Michael Collins: 'First-tier Tribunal reinstates taxpayer’s appeal against HMRC (Youngman v Revenue and Customs Commissioners)'
2nd February 2018
Pensions analysis: The First-tier Tribunal reinstated the taxpayer’s appeal against HMRC’s refusal to accept a
late notification for Fixed Protection 2012. The tribunal dismissed HMRC’s application to strike out the case on
the grounds that the tribunal lacked jurisdiction to hear the appeal. Michael Collins, barrister and tax law
specialist at Temple Tax Chambers, examines the case.
Youngman v Revenue and Customs Commissioners [2017] UKFTT 893 (TC), [2018] All ER (D) 41 (Jan)
Download: pb60_youngman_v_revenue.pdf