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.

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The Judicial Committee of the Privy Council
Judgment
30 June 2026
Alteo Energy Ltd (Respondent) v Director General, Mauritius Revenue Authority (Appellant) (Mauritius)
Lord Sales,
Lord Hamblen,
Lord Leggatt,
Lady Simler,
Lord Doherty
Is the First Respondent entitled to a partial tax exemption on interest income received from certain loans?
UK Supreme Court
Hearing
29 June 2026
Optis Cellular Technology LLC and others (Respondents) v Apple Retail UK Limited and others (Appellants) No 2
Lord Reed,
Lord Briggs,
Lord Leggatt,
Lady Simler,
Lord Kitchin
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 cases
UKSC/2025/0144 Optis Cellular Technology LLC and others (Respondents) v Apple Retail UK Limited and others (Appellants) No 1
Legal Issue
UK Supreme Court
Hearing
29 June 2026
Optis Cellular Technology LLC and others (Respondents) v Apple Retail UK Limited and others (Appellants) No 1
Lord Reed,
Lord Briggs,
Lord Leggatt,
Lady Simler,
Lord Kitchin
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 cases
UKSC/2025/0145 Optis Cellular Technology LLC and others (Respondents) v Apple Retail UK Limited and others (Appellants) No 2
Legal Issue
UK Supreme Court
Judgment
1 July 2026
Skatteforvaltningen (The Danish Customs and Tax Administration) (Appellant) v MCML Ltd (previously known as ED&F Man Capital Markets Ltd) (Respondent)
Lord Sales,
Lord Lloyd-Jones,
Lady Rose,
Lady Simler,
Lord Doherty
Is a claim brought by SKAT against EDFM barred by issue estoppel because of the dismissal of an earlier claim brought by SKAT against EDFM?
UK Supreme Court
Judgment
1 July 2026
Commissioners for His Majesty’s Revenue and Customs (Respondent) v BlueCrest Capital Management (UK) LLP (Appellant)
Lord Briggs,
Lord Hamblen,
Lord Burrows,
Lord Richards,
Lady Simler
Are certain members of BlueCrest LLP to be treated as employees for tax purposes?