Source: https://www.1cor.com/london/barristers/sarabjit-singh/tax=practice-areas/
Timestamp: 2019-08-20 20:47:42
Document Index: 746550713

Matched Legal Cases: ['UKSC ', 'UKSC ', 'EWCA ', 'UKSC ', 'EWCA ', 'EWCA ']

Sarabjit Singh QC | Tax - 1 Crown Office Row, London
Call: 2001 QC: 2018
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 [2019] 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 [2017] 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 [2016] UKSC 41, [2016] 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 [2014] UKUT 280 (TCC), [2014] 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 [2013] EWCA Civ 186, [2013] 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 [2013] 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 [2013] 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 [2010] EWHC 682 (Admin), [2010] 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 [2008] EWHC 2621 (Ch), [2009] STC 150 & Commissioners for HMRC v Denyer [2007] EWHC 2750 (Ch), [2008] 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) [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.
Bar Council Social Mobility Advocate Sarabjit Singh QC featured in #IAmTheBar video - Jul 2019
The Bar Council have released a video featuring their Social Mobility Advocates of 2018 and additional future 2019 Advocates as part of their flagship #IAmTheBar social mobility campaign. The Social...
Sarabjit Singh QC and Jo Moore successfully defend British Nationality judicial review claims - May 2019
In R (Hassan & others) v Secretary of State for the Home Department 2019 EWHC 1288 (Admin), Sarabjit Singh QC and Jo Moore successfully represented the Secretary of State for the Home Department...
Sarabjit Singh QC features in the latest AvMA Newsletter - Apr 2019
In the April AvMA Newsletter, Sarabjit Singh QC discusses 'Relief from Sanctions' (pg. 23), examining the well-established process that applies when the court is considering any application for relief...
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 is delighted to draw on his experience as Bar Council Social Mobility Advocate at a careers event by the SOAS Bar Society and SOAS Law Society. He will join a panel of speakers...
Sarabjit Singh QC in significant Court of Appeal case on internal relocation - Mar 2019
Sarabjit Singh QC appeared in the Court of Appeal for the government on 12th and 13th March 2019, in the important case of AS (Afghanistan) which looks to revisit the law on internal relocation and...
Sarabjit Singh QC profiled as a newly appointed silk - Dec 2018
Each year a few silks are selected by Queen’s Counsel Appointments to speak about their journey to becoming a silk, in order to illustrate the varied backgrounds and experience of today’s QCs. ...
Sarabjit Singh QC featured in The Times as part of ‘The changing face of the modern bar’ - Nov 2018
Sarabjit Singh QC has been featured in today’s edition of The Times in his role as Social Mobility Advocate for The Bar Council. The article, written by Frances Gibb, picks up on the success of...
Sarabjit Singh QC to appear in Supreme Court - Oct 2018
On 30th October 2018, Sarabjit Singh QC will appear in the Supreme Court before Lords Reed, Sumption, Briggs and Kitchin and Lady Arden to seek to defend a unanimous victory on behalf of HMRC in the...
Proud to partner with The Sutton Trust to positively impact social mobility through their extensive programmes - Oct 2018
Each year it is great to read The Sutton Trust's 'Student Destination' report, which highlights the positive impact and examples of people who benefited from their social mobility programmes. We...
Sarabjit Singh QC appears in Court of Appeal in significant deportation case - Oct 2018
Sarabjit Singh QC will appear for the Secretary of State for the Home Department before the Court of Appeal (David Richards, Holroyde and Nicola Davies LJJ) on 23rd October 2018 in a significant case...
Sarabjit Singh QC to speak on I Am The Bar panel at the Bar Council Pupillage Fair - Oct 2018
Sarabjit Singh QC, as a Bar Council Social Mobility Advocate, has been asked to speak about his pathway to law as part of the I Am The Bar panel session. Attendees will then have the opportunity to...
Sarabjit Singh QC interviewed as a Social Mobility Advocate for The Bar Council’s ‘I am the Bar’ - Jul 2018
Delighted to announce that Sarabjit Singh QC is a Social Mobility Advocate for The Bar Council' 'I am the Bar' campaign. Get to know more about his life, career and his excellent advice by reading...
Congratulate Jo Moore as the new head of Outreach at 1COR - Jul 2018
Jo is taking over from Sarabjit Singh QC as head of Outreach at 1 Crown Office Row. 1COR continues to lead the Bar with social mobility initiatives and 2018 has seen us involved in an impressive...
Sarah Lambert QC and Sarabjit Singh QC take silk - Feb 2018
26th February 2018 is the day for QCs to be appointed with Sarah Lambert and Sarabjit Singh taking silk, accompanied by their families and Senior and First Junior Clerks Matthew Phipps and Andrew...
Sarah Lambert and Sarabjit Singh appointed Queen’s Counsel - Dec 2017
1 Crown Office Row is proud and delighted to announce that Sarah Lambert and Sarabjit Singh have been successful in their applications for Silk. Sarah was called to the Bar in 1994 and has long...
1 Crown Office Row promotes access to the Bar - Jul 2017
On Saturday 1st July, nearly 200 young people graduated from the Sutton Trust's Pathways to Law programme. This programme selects highly able 16-year-olds from less advantaged backgrounds and provides...
Sarabjit Singh Succeeds on behalf of the United Kingdom in European Court of Justice - Feb 2017
In September, Sarabjit Singh represented the United Kingdom at the European Court of Justice in Luxembourg in a case concerning the cultural exemption from VAT. The case was set to have ramifications...
Sarabjit Singh to lead Matt Donmall in landmark rating law case in Supreme Court on Monday - Nov 2016
On Monday 7th November 2016, Sarabjit Singh will lead Matt Donmall in an important rating law case on the circumstances in which buildings under reconstruction should be subject to non-domestic (also...
Sarabjit Singh to represent UK in European Court of Justice - Sep 2016
On 7th September, Sarabjit Singh will represent the United Kingdom at the European Court of Justice in Luxembourg, in a case concerning the cultural exemption from VAT that will have ramifications...
Sarabjit Singh appears in the Supreme Court - Jun 2016
Sarabjit Singh appeared for HMRC in the Supreme Court, unled, on 7 June 2016 in the case of Amoena (UK) Ltd v HMRC. This is the first customs classification dispute to be heard by the Supreme...
My Big Fat Greek Panto - Dec 2016
This year's Inner Temple Pantomime drew inspiration from the stories and characters of ancient Greece. It was a traditional story with a strong contemporary twist. The cast included all three...
Equality & Diversity Mini-Pupillage Scheme is launched - Jun 2016
In an attempt to create a more diverse and inclusive bar, 1COR has set up a scheme to enable people from less privileged backgrounds to increase their chances of gaining pupillage with us through an...
Equality & Diversity Mini Pupillage Scheme - Oct 2016
In 2016 1COR launched an Equality & Diversity Mini Pupillage Scheme because they wanted to play a greater role in helping the Bar to become as diverse and inclusive as possible by attracting able...
Sarabjit Singh wins for the Roald Dahl Museum against HMRC - May 2014
The case turned on whether expenditure incurred on exhibits in the Roald Dahl museum was directly and immediately linked not only to admissions to the museum but also to sales in the museum shop. If...
Sarabjit Singh wins in Court of Appeal in EU Law case - May 2013
Sarabjit Singh, acting for the Secretary of State for the Home Department ("the SSHD"), has won an important case in the Court of Appeal on the interpretation of Article 3(2)(a) of Directive...
Sarabjit Singh wins VAT case for HMRC in Upper Tribunal - Apr 2013
Sarabjit Singh, acting for HMRC, has won an appeal brought by the British Association of Leisure Parks, Piers and Attractions (BALPPA) in the Upper Tribunal, heard by Morgan J. The case concerned the...
“When handling our case, he remained incredibly cool under heavy fire from Supreme Court judges.” “Very popular with HMRC.”
“He remains cool and cheerful under intense judicial scrutiny, which is impressive to see.” “He prepares well and is very persuasive.”
“Well-regarded junior who possesses a broad civil practice, which encompasses an in-depth indirect tax expertise.”
Attorney General’s A Panel of Junior Counsel to the Crown (2014- 2018)
Attorney General’s B Panel of Junior Counsel to the Crown (2009- 2014)
Attorney General’s C Panel of Junior Counsel to the Crown (2006- 2009)
MA (Oxon) in Jurisprudence
Article 2 and Investigating Deaths [2004] JR 147
Immigration and Article 8 Family Life [2010] JR 377
Contributor to ‘Value Added Tax: Commentary and Analysis’ by Sweet & Maxwell
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