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‘Mr Red’

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TaxWatch has submitted a complaint to the Tax Disciplinary Board (TDB) about the conduct of an individual identified as ‘Mr Red’ in the Rangers disguised remuneration case.

TaxWatch claims that Mr Red continues to practice as a chartered tax adviser despite what it says is ‘evidence of serious misconduct when engaged an employee of Rangers Football Club’. It cites the dissenting judgment by Judge Heidi Poon in the FTT decision ([2012] UKFTT 692 (TC)), which stated that Mr Red’s behaviour ‘had been obstructive and obscurantist, and there is evidence of active concealment’. Because the FTT in the Rangers case indicated that Mr Red was a chartered tax adviser, the CIOT should have taken disciplinary action, TaxWatch said. 

In response, a CIOT spokesman said the CIOT had been unaware of the critical reference to the CIOT member in the FTT judgment, but has a ‘robust, independent disciplinary process’ through the TDB. The CIOT says it welcomes any referral to the TDB where someone believes a member has broken its rules - and it said that where it becomes aware that a member may have breached its rules, it will make a referral to the TDB itself if one has not already been made.

Issue: 1562
Categories: News
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