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Biography

Head of Tax

Sarah is a tax lawyer specialising in:

Corporate tax, including mergers and acquisitions
Property tax
Employment tax, including advice relating to IR35 status of self-employment and termination agreements
VAT

She is a member of the Law Society's VAT and Duties sub-committee, which comments on draft VAT legislation to HMRC. She has been ranked by Chambers as a Leading Individual.

Publications

Sarah has contributed to the Law Society's new Inheritance Tax Planning Handbook. The handbook is edited by Irwin Mitchell's John Bunker, with contributions from colleagues across our Tax, Trusts and Estates, Corporate, and Wealth Management teams.

Read My Comments On The Latest News

02/02/2021
Brexit Fails To Deliver Northern Ireland Packages

“There were always going to be teething troubles as the UK settles into a new normal post-Brexit, even with a trade deal in place and special arrangements made for Northern Ireland. “The government has taken a lot of positive steps to help prepare Northern Ireland for Brexit but the ongoing lack of clarity over some issues is already making itself felt. “It should be possible to make the system work during the transition period up to April but it remains unclear what happens after this time and business needs confidence in both the transition arrangements and what will follow them. “The government needs to take the initiative and easing firms into a new system with a grace period would be better received if firms had an understanding of what that new system will look like, as we all feel our way into the new business realities post-Brexit.”
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29/01/2021
Lawyers Say It Is In UK And EU Interests To Tackle Rules Of Origin

“Many of the problems that have emerged surrounding ROO are not in the EU or the UK’s interests and highlight the risk of rushing a trade deal including complex legal agreements, without allowing time to review the implications in detail or to consider the potential for any unintended consequences for both sides. “The pickle Percy Pigs find themselves in come from clauses that, while a standard part of trade agreements, fail to account for the geographical closeness of the UK and EU, or for the supply chains and working relationships that have built up over decades of mutual cooperation. “The TCA was always going to need to be unique in many respects and while teething problems were inevitable, issues that left are left unchecked harm both sides and risk long term decay. “We know firms continue to have questions, from do we just pay the standard tariff, to how do we clear/pay the duty, through to issues over registering for VAT in other EU countries. “HM Revenue and Customs can only advise on UK VAT, so this remains a complex problem for those manufacturers importing and exporting throughout Europe, or relying on components from the EEA that move around as part of established supply chains and the process of manufacture. “The UK and the EU need to work together in the weeks and months ahead to iron out the issues and re-calibrate some of the rules in ongoing negotiation. It should be possible to arrive at an agreement that allows legitimate manufacturing on both sides to thrive. “Without solutions to ROO and other non-tariff barriers to trade, the UK risks being less attractive for serving both EU and global markets in the longer term. This needs to be addressed as the UK embarks not just on a new path internationally, but as part of the government’s ‘levelling up’ agenda for the country as a whole.”
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11/01/2021
VAT Changes Create E-commerce Chaos Post-Brexit

“Regardless of a trade deal being agreed, the start of new arrangements with the EU was always going to throw up unexpected challenges for businesses and consumers to navigate and the new VAT rules are a perfect example. “Short term consumer frustration may be a price the government is willing to pay in return for reducing VAT evasion and protecting UK interests but how far this becomes a long term issue will depend on the scale of any price rises and inconvenience, as the reality for consumers sinks in. “It remains to be seen how many businesses will wish to register for UK VAT, while those who do will face an estimated two month long process and may conclude this is not worthwhile. “The real litmus test of these changes will come in the long-term scale of the impact, not just on consumers, but on British businesses. In solving one problem, you risk creating another and in ensuring home firms are not disadvantaged over VAT, may unwittingly create a challenge for those UK firms, whose logistics and distribution centres are based in the EU. “Short term consumer pain for long term business and VAT gains is one thing, but if that pain leads to ongoing challenges for British business with European networks, then we have not heard the last of this issue.”
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08/10/2020
HMRC Letter Adds Value As Businesses Prepare For Brexit

“Regardless of any deal with the EU, some of these rules are going to be in force from day one. With some reports suggesting just one in four businesses are fully ready for trade post Brexit, there is a real fear that in dealing with the fallout from the Covid-19 lockdown, some businesses may not have had the bandwidth to tackle their Brexit arrangements too. “The new border controls will be introduced in stages, and customs declarations for non-controlled goods will have a six month grace period. It’s important this time is used as an opportunity to ensure businesses continue to run smoothly once the new rules come into force. “It’s not too late to seek advice, but everyone needs to understand that they must have their arrangements in hand if they intend to continue moving goods between Great Britain and the EU from January 2021.”
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Sarah Cardew

Biography

Head of Tax

Publications

Read My Comments On The Latest News

Brexit Fails To Deliver Northern Ireland Packages

Lawyers Say It Is In UK And EU Interests To Tackle Rules Of Origin

VAT Changes Create E-commerce Chaos Post-Brexit

HMRC Letter Adds Value As Businesses Prepare For Brexit

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Sarah Cardew

Biography

Head of Tax

Publications

Read My Comments On The Latest News

Brexit Fails To Deliver Northern Ireland Packages

Lawyers Say It Is In UK And EU Interests To Tackle Rules Of Origin

VAT Changes Create E-commerce Chaos Post-Brexit

HMRC Letter Adds Value As Businesses Prepare For Brexit

Send Us Your Enquiry