Forthcoming hearings

The following case is being heard by the Disciplinary Tribunal of the Taxation Disciplinary Board on 15 July 2026 at 10.00am by teleconference:

Case ref. TDB/2024/39 – Mr Michael Viney

Mr Michael Viney (ATT Membership Number 113607) faces the following charges:

Charge 1

It is alleged that Mr Viney, whilst employed as an Employee Tax Advisor at BCG, admitted on 26 May 2021 to involvement in fraudulent activity against TBIS amounting to approximately £23.5 million, including receiving misappropriated payments, making false representations, and creating false documents.

It is further alleged that on 14 April 2025 at the High Court of Justice (King’s Bench Division), Mr Viney was found to be in contempt of court on three occasions for breaching a Freezing and Proprietary Injunction dated 21 December 2020 by disposing of the proceeds of sale of a property in Barcelona, disposing of rental income from properties in the UK and the USA, and failing to disclose an investment held by Utmost Wealth Solutions valued at approximately £1.26 million.

It is further noted that, as a result of these findings, Mr Viney received a term of immediate committal to prison of 16 months on 16 May 2025.

Charge 2

It is alleged that, by reason of the matters set out in Charge 1, Mr Viney is in breach of Rules 2.2.1, 2.2.2 and 2.6.3 of the Professional Rules and Practice Guidelines, in that his conduct demonstrates a lack of honesty in professional work, involvement in illegal activity, and conduct which is unbefitting and/or unlawful and which may bring discredit upon himself, the ATT and/or the profession.

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 at 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 15 July 2026 at 2.00pm by teleconference:

Case ref. TDB/2025/66 – Mr Samuel Feibel

Mr Samuel Feibel (ATT Membership Number 213632) faces the following charges:

Charge 1

It is alleged that Mr Feibel failed to submit his 2024 ATT Annual Return by the required deadline of 14 March 2025.

It is further alleged that, having been imposed a financial penalty of £350 by the ATT on 29 April 2025 for failing to provide his 2024 Annual Return, Mr Feibel failed to pay the penalty by 13 May 2025 as required or at all.

It is also alleged that Mr Feibel failed to action or respond in a timely manner to correspondence from the ATT and/or the Taxation Disciplinary Board sent on 11 February 2025, 24 February 2025, 20 October 2025 and 17 December 2025.

Charge 2

It is alleged that, by reason of the matters set out in Charge 1, Mr Feibel breached Rules 2.6.3, 2.8.1, 2.12.1, 2.13.1 and/or 2.13.2 of the Professional Rules and Practice Guidelines.

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 at nbremner@tax-board.org.uk not less than 24 hours before the hearing to allow the necessary arrangements to be made.