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Sarabjit Singh

Call:  2001


Sarabjit Singh has a diverse civil practice, which includes public law/ immigration, tax/ rating, abuse work, clinical negligence and disciplinary cases. As a member of the Attorney General’s A Panel of counsel, he regularly appears unled in the Upper Tribunal, High Court, Court of Appeal, Supreme Court and European Court of Justice and has developed substantial expertise acting for Government departments in most of his practice areas. He is keen to use this expertise to build on his work acting for others. He has been recognised as a leading junior in legal directories since 2012, being described as “very good and very able” in Chambers & Partners 2017 and as a ‘forceful advocate’ in Chambers & Partners 2015.


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


Attorney General's A Panel of Junior Counsel to the Crown, 2014- present
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


Indirect tax

Well-regarded junior who possesses a broad civil practice, which encompasses an in-depth indirect tax expertise. An A-panellist for the Treasury, he is particularly well known for his representation of the Revenue…He is very good and very able” (Chambers & Partners 2017)

Very good with clients and always happy to get back to you very quickly” (Chambers & Partners 2016)

A “favourite of the Revenue and is known for his forceful advocacy” (Chambers & Partners 2015)

He is “very bright and very able” (Chambers & Partners 2014)

Sources remark on the Revenue’s fondness for Sarabjit Singh, who is regularly instructed on behalf of the Crown in indirect tax disputes” (Chambers & Partners 2013)

A “strong tax technician” with a strong endorsement from the market” (Chambers & Partners 2012)

Significant cases include the following

Public law and immigration

IT (Jamaica) v Secretary of State for the Home Department [2016] EWCA Civ 932, [2017] 1 WLR 240 (case before the Court of Appeal on the weight to be attached to the public interest, under the current immigration rules, when considering an appeal by a person who has already been deported against a refusal to revoke a deportation order)

R (on the application of AR (Pakistan)) v Secretary of State for the Home Department [2016] EWCA Civ 807, [2017] 1 WLR 255 (appeared as amicus curiae in the Court of Appeal in a case concerning the issue of whether the Chief Immigration Officer had the power to vary bail conditions imposed by an immigration tribunal)

HD (Trafficked women) Nigeria (CG) [2016] UKUT 454 (IAC) (country guidance case before the Upper Tribunal on whether it was safe for Nigerian sex trafficking victims to be returned to Nigeria)

OO (Gay Men) (CG) [2016] UKUT 65 (IAC) (country guidance case before the Upper Tribunal on the issue of whether gay men were generally at risk of persecution in Algeria)

Sarfraz v Disclosure and Barring Service [2015] EWCA Civ 544, [2015] 1 WLR 4441 (Court of Appeal case on whether a right to appeal existed against a refusal of permission to appeal against the decision of a body that was not a tribunal of law)

AA (Algeria) v The Secretary of State for the Home Department [2014] EWCA Civ 1741 and Soares v Secretary of State for the Home Department [2013] EWCA Civ 575 (two decisions by the Court of Appeal on the correct application of Article 3(2)(a) of Directive 2004/38/EC, which requires Member States to facilitate the entry and residence of “other family members” of European Union citizens)

Tax and duties

Case C-592/15, Commissioners for HMRC v British Film Institute (decision by the Court of Justice of the European Union on 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 Revenue & Customs [2016] UKSC 41, [2016] 1 WLR 2904 (decision by the Supreme Court on the meanings of ‘part’ and ‘accessory’ for customs duty purposes; Court of Appeal decision at [2015] EWCA Civ 25)

Revenue & Customs v SAE Education Ltd [2016] UKUT 193 (TCC), [2016] STC 1837 (guidance given by the Upper Tribunal (Tax and Chancery Chamber) on what an entity needs to show to establish that it is a college ‘of’ a university for the purposes of the VAT education exemption; on appeal to the Court of Appeal)

Vehicle Control Services Ltd v Revenue & Customs [2013] EWCA Civ 186, [2013] STC 892 (case before the Court of Appeal 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)

Rating and valuation

Newbigin (Valuation Officer) v SJ & J Monk (a firm) [2017] UKSC 14 (decision by Supreme Court 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 (Valuation Officer) [2015] EWCA Civ 718 (appeal 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)

Other information

VAT Registration No:  802 7615 46


Phone Clerk
020 7797 7500

Email Clerk


Sarabjit Singh Succeeds on behalf of the United Kingdom in European Court of Justice
Sarabjit Singh to lead Matt Donmall in landmark rating law case in Supreme Court on Monday
Sarabjit Singh appears in the Supreme Court
Sarabjit Singh wins for the Roald Dahl Museum against HMRC