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Mr Nicholas Tyrrell

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.

Mr Tyrrell admitted that he had failed to inform the CIOT when disciplinary proceedings were begun by both the Institute of Chartered Accountants in England and Wales (ICAEW) and the Association of Chartered Certified Accountants (ACCA). The Tribunal found that the findings reached by the disciplinary authorities of the two bodies demonstrated that the proved charges were very serious and brought discredit to the defendant and to the tax profession. The Tribunal also found that Mr Tyrrell had failed to respond to correspondence in a timely manner.

The Tribunal decided that the matters in question were so serious that the necessary and proportionate sanction was expulsion from the Institute. Mr Tyrrell was ordered to pay costs in the sum of £3,400.