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Taxation Disciplinary Board consults on sanctions policy

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The Taxation Disciplinary Board (TDB), the independent body that runs the complaints and disciplinary scheme for the CIOT and ATT, is consulting until 31 March 2020 on the general operation of the scheme and its sanctions policy in particular.

The TDB is carrying out a review of its policy on sanctions and invites comments on any aspect of the operation of the scheme, although the TDB is particularly interested to hear views on the sanctions policy.

Director of the TDB, John Whiting, explained: ‘We are setting in motion this review to ensure we are operating fairly for all parties, being particularly mindful of the increased workload we are seeing through anti-money laundering regulations’.

The taxation disciplinary scheme follows the general principle that any disciplinary finding made against a member will be published and the member named in the publication of the finding. However, the names of members whose cases are settled through the fixed penalty process for administrative breaches are not currently publicised. The TDB intends to review this aspect of the policy in light of responses to the consultation.

The closing date for comments is 31 March. The TDB will take account of comments received on the general operation of the scheme when revising its practices during 2020. It then intends to develop a follow-up consultation on any proposed changes to the sanctions policy.

While the consultation document is being sent directly to key stakeholders, the TDB’s intention is to reach a broad cross-section of the tax profession and encourage responses from anyone with an interest in the process.

The document, Consultation on sanctions policy, is available at

Issue: 1471
Categories: News