Mr David Eric Ellis - 19 July 2017

Wirral
CH63 9JR

Complaint

The complaint was that Mr Ellis was liable to disciplinary action under the IFA’s bye-laws. Bye-Law 12.1 states that a member shall be liable to disciplinary action if they, in the course of carrying out their professional duties or otherwise, have been guilty of misconduct. The fact that a member has pleaded guilty to or been found guilty of any offence discreditable to them or to the Institute or the accountancy profession shall be conclusive proof of misconduct.

Background

On 5 February 2017, Mr Ellis pleaded guilty to, and was subsequently convicted of, six offences of knowingly being concerned in the fraudulent evasion of income tax by himself or another and one offence of acting with intent to prejudice or defraud HMRC. He was sentenced to 18 months imprisonment, suspended for 24 months, together with 200 hours community service and a 6-month curfew. This conduct related to Mr Ellis not submitting his personal tax returns between 2008 and 2014 and failing to meet his employer’s obligations by failing to account to HMRC the PAYE and National Insurance Contributions (NICs) for his staff for four years.

Conclusion

The Disciplinary Committee found misconduct proved and that these were offences of dishonesty, committed over a prolonged period of time. The Disciplinary Committee ordered that Mr Ellis be expelled and ordered to pay the IFA’s costs of £1651.