This Week in the Supreme Court – week commencing 7th February 2022

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

On Tuesday 8th February, the Supreme Court will hear the case of DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland). This will take place at 10:30am in Courtroom One, and the judgment being appealed is [2020] CSIH 60. The Court will consider whether tax assessments made by HMRC in 2005 were made out of time and therefore time barred, as well as whether HMRC have an implied power to refuse to accept a sum claimed by a taxpayer by way of input tax.

The following Supreme Court judgments remain outstanding: (As of 07/2/22)

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
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
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
Cornerstone Telecommunications Infrastructure Ltd v Compton Beauchamp Estates Ltd, Cornerstone Telecommunications Infrastructure Ltd v Ashloch Ltd and another and On Tower UK Ltd (formerly known as Arqiva Services Ltd) v AP Wireless II (UK) Ltd, heard 1st February 2022
DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland), heard 8th February

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