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1308 Cases
UKSC/2024/0086
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TAX
Awaiting JudgmentCase summary:Can Hotel La Tour Ltd, the representative company of the Hotel La Tour Group which carries on the taxable business of providing hotel accommodation, recover input tax incurred in connection with a sale of shares in its managed subsidiary, Hotel La Tour Birmingham Ltd?
Last updated: 5 June 2025
UKSC/2024/0109
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PUBLIC LAW AND HUMAN RIGHTS
Judgment scheduledCase summary:When considering whether extradition pursuant to a conviction warrant is a proportionate interference with the requested person’s right to respect for their private and family life under article 8 of the European Convention on Human Rights (“ECHR”), what is the relevance of the possibility of early release in the requesting State?
Last updated: 5 June 2025
UKSC/2025/0071
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COURT PROCEDURE
Permission to Appeal application lodgedCase summary:Was the Court of Appeal correct to dismiss the Appellant’s application?
Last updated: 5 June 2025
UKSC/2025/0064
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COURT PROCEDURE
Permission to Appeal application lodgedCase summary:Did the Inner House err in repelling the appellant’s objection to the Auditor of Court’s assessment of the respondent’s expenses?
Last updated: 4 June 2025
UKSC/2025/0059
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CRIME
Permission to Appeal application lodgedCase summary:(1) Do the terms of s.12(1A) of the Terrorism Act 2000 (“the TA”) represent a disproportionate interference with the appellants’ rights under article 10 of the European Convention on Human Rights (“ECHR”)? In the event that they do, is it possible to read down the terms of the offence to render them compatible? (2) What is the mental element in relation to the offence under s.12(1A)?
Linked casesLegal Issue
Last updated: 4 June 2025
UKSC/2025/0074
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ENVIRONMENT AND PLANNING
Permission to Appeal application lodgedCase summary:Did the first respondents correctly construe and apply the order in which the impacts of a development should be considered and addressed within policy 3(b)(iii) of National Planning Framework 4 (“NPF4”) when they granted consent for the construction of a wind farm?
Last updated: 4 June 2025
UKSC/2025/0079
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CRIME
Permission to Appeal application lodgedCase summary:(1) Do the terms of s.12(1A) of the Terrorism Act 2000 (“the TA”) represent a disproportionate interference with the appellants’ rights under article 10 of the European Convention on Human Rights (“ECHR”)? In the event that they do, is it possible to read down the terms of the offence to render them compatible? (2) What is the mental element in relation to the offence under s.12(1A)
Linked casesLegal Issue
Last updated: 4 June 2025
UKSC/2025/0093
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TAX
Permission to Appeal application lodgedCase summary:Last updated: 4 June 2025
UKSC/2024/0066
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BUSINESS, PROPERTY, WILLS, AND TRUSTS
Judgment givenCase summary:What is the test for determining if a lender has constructive notice (and is, therefore, put on inquiry) that one party in a non-commercial relationship is being unduly influenced to enter a loan with their partner that will, in part, be used to benefit only their partner?
Last updated: 4 June 2025
UKSC/2025/0092
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Permission to Appeal application lodgedCase summary:Last updated: 30 May 2025
UKSC/2025/0091
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Permission to Appeal application lodgedCase summary:Last updated: 30 May 2025
UKSC/2025/0073
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IMMIGRATION
Permission to Appeal application lodgedCase summary:Should the Appellant have been treated as an overstayer at the time he applied for leave to remain as a skilled worker?
Last updated: 30 May 2025
UKSC/2024/0116
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TORT
Hearing listedCase summary:Does the Appellant’s case against the Respondent under section 2 of the Crown Proceedings Act 1947 satisfy the first stage of the test for vicarious liability?
Last updated: 29 May 2025
UKSC/2024/0083
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PUBLIC LAW AND HUMAN RIGHTS
Hearing listedCase summary:(1) What is the correct approach to reviewing the decision of an inferior court or tribunal that has purported to disagree with the assessment of national security issues by the responsible Minister? (2) Were cogent (or any) reasons provided in this case sufficient to render lawful the proposed departure from the Minister’s assessment? (3) Does procedural fairness require a coroner proposing to provide a gist of sensitive information, over which public-interest immunity has been asserted in a Ministerial Certificate, to give the relevant Minster an opportunity to make representations and submissions on the proposed gist before the decision is made to release it? (4) Did the coroner here act ultra vires, Wednesbury irrationally and/or fail to take into account a material consideration when she ordered disclosure of a gist / information damaging to national security when the inquest could never be completed by operation of statute?
Last updated: 29 May 2025
UKSC/2024/0122
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TAX
Hearing listedCase 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: 29 May 2025
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