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

On Wednesday 18th January the Court will heard the case of Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland), on appeal from [2021] CSIH 29. The appeal concerns whether the taxpayer’s sale of certain property was a supply exempt from value added tax (“VAT”). More specifically, whether the taxpayer intended or expected that the property sold was or would be a capital item in the hands of the purchaser under Schedule 10 of the VAT Act 1994, resulting in the taxpayer’s option to tax being disapplied. The hearing will begin at 10:30 in Courtroom 2.

On Thursday 19th January the Court will hand-down judgment in Sara & Hossein Asset Holdings Ltd (a company incorporated in the British Virgin Islands) v Blacks Outdoor Retail Ltd [2023] UKSC 2, on appeal from [2020] EWCA Civ 1521. The key issue is whether the Court of Appeal erred in its construction of a provision in a commercial lease concerning service charges. The hand-down will take place at 9:45 am in Courtroom 2.

The following Supreme Court judgments remain outstanding: (As of 20/01/23)

  • 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
  • East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22 June 2021
  • Fearn and others v Board of Trustees of the Tate Gallery, heard 7th December 2021
  • Canada Square Operations Ltd v Potter, heard 14th June 2022
  • R (on the application of VIP Communications Ltd (In Liquidation)) v Secretary of State for the Home Department, heard 4th October 2022
  • Unger and another (in substitution for Hasan) v Ul-Hasan (deceased) and another, heard 20th October 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
  • Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland), heard 17th January 2023