Investigation Committee Consent Orders
The articles in this section outline the results of consent orders
CONSENT ORDER
On 12 July 2024, with the agreement of Mr Philip Donegan of Edinburgh, a member of the Chartered Institute of Taxation (CIOT), the Investigation Committee of the Taxation Disciplinary Board made an Order pursuant to Regulation 8.2 of The Taxation Disciplinary Scheme Regulations 2014 (as amended 2016 and 2024) that Mr Donegan be expelled from membership of the CIOT with a recommendation for removal from the Members’ Register maintained by the CIOT.
The Order was in respect of alleged breaches by Mr Donegan of the following Rules of the Professional Rule and Practice Guidelines 2018:
2.2 Integrity
Rule 2.2.2 A member must not engage in or be party (directly or indirectly) to any illegal activity.
2.6 Professional behaviour
Rule 2.6.2 A member must:
- Uphold the professional standards of the CIOT and ATT as set out in the Laws of the -CIOT and ATT.
- Take due care in their professional conduct and professional dealings.
Rule 2.6.3 A member must not:
- Perform their professional work, or conduct their practice or business relationships, or perform the duties of their employment improperly, inefficiently, negligently, or incompletely to such an extent or on such number of occasions as to be likely to bring discredit to themselves, to the CIOT or ATT or to the tax profession.
- Breach the Laws of the CIOT or ATT.
- Conduct themselves in an unbefitting, unlawful, or illegal manner, including in a personal, private capacity, which tends to bring discredit upon a member and/or may harm the standing of the profession and/or the CIOT or ATT (as the case may be). For the avoidance of doubt, conduct in this context includes (but is not limited to) conduct as part of a member’s personal or private life.
2.14 Obligation to notify the CIOT and ATT – Including new requirements 1 January 2021
2.14.1 A member must inform the CIOT or ATT in writing addressed to the Head of Professional Standards CIOT or ATT as appropriate, within 2 months if they are:
- Arrested on suspicion of; or
- Charged with; or
- Convicted of a criminal offence. A criminal offence includes an offence committed in the United Kingdom or abroad.
- On or after 1 January 2021 – convicted of Summary only road traffic offences.
- On or after 1 January 2021 – (have) accepted a caution for a criminal offence.
A member must supply details of the nature of the allegation, conviction or caution and provide such relevant information in relation to it as is reasonably requested.
CONSENT ORDER
With the agreement of Ms Xiuzhen Li of London, UK, a student member of the Association of Taxation Technicians, the Investigation Committee of the Taxation Disciplinary Board made an order on 8th May 2024 that Ms Xiuzhen Li :
- be suspended from the Student Register for 2 years;
- be prohibited from taking examinations for 2 years;
- pay costs in the sum of £600
with respect to complaints that Ms Xiuzhen Li had breached the following regulations:
- ATT Online Exam Regulation 1
“You are not permitted to communicate with, receive assistance from, or copy from the answers of any other exam candidate, nor any other individual. The answers you submit must be entirely your own work and you must sit alone throughout the duration of your exam”.
and
- Professional Rules and Practice Guidelines 2018 (as amended in 2021) (PRPG)Rule 2.2.1. A member must always be honest in all their professional work. In particular, a member must not knowingly or recklessly supply information or make any statement which is false or misleading, nor knowingly fail to provide relevant information.
Rule 2.6.2 A member must:
-Uphold the professional standards of the CIOT and ATT as set out in the Laws of the -CIOT and ATT;
-Take due care in their professional conduct and professional dealings.
Rule 2.6.3 A member must not:
-Perform their professional work, or conduct their practice or business relationships, or perform the duties of their employment improperly, inefficiently, negligently or incompletely to such an extent or on such number of occasions as to be likely to bring discredit to themselves, to the CIOT or ATT or to the tax profession;
– Breach the Laws of the CIOT or ATT;
– Conduct themselves in an unbefitting, unlawful or illegal manner, including in a personal, private capacity, which tends to bring discredit upon a member and/or may harm the standing of the profession and/or the CIOT or ATT (as the case may be). For the avoidance of doubt, conduct in this context includes (but is not limited to) conduct as part of a member’s personal or private life.”
A link to the Order can be found here.
CONSENT ORDER
With the agreement of Mr Noel Tyler of Market Harborough, UK, a member of the Chartered Institute of Taxation, the Investigation Committee of the Taxation Disciplinary Board made an order on 9th May 2024 that Mr Noel Tyler be :
- Subject to a censure;
- Pay a fine of £1,200 (consisting of £500 relating to the DBS checks and £350 for each of the two complaints relating to AML forms);
- Pay costs of £1,050
with respect to complaints that Mr Noel Tyler had breached the following regulations:
Professional Rules and Practice Guidelines 2018 (as amended in 2021) (PRPG)
Rule 2.10.1 A member must comply with the UK’s AML legislation in force from time to time. A members must act in accordance with the Consultative Committee of Accountancy Bodies (‘CCAB’) anti money laundering guidance including the appendix for tax practitioners which can be found here for CIOT and here for ATT.
and
Rule 2.10.2 A member in practice must either be registered with the CIOT of ATT for AML supervision, or, if requested, advise the CIOT and ATT of their Supervisory Authority under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.
And
Rule 2.12.1 A member must provide such information as is reasonably requested by the CIOT and ATT without unreasonable delay. A member must reply to correspondence from the CIOT and ATT which requires a response and again must do so without an unreasonable delay.
A link to the Order can be found here.
CONSENT ORDER
With the agreement of Ms Stephanie Dodds of Edinburgh, UK, a member of the Association of Taxation Technicians, the Investigation Committee of the Taxation Disciplinary Board made an order on 9th May 2024 that Ms Stephanie Dodds be :
- subject to a censure which should remain on the TDB’s record for the standard period of three years
- required to pay a fine in the sum of £750.00
- required to pay a sum of £600.00 by way of costs
with respect to complaints that Ms Stephanie Dodds had breached the following regulations:
Professional Rules and Practice Guidelines 2018 (as amended in 2021) (PRPG)
Rule 2.10.1 A member must comply with the UK’s AML legislation in force from time to time. A members must act in accordance with the Consultative Committee of Accountancy Bodies (‘CCAB’) anti money laundering guidance including the appendix for tax practitioners which can be found here for CIOT and here for ATT.
and
Rule 2.10.2 A member in practice must either be registered with the CIOT of ATT for AML supervision, or, if requested, advise the CIOT and ATT of their Supervisory Authority under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.
A link to the Order can be found here.