Sarabjit accepts instructions from HMRC, taxpayers and ratepayers 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.

Selected Cases

Tax & Duties

Rating & Valuation

  • Newbigin (VO) v SJ & J Monk (a firm) [2017] UKSC 14, [2017] 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 [2015] EWCA Civ 78, [2015] 1 WLR 4817.
  • Tunnel Tech Ltd v Reeves (VO) [2015] 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.
  • Cornwall v Alexander (VO) [2015]: Successfully argued before President of the VTE that non-domestic use is relevant in deciding whether a hereditament is domestic property.
  • Johnson (VO) v HB Foods Ltd [2013] 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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