On Tuesday 28 Jan 2014 is the Scottish appeal of Durkin v DSG Retail Ltd & Anor. This case originated in 1998 when the appellant went to a branch of PC World, the retail premises of the first respondent, to purchase a laptop with an inbuilt modem. A laptop was identified by an employee as suitable, and it was purchased on the understanding that it could be returned if it did not have an inbuilt modem. A deposit was paid to the first respondent and a consumer credit agreement was signed with the second respondent. On discovering that the laptop did not come with an inbuilt modem it was immediately returned, but the request to refund the deposit and cancel the credit agreement was refused. The appellant successfully sued for the return of the deposit, and when the second respondent sought payment he explained that he had returned the laptop and rescinded the consumer credit agreement. The second respondent served a default notice on the appellant and reported him to credit reference agencies. The Supreme Court will determine whether there was a valid loan agreement between the appellant and the second respondent; and if so, whether the right to rescind was a “like claim” under the Consumer Credit Act 1974, s 75(1).

From Wednesday until Thursday 30 Jan 2014 is the matter of The Commissioners for Her Majesty’s Revenue and Customs v Secret Hotels2 Ltd (formerly Med Hotels Ltd). The appellant company operated a website via which it marketed hotel, villa and apartment accommodation in resorts. Under the Tour Operators Margin Scheme contained in the Value Added Tax Act 1983 a travel agent or tour operator supplying foreign accommodation services as agent for a principal (i.e. the hotel operator) must pay VAT in the member state where the accommodation is located (if it is within the EU). However, where the travel agent or tour operator supplies the accommodation services in its own name, VAT is payable in the member state in which the travel agent or tour operator is established. HMRC’s claim is that, during the periods to which the assessments in question relate, the appellant was supplying accommodation services as principal and so VAT is owed in the UK. The appellant argues that it was supplying accommodation services for a disclosed principal – the various hotel operators – and the supplies are therefore to be treated as having been made outside the UK for VAT purposes.

On Wednesday 29 Jan 2014 the Supreme Court will hand down judgment in the following: R v Mackle (Nos. 1, 2 and 3), and R v McLaughlin; In the matter of an application of Raymond Brownlee for Judicial Review; and A v Secretary of State for the Home Department.

In the Privy Council today is the appeal from Antigua and Barbuda of The Attorney General v HMB Holdings Ltd. This matter concerns the compulsory acquisition of land in Half Moon Bay and the appropriate level of compensation payable.

On Wednesday 29 Jan 2014 is the Mauritian matter of Den Danske Bank A/S v Surinam Shipping Limited & Ors. The Judicial Committee will determine whether the co-respondent went beyond its role as an advising bank and assumed the role of a confirming bank in the sale of a shipping vessel.

The following Supreme Court judgments remain outstanding:

Re an application by Central Craigavon Ltd for Judicial Review, heard 15 May 2013.

R v Ahmad & Anor, heard 29 July 2013.

P (by his litigation friend the Official Solicitor) v Cheshire West and Chester Council, and P & Anor (by their litigation friend, the Official Solicitor) v Surrey County Council, heard 21 – 23 October 2013.

Kennedy v The Charity Commission, heard 29 – 31 October 2013.

Williams v Central Bank of Nigeria, heard 4 – 5 November 2013.

EM (Eritrea) & Ors v Secretary of State for the Home Department, heard 6 – 7 November 2013.

Richardson & Anor v DPP, heard 12 November 2013.

Coventry & Ors v Lawrence & Anor, heard 12 – 14 November 2013.

Cramaso LLP v Ogilvie-Grant, Earl of Seafield & Ors, heard 18 – 19 November 2013.

Stott v Thomas Cook Tour Operators Ltd, heard 20 November 2013.

Commissioners for Her Majesty’s Revenue and Customs v Marks and Spencer plc, heard 25 – 26 November 2013.

R (Eastenders Cash and Carry plc & Ors) v Commissioners for Her Majesty’s Revenue and Customs, heard 27 – 28 November 2013..

 R (British Sky Broadcasting Ltd) v Commissioner of Police of the Metropolis, heard 3 December 2013.

R v O’Brien, heard 5 December 2013.

R (T & Anor) v SSHD & Anor, heard 9 – 10 December 2013.

R (AM) v The Director of Public Prosecutions; R (AM) v Director of Public Prosecution; and R (Nicklinson & Anor) v Ministry of Justice, heard 16 – 19 December 2013.

Adamson v Paddico Ltd and Taylor (on behalf of the Society for the Protection of Markham & Little Francis) v Betterment Properties Ltd, heard 15 January 2014.

Holt v Her Majesty’s Attorney General on behalf of the Queen, heard 15 – 16 January 2014.

The Commissioners for HMRC v Forde and McHugh Ltd, heard 16 January 2014.

Cox v Ergo Versicherung AG (formerly known as Victoria), heard 20 – 21 January 2014.

A v Secretary of State for the Home Department (Scotland), heard 22 – 23 January 2014.