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1494 Cases
UKSC/2022/0007
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TAX
Judgment givenCase summary:Was the right or opportunity for Mr Noble to acquire the 2007 Option (a) available by reason of his directorship of VHL (section 471(1) Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”)); or (b) made available by Mr Noble’s employer (section 471(3) ITEPA), thereby subjecting it to income tax under Chapter 5, Part 7 of ITEPA?
Last updated: 19 May 2026
UKSC/2025/0047
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TAX
Awaiting JudgmentCase 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: 19 May 2026
UKSC/2022/0046
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PUBLIC LAW/HUMAN RIGHTS
Judgment givenCase summary:Does the court have the power to grant "newcomer injunctions", i.e. injunctions against persons who are unknown and unidentified as at the date of the order, and who have not yet performed, or threatened to perform, the acts which the injunction prohibits? If so, on what basis and subject to what safeguards?
Last updated: 19 May 2026
UKSC/2022/0124
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COMMERCIAL
Judgment givenCase summary:Was the majority of the Court of Appeal wrong to find that the collateral warranty in this case was a "construction contract" for the purposes of section 104(1) of the Housing Grants, Construction and Regeneration Act 1996?
Last updated: 19 May 2026
UKSC/2023/0080
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BANKING/INSOLVENCY
Judgment givenCase summary:Did the Court of Appeal correctly interpret section 423 of the Insolvency Act 1986 by determining that: (1) a person can 'enter into' a transaction where they act on behalf of a company; and (2) there can be a 'transaction' for the purposes of section 423 where the asset which is alleged to have been disposed of at an undervalue was not beneficially owned by the 'debtor'?
Last updated: 19 May 2026
UKSC/2022/0180
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EMPLOYMENT
Judgment givenCase summary:1. Is rectification available for a collective agreement which is not intended to be a legally enforceable contract? 2. To raise the issue of rectification, would it be necessary to sue on the individual contracts of employment into which such a collective agreement is incorporated? 3. Does an employment tribunal have the power to reject a complaint on the grounds of rectification? 4. Would it be an abuse of process for Nexus to raise rectification now against the Anderson claimants? Relatedly, would Nexus be precluded from doing so by the doctrines of cause of action estoppel and issue estoppel? 5. Is there a privity of interest between the unions and the Anderson claimants?
Last updated: 19 May 2026
UKSC/2022/0066
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TAX
Judgment givenCase summary:Whether the Danish Customs and Tax Administration's ("SKAT") claims for the recovery of tax refunds made to the appellants are not admissible before the English courts by reason of Rule 3(1) of Dicey, Morris & Collins on the Conflict of Laws, which says that "English courts have no jurisdiction to entertain an action… for the enforcement, either directly or indirectly, of a penal, revenue or other public law of a foreign State".
Last updated: 19 May 2026
UKSC/2022/0064
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ENVIRONMENT/PLANNING
Judgment givenCase summary:Under Directive 2011/92 EU of the European Parliament and of the Council and the Town and Country Planning (Environmental Impact Assessment) Regulations 2017, was it unlawful for the Council not to require the environmental impact assessment for a project of crude oil extraction for commercial purposes to include an assessment of the impacts of downstream greenhouse gas emissions resulting from the eventual use of the refined products of the extracted oil?
Last updated: 19 May 2026
UKSC/2022/0083
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TORT
Judgment givenCase summary:Is the law applicable to the Respondent's claim the law of England and Wales or the law of the six countries in which he alleges he was unlawfully detained and tortured by the United States' authorities?
Last updated: 19 May 2026
UKSC/2022/0021
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IMMIGRATION
Judgment givenCase summary:(1) Does section 3C of the Immigration Act 1971 apply where an application for leave to remain is said to be invalid by reason of the failure to pay the relevant fee at the proper time, so that leave is extended by that provision until the application is decided or withdrawn? (2) What is the meaning of the word "disregarded" in the second sentence of para 276B of the Immigration Rules with regards to overstaying book-ended by periods of leave to remain?
Linked casesLast updated: 19 May 2026
UKSC/2022/0168
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IMMIGRATION
Judgment givenCase summary:Whether periods of time the appellant spent in the UK after overstaying a visa should be considered as time in the UK for the purpose of establishing 10 years' continuous lawful residence for an application for indefinite leave to remain in the UK. During the ten year period, the appellant had periods with leave and without leave to remain.
Linked casesLast updated: 19 May 2026
UKSC/2021/0208
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TORT
Judgment givenCase summary:Whether, and (if so), in what circumstances, can the court evaluate and reject what is described as an "uncontroverted" expert’s report?
Last updated: 19 May 2026
UKSC/2021/0152
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CRIME
Judgment givenCase summary:In a conviction extradition case, is it sufficient for the requested person to show substantial grounds for believing that there is a real risk that his trial was so flagrantly unfair as to deprive him of the essence of his Article 6 rights, and therefore a real risk that his imprisonment in the requesting state will violate his Article 5 rights?
Last updated: 19 May 2026
UKSC/2022/0038
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NEGLIGENCE
Judgment givenCase summary:Can an individual make a claim for psychiatric injury caused by witnessing the death or other horrifying event of a close relative as a result of earlier clinical negligence?
Linked casesLegal issue
Last updated: 19 May 2026
UKSC/2022/0049
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NEGLIGENCE
Judgment givenCase summary:Can an individual make a claim for psychiatric injury caused by witnessing the death or other horrifying event of a close relative as a result of earlier clinical negligence?
Linked casesLegal issue
Legal issue
Last updated: 19 May 2026
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