Disciplinary reports: June 2026

Mr David Quantrill

At a hearing on 18 March 2026, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr David Quantrill, a member of the Chartered Institute of Taxation (CIOT), had failed to respond to repeated correspondence from the CIOT.

The tribunal found that the member had breached the Professional Rules and Practice Guidelines 2018 by failing to respond to reasonable requests for information without unreasonable delay.

The tribunal ordered a censure and a fine of £3,000. The member was also ordered to pay costs of £3,690.

Ian Black

CONSENT ORDER

On 13 February 2026, with the agreement of Ian Black of Orpington, 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 Ian Black be:

• warned as to his future conduct; and
• required to pay a sum of £730 by way of costs.

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

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.

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.

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