This Week in the Supreme Court – w/c 17th July 2023 – UKSCBlog

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

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