Visit JCPC
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.
The Court is open today from 9.00AM to 4.30PM
LISTINGS
Upcoming
- Atkins and others (Appellants) v Commissioners for His Majesty's Revenue and Customs (Respondent)
UK Supreme Court
Hearing
17 June 2025
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
- Credit Suisse Life (Bermuda) Ltd (Appellant) v Bidzina Ivanishvili and 6 others (Respondents) (Bermuda)
The Judicial Committee of the Privy Council
Hearing
16 June 2025
Lord Hodge,
Lord Briggs,
Lord Leggatt,
Lord Richards,
Lady Simler
CS Life advances six grounds of appeal. In summary, it argues that judgment on the contractual claims is inconsistent with the contractual documentation and that there is no scope for any fiduciary duties. In the alternative, CS Life appeals on three grounds relating to quantum. It contends that damages (i) should be assessed on the basis of the specific transactions identified as objectionable by the experts, rather than on the basis that the entire portfolio should be replaced with an alternative medium risk portfolio from the outset (Ground 4); (ii) should have been calculated from the dates the LPI Policies were entered into rather than the date the Policy Assets were transferred into the name of CS Life (Ground 5); and (iii) should only have been calculated to August 2017 (Ground 6).
Linked cases
- Credit Suisse Life (Bermuda) Ltd (Respondent) v Bidzina Ivanishvili and 6 others (Appellants) No 2 (Bermuda)
The Judicial Committee of the Privy Council
Hearing
16 June 2025
Lord Hodge,
Lord Briggs,
Lord Leggatt,
Lord Richards,
Lady Simler
The Cross-Appeal is advanced on four grounds. In summary, the Cross-Appellants contend that the misrepresentation claim should be governed by Bermuda law, with the result that the 3-year Georgian law limitation period should not apply, because either: (i) the Imanagement exception to the double actionability rule applies (Ground 1); or (ii) if Georgian law is to be taken into account pursuant to the double actionability rule, that should include Georgia’s choice of law rules which the Cross-Appellants contend refer actionability back to Bermudian law (Ground 2). The Cross-Appellants also contend that the misrepresentation claim was based on the same or substantially the same facts so that it was appropriate for the Chief Justice to give leave to amend the original Statement of Claim (and so defeat any Georgian law limitation defence) (Ground 3). Finally, the Cross-Appellants contend that this is an appropriate case for finding that the Cross-Appellants were induced by the fraudulent misrepresentations, notwithstanding that they may not have contemporaneously and consciously turned their minds to the specific misrepresentations that were conveyed (Ground 4).
Linked cases
- Commissioners for His Majesty's Revenue and Customs (Appellant) v HFFX LLP (Respondent)
UK Supreme Court
Hearing
17 June 2025
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
- Cayman Shores Development Ltd and another (Respondents) v The Proprietors, Strata Plan No.79 (known as Lion's Court) and others (Appellants) (Cayman Islands)
The Judicial Committee of the Privy Council
Judgment
23 June 2025
Lord Hodge,
Lord Briggs,
Lord Sales,
Lord Hamblen,
Lord Richards
Are rights to play golf, tennis and to enjoy facilities on certain land in Grand Cayman and associated restrictive agreements binding upon the current owners of that land?
THINGS TO DO
Take a tour of the Court
We offer a range of tours to suit individuals and groups, including in-person and virtual tours.
Exhibitions and events
Find out what's on, including our permanent exhibition about the history and work of the Court.
Our cafe
The UK Supreme Court cafe is open to the public Monday to Friday between 9am and 4pm.
SPEECHES
LATEST JUDGMENTS
11 June 2025
Andrysiewicz (Appellant) v Circuit Court in Lodz, Poland (Respondent)4 June 2025
Waller-Edwards (Appellant) v One Savings Bank Plc (Respondent)21 May 2025
Darwall and another (Appellants) v Dartmoor National Park Authority (Respondent)- URS Corporation Ltd (Appellant) v BDW Trading Ltd (Respondent)
12 May 2025
U3 (AP) (Appellant) v Secretary of State for the Home Department (Respondent)