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The UK Supreme Court has held that professional advisory fees totalling around £2.5 million incurred by an investment firm in connection with the sale of a loss-making business could not be deducted as expenses of management under section 1219 of the Corporation Tax Act 2009. Centrica Overseas

Northern Ireland solicitors, barristers and judges of the future have been given the opportunity to shine in the UK Supreme Court’s new essay competition. The competition, which marks the court’s 15th anniversary, is open to all students at UK universities and other higher education prov

The UK Supreme Court has unanimously dismissed an appeal by an airline against a decision that the cancellation of a flight caused by a pilot falling ill did not constitute “extraordinary circumstances” under which it was not required to pay compensation to air passengers. Kenneth and Li

The Republic of South Africa has won an appeal in the UK Supreme Court establishing that it has state immunity from a claim in rem by a salvage company seeking voluntary salvage for its recovery of silver intended to be minted into currency from a vessel sunk in World War 2. Argentum Exploration Ltd

The UK Supreme Court's Ask a Justice programme returns for the 2023/24 academic year, giving schools the opportunity to have a live question and answer session with a justice from their own classroom. The sessions provide a unique insight into the work of the justices and is excellent for pupils and

A valedictory was held for UK Supreme Court justice Lord Kitchin yesterday, ahead of his retirement in September. Lord Kitchin has been a justice since October 2018. Remarks were made by Lord Reed, Iain Purvis KC, Daniel Alexander KC and Lord Kitchin himself who thanked his family and colleagues for

The UK Supreme Court has held that a high street bank did not have a duty not to carry out a customer’s instructions if it had reasonable grounds for believing that customer was defrauded after an appeal against a decision of the Court of Appeal of England & Wales finding that such a duty

The family of a man who died of cardiac arrest who alleged that the NHS Scotland health board responsible for his treatment was vicariously liable for his death has lost an appeal to the UK Supreme Court challenging a decree of absolvitor granted to the board. Jennifer McCulloch, wife of the late Ne

The UK Supreme Court has has signed up to the Black Talent Charter. The court joins over 20 signatories who have already signed up to the charter.

A Polish road haulier company that had 289 cases of cigarettes stolen from a lorry while transporting them by lorry from Poland to England has lost a UK Supreme Court appeal against a decision that they were liable for excise duty of nearly £450,000 levied on them by HMRC following the loss. M

The UK Supreme Court has launched the first year of its 2023-2026 business plan. The plan details five strategic priorities for the next three years. These priorities are:

Ukraine has won a significant hurdle in a seven-year-long English court dispute over a $3 billion Russian loan, with the case now set to proceed to a full trial before the High Court. In an 85-page judgment handed down this morning, the UK Supreme Court unanimously held that the Law Debenture Trust

The UK Supreme Court has rejected two unionist legal challenges to the lawfulness of the Northern Ireland Protocol. One of the two challenges, which were heard together last year, was brought by a group of senior unionist politicians led by Traditional Unionist Voice (TUV) leader Jim Allister and in

Lord Kitchin is to retire from the UK Supreme Court at the end of the legal year, 29 September 2023. He became a Supreme Court Justice in October 2018, making him the fifth-longest serving of the current justices.

Justices of the UK Supreme Court took part in a virtual exchange with the High Court of Australia this month. The event was part of a series of virtual bilateral meetings with judges globally. Roundtable discussions were led by justices from each delegation on different topics, including the structu