Sarah has a growing practice in local government finance encompassing all aspects of rating and council tax law. She advises and acts for ratepayers, local authorities and HMRC
She advises on the collection and enforcement of rates due on occupied and unoccupied property. She has appeared in the magistrates' court, VTE, High Court and Upper Tribunal in rating matters.
Sarah also lectures and delivers training on rating and council tax.
Recent work includes:
- Wigan Football Club Limited v Wayne Cox (VO)  UKUT 0389 (LC) - appeared for successful VO on whether relegation of a football club amounts to an MCC for rating purposes (junior to Hui-Ling McCarthy QC)
- Corkish v Berg  EWHC 2521 (Admin) - appeared for successful VO; meaning of “dwelling” in Council Tax law
- Baiyelo v Corkish (2017) - Council Tax appeal before VT President. Test case on statutory interpretation as to who is an "interested person" for the purposes of making a proposal under The Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009.
- Graves v (1) Valuation Tribunal Service (2) Ms Dixon (VO) (2017) - Acted for successful Defendant in Council Tax JR.
- Delph Property Group v (1) Alexander (VO) and (2) Leicester City Council (2018) - VT appeal on deeming provisions and completion notices.
- Harrow Borough Council v Ayiku  EWHC 1200 (Admin) - test case on scope of council tax exemptions for spouses of non-British students (junior to Richard Glover QC).