CH179620 - Sanctionable conduct by tax advisers: publishing details of tax adviser sanctionable conduct: in what circumstances we must publish details
We must publish the details of a tax adviser who has been issued with a penalty for sanctionable conduct of more than £7,500.
We cannot publish any details where the penalty has been set at the minimum of £7,500.
There is no right of appeal against our decision to publish the details of the tax adviser.
See CH179660 for details of what information we may publish.
FA12/SCH38/PARA28 as amended
FA26/SCH22/PARA20