Source: https://www.1cor.com/london/barristers/sarabjit-singh/tax=practice-areas/
Timestamp: 2019-04-22 10:33:04+00:00

Document:
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.
SAE Education Ltd v Commissioners for 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 Commissioners for 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 Commissioners for 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 Commissioners for 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 Commissioners for 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 Commissioners for 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 Commissioners for 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 Commissioners for HMRC  EWHC 2621 (Ch),  STC 150 & Commissioners for 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.
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.
Cornwall v Alexander (VO) : 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  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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