Forthcoming hearings

The following case is being heard by the Disciplinary Tribunal of the Taxation Disciplinary Board on 22 January 2026 by teleconference:

Case ref. TDB/2023/72 – Mr Shiraz Alibhai Rahemtulla

Mr Rahemtulla faces the following charges:

Charge 1

1.1 The Defendant did not submit any CIOT Annual Return for the following years:

a. 2019 (due 31 January 2020);
b. 2020 (due 31 January 2021);
c. 2021 (due 31 January 2022);
d. 2022 (due 31 January 2023).

1.2 The Defendant did not submit his CIOT Annual Return by the required deadline of:

a. 31 January 2024 (for the 2023 year);
b. 31 January 2025 (for the 2024 year).

1.3 Having been imposed a financial penalty of £350 by the TDB on 1 November 2023 for failing to provide his 2022 Annual Return, the Defendant failed to pay the fine within 14 days as required or at all.

1.4 The Defendant did not action or respond in a timely manner to correspondence from the TDB as sent to him on:

a. 22 April 2022;
b. 21 July 2023;
c. 16 May 2024.

Charge 2

2.1 Consequent upon the facts and matters set out in Charges 1.1 to 1.6 above, the Defendant is in breach of:

a. Rule 2.8.1 in that the Defendant did not complete and submit their Annual Return to the CIOT/ATT within the advised time limit; and/or

b. Rule 2.12.1 in that the Defendant did not provide such information as was reasonably requested by the CIOT without unreasonable delay nor did the Defendant reply to correspondence from the CIOT which required a response without an unreasonable delay; and/or

c. Rule 2.13.1 in that the Defendant was subject to the disciplinary processes of the TDB and did not comply with an order from the TDB in respect of costs and fines.

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 23 January 2026 by teleconference:

Case ref. TDB/2025/19 – Mr Joseph Brown

Mr Brown faces the following charges:

Charge 1

1.1 Following requests from the Chartered Institute of Taxation on 12 March 2024, 30 May 2024 and 15 August 2024, the Defendant failed to provide the following in a timely manner or at all:

a. Additional client due diligence records;
b. Confirmation or evidence showing that each individual client had a written risk assessment on record including risk ratings;
c. An outline of plans for ongoing monitoring of client due diligence and risk and how this would be evidenced in client records;
d. Evidence of AML training and the Training Log;
e. An update on their client record keeping and document retention policy;

1.2 On 4 November 2024, the Defendant provided an AML Risk Assessment and AML Policies and Procedures documents that were not to the required standard;

1.3 The Defendant failed to respond in a timely manner or at all to the correspondence dated:

a. 15 August 2024;
b. 6 November 2024;
c. 7 February 2025.

Charge 2

2.1 Consequent upon the facts and matters set out in Charge above, the Defendant:

a. Did not uphold the professional standards of the CIOT and ATT as set out in the Laws of the CIOT and ATT and take due care in his professional conduct and professional dealings, contrary to rule 2.6.2 of the PRPG; and/or

b. Performed their professional work improperly, inefficiently or incompletely to such an extent or on such number of occasions as likely to bring discredit to themselves, to the CIOT or to the tax profession contrary to rule 2.6.3 of the PRPG; and/or

c. Failed to comply with the UK’s AML legislation in force and/or in accordance with the Consultive Committee of Accountancy Bodies (CCAB) anti money laundering guidance including the appendix for tax practitioners contrary to rule 2.10 of the PRPG; and/or

d. Failed to provide a response or such information as was reasonably requested by the CIOT without unreasonable delay contrary to rule 2.12.1 of the PRPG.

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.