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The Supreme Court is scheduled to hear one appeal this week, for three days from Tuesday 2 November 2010. This is the appeal in the case of Commissioners for Her Majesty’s Revenue and Customs v DCC Holdings (UK) Limited. It will be heard by Lords Hope, Walker, Collins, Kerr and Clarke. The court will consider the proper interpretation of s.84 Finance Act 1996 (now s.307 Corporation Tax Act 2009) and, in particular, the emphasis to be placed on the words “fairly represent”. The case details from the Supreme Court can be found here.
The Judicial Committee of the Privy Council will hear two appeals this week, starting with Francis Paponette LLP & Others v The Attorney General of Trinidad and Tobago on Monday 1 and Tuesday 2 November. This case concerns whether the mandatory payment of “user fees” imposed on taxis is unconstitutional and will be heard by Lord Phillips, Lady Hale, Lord Brown, Sir John Dyson SCJ and Sir Malachy Higgins (a Northern Ireland Lord Justice of Appeal). The case of Culross Global SPC Limited v Strategic Turnaround Master Partnership Limited (Cayman Islands) will be heard over Wednesday 3 and Thursday 4 November by Lady Hale, Lords Brown and Mance, Sir John Dyson SCJ and Sir David Keene (a retired English Court of Appeal judge).
On Wednesday 3 November 2010 the Supreme Court will hand down judgment on Manchester City Council v Pinnock and Dallah Real Estate and Tourism Holding Company v The Ministry of Religious Affairs, Government of Pakistan. Our case preview for he latter case is here.
No judgments have been announced for hand down by the Privy Council this week.
Judgments outstanding
The following Supreme Court judgments remain outstanding:
R (SK) (Zimbabwe) v Secretary of State for the Home Department, heard 10-11 Feb 2010
R v Maxwell, heard 19-20 July 2010
Holland v The Commissioners for HMRC and another, heard 21-22 July 2010
Spiller and another v Joseph and others, heard 26 July 2010
Global Process Systems Inc and another v Syarikat Takaful Malaysia Berhad, heard 28 July 2010
Progress Property Company Limited v Moorgarth Group Limited, heard 5-6 October 2010
Human Genome Sciences Inc v Eli Lilly and Company, heard 7 October 2010
MA (Somalia) v Secretary of State for the Home Department, heard 11 October 2010
Multi-Link Developments Limited v North Lanarkshire Council (Scotland), heard 12 October 2010
Royal Bank of Scotland plc v John Patrick McCormack Wilson and another (Scotland) and Royal Bank of Scotland plc v Francis John Wilson and another (Scotland), heard 13-14 October 2010
R v Chaytor and others, heard 18-19 October 2010
Principal Reporter v K and others heard 20-21 October 2010
The Child Poverty Action Group v Secretary of State for Work and Pensions, heard 25 October 2010
Sienkiewicz (Administratrix of the Estate of Enid Costello deceased) v Greif (UK) Limited and Knowsley Metropolitan Borough Council) v Willmore, heard 26-28 October 2010
The following Privy Council judgments are awaited:
Romeo Cannonier & Ors v The Queen (St Christopher & Nevis) and Romeo Cannonier v The Queen (St Christopher & Nevis), heard 13 May 2010
Noel Campbell v The Queen (Jamaica), heard 21-22 July 2010
The Public Service Appeal Board v Omar Maraj (Trinidad & Tobago), heard 5 October 2010
Tabeel Lewis v The State of Trinidad & Tobago, heard 11 October 2010
E. Anthony Ross v. Bank of Commerce (Saint Kitts Nevis) Trust and Savings Association Limited, heard 12 October 2010
The Palms Resort Limited v. P.P.C. Limited, heard 13 October 2010
Charles Villeneuve & Anr (Appellants) v Joel Gaillard & Anr (Respondents) (Bahamas), heard 20-21 October 2010
National Transport Authority v Mauritius Secondary Industry Limited, heard 25 October 2010
Steven Kent Jervis & Another v Victor John Skinner (Bahamas), heard 27-28 October 2010
