The Week in the Supreme Court – week commencing 24th January 2022

Hearings in the Supreme Court are now shown live on the Court’s website.

On Tuesday 25th January, the Court will hear Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another, on appeal from 2020 EWCA Civ 663. This case will consider accounting debits relating to the grant of share options to employees, and whether they are a deductible expense for corporation tax purposes. This will be heard at 10:30am in Courtroom One.

On Wednesday 26th January, the Court will hand down judgment in two joined cases; PWR v DPP and Akdogan and another (AP) v DPP. The Court will decide whether s13(1) of the Terrorism Act 2000 creates a strict liability offence, and if so, whether it is compatible with Article 10 of the ECHR. This judgment will have the citation [2022] UKSC 2, and was first heard on the 18th November 2021.

On Thursday 27th January, the Court will hear the case of R v Maughan. In this Northern Irish Case, the Court will be asked to decide whether the term “proceedings” should be confined to court proceedings in the context of considering reductions to defendants’ sentences when they plead guilty to a crime at an early stage, and whether those caught ‘red-handed’ should have these reductions reduced. The Judgment appealed is 2019 NICA 66; 2020 NICA 19, and the hearing will take place at 10:30am in Courtroom One.

A full list of the cases scheduled for the Hillary Term can be found here.

The following Supreme Court judgments remain outstanding: (As of 28/1/22)

The Law Debenture Trust Corporation plc v Ukraine (Represented by the Minister of Finance of Ukraine acting upon the instructions of the Cabinet of Ministers of Ukraine) Nos. 2 and 3, heard 9-12 December 2019
BTI 2014 LLC v Sequana SA and Ors, heard 4 May 2021.
Bott & Co Solicitors v Ryanair DAC, heard 20 May 2021
East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22 June 2021
R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department and R (on the application of The Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department) (Expedited), heard 23 and 24 June 2021
Basfar v Wong, heard 13th-14th October
Secretary of State for the Home Department v SC (Jamaica), heard 19th October
Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd, heard 26th October
Harpur Trust v Brazel, heard 9th November 2021
FirstPort Property Services Ltd v Settlers Court RTM Company and others heard 10th November 2021
Craig v Her Majesty’s Advocate (for the Government of the United States of America) and another heard 25th November 2021
Bloomberg LP v ZXC heard 30th November 2021
Guest and another v Guest heard 3rd December 2021
Fearn and others v Board of Trustees of the Tate Gallery heard 7th December 2021
Public Prosecutors Office of the Athens Court of Appeal v O’Connor (Northern Ireland) heard 13th December 2021
Croydon London Borough Council v Kalonga, heard 12th January 2022
Stanford International Bank Ltd (in liquidation) v HSBC Bank PLC, heard 19th January 2022
Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another, heard 25th January 2022
R v Maughan, heard 27th January 2022

 

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