Investigation Committee Consent Orders

CONSENT ORDER

On 28^th January 2025, with the agreement of Mr Rezahussain Hooda of Fareham United Kingdom, 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 Rezahussain Hooda be:

• Censured;
• fined the sum of £500 for the proven Charge; and
• required to pay a sum of £730 by way of costs

The Order was in respect of alleged breaches by Mr Rezahussain Hooda of the following Rules of the Professional Rule and Practice Guidelines 2018 (as amended 1 January 2021): 

1.7  A member owes a duty not to act in such a way as to bring CIOT/ATT into disrepute, or in any way which would harm the reputation or standing of CIOT/ATT. Further, a member may have duties and obligations to other regulators and professional bodies, for example, HMRC or the Financial Reporting Council, and should have regard to these as relevant.

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

On 6th January 2025, with the agreement of Mateen Imtiaz of Milton Keynes, a member of the Association of Taxation Technicians (ATT), 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 Mateen Imtiaz  be suspended from ATT for 3 months and ordered to pay costs of £730.

The Order was in respect of alleged breaches by Mateen Imtiaz of the following Rules of the Professional Rule and Practice Guidelines 2018 (as amended 1 January 2021):

2.8       Completion of Annual Return  

2.8.1     A member must complete and submit their Annual Return to the CIOT/ATT within the advised time limits.

2.10     Compliance with Anti Money Laundering legislation and registration

2.10.1 A member must comply with the UK’s AML legislation in force from time to time. A member 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 h ere for CIOT and here for ATT.

2.10.2 A member in practice must either be registered with the CIOT or 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. See the CIOT and ATT websites for further information including completion and submission of the registration form.

2.12     Provision of information to the CIOT and ATT

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

On 25th October 2024, with the agreement of Richard Braysher of Pinner, 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 Richard Braysher is suspended for 1 year and ordered to pay costs.

The Order was in respect of alleged breaches by Richard Braysher of the following Rules of the Professional Rule and Practice Guidelines 2011

Rule 2.6 Professional Behaviour
Rule 2.11 Obligation to comply with Anti-Money Laundering legislation

and the following Rules of the Professional Rule and Practice Guidelines 2018 (as amended 1 January 2021):

Rule 2.6 Professional behaviour
Rule 2.10 Compliance with Anti Money Laundering legislation and registration
Rule 2.12 Provision of information to the CIOT and ATT

And Rule 5.3 of the AML Regulations 2007 and 5.4 of the AML Regulations 2018

A link to the Order can be found here.

CONSENT ORDER

On 1st October 2024, with the agreement of Michael Feng of Willesden, London, a member of the Association of Taxation Technicians (ATT), 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 Michael Feng be censured and ordered to pay a fine of £5000 and costs of £1005.

The Order was in respect of alleged breaches by Michael Feng of the following Rules of the Professional Rule and Practice Guidelines 2018 (as amended 1 January 2021):

2.6 Professional behaviour

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.

2.6.4 A member should be courteous and considerate towards all with whom they come into contact in the course of their professional work.

A link to the Order can be found here.

CONSENT ORDER

On 18th September 2024, with the agreement of Helen Mills of Lechlade, Gloucester, 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 Helen Mills be subject to a censure and ordered to pay costs of £730.
The Order was in respect of alleged breaches by Helen Mills of the following Rules of the Professional Rule and Practice Guidelines 2011 and 2018

Rules 2.6.1 and 2.6.2 (relating to Professional Behaviour) and 2.11 (Obligation to comply with Anti-Money Laundering legislation) of the PRPG 2011.

Rules 2.6.2 and 2.6.3 (relating to Professional Behaviour), 2.10.1 and 2.10.2 (relating to Compliance with Anti-Money Laundering legislation and registration) and 2.12.1 (Provision of information to the CIOP) of the PRPG 2018

A link to the Order can be found here.

CONSENT ORDER

On 13th November 2024, with the agreement of Erik McCall of Glasgow, 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 Erik McCall be censured for 3 years and ordered to pay costs.
The Order was in respect of alleged breaches by Erik McCall of the following Rules of the Professional Rule and Practice Guidelines 2018 (as amended 1 January 2021):

Regulation 2.1 inadequate professional service.

A link to the Order can be found here.

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 :

1. be suspended from the Student Register for 2 years;
2. be prohibited from taking examinations for 2 years;
3. pay costs in the sum of £600

with respect to complaints that Ms Xiuzhen Li had breached the following regulations:

1. 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

2. 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 :

1. Subject to a censure;
2. 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);
3. 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 :

1. subject to a censure which should remain on the TDB’s record for the standard period of three years
2. required to pay a fine in the sum of £750.00
3. 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.