Findings & Orders > Disciplinary > Ref: Case involving a member of the CIOT
Ref: Case involving a member of the CIOT
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 Tribunal found that the member had failed to exercise the requisite standards of care and conscientiousness; competence; and courtesy; and that he had failed to respond promptly to correspondence. A charge that the member had improperly exercised a lien over his client's papers was not found proven.
The Tribunal ordered that the member be reprimanded in respect of each of the charges found proven; that he pay costs of £2,573, and that the order of the Tribunal be published, but without mentioning the name of the member.