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1562 Cases
UKSC/2024/0123
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TAX
Judgment given[2026] UKSC 17Case 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: 30 August 2026
UKSC/2024/0122
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TAX
Judgment given[2026] UKSC 17Case 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: 30 August 2026
UKSC/2024/0016
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TAX
Judgment given[2025] UKSC 24Case summary:Is a tender support vessel a “relevant asset” within the meaning of the s.356LA of the Corporation Tax Act 2010 and therefore subject to certain restrictions on tax deductions?
Last updated: 29 August 2026
UKSC/2024/0032
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INTELLECTUAL PROPERTY
Judgment given[2025] UKSC 25Case summary:Was the Court of Appeal right to conclude the trial judge’s conclusion on the similarity of logos was irrational? What approach should the court take when assessing whether trade marks are similar? At what point of time should the confusion of consumers be assessed in a claim for trade mark infringement?
Last updated: 29 August 2026
UKSC/2020/0206
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PROCEDURE
Judgment given[2022] UKSC 16Case summary:A. Whether the execution of the Court of Appeal’s judgment and order should be stayed pending the resolution of this application for permission to appeal and, if permission is granted, pending the appeal.B. In the proposed appeal: (i) What is the correct approach to an application to reconsider an order after it has been made, but before it has been sealed, (ii) Whether the Court of Appeal erred by interfering in the judge’s exercise of her discretion in relation to the jurisdiction to reconsider an order, and (iii) Whether FAAN, the applicant seeking reconsideration of the order, required relief from sanctions under the Civil Procedure Rules in circumstances where the relevant order only permitted AIC to apply for enforcement of the arbitral award rather than to enforce it straight away if FAAN failed to comply with the order.
Last updated: 28 August 2026
UKSC/2020/0039
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BANKING/INSOLVENCY
Judgment given[2022] UKSC 35Case summary:In what circumstances will solicitors have waived (or be inferred to have waived) their equitable lien when a solicitor enters into a security arrangement with a client?
Last updated: 28 August 2026
UKSC/2025/0170
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LANDLORD AND TENANT
Judgment given[2026] UKSC 31Case summary:Does the failure to serve a participation notice on a qualifying tenant invalidate a claim notice served by the right to manage company?
Last updated: 28 August 2026
UKSC/2026/0128
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Permission to Appeal application lodgedCase summary:Last updated: 27 August 2026
UKSC/2026/0127
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Permission to Appeal application lodgedCase summary:Last updated: 27 August 2026
UKSC/2026/0074
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FAMILY
Awaiting judgmentCase summary:Can the views of a child be taken into account when considering whether the defence under Article 13(b) of the Hague Convention 1980 on the Civil Aspects of International Child Abduction (“the Convention”) is made out? Were the Inner House correct to override the Outer House’s decision as to whether the child concerned should be returned?
Linked casesLegal Issue
Last updated: 26 August 2026
UKSC/2026/0080
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FAMILY
Awaiting judgmentCase summary:Can the views of a child be taken into account when considering whether the defence under Article 13(b) of the Hague Convention 1980 on the Civil Aspects of International Child Abduction (“the Convention”) is made out? Were the Inner House correct to override the Outer House’s decision as to whether the child concerned should be returned?
Linked casesLegal Issue
Last updated: 26 August 2026
UKSC/2019/0054
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Judgment given[2022] UKSC 8Case summary:What are the limits to the principle (as espoused in Gavin Edmondson Solicitors Ltd v Haven Insurance Co Ltd [2018] UKSC 21) under which a solicitor can ask the Court to grant an equitable lien in order to protect his entitlement to fees as against his client?
Last updated: 26 August 2026
UKSC/2026/0126
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Permission to Appeal application lodgedCase summary:Last updated: 25 August 2026
UKSC/2026/0125
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Permission to Appeal application lodgedCase summary:Last updated: 24 August 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: 21 August 2026
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