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On Tuesday 24 March 2020, the Supreme Court will hear the appeal of Fowler v Commissioners for Her Majesty’s Revenue and Customs via video link. This appeal will consider whether Article 7 (on business profits) of the UK- South Africa Double Taxation Treaty (‘DTC’) or DTC (on income employment) Article 14 applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the UK under a contract of employment.

On Wednesday 25 March 2020, the Supreme Court will hand down judgment in Elgizouli (AP) v Secretary of State for the Home Department. This appeal will consider whether it was unlawful for the Secretary of State to exercise his power to provide a mutual legal assistance request so as to supply evidence to a foreign state that will facilitate the imposition of the death penalty and whether it was lawful under the Data Protection Act, Part 3 for law enforcement authorities in the UK to transfer personal data to law enforcement authorities abroad for use in capital criminal proceedings.

The following Supreme Court judgments remain outstanding:

Keefe (by his litigation friend Eyton) v Hoteles Pinero Canarias SL, heard 7 Mar 2017.

Arcadia Petroleum Ltd & Ors v Bosworth & Anor, heard 10-11 Apr 2017.

Vedanta Resources Plc & Anor v Lungowe & Ors, heard 15-16 Jan 2019.

Sevilleja v Marex Financial Ltd, heard 8 May 2019.

Test Claimants in the Franked Investment Income Group Litigation & Ors v Commissioners of Inland Revenue, heard 27 Jun 2019.

R (DN (Rwanda)) v Secretary of State for the Home Department, heard 7- 8 October 2019.

Duval v 11-13 Randolph Crescent ltd, heard 10 October 2019.

Unwired Planet International Ltd & Anor v Huawei Technologies (UK) Co Ltd & Anor, Huawei Technologies Co Ltd & Anor v Conversant Wireless Licensing SARL and ZTE Corporation & Anor v Conversant Wireless Licensing SARL, heard 21- 24 October.

In the matter of an application by Anthony McIntyre for Judicial Review (Northern Ireland), heard 24 October 2019.

Commissioners for Her Majesty’s Revenue & Customs v Parry & Ors, heard 31 October 2019.

Aspen Underwriting Ltd & Ors v Credit Europe Bank NV, heard 4-5 November 2019.

WM Morrisons Supermarkets plc v Various Claimants, heard 6-7 November 2019.

Halliburton Company v Chubb Bermuda Insurance Ltd (Formerly known as Ace Bermuda Insurance Ltd), heard 12-13 November 2019.

ABC (AP) v Principal Reporter & Anor (Scotland), heard 13- 14 November 2019.

In the matter of XY (AP) (Scotland), heard 13- 14 November 2019.

R v Adams (Northern Ireland), heard 19 November 2019.

R (Palestine Solidarity Campaign Ltd & Anor) v Secretary of State for Communities and Local Government, heard 20 November 2019.

Barclays Bank plc v Various Claimants, heard 28 November 2019.

R v Hilton (Northern Ireland), heard 2 December 2019.

MacDonald & Anor v Cambroe Estates Ltd (Scotland), heard 4 December 2019.

AM (Zimbabwe) v Secretary of State for the Home Department, heard 4-5 December 2019.

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.

Villiers v Villiers, heard 9- 10 December 2019.

R (on the application of Pathan) v Secretary of State for the Home Department, heard 12 December 2019.

Lehtimaki & Ors v Cooper, heard 14- 15 January 2020

Sainsbury’s Supermarkets Ltd v Visa Europe Services LLP & Ors, heard 20-23 January 2020

R V C, heard 27 January 2020

Peninsula Securities Ltd v Dunnes Stores (Bangor) Ltd (Northern Ireland), heard 28- 29 January 2020

Zipvit Ltd v Commissioners for HMMRC, heard 29- 30 January 2020

Regeneron Pharmaceuticals Inc v Kymab Ltd, heard 11-12 February 2020

Royal Mencap Society v Tomlinson-Blake, heard 12- 13 February 2020

Shannon v Rampersad & Anor (T/A Clifton House Residential Home), heard 12-13 February 2020

Test Claimants in the Franked Investment Income Group Litigation & Ors v Commissioners of Inland Revenue (1) and (2), heard 18- 20 February 2020

Dill v Secretary of State for Communities and Local Government & Anor, heard 10 March 2020

Cardtronics UK Ltd & Ors v Sykes & Ors, heard 11- 12 March 2020

Serafin v Malkiewicz & Ors, heard 17- 19 March 2020.