Visit JCPCAll cases
1517 Cases
UKSC/2026/0042
•
COMMERCIAL
Case summary:Is a cause of action under section 18(1) of the Competition Act 1998 excluded by section 18(8) of the Water Industry Act 1991?
Last updated: 18 June 2026
UKSC/2025/0028
•
TAX
Awaiting judgmentCase summary:Are certain members of BlueCrest LLP to be treated as employees for tax purposes?
Last updated: 18 June 2026
UKSC/2025/0069
•
TAX
Judgment givenCase summary:Do costs incurred on surveys and studies during the development of windfarms qualify for capital allowances under section 11(4) Capital Allowances Act 2001?
Last updated: 18 June 2026
UKSC/2026/0059
•
TAX
Permission to Appeal application lodgedCase summary:When applying the statutory fiction in section 1259 of the Corporation Tax Act 2009 to calculate the taxable profits of a limited liability partnership whose members are corporations, is the court required to import into that calculation the real-world ownership and control characteristics of the partnership? If the answer to the question above is “no”, does the extended definition of “related party” introduced by the Finance Act 2016 apply for accounting periods commencing on or after 25 November 2015, in circumstances where the Material Assets were acquired by the partnership prior to the effective date of those amendments?
Last updated: 18 June 2026
UKSC/2025/0149
•
BUSINESS, PROPERTY, WILLS, AND TRUSTS
Awaiting judgmentCase summary:Does a director’s duty to act in “good faith” in the best interests of a company under s172(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?
Last updated: 18 June 2026
UKSC/2025/0039
•
FAMILY
Judgment givenCase summary:Does a court have jurisdiction to set aside a valid adoption order other than by way of appeal?
Last updated: 18 June 2026
UKSC/2025/0068
•
COMMERCIAL
Judgment givenCase summary:Do 'furlough' payments paid by the UK Government under the Coronavirus Job Retention Scheme (“CJRS”) to policyholders fall to be deducted from the amounts otherwise payable by insurers in claims for "business interruption" losses suffered because of the Covid-19 pandemic?
Linked casesLast updated: 18 June 2026
UKSC/2025/0067
•
COMMERCIAL
Judgment givenCase summary:Do 'furlough' payments paid by the UK Government under the Coronavirus Job Retention Scheme (“CJRS”) to policyholders fall to be deducted from the amounts otherwise payable by insurers in claims for "business interruption" losses suffered because of the Covid-19 pandemic?
Linked casesLast updated: 18 June 2026
UKSC/2025/0090
•
COMMERCIAL
Awaiting judgmentCase summary:The scope of the doctrine of issue estoppel.
Last updated: 18 June 2026
UKSC/2026/0083
•
Permission to Appeal application lodgedCase summary:Last updated: 17 June 2026
UKSC/2025/0050
•
LANDLORD AND TENANT
Awaiting judgmentCase summary:Whether a local authority’s duty to house homeless applicants under section 193 of the Housing Act 1996 ends by operation of law or whether the local authority is required to make a decision that the duty has ended.
Last updated: 17 June 2026
UKSC/2026/0062
•
CRIME
Hearing listedCase summary:Last updated: 17 June 2026
UKSC/2026/0082
•
Permission to Appeal application lodgedCase summary:Last updated: 17 June 2026
UKSC/2024/0123
•
TAX
Judgment givenCase 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: 17 June 2026
UKSC/2024/0122
•
TAX
Judgment givenCase 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: 17 June 2026
Sign up for case email alerts
Sign up to receive email alerts when a new case is added by the Court.