In the first of this series, Heather Brehcist, Head of Professional Standards at CIOT, sets out some of the triggers for a referral to the Taxation Disciplinary Board
The Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students. For the remainder of this article, ‘member’ can be read as including student. The Investigation Committee and Disciplinary Committees of the TDB comprise tax professionals and lay members.
Happily, most members never have to engage with the TDB but it is useful to understand what might trigger a referral so that they can take steps to avoid that happening.