The following case is being heard by the Disciplinary Tribunal of the Taxation Disciplinary Board on 10 June 2026 at 10.00am by teleconference:

Case ref. TDB/2024/47 – Mr Le Lu

Mr Le Lu (ATT Membership Number 265492) faces the following charges:

Charge 1
It is alleged that between September 2023 and May 2024, whilst employed by Deloitte LLP and a student member of ATT, Mr Lu set up and ran ‘Le Coaching Limited’ alongside his employment and used Deloitte LLP’s IT equipment, software and conferencing facilities to share confidential and proprietary information with potential external candidates for roles at Deloitte LLP and/or other firms. It is further alleged that this conduct breached Deloitte LLP’s policies, amounted to misuse of firm property, and was dishonest or lacked integrity, contrary to Rule 2.6.3 of the Professional Rules and Practice Guidelines.

Charge 2
It is alleged that on or around 3 January 2024 Mr Lu used Deloitte LLP’s Engagement Letter template to create his own version for Le Coaching Limited in breach of Deloitte LLP’s Confidentiality, Privacy and Security Policy Handbook. It is further alleged that this conduct lacked integrity, contrary to Rule 2.6.3 of the Professional Rules and Practice Guidelines.

Charge 3
It is alleged that Mr Lu failed to notify the Head of Professional Standards at ATT within two months of his dismissal by Deloitte LLP on 9 May 2024, contrary to Rule 2.14.2 of the Professional Rules and Practice Guidelines.

This hearing is open to members of the public. Any request to observe the hearing should be made by email to the Clerk to the Disciplinary Tribunal (nbremner@tax-board.org.uk) not less than 24 hours before the hearing to allow the necessary arrangements to be made.