Gabriel Popoviciu ("Popoviciu") was convicted in Romania of two offences - accessory to aggravated abuse of power, and bribery – and was sentenced to 7 years' imprisonment.
On 3 August 2017, a European Arrest Warrant ("EAW") was issued by the Bucharest Court of Appeal (the "Bucharest Court") seeking the return of Popoviciu. He was arrested on 14 August 2017 and on 12 July 2019 the Westminster Magistrates' Court ordered his extradition.
Popoviciu appealed to the Administrative Court on the basis that the judge that convicted him in Romania, Judge Tudoran, had an undisclosed and inappropriate long-standing relationship with the prosecution's primary witness. Popoviciu provided new evidence from a Romanian lawyer who is investigating Judge Tudoran for various corruption-related offences which shed light on his relationship with the prosecution's primary witness. The Administrative Court admitted this new evidence and, having taken it into account, overturned the Westminster Magistrates' Court's order. It held that there was a real risk that Popoviciu’s trial in Romania had been flagrantly unfair, and therefore returning Popoviciu to Romania would breach his Article 5 rights as he faced being imprisoned for a substantial period there because of his conviction. The judge's undisclosed relationship with the primary witness meant that Popoviciu suffered a complete denial of his Article 6 rights. The Bucharest Court now appeals to the Supreme Court.

In 2007, Vermilion Holdings Limited (“VHL”) granted Quest Advantage Limited (“Quest”), a corporate advisory and accounting company owned by Mr Noble (of which he was a director), an option to acquire 1.5% of VHL’s ordinary share capital (the “2007 Option”). Mr Noble was also appointed as a director of VHL from 16 March 2007, with a £4,167 monthly fee. The 2007 Option was novated to Mr Noble on 9 June 2016. Following a sale of VHL in November 2016, Mr Noble realised £636,238 from the exercise of the 2007 Option.
A dispute arose as to whether the gain was subject to income or capital gains tax. HMRC considered the 2007 Option an employment-related securities option under section 471 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”), making Mr Noble liable for £285,148.76 (income tax) and £100,709.98 (National Insurance), by decisions dated 17 August 2017.
VHL appealed against these decisions to the First-Tier Tribunal, which allowed VHL’s appeal. By decision dated 27 May 2020, the Upper Tribunal allowed HMRC’s appeal. The Inner House allowed VHL’s appeal by decision dated 20 August 2021. HMRC now appeals to the Supreme Court.