Forthcoming hearings

The articles in this section outline forthcoming hearings

Disciplinary Hearings

The articles in this section outline the findings of disciplinary hearings

At its hearings on 12 December 2019 and 28 February 2020, the Disciplinary Tribunal of the Taxation Disciplinary Board considered complaints raised by HMRC in relation to Mr Ray Davis of Lyndhurst, a member of The Chartered Institute of Taxation.

Mr Davis admitted  (inter alia) charges that he had:

  1. failed to be either straightforward or honest and to act honestly and in good faith in his dealings with HMRC in that he had:
    a.   Prepared and submitted self-assessment tax returns on behalf of clients that included claims for EIS and SEIS relief when he knew that those reliefs were not available to be claimed by those clients
    b.   Acted dishonestly when preparing and submitting a VAT return that deliberately understated the VAT liability for his client
    c.   Acted dishonestly when preparing and submitting a VAT return that included a claim for input tax on services provided over a period during which he knew that the client was not registered for VAT
    d.   Failed to cooperate fully with HMRC’s investigation
  2. failed to be straightforward and honest in his professional and business relationships
  3. failed to uphold the standards of CIOT and ATT
  4. brought himself and his professional body into disrepute.

The Tribunal determined that Mr Davis be expelled from membership of The Chartered Institute of Taxation, pay a fine of £20,000, and pay costs in the sum of £12,836.95.

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

At its hearing on 19 December 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board considered complaints raised against Mr Spencer Hicks of Truro, a member of The Chartered Institute of Taxation.

The Tribunal determined that Mr Hicks was guilty of the following Charges:

Charge 1 (The “Provision of Information Charge”)

In breach of Rules 2.8, 2.9 and/or 2.11 of the PRPG 2011, Mr Hicks:

(a) Failed to provide such information as was reasonably requested by the CIOT and ATT as a member without unreasonable delay, and failed to reply to correspondence from the CIOT and ATT which required a response without an unreasonable delay

(b) Having been subject to the disciplinary processes of the TDB, Mr Hicks

(i) failed to comply with an order from the TDB, including orders in respect of costs and fines, and/or

(ii) failed to respond to correspondence from the TDB without delay and/or

(iii) failed to respond to correspondence or to comply with an order from the TDB;

(c) Failed to comply with Anti Money Laundering legislation.

Charge 2 (The “Failure to Comply or Respond Charge”)

In breach of Rule 2.13 of the PRPG 2018, Mr Hicks:

(a) Failed to comply with an order from the TDB, including orders in respect of costs and fines;

(b) Failed to respond to correspondence from the TDB without unreasonable delay.

The Tribunal determined that Mr Hicks should be suspended from membership of CIOT for a period of 12 months with effect from 19 December 2019 and pay a fine of £200. It also ordered that he pay costs in the sum of £1,995.35. 

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

At its hearing on 19 December 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board considered complaints raised against Mr Gurgyan Kaley of Gerrards Cross, a student member of The Chartered Institute of Taxation.

 

The Tribunal determined that Mr Kaley was guilty of the following Charges:

 

Charge 1 (The “PRPG Integrity and Professional Behaviour Charge”)

In breach of Rules 2.1, 2.2.2, and/or 2.6.2 of the PRPG 2011, Mr Kaley:

  • Failed to be straightforward and honest in all professional and business relationships;
  • Engaged in or was party to illegal activity;
  • (i) Performed his professional work, or conducted his practice or business relationships, or performed the duties of his employment improperly, inefficiently, negligently or incompletely to such an extent or on such number of occasions as to be likely to bring discredit to himself, to the CIOT or to the tax profession; and/or (ii) breached the Laws of the CIOT or ATT.

In that:

  • Mr Kaley is a CIOT student member. He is an employee of Deloitte and a qualified ICAEW accountant.
  • On a number of occasions over a considerable period of time, and in respect of substantial sums of money, Mr Kaley falsified claims against his employer for reimbursement of costs which he had not in fact incurred.
  • Following discovery of those actions by his employer, a trial took place at which Mr Kaley pleaded guilty to, and was convicted of, two counts of fraud by abuse of position.
  • On 13 May 2019, before Inner London Crown Court, Mr Kaley was convicted of two offences of fraud by abuse of position.
  • He was sentenced to 4 months and 24 months imprisonment (suspended for 24 months), a £75,000 compensation order, 300 days’ unpaid work, electronic monitoring and 10 days’ Rehabilitation Activity Requirement.
  • The conviction was covered by the press.

 

            Charge 2 (The “Professional Behaviour Charge”)

In breach of Rule 2.14.1 of the PRPG 2018, Mr Kaley failed to notify the CIOT in writing within two months if charged with or convicted of a criminal offence.

 

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

At its hearing on 6 December 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board considered complaints raised against Mr Raja Bains of West Bromwich, a member of The Chartered Institute of Taxation.
The Tribunal determined that Mr Bains was guilty of breaches of Rules 2.1, 2.2.1, 2.5.1 to 2.5.3, 2.6.1, 2.6.2, and 13.7.1 of the PRPG 2011 and of Rules 2.1, 2.2.1, 2.5.1 to 2.5.3, 2.6.2, 2.6.3, and 11.5.1 of the PRPG 2018 in that:

1.1. On one or more occasions between 28 October 2018 and 3 February 2019 he sent emails (“the emails”) from his work email address to his personal email address containing information that was:
(a) acquired in the course of his employment;
(b) confidential to his employer; and/or
(c) confidential to his employer’s clients.

1.2. He sent the emails without the consent of his employer and where relevant their client.

1.3. He breached paragraph 26.1 of his contract of employment by sending the emails.

1.4. He used the resources of his employer in sending the emails in that the information was sent from an email address belonging to his employer.

1.5. At the time of sending the emails, he:
(a) knew that he was sending the emails and of their contents;
(b) knew that he did not have the consent of his employer and where relevant their client to send the emails;
(c) knew or suspected that his employer would not, if asked, consent to his sending the emails;
(d) knew or suspected that sending the emails was in breach of his contract of employment;
(e) knew that he was using the resources of his employer for his own advantage; and/or
(f) was intending by sending the emails to be in a position to use the information within them if the opportunity arose to do so, thereby obtaining an advantage for himself.

1.6. As a result of your actions at 1.1 to 1.5 he:
(a) Acted dishonestly, contrary to rule 2.2.1 [PRPG 2011 and 2018];
(b) Acted without integrity, contrary to rule 2.1 [PRPG 2011 and 2018];
(c) Breached rules 2.5.1 to 2.5.3 [PRPG 2011] and rules 2.5.1 to 2.5.2 [PRG 2018];
(d) Breached rule 2.6.2 [PRPG 2011] and rule 2.6.3 [PRPG 2018].

2.1 By sending the emails he did not comply with Article 5(1)(a) of the General Data Protection Regulation 2016 in that:
(a) The emails contained personal data (defined in article 4);
(b) The personal data was ‘processed’ (defined in article 4)
(c) The personal data was not processed lawfully (as required by article 5) in that none of the bases for lawful processing (as defined in article 6) applied.

2.2 As a result of paragraph 2.1, he breached rule 13.7.1 [PRPG 2011] and rules 2.5.3 and 11.6 [PRPG 2018].

The Tribunal determined that Mr Bains be expelled from membership of The Chartered Institute of Taxation and pay costs in the sum of £4,924.12.

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

At its hearing on 25 October 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mrs Emma Cole of Anglesey, a member of the Association of Taxation Technicians, was guilty of breaches of the Professional Rules and Practice Guidelines 2011 and 2018 (PRPG) in that:

  1. She failed to inform the ATT promptly of the fact that on 9 November 2017 an order by consent was made between her and the AAT, in breach of Rule 2.10.1 of the PRPG 2011.
  2. She failed to inform the ATT promptly of the matter specified at 1 in breach of Rule 2.1 (professional behaviour) of the PRPG 2011 in that it was an action which brings discredit on the profession.
  3. She failed to respond within 30 days or at all to correspondence from the TDB dated 19 February 2019, in breach of Rules 2.13.2 of the PRPG 2018.

The Tribunal determined that Mrs Cole be issued with a warning as to her future conduct and pay costs in the sum of £2,383.42.

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

At its hearing on 25 September 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board considered complaints raised by four separate clients of Mr Philip Atherton of Littlehampton, a member of The Chartered Institute of Taxation.

The Tribunal determined that Mr Atherton was guilty of breaches of Rules 1.6, 1.7, 2.4.1, 2.6.1 and/or 2.6.2 of the PRPG 2011 and/or Rules 1.6, 1.7, 2.4.1, 2.6.2 and/or 2.6.3 of the PRPG 2018, in that he:

(a)        Failed to act with reasonable care and skill, honesty, integrity, impartiality and professionalism;

(b)       Acted act in such a way as to bring the CIOT into disrepute, or in a way which would harm the reputation or standing of CIOT;

(c)        Failed to carry out his professional work with proper regard for the technical and professional standards expected;

(d)       Failed:
(i) to uphold the professional standards of the CIOT and ATT as set out in the Laws of the CIOT and ATT; and/or
(ii) to take due care in his professional conduct; and/or (iii) to take due care in his professional dealing;

(e)        (i) Performed his professional work, or conducted his practice or business relationships, or performed the duties of his employment improperly, inefficiently, negligently or incompletely to such an extent or on such number of occasions as to be likely to bring discredit to himself, to the CIOT or to the tax profession; and/or
(ii) breached the Laws of the CIOT or ATT; and/or
(iii) conduct himself in an unbefitting, unlawful or illegal manner, including in a personal, private capacity, which tends to bring discredit upon him and/or may harm the standing of the profession and/or the CIOT.

The Tribunal determined that Mr Atherton be expelled from membership of The Chartered Institute of Taxation and pay costs in the sum of £14,894.58.

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

At its hearing on 25 June 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Andrew Passer of Stanmore, a member of The Association of Taxation Technicians, was guilty of a number of charges including failing to notify The Association of Taxation Technicians when notified of disciplinary action and/or regulatory action begun against him by another professional body or regulator on three separate occasions.

The Tribunal determined that Mr Passer be expelled from membership of The Association of Taxation Technicians and pay costs in the sum of £10,000.

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

At its hearing on 9 January 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Phillip Levi, a fellow of the Chartered Institute of Taxation, was guilty of (1) engaging in illegal activity, (2) acting in a way that brought him and his professional body into disrepute, and (3) engaging in conduct that tended to bring discredit upon him and/or tended to harm the standing of the taxation profession and/or the CIOT, following convictions on 30 June 2015 and on 20 July 2018. For the latter conviction Mr Levi had been sentenced to a term of 11 years 3 months imprisonment.

The Tribunal determined that Mr Levi be expelled from membership of the The Chartered Institute of Taxation and pay costs in the sum of £7,693.13.

An appeal against the findings of the Disciplinary Tribunal was rejected by the Disciplinary Assessor.

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

At its hearing on 29 January 2019, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Michael Rowlands of Bristol, a student member of the Association of Taxation Technicians, was guilty of breaches of Rules 2.2.1 and 2.6.1 of the Professional Rules and Practice Guidelines 2011 (PRPG) in;

  1. Having acted dishonestly in stating to his employer that he had passed an ATT Personal Taxation exam sat in May 2017 when he knew he had not.
  2. Making false representations to his employer that he had passed an ATT VAT exam sat in November 2017 in that he represented that an email recording his having passed the exam existed
  3. Providing to his employer a forged document purporting to be a copy of an email from the ATT to him confirming that he had passed the exam.

The Tribunal determined that Mr Rowlands be excluded from membership of ATT and pay costs in the sum of £3,472.49.

A link to the full decision of the Tribunal can be found here:

At its hearing on 16 November 2018, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Jonathan Vowles of Cranfield, a member of The Chartered Institute of Taxation, was guilty of (1) breaches of Rule 2.4.1 in that he failed to carry out his professional work with proper regard to the technical and professional standards expected, and undertook professional work he was not competent to perform without having obtained appropriate advice or assistance to ensure the work was properly completed; (2) in breach of Rule 5.1.1 in that he failed to exercise due skill and care when acting for his client; (3) in breach of Rule 5.2.2 in that he failed to advise only within the scope of his professional competence and within the scope of the terms of his engagement; and (4) in breach of Rule 2.9.2 in that he failed to respond to correspondence from the TDB without delay. The Tribunal determined that Mr Vowles be censured and ordered him to pay compensation of £5,000 to the complainants. It also ordered that he pay costs in the sum of £8,982.42.

The full decision can be found here.

At its hearing on 15 October 2018, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Ms Tripti Gurung of Welling, a student member of the Association of Taxation Technicians, was guilty of  breaches of Rules 2.1 and 2.6.1 of the Professional Rules and Practice Guidelines 2011 (PRPG)  in having in her possession, and using, during an examination a book that was not permitted to be in the examination room.

The Tribunal determined that Ms Guring be censured and pay costs in the sum of £2,100.

A link to the full decision can be found here

At its hearings on 18 May and 10 July 2018, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr David Conlan of Daventry, a member of The Chartered Institute of Taxation, was guilty of  (1) breaches of Rules 2.1, 2.2.4, 7.7.3, 7.7.4, 7.7.5 and/or 7.7.7 of the Professional Rules and Practice Guidelines 2011 (PRPG)  in relation to the handling of client money;  (2) breaches of Rules 2.1, 2.6.1, 2.6.2, of the PRPG in respect of his professional behaviour; and (3) of breaches of Rules 2.1 and/or 2.9.2 of the PRPG, in that he failed to respond to correspondence from the TDB without delay.

The Tribunal determined that Mr Conlan be expelled from membership of The Chartered Institute of Taxation and pay costs in the sum of £10,970.45.

The full decision can be found here

At a meeting on 21 October 2017, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Adam Rose of Hertford, a member of The Chartered Institute of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that he: (i) solicited clients from his employer (ii) used the resources of his employer for personal gain; (iii) failed to hold professional indemnity insurance; (iv) failed to obtain professional clearance; and (v) failed to inform CIOT of his dismissal by his employer for gross misconduct.

The Tribunal ordered that Mr Rose be censured and pay costs in the sum of £4,904.29

The full decision can be found here

At a hearing on 23 June 2017, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mrs Joanna Webb of Droitwich, a member of The Chartered Institute of Taxation, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she: (i) failed to respond to correspondence from the TDB (ii) failed to notify the CIOT and the TDB of regulatory action taken against her by The Institute of Financial Accountants, and (iii) was guilty of discreditable and disreputable conduct having been found guilty of professional misconduct by The Institute of Financial Accountants and having been expelled from that body.

The Tribunal ordered that Mrs Webb be expelled from membership of the CIOT, and pay costs in the sum of £6,080.24.

The full decision can be found here

At a meeting on 21 October 2018, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr John Anthony Mehigan, a member of the Chartered Institute of Taxation, was guilty on his admission of breaches of the following Rules of the Professional Rules and Practice Guidelines 2011 (PRPG) namely:

1. Rule 2.7.1, in that he had failed to protect his clients and/or his practice and/or himself in that between 2005 and 2013 he did not have adequate PII cover when carrying out his professional work. For this breach, The Tribunal ordered that Mr Mehigan be expelled from membership of CIOT.

2. Rule 2.10.1 in that he failed to notify the CIOT that he had been notified of disciplinary and/or regulatory action begun against him by the ICAEW. For this breach, the Tribunal ordered that Mr Mehigan be censured.

3. Rule 1.7 (acting in such a way as to bring the CIOT into disrepute and/or in a way which would harm the reputation of the CIOT); Rule 2.6.1 (failing to take due care in his conduct, to take due care in all his professional dealings and/or to uphold the professional standards of the CIOT; Rule 2.6.2 (having been sanctioned by the FRC, conducting his business relationships improperly, inefficiently, or incompletely to such an extent or on such number of occasions as to be likely to bring discredit to himself, to the CIOT or to members or any part of the membership or to the tax profession; and Rule 2.6.2 in that he breached the laws of the CIOT.

For this breach the Tribunal ordered that Mr Mehigan pay a fine of £5,000. The Tribunal also ordered that Mr Mehigan pay costs in the sum of £6,044.06. A link to the full decision of the Tribunal can be found here: here

At its hearing on 2 November 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Stephen Coleclough, a member of the Association of Taxation Technicians and the Chartered Institute of Taxation, was guilty of illegal and unbefitting conduct in that he had been convicted on indictment on 25 February 2016 for 8 offences for which he had been sentenced on 27 April 2016 to 14 months imprisonment suspended for 2 years.

The Tribunal determined that Mr Coleclough be expelled from membership of the Association of Taxation Technicians and the Chartered Institute of Taxation and pay costs in the sum of £4,304.33.

The full decision can be found here

At its hearing on 2 November 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Andrew Callowhill of Westcliffe-on-Sea, a member of The Association of Taxation Technicians, was guilty of (i) failing to comply with Money Laundering legislation, regulations and guidance (ii) failing to respond to correspondence from The Association of Taxation Technicians, The Chartered Institute of Taxation, and the TDB, and (ii) holding himself out as a member of The Chartered Institute of Taxation when no longer a member.

The Tribunal determined that Mr Callowhill be expelled from membership of The Association of Taxation Technicians and pay costs in the sum of £5,410.13.

The full decision can be found here

At its hearing on 28 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Ms Isabela Kopalska of Cardiff, a student member of The Association of Taxation Technicians, was in breach of provisions of the Professional Rules and Practice Guidelines (PRPG) in that she: (i) carried out work for clients contrary to the instructions of her employer

(ii) carried out work for third parties contrary to the instructions of her employer and obtained such work in an unprofessional manner

(iii) carried out work without having professional indemnity insurance

(iv) used her employer’s facilities when carrying out unauthorized work

The Tribunal ordered that Ms Kopalska be expelled from membership of the ATT, pay compensation of £5,000 to her former employer, and pay costs in the sum of £10,000.

The full decision can be found here

At its hearing on 17 June 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Terence Potter of Monaco, a member of the Chartered Institute of Taxation, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he engaged in illegal activity, having been convicted on 17 September 2015 on indictment of four counts of conspiracy to cheat the public revenue. Mr Potter received a sentence of imprisonment for 8 years.

Mr Potter was also found to be in breach of the PRPG in that he failed to inform the CIOT of his conviction.

The Tribunal ordered that Mr Potter be expelled from membership of the CIOT and pay costs in the sum of £2,417.93.

The full decision can be found here

At its hearing on 1 April 2016, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Darren Moysey of Paignton, Devon, a member of the Association of Taxation Technicians, was in breach of a provision of the Professional Rules and Practice Guidelines (PRPG) in that he was engaged in and/or was party to illegal activity, having been convicted on 13 March 2015 on indictment of fraud by abuse of position. Mr Moysey received a sentence of imprisonment for 8 months, suspended for 18 months.

Mr Moysey was also found to be in breach of the PRPG in that he failed to inform the ATT promptly of his conviction.

The Tribunal ordered that Mr Moysey be expelled from membership of the ATT and pay costs in the sum of £2,862.83.

The full decision can be found here

At its hearing on20th January 2015, the Disciplinary Tribunal determined that Mr Kevin Blyth of Great Glen, Leics, a member of the Association of Taxation Technicians, was in breach of one provision of ATT Regulations and five provisions of the Professional Rules and Practice Guidelines (PRPG).

The Tribunal found that he had failed to complete and return his ATT Annual Return Form for 2013 and had failed to respond to letters and emails from ATT. He had also failed to respond to various letters and telephone calls from the Taxation Disciplinary Board (TDB). The Tribunal found that his failures to complete his Annual Return Form and respond to communications from the ATT and TDB constituted a lack of courtesy and consideration towards his professional body.

The Tribunal noted that Mr Blyth had been the subject of previous disciplinary action in that in 2010 he had been found to be in breach of the PRPG for failure to reply to ATT and TDB communications. The Tribunal ordered that Mr Blyth be expelled from membership of the ATT and he was also ordered to pay costs in the sum of £3,290.

At its hearing on 13 October 2014, the Disciplinary Tribunal determined that Mr Akeel Mirza of Coventry, a student member of the CIOT, was in breach of four provisions of the Professional Rules and Practice Guidelines of the CIOT (PRPG). He was found to have breached the fundamental principle of integrity by committing offences involving dishonesty, for which he had been convicted in September 2013. He had also failed to inform the CIOT of his being charged with financial crimes and his subsequent conviction, and had failed to inform the CIOT that the Institute of Chartered Accountants of England and Wales, of which he was also a member, had begun disciplinary action against him. Mr Mirza had pleaded guilty to five offences of dishonestly making false representations for gain and one count of conspiracy to cheat the public revenue at Warwick Crown Court in September 2013, for which he was sentenced to two years imprisonment. The offences involved submitting falsified company tax returns and self-assessment returns so as to generate tax refunds, which he retained for himself. The Tribunal determined that the only appropriate sanction was expulsion from student membership of the CIOT. Mr Mirza was also ordered to pay costs of £2,542.

At its hearing on 19 March 2014, the Disciplinary Tribunal found that Mrs Alison Stevens of Penzance, Cornwall, a member of the Chartered Institute of Taxation, was in breach of three provisions of the Professional Rules and Practice Guidelines 2011 (PRPG) and had provided inadequate professional service. The Tribunal found that Mrs Stevens had breached the duty of care and had acted negligently in failing to carry out work for the complainant properly or at all; had provided the complainant with inadequate professional service; had failed to be courteous and considerate towards the complainant; and had failed to respond to correspondence from the TDB without delay.

Mrs Stevens had been engaged to prepare the complainant’s tax returns for 2010/11 and 2011/12, but failed to file them, thereby resulting in penalties which he had to pay. She then failed to respond to correspondence from the complainant or to return papers relating to his tax affairs. Once the complaint was made, Mrs Stevens failed to respond to any correspondence from the TDB.

The Tribunal considered that Mrs Stevens’ conduct and the continuing risk to the public were sufficiently serious as to require expulsion from membership of the CIOT. The Tribunal ordered Mrs Stevens to pay the complainant £1,400 by way of compensation for the penalties he had incurred through her failure to file his tax returns. The Tribunal also ordered her to pay costs in the sum of £2,688.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Top

Any questions?

Contact us