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

On Tuesday 7th February 2023 the Court will hear Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Ltd (Scotland), on appeal from [2021] CSIH 45. The Court will consider if it was the right or opportunity for Mr Noble to acquire the 2007 Option (a) available by reason of his directorship of VHL (section 471(1) ITEPA); or (b) made available by Mr Noble’s employer (section 471(3) ITEPA), thereby subjecting it to income tax under Chapter 5, Part 7 of ITEPA. The hearing will begin at 10:30 in Courtroom 1.

On Wednesday 8 February 2023 the Court will hand down judgments in the following appeals:

  • In the matter of an application by Clifford Peeples for Judicial Review) (Northern Ireland) and In the matter of an application by James Hugh Allister and others for Judicial Review (Northern Ireland) [2023] UKSC 5. In these conjoined appeals, the appellants challenge the lawfulness and constitutionality of the respondents’ decisions and actions in the implementation, and operation of the Northern Ireland Protocol (“the Protocol”). Hand-down will take place at 9:45am in Courtroom 1.
  • Aviva Investors Ground Rent GP Ltd and another v Williams and others [2023] UKSC 6. The Court will determine to what extent a term in a residential lease which allows the landlord to revise the tenant’s share of the service charges invalidated by section 27A(6) of the Landlord and Tenant Act 1985. It will also determine if the effect is that any discretion to re-apportion the service charge is transferred from the landlord to the First-tier Tribunal does section 27A(6) enable the tenant as well as the landlord to invoke the Tribunal’s jurisdiction. The hand-down will take place at 10:30 in Courtroom 1.

On Wednesday 8th and Thursday 9th February 2023 the Court will hear Wolverhampton City Council and others v London Gypsies and Travellers and others. This case will consider whether the Court can grant final injunctions that prevent persons, who are unknown and unidentified as at the date of the order, from occupying and trespassing on land. The hearing will start at 10:30 in Courtroom 1.