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1405 Cases
UKSC/2025/0124
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INSOLVENCY
Permission to Appeal refusedCase summary:(1) Do the appellants require leave to appeal to the Court of Appeal? (2) Was the appellants’ appeal to the Court of Appeal made within the applicable time limit?
Linked casesRelated case
Last updated: 3 November 2025
UKSC/2025/0166
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FAMILY
Permission to Appeal application lodgedCase summary:Did the Inner House err in finding that a children’s hearing acted lawfully in determining that the child’s father was not a “relevant person”, as defined in the Children’s Hearings (Scotland) Act 2011 (Review of Contact Directions and Definition of Relevant Person) Order 2013 (“the 2013 Order”)?
Last updated: 3 November 2025
UKSC/2025/0152
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TAX
Permission to Appeal refusedCase summary:What is the test for ascertaining the place of effective management (“POEM”) of a company for the purposes of Article 4(3) of the 1981 double taxation treaty (“the Treaty”) between the UK and Mauritius? Is “residence” for the purpose of the taxability of capital gains (“CGT”) within Article 13(4) of the Treaty to be assessed at the time of “alienation” of the relevant assets, or by reference to the relevant tax year during which the gain occurs?
Last updated: 3 November 2025
UKSC/2025/0151
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COMMERCIAL
Permission to Appeal refusedCase summary:Is FitzWalter Capital Partners (Financial Trading) Limited (a party related to the Respondent) a “financial institution” capable of being assigned loans and security rights within the terms of this loan agreement?
Last updated: 3 November 2025
UKSC/2025/0127
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TAX
Permission to Appeal refusedCase summary:Where a payment is made as part of a tax avoidance arrangement, what is the test for determining whether that arrangement is a means of providing a reward, recognition or a loan “in connection with” a person’s employment or prospective employment for the purposes of section 554A(1)(c) Income Tax (Earnings and Pensions) Act 2003? Was the Upper Tribunal entitled to interfere with the First-Tier Tribunal’s finding that a payment made for tax avoidance purposes was made “wholly and exclusively for the purposes of … trade” within section 54 Corporation Tax Act 2009?
Last updated: 3 November 2025
UKSC/2025/0119
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PUBLIC LAW AND HUMAN RIGHTS
Permission to Appeal grantedCase summary:Does the judicial review claim fall within the scope of Article 9(3) of the Aarhus Convention so that the Appellant can access costs protection under Part IX of CPR 46?
Last updated: 3 November 2025
UKSC/2025/0114
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COURT PROCEDURE
Permission to Appeal refusedCase summary:Issue 1: Were the proceedings of the Inner House of the Court of Session compliant with the European Convention on Human Rights (“ECHR”) articles 6, 8, and 9? Issue 2: Did the Inner House err in finding that the respondent did not violate ECHR articles 6 and 14, its First Additional Protocol (“AP1”) article 2, and the Companies Act 2006 section 248?
Last updated: 3 November 2025
UKSC/2025/0109
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LANDLORD AND TENANT
Permission to Appeal refusedCase summary:(1) Do restrictive covenants in a lease which prevent land being developed without the landlord’s consent provide the landlord with “practical benefits of substantial advantage” for the purposes of sections 84(1)(aa) and 84(1A) of the Law of Property Act 1925 (“LPA”) so that the Upper Tribunal (Lands Chamber) has no jurisdiction to consider their modification? (2) Did the Upper Tribunal (Lands Chamber) make an error of law in stating that, even if it had jurisdiction to modify the restrictions, it would refuse to do so?
Last updated: 3 November 2025
UKSC/2025/0180
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Permission to Appeal application lodgedCase summary:Last updated: 3 November 2025
UKSC/2024/0048
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TAX
Judgment givenCase summary:Did the Court of Appeal err: (i) in its conclusions as to the objective and correct interpretation of the legislation applicable to determining whether the Trust was a taxable person for the purposes of value added tax (“VAT”). (ii) in its understanding of the facts that need to be proved in order to determine whether there is a significant distortion of competition under the applicable legislation.
Last updated: 3 November 2025
UKSC/2024/0106
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COMMERCIAL
Awaiting JudgmentCase summary:Following the Appellants’ breach of contract, was the Respondents’ proper remedy in damages or in debt?
Last updated: 31 October 2025
UKSC/2025/0179
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Permission to Appeal application lodgedCase summary:Last updated: 30 October 2025
UKSC/2025/0043
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PUBLIC LAW AND HUMAN RIGHTS
Hearing listedCase summary:(1) Was it procedurally unfair for the Secretary of State for the Home Department to deprive Mr Kolicaj of his British citizenship without affording him an opportunity to make representations? (2) Did the Court of Appeal act in excess of jurisdiction by quashing the deprivation order made against Mr Kolicaj?
Last updated: 30 October 2025
UKSC/2025/0005
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EU LAW
Hearing listedCase summary:Was the Court of Appeal correct to hold that (A) whether the claims are time-barred has not been finally determined in the Prudential test case, and should be determined in the present proceedings by applying the law as it stands now (“Limitation Issue”); (B) GREA is not entitled to a claim in restitution for payment of unlawful advance corporation tax utilised against lawful tax or repaid before the issue of its claim (“Set-off Issue”); and (C) by 1 April 2010, the Appellants had not pleaded a claim in restitution for the recovery of unlawful tax paid as a result of their inability to offset unused double taxation relief credit (“Pleading Issue”)?
Last updated: 30 October 2025
UKSC/2025/0145
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INTELLECTUAL PROPERTY
Permission to Appeal application lodgedCase summary:What is the correct approach that UK courts should adopt when determining fair, reasonable and non-discriminatory (“FRAND”) terms for global portfolio licences of standard essential patents? Did the Court of Appeal err in reaching its own determination of the FRAND rate in this case, instead of remitting the matter for re-assessment? Did the Court of Appeal err in its approach to the question of payment of royalties on past sales in FRAND licences? Did the Court of Appeal err in its consideration of the effects of parallel foreign patent infringement proceedings?
Linked casesLast updated: 30 October 2025
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