Hearings in the Supreme Court are now shown live on the Court’s website.
On Wednesday 19th July the Court will hand-down judgment in Jones v Birmingham City Council and another [2023] UKSC 27. The Court will determine whether Part 4 of the Policing and Crime Act 2009 is incompatible with Article 6 of the European Convention on Human Rights. The hand-down will begin at 9:45am in Courtroom 1.
From Wednesday 19th July – Thursday 20th July the Court will hear the case of Commissioners for His Majesty’s Revenue and Customs v Fisher and anotheron appeal from [2021] EWCA Civ 1438. The Court will consider what is the correct construction of the anti-avoidance provisions in section 739 and following of the Income and Corporation Taxes Act 1988 (and its successors in Chapter 2 of Part 13 of the Income Tax Act 2007)? in particular:
- When does an individual make a transfer of assets so as to come within the scope of section 739 ICTA 1988?
- When does the motive of defense in section 741 ICTA 1988 apply to prevent a charge applying?
- In the context of the facts of this case, is the charge applied to the relevant transfer contrary to the EU law on free movement?
- When is a charge on income too remotely connected from the transfer on which the liability is based?
The following Supreme Court judgments remain outstanding: (As of 21/07/23)
- East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22nd June 2021
- Canada Square Operations Ltd v Potter, heard 14th June 2022
- Chief Constable of the Police Service of Northern Ireland and another v Agnew and others (Northern Ireland), heard 14th-15th December 2022
- Smith and another v Royal Bank of Scotland, heard 12th January 2023
- Republic of Mozambique (acting through its Attorney General) v Privinvest Shipbuilding SAL (Holding) and othersheard 24-25th January 2023
- R (PACCAR Inc and others) v Competition Appeal Tribunal and othersheard 16th February 2023.
- Lifestyle Equities CV and another v Ahmed and anotherheard 20th February 2023
- Thaler v Comptroller-General of Patents, Designs and Trade Marks, heard 2nd March 2023
- The Manchester Ship Canal Company Ltd v United Utilites Water Ltd No 2heard 6th March 2023
- R (on the application of Palmer) v Northern Derbyshire Magistrates Court and anotherheard 8th March 2023
- Secretary of State for Transport v Curzon Park Ltd and others, heard 19th April 2023
- Independent Workers Union of Great Britain v Central Arbitration Committee and anotherheard 25th April 2023
- R (on the application of Worcestershire County Council) v Secretary of State for Health and Social Careheard 27th April 2023
- R (on the application of Imam) v London Borough of Croydonheard 3rd May 2023
- Polmear and another v Royal Cornwall Hospitals NHS Trust, heard 15th May 2023.
- R (on the application of Afzal) v Secretary of State for the Home Departmentheard 7th June 2023.
- Herculito Maritime Ltd and others v Gunvor International BV and others, heard 14th June 2023.
- Zubaydah v Foreign and Commonwealth Office and others, heard 14th June 2023.
- TUI Ltd v Griffiths, heard 21st June 2023.
- R (on the application of Finch on behalf of the Weald Action Group) v Surrey County Council and others, heard 21st June 2023.
- Commissioners for His Majesty’s Revenue and Customs v Professional Game Match Officials Ltdheard 26th June 2023.
- SkyKick UK Ltd and another v Sky Ltd and others, heard 28th June 2023.
- Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and othersheard 5th July 2023.
- Target Group Ltd v Commissioners for His Majesty’s Revenue and Customsheard 12th July 2023.
- Byers and others v Saudi National Bankheard 12th July 2023.
- Commissioners for His Majesty’s Revenue and Customs v Fisher and another, heard 19th-20th July 2023.