Visit JCPCAll cases
1316 Cases
UKSC/2025/0087
•
CRIME
Appeal issuedCase summary:Last updated: 18 June 2025
UKSC/2025/0083
•
INSOLVENCY
Case summary:Does the Appellant have standing to bring proceedings that raise issues that are in substance a challenge to decisions made in separate proceedings between the Respondent and the Appellant’s father?
Last updated: 18 June 2025
UKSC/2024/0123
•
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 casesLegal issue
Last updated: 18 June 2025
UKSC/2024/0122
•
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: 18 June 2025
UKSC/2024/0106
•
COMMERCIAL
Hearing listedCase summary:Following the Appellants’ breach of contract, was the Respondents’ proper remedy in damages or in debt?
Last updated: 18 June 2025
UKSC/2025/0100
•
Permission to Appeal application lodgedCase summary:Last updated: 18 June 2025
UKSC/2024/0016
•
TAX
Judgment scheduledCase 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: 18 June 2025
UKSC/2024/0032
•
INTELLECTUAL PROPERTY
Judgment scheduledCase 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: 18 June 2025
UKSC/2025/0080
•
CRIME
Permission to Appeal application lodgedCase summary:(1) Are the ingredients of the offence contrary to section 7 of the Public Order Act 2023 (“POA 2023”) sufficient to ensure any conviction for that offence will be compatible with Articles 10 and 11 of the European Convention on Human Rights (“ECHR”)? (2) If a separate proportionality assessment is required, should such a decision be made by the judge or by the jury?
Last updated: 18 June 2025
UKSC/2025/0086
•
IMMIGRATION
Permission to Appeal application lodgedCase summary:Did the Secretary of State lawfully refuse VLT’s application for leave to remain in the UK?
Last updated: 18 June 2025
UKSC/2025/0088
•
IMMIGRATION
Permission to Appeal application lodgedCase summary:Was the Appellant’s visa application invalid, absent a recognition and exercise by the Respondent of a discretion to determine it was invalid?
Last updated: 18 June 2025
UKSC/2020/0133
•
PUBLIC LAW/HUMAN RIGHTS
Judgment givenCase summary:To have capacity to decide to have sexual relations with another person, does a person need to understand that the other person must have the capacity to consent to the sexual activity and must in fact consent before and throughout the sexual activity?
Last updated: 16 June 2025
UKSC/2025/0099
•
PUBLIC LAW AND HUMAN RIGHTS
Permission to Appeal application lodgedCase summary:Last updated: 16 June 2025
UKSC/2025/0098
•
NEGLIGENCE
Permission to Appeal application lodgedCase summary:Last updated: 13 June 2025
UKSC/2025/0053
•
BUSINESS, PROPERTY, WILLS, AND TRUSTS
Permission to Appeal refusedCase summary:What is the correct interpretation of the word “exercise” or “exercised” in a shareholders’ agreement in determining whether the appellant is entitled to exercise multiple or only one call notice to acquire shares
Last updated: 13 June 2025
Sign up for case email alerts
Sign up to receive email alerts when a new case is added by the Court.