Tax Litigation
Andrew Young is a leading tax barrister skilled in Tax Litigation and Dispute Resolution, with over 30 years working in legal practice.
Andrew brings considerable experience in the conduct of complex tax disputes at all levels, in HMRC’s Tax Tribunal. Skilled in Tax Law and Dispute Resolution, he has previously worked as counsel for HMRC, as Head of Indirect Tax Litigation at Deloitte and as National Tax Litigation Director at PWC.
His work has involved a large number of reported cases, including Han v Yau which established that tax penalties are criminal in nature and that the Revenue must respect human rights, and Teleos which established that an intra-community trader could take advantage of the zero rate for VAT even if its goods were not exported so long as it had acted in good faith. His other cases have included Marks & Spencer and the challenge to the three-year cap on reclaiming back-dated overpayments. The Wellcome Trust and its ability to recover input tax on its headquarters, Pret a Manger and its liability for VAT at UK Airports and The Channel Tunnel, and Subway and its liability for VAT on toasted subs.
Andrew is a member of our Tax Litigation Team and provides urgent professional advice and support on a range of tax disputes, including HMRC assessments and security requirements. He appears at the HMRC Tribunals in First Tier and Upper Tier appeals, as well as the Court of Appeal and High Court in the Eastern Caribbean.
