Appeals

The Disciplinary Tribunal, following its hearings on 26 July, 1 and 2 September 2011, determined that Mr Stephen Davidson of London W14, a member of the Association of Taxation Technicians (ATT), had committed ten breaches of the Professional Rules and Practice Guidelines of the ATT (PRPG, 2006 edition). These breaches arose from complaints made by two separate clients.

The Disciplinary Tribunal, at its hearing on 28 May 2010, determined that a former firm of Chartered Tax Advisers was in breach of Rule 2.4.1 (Competence) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006. The firm owed the complainant a duty of care to act as reasonably competent and skilled tax advisers, and was found to have breached that duty when carrying out work for the complainant in the period 2004 to 2006. The Tribunal determined that, in breaching that duty of care, the firm had not breached other rules as alleged in the particulars of the charge.

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.