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1319 Cases
UKSC/2025/0048
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TAX
Permission to Appeal application lodgedCase summary:Did the Court of Appeal err by misunderstanding the requirements of effective judicial protection and adopting an incorrect approach to conforming interpretation?
Last updated: 24 June 2025
UKSC/2025/0047
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TAX
Permission to Appeal application lodgedCase 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: 24 June 2025
UKSC/2025/0007
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LANDLORD AND TENANT
Permission to Appeal refusedCase summary:Whether the court has the power to vary a suspended order for possession originally made on a discretionary ground for possession by making an unconditional order on a mandatory ground for possession.
Last updated: 24 June 2025
UKSC/2025/0035
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COURT PROCEDURE
Permission to Appeal refusedCase summary:Did the Court of Appeal err by (1) failing to ensure procedural fairness, (2) improperly interfering with the Upper Tribunal’s findings of fact, and (3) applying the wrong legal tests for recklessness and dishonesty?
Last updated: 24 June 2025
UKSC/2024/0032
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INTELLECTUAL PROPERTY
Judgment givenCase 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: 24 June 2025
UKSC/2024/0016
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TAX
Judgment givenCase 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: 24 June 2025
UKSC/2025/0022
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ENVIRONMENT AND PLANNING
Permission to Appeal application lodgedCase summary:Last updated: 24 June 2025
UKSC/2025/0103
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Permission to Appeal application lodgedCase summary:Last updated: 23 June 2025
UKSC/2025/0055
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COMMERCIAL
Appeal issuedCase summary:(1) Was the Court of Appeal wrong to distinguish between a “half secret’” and a “fully secret” commission for the purpose of determining whether the commission should be treated as a bribe that attracts restitutionary liability for the amount of the bribe? (2) Alternatively, if “half secret” commissions are to be treated distinctly from “fully secret” commissions, was the Court of Appeal wrong to apply a test of dishonesty at all and, in any event, a test which is inconsistent with the decision in Hurstanger and which required more than that the commission-payer knew of the existence of a fiduciary relationship?
Last updated: 20 June 2025
UKSC/2024/0123
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TAX
Awaiting judgmentCase 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: 20 June 2025
UKSC/2024/0122
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TAX
Awaiting judgmentCase 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: 20 June 2025
UKSC/2025/0058
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INTELLECTUAL PROPERTY
Permission to Appeal application lodgedCase summary:Do the courts of England and Wales have jurisdiction to determine disputes as to what licence terms are fair, reasonable and non-discriminatory at the request of an implementor rather than a patent owner, where the licence is offered by an intermediary as part of a pool or platform of patents?
Last updated: 20 June 2025
UKSC/2025/0055/A
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COMMERCIAL
Permission to Appeal application lodgedCase summary:Was the Court of Appeal wrong to conclude that (i) informed consent to the payment of the commission had not been obtained, and (ii) that the limitation period only started to run from the date of payment of the commission rather than the date of entry into the contract?
Linked casesCross Appeal
Last updated: 19 June 2025
UKSC/2025/0102
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Permission to Appeal application lodgedCase summary:Last updated: 19 June 2025
UKSC/2025/0101
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Permission to Appeal application lodgedCase summary:Last updated: 19 June 2025
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