The Tribunal found that Mr Dann had failed to respond to correspondence in relation to the disciplinary process and in relation to orders made by a Disciplinary Tribunal pursuant to a hearing on 3 December 2008; that he had failed to respond to correspondence from the TDB without unreasonable delay; and that such breaches demonstrated that he conducted his practice or business relationships inefficiently and/or improperly to such an extent or on such number of occasions as to be likely to bring discredit to himself, the ATT and the tax profession.
The Tribunal considered that, in ignoring the Tribunal set up by his own professional body, Mr Dann had shown a marked degree of discourtesy and contempt. The Tribunal ordered that Mr Dann be expelled from the ATT, and pay costs of £2,794.
