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

On Wednesday 19th July the Court will hand-down judgment in Jones v Birmingham City Council and another [2023] UKSC 27. The Court will determine whether Part 4 of the Policing and Crime Act 2009 is incompatible with Article 6 of the European Convention on Human Rights. The hand-down will begin at 9:45am in Courtroom 1.

From Wednesday 19th July – Thursday 20th July the Court will hear the case of Commissioners for His Majesty’s Revenue and Customs v Fisher and another, on appeal from [2021] EWCA Civ 1438. The Court will consider what is the correct construction of the anti-avoidance provisions in section 739 and following of the Income and Corporation Taxes Act 1988 (and its successor in Chapter 2 of Part 13 of the Income Tax Act 2007)? In particular:

  1. When does an individual make a transfer of assets so as to come within the scope of section 739 ICTA 1988?
  2. When does the motive defence in section 741 ICTA 1988 apply to prevent a charge applying?
  3. In the context of the facts of this case, is the charge applied to the relevant transfer contrary to EU law on free movement?
  4. When is a charge on income too remotely connected from the transfer on which the liability is based?

The following Supreme Court judgments remain outstanding: (As of 21/07/23)

  • East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22nd June 2021
  • Canada Square Operations Ltd v Potter, heard 14th June 2022
  • Chief Constable of the Police Service of Northern Ireland and another v Agnew and others (Northern Ireland), heard 14th-15th December 2022
  • Smith and another v Royal Bank of Scotland, heard 12th January 2023
  • Republic of Mozambique (acting through its Attorney General) v Privinvest Shipbuilding SAL (Holding) and others, heard 24-25th January 2023
  • R (PACCAR Inc and others) v Competition Appeal Tribunal and others, heard 16th February 2023.
  • Lifestyle Equities C.V. and another v Ahmed and another, heard 20th February 2023
  • Thaler v Comptroller-General of Patents, Designs and Trade Marks, heard 2nd March 2023
  • The Manchester Ship Canal Company Ltd v United Utilites Water Ltd No 2, heard 6th March 2023
  • R (on the application of Palmer) v Northern Derbyshire Magistrates Court and another, heard 8th March 2023
  • Secretary of State for Transport v Curzon Park Ltd and others, heard 19th April 2023
  • Independent Workers Union of Great Britain v Central Arbitration Committee and another, heard 25th April 2023
  • R (on the application of Worcestershire County Council) v Secretary of State for Health and Social Care, heard 27th April 2023
  • R (on the application of Imam) v London Borough of Croydon, heard 3rd May 2023
  • Polmear and another v Royal Cornwall Hospitals NHS Trust, heard 15th May 2023.
  • R (on the application of Afzal) v Secretary of State for the Home Department, heard 7th June 2023.
  • Herculito Maritime Ltd and others v Gunvor International BV and others, heard 14th June 2023.
  • Zubaydah v Foreign and Commonwealth Office and others, heard 14th June 2023.
  • TUI Ltd v Griffiths, heard 21st June 2023.
  • R (on the application of Finch on behalf of the Weald Action Group) v Surrey County Council and others, heard 21st June 2023.
  • Commissioners for His Majesty’s Revenue and Customs v Professional Game Match Officials Ltd, heard 26th June 2023.
  • SkyKick UK Ltd and another v Sky Ltd and others, heard 28th June 2023.
  • Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and others, heard 5th July 2023.
  • Target Group Ltd v Commissioners for His Majesty’s Revenue and Customs, heard 12th July 2023.
  • Byers and others v Saudi National Bank, heard 12th July 2023.
  • Commissioners for His Majesty’s Revenue and Customs v Fisher and another, heard 19th-20th July 2023.