Andrew Young

Andrew Young is a leading UK tax barrister with over 30 years of experience specialising in tax litigation and dispute resolution. Recognised as one of the foremost advocates in his field, Andrew has appeared in many of the most significant tax cases before the UK Tax Tribunals, the High Court, the Court of Appeal and the European Courts of Justice and has acted for many high profile taxpayers including well known brands and individuals.

His background includes senior roles within both government and the private sector. He began his career as Counsel for HM Customs & Excise (now HMRC), later becoming Head of Indirect Tax Litigation at Deloitte and subsequently the National Tax Litigation Director at PricewaterhouseCoopers (PwC). This rare combination of public and private sector expertise equips him with unique insight into complex disputes with HMRC.

Andrew’s casework includes several landmark decisions shaping modern tax law, such as:

• Han v Yau – establishing that tax penalties are criminal in nature, requiring HMRC to respect human rights during investigations.
• Teleos – confirming that an intra-community trader acting in good faith may claim zero-rate VAT, even where goods were not ultimately exported.
• Marks & Spencer – a high-profile challenge to the three-year cap on reclaiming back-dated VAT overpayments.

We have instructed Andrew for decades and continue to regard him as a first-class counsel of choice. Our strong working relationship enables us to secure urgent and pragmatic advice, as well as robust representation, for our privately funded clients at the most critical stages of a dispute — when it matters most.