Current cases

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'?

Was the Court of Appeal right, in balancing the respective article 8 and article 10 rights, to discharge the relevant Reporting Restriction Orders ("RROs")?

This case concerns s. 1219 of the Corporation Tax Act ("CTA") 2009 which enables a company with an investment business to deduct the expenses of management of that business in calculating its profits for the purpose of determining its liability to corporation tax. The first issue is what is the correct way to identify expenses of management of an investment business which are of "a capital nature" and therefore excluded from corporation tax deductions. The second issue is whether the disputed expenses in question in this case were "expenses of a capital nature".

This appeal concerns the Inheritance (Provision for Family and Dependants) Act 1975 (the "1975 Act"), which gives courts the power to order a lump or recurring sum to be paid out of the estate of a deceased person for his or her family and dependants. Section 3(1)(a) of the 1975 Act provides that, in determining whether and in what manner the court should exercise such a power, it shall have regard to "the financial resources and financial needs which the applicant has or is likely to have in the foreseeable future" (among other matters).

The question for the UK Supreme Court is: was the Court of Appeal wrong in law to decide that a conditional fee agreement ("CFA") success fee is a debt the satisfaction of which may constitute a "financial need" for which the court may make provision in an award under the 1975 Act?

Whether, under a contract of property insurance, the assured can have an insurable interest in property forming part of a bulk where the bulk itself is unidentified.

Whether the current test for an account of profits (where an individual has to pay back money earned due to a breach of a duty) should be changed?

Is it lawful for a local authority's constitution to restrict voting by members on a deferred application for planning permission to those who had been present at the meeting(s) at which the application had previously been considered?