The Disciplinary Tribunal, at its hearing on 8 October 2010, determined that Mr Malcolm Stewart Graham of Newcastle, a member of the Association of Taxation Technicians (ATT), was in breach of Rules 2.2.1 (Integrity) and 2.15 (Failure to inform the ATT of disciplinary action taken by other professional bodies), as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.
The Tribunal found that Mr Graham was not honest in the conduct of his professional work, in that between 2003 and 2007 he undertook that work in such a way as led to his being found guilty of 16 counts of dishonesty by the Solicitors Disciplinary Tribunal (SDT) in December 2009. The Tribunal accepted the findings of the SDT that the member played an important role in a large number of property transactions. He had caused a good deal of loss to mortgage lenders and HMRC and economic havoc to members of the public. Mr Graham also admitted that he had failed to inform the ATT at any time that disciplinary proceedings against him had begun in the Solicitors Disciplinary Tribunal.
The Tribunal decided that the matters in question were so serious that the necessary and proportionate sanction was expulsion from the Association. Mr Graham was ordered to pay costs in the sum of £2,641.25.
