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  UKSC 44) . Notable cases include: Union Castle  UKUT 316 (TCC) (de-recognition of derivative contracts, and transfer pricing rules), W Resources  UKFTT 746 (TC) (whether supplies of management services were taxable for VAT), Davies  UKUT 130 (TCC) (CGT on exercise of unapproved employee share options and immediate sale of shares), and Travel Document Services  EWCA Civ 549 (unallowable purpose in relation to loan relationship debits).
Bloomberg Tax Management Portfolios
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (O-Z) (Portfolio 6895)
This Portfolio discusses the competent authority functions and procedures of Russia, Spain, Sweden, Switzerland and the United Kingdom.