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Ms Allison Thomson

The Disciplinary Tribunal, at its hearing on 13 December, found that Ms Allison Thomson of Dumfries, Scotland, a member of the Chartered Institute of Taxation (CIOT) and of the Association of Taxation Technicians (ATT), was in breach of Rule 2.2.1 (Integrity) as set out in the Professional Rules and Practice Guidelines (PRPG) of the CIOT and the ATT.

The Tribunal found that Ms Thomson was not honest in her professional work in that she had been convicted at the Dumfries Sheriff Court in May 2010 of operating a fraudulent scheme, which resulted in HMRC being defrauded of £186,353. The defendant had been sentenced to a three-year probation order. She admitted the charge, apologised for her actions and submitted mitigation to the Tribunal. However, the Tribunal decided that the charge entailed a serious departure from professional standards and an abuse of the defendant's position of trust. It decided that the matter was so serious that expulsion was the necessary and proportionate sanction in all the circumstances. The Tribunal ordered that Ms Thomson should pay costs of £1,358.