Disciplinary reports: September 2023

At a hearing on 16 May 2023, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Martin Scullion of London, a member of the Association of Taxation Technicians, was guilty on his own admission of the following charges, namely:

a) having engaged in or been party to illegal behaviour, contrary to rule 2.2.2 of the PRPG;

b) having conducted himself in an unbefitting, unlawful or illegal manner, which tends to bring discredit upon himself, contrary to rule 2.6.3 of the PRPG; and

c) having failed to inform the Head of Professional Standards at the ATT in writing of his accepting a police caution within two months of 14 October 2021 in breach of rule 2.14.1 of the PRPG.

The tribunal made an Order that the complaint lie on file for a period of 12 months from the date of its decision. It ordered that Mr Scullion pay costs of £2,568.

A copy of the tribunal’s decision can be found on the TDB’s website: www.tax-board.org.uk.