At its hearings on 8 October 2010 and 13 December 2010, the Disciplinary Tribunal found that Dr Maurice Laverty of Ballycastle, Northern Ireland, a Fellow of the Chartered Institute of Taxation (CIOT), was, on his own admission, in breach of several provisions set out in the Professional Rules and Practice Guidelines (PRPG) of the CIOT.
The eight charges admitted by the member were that:
(1) He recklessly supplied false information to a client, contrary to Rule 2.2.1 of the PRPG;
(2) and (3) He failed to make a proper professional record of all his dealings with his client, so that he was unable to explain or justify fees claimed in two invoices, contrary to paragraph 5.7.1 in the PRPG;
(4) and (5) He conducted his business relationships improperly, inefficiently, negligently or incompetently to such an extent as to be likely to bring discredit to himself and to the CIOT, contrary to rule 2.1.2 of the PRPG;
(6) He failed promptly to inform the CIOT that he had given a disqualification undertaking to the Department of Enterprise, Trade and Investment in respect of his conduct as a director of a football club, contrary to rule 2.15.1 of the PRPG;
(7) and (8) He failed to provide information about his conduct requested by the Taxation Disciplinary Board without unreasonable delay, contrary to rule 2.13A of the PRPG.
Having considered the member's character and the fact that the allegations which formed the subject matter of most of the charges stemmed from a dispute with a single client, the Tribunal decided that Dr Laverty was unlikely to pose a risk to the public in the future. There was no evidence to show that Dr Laverty had acted improperly at any other time during his career. Nor did the charges allege any specific financial loss. The Tribunal therefore concluded that the necessary and proportionate response was a censure for each of the eight charges. In addition Dr Laverty was fined a total of £2,500 and ordered to pay costs of £12,286.