Judicial Committee of the Privy Council

This is the final court of appeal for the UK overseas territories and Crown dependencies. It also serves those Commonwealth countries that have retained the appeal to His Majesty in Council or, in the case of republics, to the Judicial Committee.

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The Judicial Committee of the Privy Council
Hearing
15 April 2026
Unicomer (St Vincent) Ltd (Appellant) v Appeal Commissioners and another (Respondents) (St Vincent and the Grenadines)
(1) Is an arrangement under which the appellant obtained insurance from an insurer who reinsured the risk with an entity related to the appellant, such that 95% of the premiums were ultimately received by that related entity, a transaction falling within the meaning of section 23 of the Income Tax Act, Chapter 435 (“ITA”)? (2) Is the appellant required to pay withholding tax on the premiums received by its related entity pursuant to section 66 of the ITA? (3) Are profits made by the appellant from hire-purchase agreements taxable at the time the agreements were entered into or upon receipt of the hirer’s instalments under section 9 of the ITA?
UK Supreme Court
Judgment
15 April 2026
Orsted West of Duddon Sands (UK) Limited (now named Orsted Schroders Greencoat WODS Holdco Limited) and others (Respondents) v Commissioners for His Majesty's Revenue and Customs (Appellant)
Lord Lloyd-Jones,
Lord Hamblen,
Lord Burrows,
Lady Rose,
Lord Richards
Do costs incurred on surveys and studies during the development of windfarms qualify for capital allowances under section 11(4) Capital Allowances Act 2001?
The Judicial Committee of the Privy Council
Judgment
16 April 2026
Avaria Niles (Respondent) v Judicial and Legal Service Commission and another (Appellants) (Trinidad and Tobago)
Lord Sales,
Lord Briggs,
Lord Burrows,
Lady Simler,
Lord Justice Colton
Did the Court of Appeal err in holding that a claim for judicial review was available to the Respondent and that the statutory scheme governing disciplinary proceedings did not provide an effective alternative remedy for her jurisdictional complaint?
UK Supreme Court
Hearing
21 April 2026
R v McCafferty and others (Appellants)
Lord Reed,
Lord Sales,
Lord Leggatt,
Lady Simler,
Lord Doherty
Did individuals charged with an offence contrary to section 78(1) and (4) of the Police, Crime, Sentencing and Court Act 2022 (“the 2022 Act”) of the 2022 Act have “no case to answer”, on the basis that there was no evidence before the jury of an essential element of the offence?
UK Supreme Court
Hearing
2 June 2026
Great Asia Maritime Limited (Respondent) v Orion Shipping and Trading LLC (Appellant)
Lord Briggs,
Lord Hamblen,
Lord Burrows,
Lord Stephens,
Lord Doherty
Does the obligation on the seller to pay “due compensation” in Clause 14 of the SALEFORM 2012 standard form contract entitle the buyer to loss of bargain compensation?