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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UK Supreme Court
Hearing
15 June 2026
Star Hydro Power Limited (Respondent) v National Transmission and Despatch Company Limited (Appellant)
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?
UK Supreme Court
Hearing
17 June 2026
Saxon Woods Investments Limited and others (Respondents) v Costa (Appellant)
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?
UK Supreme Court
Judgment
17 June 2026
Atkins and others (Appellants) v Commissioners for His Majesty's Revenue and Customs (Respondent)
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
UKSC/2024/0122 Commissioners for His Majesty's Revenue and Customs (Appellant) v HFFX LLP (Respondent)
Legal issue
UK Supreme Court
Judgment
17 June 2026
Commissioners for His Majesty's Revenue and Customs (Appellant) v HFFX LLP (Respondent)
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
UKSC/2024/0123 Atkins and others (Appellants) v Commissioners for His Majesty's Revenue and Customs (Respondent)
Legal issue
UK Supreme Court
Hearing
22 June 2026
Secretary of State for Justice (Respondent) v R (on the application of Quaye) (Appellant)
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?