The Supreme Court of the United Kingdom

• JCPC Hearing

  Court room 3

  10:30AM

  Unicomer (St Vincent) Ltd (Appellant) v Appeal Commissioners and another (Respondents) (St Vincent and the Grenadines)
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Upcoming

• The Judicial Committee of the Privy Council

  Hearing

  15 April 2026

  Unicomer (St Vincent) Ltd (Appellant) v Appeal Commissioners and another (Respondents) (St Vincent and the Grenadines)

  (1) Is an arrangement under which the appellant obtained insurance from an insurer who reinsured the risk with an entity related to the appellant, such that 95% of the premiums were ultimately received by that related entity, a transaction falling within the meaning of section 23 of the Income Tax Act, Chapter 435 (“ITA”)? (2) Is the appellant required to pay withholding tax on the premiums received by its related entity pursuant to section 66 of the ITA? (3) Are profits made by the appellant from hire-purchase agreements taxable at the time the agreements were entered into or upon receipt of the hirer’s instalments under section 9 of the ITA?

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• The Judicial Committee of the Privy Council

  Judgment

  16 April 2026

  Avaria Niles (Respondent) v Judicial and Legal Service Commission and another (Appellants) (Trinidad and Tobago)

  Lord Sales,

  Lord Briggs,

  Lord Burrows,

  Lady Simler,

  Lord Justice Colton

  Did the Court of Appeal err in holding that a claim for judicial review was available to the Respondent and that the statutory scheme governing disciplinary proceedings did not provide an effective alternative remedy for her jurisdictional complaint?

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• UK Supreme Court

  Hearing

  21 April 2026

  R v McCafferty and others (Appellants)

  Lord Reed,

  Lord Sales,

  Lord Leggatt,

  Lady Simler,

  Lord Doherty

  Did individuals charged with an offence contrary to section 78(1) and (4) of the Police, Crime, Sentencing and Court Act 2022 (“the 2022 Act”) of the 2022 Act have “no case to answer”, on the basis that there was no evidence before the jury of an essential element of the offence?

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• The Judicial Committee of the Privy Council

  Hearing

  8 October 2026

  Wayne Alleyne and 4 others (Appellants) v The Attorney General of Trinidad and Tobago (Respondent) (Trinidad and Tobago)

  Were the appellants entitled to declaratory relief in respect of the breaches of their constitutional rights as identified by the Judge? What is the correct approach that the courts should adopt to the assessment and award of vindicatory (as opposed to compensatory) damages? Have the courts in Trinidad and Tobago adopted an erroneous approach to the assessment of damages awarded for the breach of constitutional rights?

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• The Judicial Committee of the Privy Council

  Hearing

  19 October 2026

  Teresa De Silva (Respondent) v Dindial's Hardware Limited (Appellant) (Trinidad and Tobago)

  Was the appellant entitled to terminate the contract for the sale of a parcel of land without making time of the essence?

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