Mr Brian Ash AFA MIPA

Mr Brian Ash AFA MIPA
Essex, United Kingdom

Allegations are that the Member is liable to disciplinary action under IFA Bye-laws 11.2(a),(b), (c),11.6 and/or 11.7 in that as a former director of his firm Apricot Umbrella Limited, his name and his firm’s name appeared on HMRC’s published list of named tax avoidance schemes, promoters, enablers and suppliers, that his conduct has breached the Professional Conduct in Relation to Taxation (PCRT) and the fundamental principle of Professional Behaviour in the IESBA Code of Ethics; that he failed to bring to the attention of the IFA those matters; and in relation to that conduct has breached Bye-law 11.7; that on or around 8 January 2024 declared to the IFA in his 2024 Annual Member Return that he had not been the subject of any adverse finding or adverse comment relating to professional standards or business activities; and that on or around 19 November 2024 declared to the IFA in his 2025 Annual Member Return that he had not been the subject of any adverse finding or adverse comment relating to professional standards or business activities and in relation to the member returns was dishonest in that he made a declaration which he knew to be inaccurate.