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

+ NEWS

Legal500 UK 2025 Bar Rankings

Temple Tax Chambers ranked as a leading set in Tax: Corporate and Tax: VAT and Excise
02/10/2024

+ NEWS

Chambers UK Bar Awards 2024

Chambers shortlisted for Tax Set of the Year and Tax Junior of the Year for Keith Gordon
28/08/2024

+ NEWS

Legal500 Bar Awards 2024

Chambers nominated for Tax Set of the Year and Tax Junior of the Year for Philip Ridgway and Lyndsey Frawley.
10/07/2024

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

Keith M Gordon

David Pett

Jonathan S. Schwarz

David Pett

Ximena Montes Manzano

David Pett

Keith M Gordon

Keith M Gordon

Alun James
Michael Collins

Philip Ridgway

Jonathan S. Schwarz

Get In Touch / Case Enquiry