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
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?
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?
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?
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”)?
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?