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

On Tuesday 8th February, the Supreme Court will hear the case of DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland). This will take place at 10:30am in Courtroom One, and the judgment being appealed is [2020] CSIH 60. The Court will consider whether tax assessments made by HMRC in 2005 were made out of time and therefore time barred, as well as whether HMRC have an implied power to refuse to accept a sum claimed by a taxpayer by way of input tax.

The following Supreme Court judgments remain outstanding: (As of 07/2/22)

  • 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
  • BTI 2014 LLC v Sequana SA and Ors, heard 4 May 2021
  • Bott & Co Solicitors v Ryanair DAC, heard 20 May 2021
  • East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22 June 2021
  • Basfar v Wong, heard 13th-14th October
  • Secretary of State for the Home Department v SC (Jamaica), heard 19th October
  • Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd, heard 26th October
  • Harpur Trust v Brazel, heard 9th November 2021
  • FirstPort Property Services Ltd v Settlers Court RTM Company and others heard 10th November 2021
  • Craig v Her Majesty’s Advocate (for the Government of the United States of America) and another heard 25th November 2021
  • Bloomberg LP v ZXC heard 30th November 2021
  • Guest and another v Guest heard 3rd December 2021
  • Fearn and others v Board of Trustees of the Tate Gallery heard 7th December 2021
  • Croydon London Borough Council v Kalonga, heard 12th January 2022
  • Stanford International Bank Ltd (in liquidation) v HSBC Bank PLC, heard 19th January 2022
  • Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another, heard 25th January 2022
  • R v Maughan, heard 27th January 2022
  • Cornerstone Telecommunications Infrastructure Ltd v Compton Beauchamp Estates Ltd, Cornerstone Telecommunications Infrastructure Ltd v Ashloch Ltd and another and On Tower UK Ltd (formerly known as Arqiva Services Ltd) v AP Wireless II (UK) Ltd, heard 1st February 2022
  • DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland), heard 8th February