Opinion Former Article

New chair appointed for tax profession’s disciplinary body

Susan Humble takes up her new role from 17 February. She succeeds Des Hudson, who has retired. Susan was previously Chief Executive Officer and The Clerk of the Solicitors Disciplinary Tribunal.

Susan Humble said:

“I am delighted to be appointed as the Chair of the TDB. The taxation profession is a key part of the professional economy and it is clear to me that CIOT and ATT members already operate to very high professional standards. I am looking forward to playing a part in ensuring that all those dealing with the bodies’ members can have confidence those standards are maintained.”

Helen Whiteman, Chief Executive of the CIOT, speaking on behalf of the TDB’s sponsoring bodies, said:

“The CIOT and ATT see it as vital that we can demonstrate that our members operate to the highest professional standards, so maintaining the trust of the public and the tax authorities. The TDB is a key component of this, and we are delighted to have secured Susan’s services. Her experience as a practitioner and with the Solicitors Disciplinary Tribunal will be very valuable in ensuring that the TDB continues to be an efficient and effective regulator.”

The TDB is currently consulting on its Sanctions policy, particularly in relation to the requirements of Anti Money Laundering (AML) rules and regulations.

Susan Humble added:

“The current consultation is evidence of the pressures money laundering regulations are adding to professional work and the proactive way the TDB is responding. I want to ensure that the TDB continues to develop as the ideal regulatory body for the taxation profession.”

Notes for editors

The Taxation Disciplinary Board (‘TDB’) is an independent body established in 2008 by the Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) to manage the disciplinary scheme relating to the bodies’ members. Its aims are that it

Operates a fair system acting in the public interest;

Supports and maintains the high professional standards of the CIOT and ATT; and

Handles complaints quickly, impartially and effectively

The TDB is funded jointly by CIOT & ATT but operates on a strictly independent basis, to ensure that complaints and any disciplinary matters against CIOT & ATT are handled totally impartially. Details of its operations can be found on its website at: https://tax-board.org.uk/ where decisions are also published.

Susan Humble qualified as a solicitor after studying law at Bristol University. She has been a partner in a large regional law firm in Bristol and a niche insurance litigation practice in London. On leaving private practice Susan became involved in regulatory and governance matters at Sport Resolutions (UK). Susan was the Chief Executive Officer and The Clerk of the Solicitors Disciplinary Tribunal from 2010-2018; subsequently she has worked on projects with the Bar Standards Board and CaseLines and is currently a lay panellist of the Teaching Regulatory Authority.

The TDB’s consultation on its sanctions policy can be found at https://tinyurl.com/tdbsanctions. The consultation closes 31 March 2020.

The Chartered Institute of Taxation (CIOT)

The CIOT is the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it – taxpayers, their advisers and the authorities. The CIOT’s work covers all aspects of taxation, including direct and indirect taxes and duties. Through our Low Incomes Tax Reform Group (LITRG), the CIOT has a particular focus on improving the tax system, including tax credits and benefits, for the unrepresented taxpayer.

The CIOT draws on our members’ experience in private practice, commerce and industry, government and academia to improve tax administration and propose and explain how tax policy objectives can most effectively be achieved. We also link to, and draw on, similar leading professional tax bodies in other countries. The CIOT’s comments and recommendations on tax issues are made in line with our charitable objectives: we are politically neutral in our work.

The CIOT’s 19,000 members have the practising title of ‘Chartered Tax Adviser’ and the designatory letters ‘CTA’, to represent the leading tax qualification.

The Association of Taxation Technicians

The Association is a charity and the leading professional body for those providing UK tax compliance services. Our primary charitable objective is to promote education and the study of tax administration and practice. One of our key aims is to provide an appropriate qualification for individuals who undertake tax compliance work. Drawing on our members' practical experience and knowledge, we contribute to consultations on the development of the UK tax system and seek to ensure that, for the general public, it is workable and as fair as possible.

Our members are qualified by examination and practical experience. They commit to the highest standards of professional conduct and ensure that their tax knowledge is constantly kept up to date. Members may be found in private practice, commerce and industry, government and academia.

The Association has over 9000 members and Fellows together with over 5,000 students. Members and Fellows use the practising title of 'Taxation Technician' or ‘Taxation Technician (Fellow)’ and the designatory letters 'ATT' and 'ATT (Fellow)' respectively.

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