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The Supreme Court of the United Kingdom
We are the final court of appeal in the UK for civil cases, and for criminal cases from England, Wales and Northern Ireland. The Supreme Court hears cases of the greatest public or constitutional importance affecting the whole population.
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- Saxon Woods Investments Limited and others (Respondents) v Costa (Appellant)
UK Supreme Court
Hearing
17 June 2026
Lord Sales,
Lord Briggs,
Lord Hamblen,
Lord Burrows,
Lady Rose
Does a director’s duty to act in “good faith” in the best interests of a company under section 172(1) Companies Act 2006 require them to act in a way that is objectively honest, or does it suffice that the director subjectively believed that what they were doing was in the best interests of the company?
- Atkins and others (Appellants) v Commissioners for His Majesty's Revenue and Customs (Respondent)
UK Supreme Court
Judgment
17 June 2026
Lord Lloyd-Jones,
Lord Sales,
Lord Hamblen,
Lord Burrows,
Lady Rose
(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 cases
- Commissioners for His Majesty's Revenue and Customs (Appellant) v HFFX LLP (Respondent)
UK Supreme Court
Judgment
17 June 2026
Lord Lloyd-Jones,
Lord Sales,
Lord Hamblen,
Lord Burrows,
Lady Rose
(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 cases
- R (on the application of Quaye) v Secretary of State for Justice
UK Supreme Court
Hearing
22 June 2026
Lord Sales,
Lord Briggs,
Lord Hamblen,
Lord Stephens,
Lady Simler
Issue 1: What is the meaning and substance of “detention at His Majesty’s pleasure”, the mandatory sentence for those who commit murder while they are children under the age of 18, as provided for by section 259 of the Sentencing Act 2020? Issue 2: Is section 128 of the Police, Crime, Sentencing and Courts Act 2022, which inserted sections 27A and 27B into the Crime (Sentences) Act 1997, compatible with articles 5, 7, and 14 (read with article 5), of the European Convention on Human Rights?
- The Kingdom of Spain and another (Respondents) v The London Steam-Ship Owners' Mutual Insurance Association Limited (Appellant) No 2
UK Supreme Court
Hearing
22 June 2026
Lord Lloyd-Jones,
Lord Leggatt,
Lord Burrows,
Lord Doherty,
Lord Snowden
Absent a contrary agreement, does section 13 of the State Immunity Act 1978 (“SIA”) prevent an arbitral tribunal from awarding (i) an injunction, and (ii) equitable damages, against a State for its breach of an equitable obligation to arbitrate? Can an arbitral tribunal award equitable compensation against a State for such a breach?
Linked cases
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NEWS
Justices
•
15 June 2026
Swearing in ceremony for Lord Snowden
Lord Snowden was today (15th June 2026) sworn in as a Justice of the Supreme Court by the Court's President, Lord Reed.
Future judgments
•
11 June 2026
Future Judgments
Future judgments
Justices
•
8 June 2026
Lord Richards delivers his valedictory as he prepares to stand down from the Court
8 June, 2026
SPEECHES
LATEST JUDGMENTS
2 June 2026
A Reference by the Attorney General for Northern Ireland of a devolution issue under paragraph 34 of Schedule 10 to the Northern Ireland Act 19987 May 2026
In the matter of an application by Martina Dillon, John McEvoy, Brigid Hughes and Lynda McManus for Judicial Review (Appellants) No 2- In the matter of an application by Martina Dillon, John McEvoy, Brigid Hughes and Lynda McManus for Judicial Review (Respondents)
22 April 2026
Bath Racecourse Company Ltd and others (Appellants) v Liberty Mutual Insurance Europe SE and others (Respondents)- In the matter of X and Y (Children: Adoption Order: Setting Aside)