This Week in the Supreme Court – Week Commencing 10th October 2022 – UKSCblog

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

On Tuesday 11th and Wednesday 12th October, the court will hear the Reference by the Lord Advocate of devolution issues under paragraph 34 of Schedule 6 to the Scotland Act 1998. The court will hear submissions on the proposed Scottish Independence Referendum Bill; in particular whether a provision within the Bill that provides the question to be asked in a referendum relates to reserved matters or not. The case will be heard at 10:30 in Courtroom Two, and will continue on Wednesday from 10:30.

On Wednesday 12th October, the court will hand-down judgment in the case of DCM (Optical Holdings) v Commissioners for His Majesty’s Revenue and Customs, which is on appeal from [2020] CSIH 60 and was heard on the 8th of February 2022. It concerns tax assessments made in 2005 and whether they were out of time and therefore time barred, and whether HMRC has an implied power to refuse to accept a sum claimed by a taxpayer by way of input tax. The judgment will have the citation [2022] UKSC 26.

The following Supreme Court judgments remain outstanding: (As of 12/10/22)

  • 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
  • East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22 June 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
  • 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
  • Commissioners for Her Majesty’s Revenue and Customs v NHS Lothian Health Board, heard 8th June 2022
  • Canada Square Operations Ltd v Potter, heard 14th June 2022
  • Rv Andrews, heard 21st June 2022
  • Hillside Parks Ltd v Snowdonia National Park Authority, heard 4th July 2022
  • DB Symmetry Ltd and another v Swindon Borough Council, heard 12th July 2022.
  • Reference by the Attorney General for Northern Ireland – Abortion Services (Safe Access Zones) (Northern Ireland) Bill, heard 19th July 2022
  • R (on the application of VIP Communications Ltd (In Liquidation)) v Secretary of State for the Home Department, heard 4th October 2022
  • of DCM (Optical Holdings) v Commissioners for His Majesty’s Revenue and Customs, heard 12th October 2022.


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