Forthcoming hearings

The following case is being heard by the Disciplinary Tribunal of the Taxation Disciplinary Board on 2nd-3rd October 2025 by teleconference.

Case Ref. TDB/2025/09

Member:  MS PAIDAMWOYO GAMBE (ATT Student No. 287649)

Ms Paidamwoyo faces the following charges:

Charge 1

1.1. When sitting the ATT Paper 2 – Business Taxation Examination on 6 November 2024, the Defendant used a Generative Artificial Intelligence product (“GENAI”).]

1.2. The Defendant was dishonest, in that she knew at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

1.3. Alternatively, the Defendant ought to have known at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

1.4. If charges 1.1 and 1.2 and/or 1.3 are proved, the Defendant is in breach of:

(a) Rules 2.1 and 2.2.1 in that she acted in breach of the fundamental principle of integrity;

(b) Rules 2.1 and 2.6.2 and/or 2.6.3 in that she did an act which discredits the profession, in breach of the fundamental principle of professional behaviour in that she failed to:

(i) uphold the professional standards of the ATT as set out in the Laws of the CIOT and ATT; and /or
(ii) take due care in her professional conduct and professional dealings; and /or
(iii) performed her professional work improperly or negligently to such an extent as to be likely to bring discredit to herself, to the ATT or to the tax profession; and/or
(iv) conducted herself in an unbefitting or unlawful manner, which tends to bring discredit upon a member and/or may harm the standing of the profession and/or the ATT.

This hearing is open to members of the public. Any request to observe the hearing should be made by email to the Clerk to the Disciplinary Tribunal (nbremner@tax-board.org.uk) not less than 24 hours before the hearing to allow the necessary arrangements to be made.

The following case is being heard by the Disciplinary Tribunal of the Taxation Disciplinary Board on 1st September 2025 by teleconference.

Case Ref. TDB/2025/18

Member:  Mr Naveen Velmurugan (ATT Student No. 285627)

Mr Naveen faces the following charges:

Charge 1

1.1. When sitting the ATT Paper 2 – Business Taxation Examination on 6 November 2024, the Defendant used a Generative Artificial Intelligence product (“GENAI”).]

1.2. The Defendant was dishonest, in that he knew at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

1.3. Alternatively, the Defendant ought to have known at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

1.4. If charges 1.1 and 1.2 and/or 1.3 are proved, the Defendant is in breach of:

(a) Rules 2.1 and 2.2.1 in that he acted in breach of the fundamental principle of integrity;

(b) Rules 2.1 and 2.6.2 and/or 2.6.3 in that he did an act which discredits the profession, in breach of the fundamental principle of professional behaviour in that he failed to:

(i) uphold the professional standards of the ATT as set out in the Laws of the CIOT and ATT; and /or
(ii) take due care in his professional conduct and professional dealings; and /or
(iii) performed her professional work improperly or negligently to such an extent as to be likely to bring discredit to himself, to the ATT or to the tax profession; and/or
(iv) conducted himself in an unbefitting or unlawful manner, which tends to bring discredit upon a member and/or may harm the standing of the profession and/or the ATT.

Charge 2

2.1 When sitting the ATT Paper 4 – Corporate Taxation on 5 November 2024, the Defendant used a GENAI product.

2.2 The Defendant was dishonest, in that she knew at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

2.3 Alternatively, the Defendant ought to have known at the time of the examination that such conduct was in breach of ATT’s Code of Conduct for examinations.

2.4 If charges 2.1 and 2.2 and/or 2.3 are proved, the Defendant is in breach of:

(c) Rules 2.1 and 2.2.1 in that she acted in breach of the fundamental principle of integrity;

(d) Rules 2.1 and 2.6.2 and/or 2.6.3 in that she did an act which discredits the profession, in breach of the fundamental principle of professional behaviour in that she failed to:

(i) uphold the professional standards of the ATT as set out in the Laws of the CIOT and ATT; and /or
(ii) take due care in her professional conduct and professional dealings; and /or
(iii) performed her professional work improperly or negligently to such an extent as to be likely to bring discredit to herself, to the ATT or to the tax profession; and/or
(iv) conducted herself in an unbefitting or unlawful manner, which tends to bring discredit upon a member and/or may harm the standing of the profession and/or the ATT.

This hearing is open to members of the public. Any request to observe the hearing should be made by email to the Clerk to the Disciplinary Tribunal (nbremner@tax-board.org.uk) not less than 24 hours before the hearing to allow the necessary arrangements to be made.