At its hearing on 24 May 2011, the Disciplinary Tribunal found that a member of the Chartered Institute of Taxation (CIOT) was, on his own admission, in breach of Rule 2.3.1 (Failure to act with courtesy and consideration) as set out in the Professional Rules and Practice Guidelines (PRPG) of the CIOT (2006 edition).
The Tribunal found that the member had failed to act with courtesy and consideration towards the complainant by failing to respond to correspondence and by withholding from him information and accounts relating to his business partnership, to which he was entitled. The Tribunal found that a second charge of failing to maintain his professional independence by failing to manage conflicts of interest between the complainant and his business partner was not proved.
The Tribunal decided that the member should be issued with a warning to the effect that it is discourteous and unprofessional not to answer a client's letters and that in future he should be diligent in answering letters, especially when they are requests for information or call for some response, irrespective of the tenor of those letters. The Tribunal ordered that the member should pay one half of the costs of the case, namely £2,055.50, and that the name of the member should not be publicised.