Appeals

The articles in this section outline the findings of appeal hearings

2026

Ms Michaela Rees

At hearings on 13 February and 19 March 2026, the Appeal Tribunal of the Taxation Disciplinary Board considered an appeal by Ms Michaela Rees, a member of the Association of Taxation Technicians (ATT), following a decision of the TDB’s Disciplinary Tribunal on 28 August 2025.

The Appeal Tribunal rejected an appeal by Ms Rees against a finding by the Disciplinary Tribunal that she had, from 4 August 2023 to 1 March 2025, failed to provide documents reasonably requested by the Complainant and/or his agent accountants, contrary to Paragraphs 2.6.2 and/or 2.6.3 and/or 10.1.5 of the PRPG.

The Appeal Tribunal imposed a sanction of censure and a fine of £3,000.

The Appeal Tribunal also ordered that Ms Rees pay costs of the appeal in the sum of £4,985.

A link to the decision of the Tribunal can be found here.

Mr Liam Jackson

At its hearing on 11 March 2026, the Appeal Tribunal of the Taxation Disciplinary Board considered an appeal by Mr Liam Jackson following a decision of the TDB’s Disciplinary Tribunal on 12 June 2025 (with written reasons issued on 10 October 2025).

The Appeal Tribunal determined that Mr Liam Jackson, a student member of the Association of Taxation Technicians (ATT), had used a Generative Artificial Intelligence product during an ATT examination on 6 November 2024. Consequently, Mr Jackson was in breach of:

a) Rules 2.1 and 2.2.1 of the Professional Rules and Practice Guidelines 2018 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.

The Appeal Tribunal dismissed the appeal in its entirety and upheld the Disciplinary Tribunal’s findings and sanction of a censure for two years.

The Appeal Tribunal also ordered that Mr Jackson pay costs of the appeal in the sum of £5,386.

A link to the decision of the Tribunal can be found here.

2022

Mr Imran Ashraf

At its hearing on 20 January 2022, the Appeal Tribunal of the Taxation Disciplinary Board considered an appeal by the TDB following a decision of the TDB’s Disciplinary Tribunal on 14 September 2021.

The Appeal Tribunal determined that Mr Imran Ashraf of London SW18, a student member of the Chartered Institute of Taxation (CIOT), had colluded with another student in a CIOT examination on 12 November 2020. Consequently Mr Ashraf was in breach of:

a) Rules 2.1 and 2.2.1 of the Professional Rules and Practice Guidelines 2018 in that he had acted dishonestly and 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.

The Appeal Tribunal recommended that Mr Ashraf be removed from the student register of CIOT and pay costs in the sum of £2,000.

A link to the decision of the Tribunal can be found here.

Mr Hafiz Tayyab

The Appeal Tribunal determined that Mr Hafiz Tayyab of London E12, a student member of the Chartered Institute of Taxation (CIOT), had colluded with another student in a CIOT examination on 12 November 2020. Consequently Mr Tayyab was in breach of:

a) Rules 2.1 and 2.2.1 of the Professional Rules and Practice Guidelines 2018 in that he had acted dishonestly and 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.

The Appeal Tribunal recommended that Mr Tayyab be removed from the student register of CIOT and pay costs in the sum of £2,000.

A link to the decision of the Tribunal can be found here.