Bloomberg Tax Authors / Sarah Black
Sarah Black
Tax Barrister
11 New Square (London)
About Sarah
Sarah Black is a Tax Barrister in London, specializing in domestic (United Kingdom) and international tax disputes.
Sarah Black is a barrister and ADR accredited civil and commercial mediator at 11 New Square. She advises in all areas of revenue law, both contentious and non-contentious, for a range of clients from private individuals and small partnerships to large multi-national corporations, and has experience in Tax Treaty issues (Royal Bank of Canada (decision pending), and Anson [2015] UKSC 44) . Notable cases include: Union Castle [2018] UKUT 316 (TCC) (de-recognition of derivative contracts, and transfer pricing rules), W Resources [2018] UKFTT 746 (TC) (whether supplies of management services were taxable for VAT), Davies [2018] UKUT 130 (TCC) (CGT on exercise of unapproved employee share options and immediate sale of shares), and Travel Document Services [2018] EWCA Civ 549 (unallowable purpose in relation to loan relationship debits).