Ridden v Tax Practitioners Board

This matter concerned an application by Ms Ridden to review a decision of the Tax Practitioners Board. The Board had terminated Ms Ridden's registration as a tax agent and prohibited her from applying for registration for a period of three years. The grounds for the Board's decision included contraventions of the Code of Professional Conduct, specifically failing to disclose convictions for failing to comply with taxation law requirements, failing to disclose previous regulatory action, failing to manage her personal tax affairs, failing to account to clients for monies received in trust, and failing to respond to requests from the Board.

The court was required to determine whether the Tax Practitioners Board's decision to terminate Ms Ridden's registration and impose a three-year ban on re-application was appropriate. This involved considering the objective seriousness of Ms Ridden's conduct, the need for specific and general deterrence, and the public interest in maintaining confidence in registered tax agents, weighed against the adverse consequences for Ms Ridden.

Deputy Bernard J McCabe P affirmed the decision to terminate Ms Ridden's registration. However, the court varied the decision regarding the prohibition period, reducing it from three years to two years. The reasoning was that a two-year ban would strike an appropriate balance, allowing Ms Ridden time to undertake courses of study that could demonstrate her fitness and propriety to the Board upon her eligibility to seek re-registration.