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There are two appeals being heard in the Supreme Court this week. In Courtroom 1, Lords Hope, Rodger, Walker, Collins, Kerr, Clarke and Dyson will hear Commissioners for Her Majesty’s Revenue & Customs v Tower MCashback LLP 1 from Monday 21 to Tuesday 22 February 2011. The issues are (1) whether when evaluating whether capital expenditure has been incurred in relation to an asset acquired using borrowed funds regard should be had to the facts viewed realistically of the transaction context as well as the terms of the loan agreement; and (2) whether ownership of the asset is relevant to whether expenditure has been incurred. Our case preview is here and the Supreme Court details are here.
On Wednesday 23 and Thursday 24 February in Courtroom 2, FA (Iraq) v Secretary of State for the Home Department will be heard by Lords Phillips, Hope, Brown, Kerr and Dyson. The court will decide whether the EU law principle of equivalence requires section 83 of the Nationality, Immigration and Asylum Act 2002 to be construed so as to provide a right of appeal against a decision by the Secretary of State to refuse to grant a person subsidiary protection status under the Qualification Directive 2004/83/EC, where that person has been given leave to enter or remain in the United Kingdom for more than one year. Our case preview is here. The Supreme Court case details can be found here.
The Supreme Court has announced judgments of the following will be handed down on Wednesday 23 February next week:
– Birmingham City Council v Frisby; Leeds City Council v Hall; and Mayor and Burgesses of the London Borough of Hounslow v Powell, heard 23 – 24 November 2010 (here is our case preview); and
– R v M and R v F, heard 6 December 2010.
The Privy Council will hear Edwin M Hughes v La Baia Limited (Anguilla) in Courtroom 3 of the Supreme Court from Wednesday 23 to Thursday 24 February 2011. This case from the Anguilla Court of Appeal concerns a dispute as to ownership of land and will be heard by Lords Rodger, Walker, Mance, Clarke and Saville of Newdigate.
The Privy Council has announced the hand down on Wednesday 23 February 2011 of:
– Nigel Sookram v The Queen (Grenada), heard 19 January 2011; and
– Bahamas Hotel Maintenance & Allied Workers Union v Bahamas Hotel Catering & Allied Workers Union & Ors, heard 15 December 2010.
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
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
JP Morgan Chase Bank N.A. and another v Berliner Verkehrsbetriebe (BVG) Anstalt des Oeffentlichen Rechts, heard 11 November 2010
WL Congo 1 and 2 & anr v Secretary of State for the Home Department and KM (Jamaica) v Secretary of State for the Home Department, heard 15-18 November 2010
Baker v Quantum Clothing Group Limited & Ors; Baker v Quantum Clothing Group Limited & Ors (Pretty Polly Limited); and Baker v Quantum Clothing Group Limited & Ors (Meridian Limited), heard 22-24 November 2010
Patmalniece (FC) v Secretary of State for Work and Pensions, heard 29 November – 1 December 2010
Jones v Kaney, heard 11 – 12 January 2011
Duncombe and others v Secretary of State for Children, Schools and Families, heard 17-18 January 2011
Farstad Supply A/S v Enviroco, heard 19-20 January 2011
Al Rawi and others (Respondents) v The Security Service and others (Appellants), heard 24 -27 January 2011
Home Office (Appellant) v Tariq (Respondent), heard 24 – 27 January 2011
Home Office (Respondent) v Tariq (Appellant), heard 24 – 27 January 2011
R (on the application of GC) (FC) v The Commissioner of Police of the Metropolis; R (on the application of C) (FC) v The Commissioner of Police of the Metropolis, heard 31 January – 1 February 2011
In the matter of an application by Brigid McCaughey and another for Judicial Review (Northern Ireland), heard 2 – 3 February 2011
Secretary of State for Communities and Local Government & another v Welwyn Hatfield Borough Council, heard 7 – 8 February 2011
R (on the application of Adams) (FC) v Secretary of State Justice; In the Matter of an Application by Eamonn MacDermott for Judicial Review (Northern Ireland); and In the Matter of an Application by Raymond Pius McCartney for Judicial Review (Northern Ireland), heard 15 – 17 February 2011.
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
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
AK Investment CJSC v Kyrgyz Mobil Tel Limited and Others; Altimo Holdings and Investments Limited v Kyrgyz Mobil Tel Limited and Others; CP Credit Prive SA v Kyrgyz Mobil Tel Limited and Others; and Fellowes International Holdings Limited v Kyrgyz Mobil Tel Limited and Others, heard 30 November-7 December 2010.
John Thompson & Another (Original Appellants/Cross Respondents) v Goblin Hill Hotels Limited (Original Respondents/Cross Appellants) (Jamaica), heard 20 January 2011
Tasarruf Mevduati Sigorta Fonu v Merrill Lynch Bank and Trust Company (Cayman) Limited & Others, heard 31 January – 1 February 2011
Curtis Francis Warren and Others v HM Attorney General for the Bailiwick of Jersey, heard 9 – 10 February 2011
