The Disciplinary Tribunal, at its hearing on 28 May 2010, determined that Mr Peter Graeme Male of Bridgwater, Somerset, a member of the Association of Taxation Technicians (ATT), was in breach of Rules 2.1.1 (Failure to take due care in his conduct), 2.3.1 (Courtesy), 2.13A (Failure to respond to correspondence) and 2.15 (Failure to comply with the disciplinary process and orders).
The Tribunal found that in 2008 Mr Male had failed to respond to requests from the ATT to submit his CPD return for the previous year. He thereafter failed to comply with an order made by the TDB to pay a financial penalty for breaches of the ATT rules. When the TDB initiated court proceedings for the debt, the defendant failed to act with courtesy by failing to respond to correspondence from the Avon & Somerset Mediation Service in order to settle the dispute. Subsequently Mr Male failed to uphold the professional standards of the ATT by failing to comply with the judgment granted to the TDB by the Taunton County Court in October 2009. The Tribunal did not make a finding on a fifth charge, namely that the member had failed to act with integrity.
The Tribunal informed the member of its proposed sanction, but allowed time for him to substantiate his claim that he had been suffering from medical problems at the relevant time. In the event, the Tribunal concluded that two reports received from the defendant's surgery regarding his medical condition would have no bearing on the proposed sanction. The Tribunal therefore confirmed that the matters in question were so serious that the necessary and proportionate sanction was expulsion. Mr Male was ordered to pay costs in the sum of £3,220.50.