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The Supreme Court of the United Kingdom
We are the final court of appeal in the UK for civil cases, and for criminal cases from England, Wales and Northern Ireland. The Supreme Court hears cases of the greatest public or constitutional importance affecting the whole population.
The Court is closed for the remainder of the day
LISTINGS
Upcoming
- Star Hydro Power Limited (Respondent) v National Transmission and Despatch Company Limited (Appellant)
UK Supreme Court
Hearing
15 June 2026
Lord Sales,
Lord Leggatt,
Lord Burrows,
Lady Rose,
Lord Doherty
Can the English courts grant an injunction to restrain proceedings brought under the New York Convention in a foreign court that ostensibly seek partial recognition and enforcement of a London-seated arbitral award?
- Saxon Woods Investments Limited and others (Respondents) v Costa (Appellant)
UK Supreme Court
Hearing
17 June 2026
Lord Sales,
Lord Briggs,
Lord Hamblen,
Lord Burrows,
Lady Rose
Does a director’s duty to act in “good faith” in the best interests of a company under section 172(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?
- Atkins and others (Appellants) v Commissioners for His Majesty's Revenue and Customs (Respondent)
UK Supreme Court
Judgment
17 June 2026
Lord Lloyd-Jones,
Lord Sales,
Lord Hamblen,
Lord Burrows,
Lady Rose
(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 cases
- Commissioners for His Majesty's Revenue and Customs (Appellant) v HFFX LLP (Respondent)
UK Supreme Court
Judgment
17 June 2026
Lord Lloyd-Jones,
Lord Sales,
Lord Hamblen,
Lord Burrows,
Lady Rose
(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 cases
- Secretary of State for Justice (Respondent) v R (on the application of Quaye) (Appellant)
UK Supreme Court
Hearing
22 June 2026
Lord Sales,
Lord Briggs,
Lord Hamblen,
Lord Stephens,
Lady Simler
Issue 1: What is the meaning and substance of “detention at His Majesty’s pleasure”, the mandatory sentence for those who commit murder while they are children under the age of 18, as provided for by section 259 of the Sentencing Act 2020? Issue 2: Is section 128 of the Police, Crime, Sentencing and Courts Act 2022, which inserted sections 27A and 27B into the Crime (Sentences) Act 1997, compatible with articles 5, 7, and 14 (read with article 5), of the European Convention on Human Rights?
THINGS TO DO
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The UK Supreme Court cafe is open to the public Monday to Friday between 9am and 4pm.
SPEECHES
LATEST JUDGMENTS
2 June 2026
A Reference by the Attorney General for Northern Ireland of a devolution issue under paragraph 34 of Schedule 10 to the Northern Ireland Act 19987 May 2026
In the matter of an application by Martina Dillon, John McEvoy, Brigid Hughes and Lynda McManus for Judicial Review (Appellants) No 2- In the matter of an application by Martina Dillon, John McEvoy, Brigid Hughes and Lynda McManus for Judicial Review (Respondents)
22 April 2026
Bath Racecourse Company Ltd and others (Appellants) v Liberty Mutual Insurance Europe SE and others (Respondents)- In the matter of X and Y (Children: Adoption Order: Setting Aside)