020 7353 7884

clerks@templetax.com

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

Associated Members

Michael Collins

Chambers is consistently recognised as a Leading Tax Set in the Chambers and Partners and Legal 500 Directories

+ EVENTS

STEP UK Annual Tax Conference

Keith Gordon & Michael Sherry will be speaking at the STEP Annual Tax Conference on HMRC's powers and when to challenge them. To find out more register here: www.stepevents.org/ATC2023
10/05/2023

+ NEWS

Siobhan Duncan joins Temple Tax Chambers

We are delighted to welcome Siobhan Duncan as a member of Chambers following successful completion of pupillage.
24/04/2023

Our Members

Alun James
Michael Sherry
Jonathan S. Schwarz
Tim Brown
Scott Redpath
Michael Collins
Philip Ridgway
Stephen Arthur
Michael Quinlan
Keith M Gordon
Ximena Montes Manzano
Lyndsey Frawley
David Pett
Michael Avient
Denis Edwards
Siobhan Duncan

Our Clerks

Lucy Campbell
Senior Clerk
Cindy Green
Clerk
Kaylin O'Rourke
Clerk
Tracey Oliver
Chambers' Administrator

Latest Publications

View All

David Pett

Jonathan S. Schwarz

David Pett

Ximena Montes Manzano

Anne Fairpo

David Pett

Keith M Gordon

Keith M Gordon

Ximena Montes Manzano
Keith M Gordon
Andrey Krahmal
Anne Fairpo

Alun James
Michael Collins

Philip Ridgway

Jonathan S. Schwarz

Get In Touch / Case Enquiry