The Tribunal found that Ms Day failed to provide an adequate service to the complainant, failed to take care in her professional dealings and performed her professional work inefficiently or incompetently to such an extent that it was likely to bring discredit to the member, the ATT and the tax profession. In particular the member had failed to comply with instructions in respect of correspondence with HMRC and/or failed to ensure that HMRC received correspondence sent on behalf of the complainant. The Tribunal also found that Ms Day had failed to cooperate with a successor adviser, by failing to grant clearance or to provide the client's documents within a reasonable time.
The Tribunal ordered that Ms Day be censured on each of the proven charges and fined a total sum of £2,750. Ms Day was ordered to pay costs in the sum of £3,239.
