Sarah Black

Sarah advises in all areas of revenue law, in both contentious and non-contentious matters. Her experience ranges from working with individuals and small partnerships to large multi-national enterprises.

Sarah’s corporate tax work includes: double tax treaty disputes; R&D relief claims (both the application of the guidelines and the statutory conditions); issues relating to the derecognition of loan relationships and derivative contracts; ‘main purpose’; applications for closure notices; the SDLT and CGT implications on the incorporation of small partnerships; the availability of consortium relief; the availability of capital allowances; land remediation relief; and the corporation tax implications of remuneration trust schemes.

Sarah’s recent private client work includes: the carried interest rules; application of the IR35 provisions; unauthorised payments in relation to self-administered pension funds; advising on domicile status for inheritance tax purposes; SDLT implications of property purchases; travel and subsistence payments; the taxation of compensation for wrongful birth claims; penalties; capital/income distinction; and employment tax relating to remuneration trusts.

Sarah’s recent VAT experience includes: the application of Art 90 in relation to the VPAS scheme on supplies of medicines; bad debt relief; exemption for financial intermediation; zero-rating of building materials for the builders’ block; the VAT status of supplies of management services provided to a subsidiary; VAT surcharges, and input tax apportionment on a partial exemption special method.

Sarah also has experience of tax treaty work, including representing the taxpayer in the case of Royal Bank of Canada v HMRC [2023] EWCA Civ 695 (on appeal to the Supreme Court), and working on the notable case Anson v HMRC [2015] UKSC 44 during her pupillage.

Sarah is a member of the Attorney General’s Panel of Counsel (B Panel).

Sarah is qualified to accept Public Access instructions.

Complementing her litigation experience, Sarah is an ADR accredited civil and commercial mediator. She also has experience of high value international arbitrations.

Legal Information

Sarah Black has professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (of 90 Fenchurch Street, London EC3M 4ST) on a world-wide basis and subject to the terms of cover: see http://www.barmutual.co.uk/.
VAT number: 226 801 520

Supreme Court

HMRC v Royal Bank of Canada – awaiting decision

Court of Appeal

Royal Bank of Canada -v- HMRC [2023]EWCA Civ 695 – the liability of the overseas bank to UK corporation tax on oil royalties. An important case on the scope of Article 6 (immoveable property) of the UK:Canada Double Tax Treaty.
Northern Gas Networks Ltd v HMRC [2022] EWCA Civ 910– land remediation relief and the “polluter pays” principle in relation to expenditure on case iron gas mains.
Cheshire Cavity Storage 1 Ltd (and another) v HMRC [2022] EWCA Civ 305 capital allowances claim in relation to gas storage cavities
Eastern Power Networks (and others) v HMRC [2021 EWCA Civ 283 – application for closure notice in the context of a consortium relief claim.
The Union Castle Mail Steamship Company Limited v HMRC [2020] EWCA Civ 547 – tax treatment on the derecognition of derivative contracts. The application and scope of transfer pricing rules.
Travel Document Services v HMRC [2018] EWCA Civ 549 – treatment of loan relationship debits; whether an unallowable purpose for anti-avoidance rules.

Upper Tribunal

HMRC v Marlborough DP Limited [2024] UKUT 98 (TCC) (principal decision) – tax treatment of contributions to remuneration trust.
HMRC v Marlborough DP Limited [2024] UKUT 103 (TCC) (supplementary decision) – principles of procedural unfairness arguments.
Mohammad Mirza v HMRC [2022] UKUT 00291 (TCC) – whether procedural irregularity in FTT led to witness not being called.
Royal Bank Of Canada v HMRC [2022] UKUT 45 (TCC) – the liability of the overseas bank to UK corporation tax on oil royalties. An important case on the scope of Article 6 (immoveable property) of the UK:Canada Double Tax Treaty.
HMRC v Comtek Network Systems (UK) Limited [2021] UKUT 81 (TCC) – follower notice penalty and whether it was reasonable not to take the corrective action required.
Stephen Davies v HMRC [2018] UKUT 130 (TCC) – the CGT treatment on the exercise of unapproved employee share options and immediate sale of the shares

First-tier Tribunal

Collins Construction Limited v HMRC [2024] UKFTT 951 (TC) – conditions for enhanced R&D relief claim.
Boehringer Ingleheim Limited v HMRC [2024] UKFTT 948 (TC) – application of Art 90(1) in relation to supplies of medicines and the VPAS scheme.
Brindleyplace Holdings SA RL v HMRC [2024] UKFTT 808 (TC) – whether SDLT due on transaction under (i) paragraph 14(3A) Sch 15, (ii) denial of group relief under paragraph 2(4A) of Sch 7; or (iii) application of s.75A.
Millican v HMRC [2024] UKFTT 618 (TC) – carried interest regime.
Gillian Graham (t/a Skin Science) v HMRC [2024] UKFTT 352 (TC) – VAT treatment of services including Botox and fillers.
Butt and Begum v NCA [2023] UKFTT 785 (TC) – application of s.317 Proceeds of Crime Act 2002.
Morgan Lloyd Trustees Limited and others v HMRC [2023] UKFTT 355 (TC)– unauthorised payments in relation to self-administered pension funds.
Allegion (UK) Ltd v HMRC [2023] UKFTT 273 (TC) – historic claim for bad debt relief.
Professor David Barrett v HMRC [2022] UKFTT 00423 (TC) – application for late appeal.
Emerchantpay Limited v HMRC [2022] UKFTT 334 (TC) – whether supplies are exempt as financial intermediation for VAT purposes.
Carl James v WRA [2022] UKFTT 00271 (TC) – whether higher rate of Welsh Land Transaction Tax applicable to purchase of next door property.
CIA Insurance Services v HMRC [2022] UKFTT 144 (TC) – corporation tax and income tax treatment of contributions to a remuneration trust.
Polo Farm Sports Club v HMRC [2021] UKFTT 360 (TC) – whether a payment was consideration for the grant of a lease for VAT purposes.
Wickford Development Co Ltd v HMRC [2020] UKFTT 387 (TC)– the application of the VAT “builder’s block”.
Royal Bank Of Canada v HMRC [2020] UKFTT 267 (TC) – the liability of the overseas bank to UK corporation tax on oil royalties. An important case on the scope of Article 6 (immoveable property) of the UK:Canada Double Tax Treaty.
Narinder Sambhi v HMRC [2020] UKFTT 231 (TC) – claims for tax relief on travel and subsistence payments; whether a “substantial effect” on journey so construction sites were “temporary workplaces”.
W Resources Plc v HMRC [2018] UKFTT 746 (TC) – whether supplies of management services made by a holding company to its subsidiaries were “for consideration” and thus taxable supplies.
Stephen Davies v HMRC [2017] UKFTT 188 (TC)– the CGT treatment on the exercise of unapproved employee share options and immediate sale of the shares

Nominated for Tax Junior of the Year – Chambers and Partners 2024
Chambers and Partners 2024 – “Sarah is excellent – she’s diligent, thorough, thoughtful and smart.”
Legal 500 (2024) – ”Sarah is organised, extremely responsive and diligent. She is a huge asset to the team and is a pleasure to work with.”
Legal 500 (2022) – “Sarah is collaborative, insightful, diligent and thorough. She is professional and able to capture and expound legal positions in a holistic and succinct written style”
Chambers and Partners (2022) – “She is very thorough, has a good eye for what the court will accept and has a good read of the room in hearings.”

Nottingham University, Law with European Law (2008-2012)
Charles University, Prague, EU law from a Czech perspective (2010-2011)
BPP Law School, BPTC (Outstanding) (2012-2013)
Called to the Bar 2013 The Honourable Society of Inner Temple

Recent News

Recent Speaking engagements, articles, and books

Speaker at the Chancery Bar Association’s International Conference November 2024, Cayman Islands – talk on Pillar 2 considerations for offshore jurisdictions.
Contributor to “Taxation of Copyright” chapter in Copinger & Skone James on Copyright
Author, with Hui Ling McCarthy KC, of Practical Law Note “Judicial Review in Tax disputes”
LexisNexis webinar, Capital Gains Tax, 29 June 2021 with Rory Mullan QC
Speaker at Longmark Conference, Key VAT and SDLT updates in a property context, with Michael Ripley, 27 May 2021
FTT considers two cases on the income tax implications of deferred profits in a partnership (Odey Asset Management & Others v HMRC; HFFX & Others v HMRC)- Lexis PSL case analysis, 1 March 2021
‘Determining whether risks are located inside or outside the UK for Insurance Premium Tax purposes (Tartaruga Insurance Ltd v HMRC)‘- Lexis PSL case analysis, 16 February 2021
‘Payne: identifying a ‘goods vehicle” -Tax Journal, 19 October 2020
Contributor to EU Value Added Tax Law, published by Edward Elgar, 2020
Contributor to 6895 T.M., lncome Tax Treaties: Competent Authority Functions and Procedures of Selected
Countries (O-Z), Chapter 175, ‘The United Kingdom’
‘Inheritance tax: how an Old Master could help with life’s two certainties’ – Private Client Business, P.C.B. 2020, 2, 33-36
Speaker at The London Branch of the Chartered Institute of taxation and Assoication of Tax Technicians, Indirect Taxes Conference, 25 February 2020, “VAT case law update”
Contributor to Lexis Looseleaf – Chapters: ‘Post-death Tax Planning – Deeds of Variation and Disclaimers’, and ‘Variations, Disclaimers and other Post-death Rearrangements’
Contributor to Practical Law Notes on tax appeal procedure (Tax appeals: taking an appeal to the First-tier Tribunal; Tax appeals: overview of tribunal system; and Tax appeals: options for the unsuccessful party at first instance)
‘A case of great interest’ – Taxation, (16 November 2017)
UBS and DB Group Services: a departure from the conventional approach? [2016] BTR 257
“Substantial Shareholding Exemptions – The Impact of the Finance Act Changes Explained”webinar – available from April 2019
Lexis Webinar, “The latest in VAT for general practitioners (2018)”
Speaker at MBL Seminars’ annual CGT conference Autumn 2018
Speaker at VPG annual conference Summer 2017