2006 (PRPG).

The Disciplinary Tribunal agreed that the Chartered Institute of Taxation should dismiss charges involving a member against whom the Investigation Committee had found that there was a prima facie case of a breach of Rules 2.3.1 and 2.5.1 of the PRPG.

The Disciplinary Tribunal, at its hearing on 11 June 2008, determined that a member of the Chartered Institute of Taxation was in breach of Rules 2.2.1 (Care and conscientiousness), Rule 2.3.1 (Competence), Rule 2.7.1 (Courtesy) and Practice Guideline 11.1.2 (Complaints to members) set out in the Institute's Professional Rules and Practice Guidelines 2002.

The Disciplinary Tribunal agreed that the Association of Taxation Technicians should dismiss charges involving a member against whom the Investigation Committee had found that there was a prima facie case of a breach of Rules 2.1 and 2.7 of the Professional Rules and Practice Guidelines 2002.

The Disciplinary Committee, at its meeting on 11 December 2007, determined that Mr Neil Macpherson of 24 Atlantic Avenue, Station Road, Witham, CM8 2TL was in breach of the Professional Rules and Practice Guidelines 2002 on two counts.

The Disciplinary Committee, at its meeting on 11 December 2007, determined that Mr David Anthony Lumb of 25 Pownall Avenue, Bramhall, Stockport SK7 2HE was in breach of rules 2.12.1 and 2.3.1 of the Professional Rules and Practice Guidelines 2006.

The Disciplinary Committee heard a case in which a member of the Chartered Institute of Taxation was charged with four breaches of the Institute's Professional Rules and Practice Guidelines 2006.

At its hearing on 3 December 2008, the Disciplinary Tribunal heard a case involving Mr Ehsanul Malik of Lomond Road, Heald Green, Cheadle, Cheshire, on charges arising from disciplinary findings made against him by the Institute of Chartered Accountants in England and Wales (ICAEW). The Disciplinary Tribunal found that Mr Malik was in breach of Rule 2.15.1 of the PRPG for failing to inform the CIOT about the ICAEW's disciplinary proceedings. Mr Malik was fined £1,000 and ordered to pay costs of £750. However, the Tribunal dismissed other charges against Mr Malik on the grounds that the evidence submitted by the TDB was inadmissible under the Taxation Disciplinary Scheme Regulations 2008.

The Investigation Committee, at its meeting on 19 December 2007, determined that Mr Denis Michael Elliott of Luscombe Heights, Over Links Drive, Canford Cliffs, Poole, Dorset BH14 9QU was in breach of Professional Rule 2.15 of the Professional Rules and Practice Guidelines 2006.

The Investigation Committee, at its meeting on 19 December 2007, determined that Mr Colin Hippey of 12 Drub Lane, Hunsworth, Bradford BD19 4BW was in breach of Professional Rules 4.3.4 and 7.3.5 of the Professional Rules and Practice Guidelines 2006.

The Investigation Committee, at its meeting on 19 September 2007, determined that Mr Andrew Glen of the Tax Shop, 23 Princes Road, Cheltenham,GL50 2TX, was in breach of Professional Rule 2.1.2 of the Professional Rules and Practice Guidelines 2006.

The Investigation Committee, at its meeting on 19 September 2007, determined that Mr Andrew Nigel Hamilton of Andrew Hamilton & Co, 38 Dean Park Mews, Edinburgh EH4 1ED, was in breach of Professional Rule 2.15 of the Professional Rules and Practice Guidelines 2006