Judicial Committee of the Privy Council

Upcoming

• The Judicial Committee of the Privy Council

  Hearing

  10 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?

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• UK Supreme Court

  Hearing

  11 June 2026

  R (on the application of Foodrise Ltd (formerly Global Feedback Limited)) (Appellant) v His Majesty's Treasury and others (Respondents)

  Lord Sales,

  Lord Hamblen,

  Lord Leggatt,

  Lady Simler,

  Lord Doherty

  Does the judicial review claim fall within the scope of Article 9(3) of the Aarhus Convention so that the Appellant can access costs protection under Part IX of CPR 46?

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• The Judicial Committee of the Privy Council

  Judgment

  11 June 2026

  The Estate of Claudia Edwards Bethel (Respondent) v Attorney General of The Bahamas and another (Appellants) (The Bahamas)

  Lord Reed,

  Lord Sales,

  Lord Briggs,

  Lord Burrows,

  Dame Amanda Yip

  Whether the Court of Appeal erred by: (1) Holding the Appellants do not have a statutory right of appeal to the Privy Council. (2) Ruling that Mrs Bethel was unlawfully detained between 1 am and 3 pm on Saturday 13 December 2014; (3) Ruling that the State (or some of the appellants) are vicariously liable for the acts of Mr Bastian.

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• The Judicial Committee of the Privy Council

  Judgment

  11 June 2026

  Unicomer (St Vincent) Ltd (Appellant) v Appeal Commissioners and another (Respondents) (St Vincent and the Grenadines)

  Lord Lloyd-Jones,

  Lady Rose,

  Lady Simler

  (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?

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• The Judicial Committee of the Privy Council

  Judgment

  11 June 2026

  Luc Guilliey (Appellant) v OCAPAC Mauritius Holding Ltd (Respondent) (Mauritius)

  Lord Sales,

  Lord Richards,

  Lady Simler

  Does the definition of “Annual Basic Salary” in the employment contract between the Appellant and the Respondent (and the annex to that contract) violate the End of the Year Gratuity Act 2001 (“EYGA”)?

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