Sarabjit Singh KC succeeds in tax case in the Court of Appeal - Dec 2022
Sab accepts instructions from HMRC and taxpayers and has acted in numerous landmark cases over the last few years. These include successfully representing HMRC in the British Film Institute litigation on the VAT cultural exemption that went to the European Court of Justice, appearing as sole counsel in the Amoena appeal which is the only ever customs case to have gone to the House of Lords or Supreme Court, acting as lead counsel in the seminal rating case of Newbigin v Monk in the Supreme Court and appearing again for the Revenue in the Supreme Court in the major VAT case of SAE Education Ltd.
Tax & Duties
- Mainpay Ltd v HMRC : Instructed as lead counsel in appeal before Court of Appeal on whether a supply is of exempt medical care (Upper Tribunal decision at  UKUT 270 (TCC)).
- Gray & Farrar International LLP v HMRC  UKUT 293 (TCC): Acted for HMRC in VAT case on place of supply of services of a high-end matchmaking agency. Currently on appeal to the Court of Appeal.
- HMRC v Kishore  EWCA Civ 1565: Acted as lead counsel for HMRC in case in the Court of Appeal on the correct approach in the tax tribunal to abuse of process and Article 6 of the ECHR in the context of a previous struck out appeal.
- Welltower Inc : acted for US-based taxpayer on application of VAT welfare exemption to supplies made in UK.
- Claims Advisory Group Limited v Revenue and Customs  UKUT 199 (TCC): Appeared successfully for HMRC in case on whether fee received for recovery of overpaid PPI fell within the VAT insurance exemption.
- Malca-Amit (UK) Ltd v HMRC : Appeared as sole counsel for taxpayer in appeal concerning liability to duty on significant importation of rough diamonds.
- Sporting Wholesale Ltd v HMRC : Acted as sole counsel for taxpayer in multi-pronged attack on HMRC for repeated interceptions of company’s goods for no proper reason; case involved simultaneous judicial review, human rights and statutory challenges against HMRC.
- SAE Education Ltd v HMRC  UKSC 14: Appeared as sole counsel for HMRC in the Supreme Court in case about what an entity needs to show to establish that it is a college ‘of’ a university for the purposes of the VAT education exemption.
- Case C-592/15, Commissioners for HMRC v British Film Institute  STC 681: Successfully appeared before the Court of Justice of the European Union in case about whether Member States are permitted to choose which cultural services to exempt for the purposes of applying the cultural exemption from VAT.
- Amoena (UK) Ltd v HMRC  UKSC 41,  1 WLR 2904: Appeared as sole counsel for the Revenue in the Supreme Court in customs duty case on the meanings of ‘part’ and ‘accessory’.
- South African Tourist Board v HMRC  UKUT 280 (TCC),  STC 2650: Succeeded in appeal on the issue of whether a tourist board owned by the South African government was making supplies of marketing services for consideration to the government.
- Vehicle Control Services Ltd v HMRC  EWCA Civ 186,  STC 892: Appeared before Court of Appeal in case on whether charges collected by a parking enforcement company were outside the scope of VAT as either damages for breach of contract or damages for trespass.
- British Association of Leisure Parks, Piers & Attractions Ltd v HMRC  UKUT 130 (TCC):Successfully appeared before the Upper Tribunal (Tax and Chancery Chamber) on the issue of whether a trade association’s primary purpose was political lobbying and whether it would be unjustly enriched by the repayment of output tax.
- Tui Travel PLC & Ors v HMRC  UKFTT 75 (TC): Successfully acted in claim by travel agents for repayment of approximately £150 million in VAT allegedly overpaid on commissions received from tour operators for selling package holidays.
- Checkprice (UK) Ltd (In Administration) v HMRC  EWHC 682 (Admin),  STC 1153: Acted for claimants in judicial review challenge to the actions of HMRC in detaining perishable goods without seizing or releasing them and then destroying them.
- Holland (t/a the Studio Hair Company) v HMRC  EWHC 2621 (Ch),  STC 150 & HMRC v Denyer  EWHC 2750 (Ch),  STC 633: Successfully appeared in two appeals to the Chancery Division of the High Court on the issue of whether certain supplies were supplies of land for VAT purposes.
Rating & Valuation
- Hughes (VO) v Exeter City Council  UKUT 7 (LC): Acted for the Revenue in major case on whether loss-making museums should in effect pay no non-domestic rates.
- Newbigin (VO) v SJ & J Monk (a firm)  UKSC 14,  1 WLR 851: Appeared in Supreme Court as leading counsel for the Revenue in case on rateability and valuation of non-domestic buildings undergoing reconstruction; reported below at  EWCA Civ 78,  1 WLR 4817.
- Tunnel Tech Ltd v Reeves (VO)  EWCA Civ 718: Succeeded before the Court of Appeal on the question of whether a hereditament was a ‘market garden’ for the purposes of the agricultural exemption and on the issue of whether buildings could fall within the exemption for agricultural land.
- Johnson (VO) v HB Foods Ltd  UKUT (LC) 539: Appeared before President of the Upper Tribunal (Lands Chamber) in case about whether appeals before the Lands Chamber are heard de novo.
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Legal Training Consultancy VAT Update Conference 2021 - Jul 2021
The majority vs Lady Arden: Brexit in action in the courts? - Jun 2021
Sarabjit Singh QC and Jim Duffy appear in key Supreme Court immigration case - May 2021
Law Pod UK Ep. 143: Henry VIII Powers undermining parliamentary supremacy - May 2021
Sarabjit Singh QC speaks to parliamentary cross-party group on commercial sexual exploitation - Oct 2020
Sarabjit Singh QC discusses age verification online with UK Feminista - Jul 2020
Have you read the latest AvMA Newsletter featuring Sarabjit Singh QC, Robert Kellar QC & Dominic Ruck Keene? - Jun 2020
1COR Quarterly Medical Law Review – Spring 2020 – Issue 5 - May 2020
Sarabjit Singh QC acts for Home Office in Jamaica deportation flight cases - Feb 2020
1COR hosts Sutton Trust students for an insight into life at the Bar - Oct 2019
Sarabjit Singh QC speaks at the JUSTICE Human Rights Conference 2019 - Oct 2019
Bar Council Social Mobility Advocate Sarabjit Singh QC featured in #IAmTheBar video - Jul 2019
Scope of Duty and Causation: Chester v Afshar Revisited - Jun 2019
Sarabjit Singh QC and Jo Moore successfully defend British Nationality judicial review claims - May 2019
Six members of chambers participate in Inner Temple outreach events - Apr 2019
Sarabjit Singh QC features in the latest AvMA Newsletter - Apr 2019
Sarabjit Singh QC features on SOAS Bar Society & Law Society ‘In conversation with barristers, solicitors, and dispute resolution practitioners’ Panel - Mar 2019
Sarabjit Singh QC in significant Court of Appeal case on internal relocation - Mar 2019
Sarabjit Singh QC profiled as a newly appointed silk - Dec 2018
Sarabjit Singh QC featured in The Times as part of ‘The changing face of the modern bar’ - Nov 2018
Sarabjit Singh QC to appear in Supreme Court - Oct 2018
Proud to partner with The Sutton Trust to positively impact social mobility through their extensive programmes - Oct 2018
Sarabjit Singh QC appears in Court of Appeal in significant deportation case - Oct 2018
Sarabjit Singh QC to speak on I Am The Bar panel at the Bar Council Pupillage Fair - Oct 2018
Sarabjit Singh QC interviewed as a Social Mobility Advocate for The Bar Council’s ‘I am the Bar’ - Jul 2018
Congratulate Jo Moore as the new head of Outreach at 1COR - Jul 2018
Sarah Lambert QC and Sarabjit Singh QC take silk - Feb 2018
Sarah Lambert and Sarabjit Singh appointed Queen’s Counsel - Dec 2017
1 Crown Office Row promotes access to the Bar - Jul 2017
Sarabjit Singh Succeeds on behalf of the United Kingdom in European Court of Justice - Feb 2017
Sarabjit Singh to lead Matt Donmall in landmark rating law case in Supreme Court on Monday - Nov 2016
Equality & Diversity Mini Pupillage Scheme - Oct 2016
Sarabjit Singh to represent UK in European Court of Justice - Sep 2016
Equality & Diversity Mini-Pupillage Scheme is launched - Jun 2016
Sarabjit Singh appears in the Supreme Court - Jun 2016
Sarabjit Singh wins for the Roald Dahl Museum against HMRC - May 2014
New appointments to the Attorney General’s A and C Panels - Feb 2014
Sarabjit Singh wins in Court of Appeal in EU Law case - May 2013
Sarabjit Singh wins VAT case for HMRC in Upper Tribunal - Apr 2013
New Appointments to the Attorney General’s A, B and C Panels – February 2013 - Feb 2013
New Appointments to the Attorney General’s A, B and C Panels – February 2012 - Feb 2012