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 and High Court in rating matters.
Sarah also lectures and delivers training on rating and council tax. She recently spoke at the Law Society on completion notices and the rating of ATMs.
Recent work includes:
- 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.
- LB of Wandsworth v HMRC - JR challenge to indexing provisions under Community Infrastructure Levy Regulations. Representing Claimant authority (junior to Douglas Edwards QC).
- 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).