This Week in the UKSC – w/c 21st March 2022

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

On Tuesday 22nd March the Supreme Court will hear the joint cases of In the matter H-W (Children) and H-W (Children) No 2, on appeal from [2021] EWCA 1451. The Court will consider the following issue: when an appellate court reviews a first instance decision concerning the proportionality of orders made under the courts’ obligations under the Human Rights Act 1998, is it necessary for the appellate court to undertake its own proportionality assessment of that decision? The hearing will take place at 10:30 in Courtroom 2.

On Wednesday 23rd March the Court will hand down judgment in Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another, on appeal from 2020 EWCA Civ 663. The Court was asked to consider Whether accounting debits relating to the grant of share options to employees are a deductible expense for corporation tax purposes.

 

The following Supreme Court judgments remain outstanding: (As of 23/3/22)

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
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
Guest and another v Guest heard 3rd December 2021
Fearn and others v Board of Trustees of the Tate Gallery heard 7th December 2021
Stanford International Bank Ltd (in liquidation) v HSBC Bank PLC, heard 19th 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 2022
R (on the application of Coughlan) v Minister for the Cabinet Office, heard 15th February 2022
Competition and Markets Authority v Pfizer Inc and Flynn Pharma Ltd, heard 22nd February 2022
In the matter H-W (Children) and H-W (Children) No 2, heard 22nd March 202

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