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1515 Cases
UKSC/2025/0047
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TAX
Awaiting judgmentCase summary:Does the rule preventing the deduction of penalty payments for the purpose of calculating taxable profits encompass payments made to consumers/consumer organisations in settlement of regulatory investigations?
Last updated: 13 June 2026
UKSC/2025/0081
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LANDLORD AND TENANT
Awaiting JudgmentCase summary:In what circumstances can a party to a contract recover damages for a breach of that contract in respect of losses that were sustained not by the contracting party itself but by its subsidiary?
Last updated: 13 June 2026
UKSC/2026/0008
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EMPLOYMENT
Awaiting JudgmentCase summary:(1) Does section 47B(2) of the Employment Rights Act 1996 (the “ERA”) prevent an employee from bringing a claim under section 47B ERA against a co-worker and/or their employer for being subjected to detriment where that detriment amounts to a dismissal? (2) Were the Court of Appeal bound to apply the earlier decision of Timis v Osipov [2018] EWCA Civ 2321 (“Osipov”) on section 47B(2) ERA in the present appeals and was that decision correctly decided?
Linked casesLast updated: 13 June 2026
UKSC/2026/0005
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EMPLOYMENT
Awaiting JudgmentCase summary:(1) Does section 47B(2) of the Employment Rights Act 1996 (the “ERA”) prevent an employee from bringing a claim under section 47B ERA against a co-worker and/or their employer for being subjected to detriment where that detriment amounts to a dismissal? (2) Were the Court of Appeal bound to apply the earlier decision of Timis v Osipov [2018] EWCA Civ 2321 (“Osipov”) on section 47B(2) ERA in the present appeals and was that decision correctly decided?
Linked casesLast updated: 13 June 2026
UKSC/2026/0080
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FAMILY
Permission to Appeal grantedCase summary:Linked casesLegal Issue
Last updated: 12 June 2026
UKSC/2026/0074
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FAMILY
Permission to Appeal granted in partCase summary:Linked casesLegal Issue
Last updated: 12 June 2026
UKSC/2025/0119
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PUBLIC LAW AND HUMAN RIGHTS
Awaiting judgmentCase summary:Does the judicial review claim fall within the scope of Article 9(3) of the Aarhus Convention so that the Appellant can access costs protection under Part IX of CPR 46?
Last updated: 12 June 2026
UKSC/2026/0036
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CRIME
Permission to Appeal application lodgedCase summary:Does virtual, in-game currency satisfy the definition of “property” in section 4 of the Theft Act 1968?
Last updated: 11 June 2026
UKSC/2026/0038
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COURT PROCEDURE
Permission to Appeal refusedCase summary:Ms Mulumba filed applications to appeal to the Employment Appeal Tribunal against two Employment Tribunal judgments late. Should the Employment Appeal Tribunal Registrar have granted her an extension of time?
Last updated: 11 June 2026
UKSC/2026/0033
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IMMIGRATION
Permission to Appeal refusedCase summary:Did the Upper Tribunal and Court of Appeal err in holding that the First-tier Tribunal made no error of law in upholding a decision of the Secretary of State to refuse the appellant indefinite leave to remain in the United Kingdom? Did the First-tier Tribunal err in law by failing to follow the Joint Presidential Guidance Note No 2 of 2010: Child, vulnerable adult and sensitive appellant guidance?
Last updated: 11 June 2026
UKSC/2026/0030
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IMMIGRATION
Permission to Appeal refusedCase summary:Did the Upper Tribunal err in dismissing the appellant’s appeal against the decision of the Secretary of State for Home Department depriving him of British citizenship? Did the Court of Appeal err in dismissing the appellant’s appeal against the Upper Tribunal’s ruling?
Last updated: 11 June 2026
UKSC/2026/0028
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TAX
Permission to Appeal refusedCase summary:(1) Does section 64(2) of the Local Government Finance Act 1988 (the “LGFA”) create a specific, separate regime for advertising rights for the purposes of determining who is liable for business rates on those hereditaments or do established rating concepts also apply? (2) Regarding the rating of railway advertisement rights, do the concerned advertising rights at certain train stations form part of the appellant’s single, ‘bloc’ hereditament comprising the national railway meaning it should feature on the Central List or should those advertising rights be treated as separate, distinct hereditaments and feature on the relevant local lists instead?
Last updated: 11 June 2026
UKSC/2024/0123
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TAX
Judgment scheduledCase summary:(1) Does section 850 of the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA”) apply to profits retained by a corporate member of a limited liability partnership and subsequently reallocated to individual members of that partnership pursuant to an incentivisation and deferral arrangement? (2) If the answer to (1) is no, are the profits allocated by a corporate member of a limited liability partnership to its individual members under an incentivisation and deferral arrangement chargeable income tax, either (A) as miscellaneous income under section 687 ITTOIA; or (B) as sales of occupation income under the Income Tax Act 2007 (“ITA”)?
Linked casesLegal issue
Last updated: 11 June 2026
UKSC/2024/0122
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TAX
Judgment scheduledCase summary:(1) Does section 850 of the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA”) apply to profits retained by a corporate member of a limited liability partnership and subsequently reallocated to individual members of that partnership pursuant to an incentivisation and deferral arrangement? (2) If the answer to (1) is no, are the profits allocated by a corporate member of a limited liability partnership to its individual members under an incentivisation and deferral arrangement chargeable income tax, either (A) as miscellaneous income under section 687 ITTOIA; or (B) as sales of occupation income under the Income Tax Act 2007 (“ITA”)?
Linked casesLast updated: 11 June 2026
UKSC/2026/0081
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EXTRADITION
Permission to Appeal application lodgedCase summary:Last updated: 10 June 2026
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