June 30, 2026
The UK Supreme Court in Atkins v HMRC and HMRC v HFFX LLP on s.850 and s.687 ITTOIA: deferred partnership remuneration, the source test and Ramsay limits.
June 30, 2026
An American testator left funds to US trustees to apply, at their discretion, for the maintenance and education of his grandchildren. The trustees remitted money to their mother and guardian in England. The House of Lords held these remittances were taxable income under Schedule D, Case 5. Facts The late...
June 30, 2026
The retired headmaster of Bradfield College received a £500 annual pension granted at the discretion of the Warden and Council under college statutes. The House of Lords held that this purely voluntary payment, which could be rescinded at any time, was not assessable to Income Tax. Facts The Respondent, the...
June 30, 2026
BlueCrest hedge fund partners participated in a Partner Incentivisation Plan diverting profit shares to a corporate partner, which then re-allocated 'special capital' awards to individuals. The Court of Appeal upheld that profits were validly allocated to the corporate partner under section 850 ITTOIA 2005, but the final awards to individual...
June 30, 2026
Dr Williams alleged the Central Bank of Nigeria dishonestly assisted, and knowingly received funds from, a fraudulent breach of trust by an English solicitor in 1986. The Supreme Court held, by majority, that section 21(1)(a) of the Limitation Act 1980 did not disapply the limitation period against strangers to a...
June 30, 2026
Mr Erskine received a negligent misrepresentation about grouse numbers on a moor before forming Cramaso LLP, which then signed the lease. The Supreme Court held the misrepresentation was continuing, so the LLP could recover damages despite not existing when the statement was made. Facts The respondents owned a grouse moor...
June 30, 2026
Protesters trespassed in a London shop selling Israeli Dead Sea products, chaining themselves together to disrupt trading. They were convicted of aggravated trespass under section 68 of the 1994 Act. The Supreme Court held alleged offences must be integral to the occupier's core activity. Facts The appellants staged a non-violent...
June 30, 2026
The Supreme Court considered the relevance of delay when applying to rectify the register of town and village greens under section 14 of the Commons Registration Act 1965. It dismissed the inhabitants' appeal in Betterment and allowed the landowner's appeal in Paddico, ordering rectification in both cases. Facts These conjoined...
June 30, 2026
An Iranian Kurd who had twice been granted refugee status by UNHCR (in Iraq and Turkey) sought asylum in the UK. The Supreme Court considered the weight to be given to UNHCR refugee status determinations by national decision-makers, dismissing his appeal but clarifying the applicable principles. Facts The appellant, referred...
June 30, 2026
Three Mackle brothers and Henry McLaughlin pleaded guilty to fraudulent evasion of tobacco duty and consented to confiscation orders calculated on the evaded duty. The Supreme Court held the consent was based on a mistake of law, quashed the orders, and remitted the cases. Facts The three Mackle brothers (Patrick,...
June 30, 2026
Raymond Brownlee dismissed his legal team late in his Crown Court trial. New counsel could not be retained for sentencing because the fixed legal aid fees made no provision for preparatory work. The Supreme Court held the Rules were ultra vires for failing to address this. Facts Raymond Brownlee was...
June 29, 2026
Constructive dismissal is one of the most conceptually demanding and commercially significant areas of employment law in Great Britain. This guide concerns constructive dismissal under the law of Great Britain (England, Wales and Scotland). Northern Ireland has separate employment legislation, including the Employment Rights (Northern Ireland) Order 1996, and should...
June 29, 2026
An HGV driver resigned claiming constructive unfair dismissal after workplace pressures and a perceived 'checking up' incident, citing earlier 2017 safety incidents. The EAT held the Tribunal misdirected itself on the 'last straw' test and remitted the case to a freshly constituted Tribunal. Facts The claimant, Mr James Marshall, was...
June 29, 2026
Ms Wainwright resigned after her employer misled her about a colleague's permanent appointment to her role during her cancer-related absence. The EAT held the Tribunal erred in analysing whether discriminatory acts under section 15 Equality Act 2010 constituted repudiatory breaches contributing to her resignation. Facts The Appellant, Ms Wainwright, had...
June 29, 2026
Dr Barry, a GP suffering from myasthenia gravis, resigned after her employer stopped her sick pay. The EAT held the tribunal erred in finding she had affirmed her contract by delaying resignation whilst negotiating, and substituted a finding of unfair constructive dismissal. Facts The claimant, Dr Kate Barry, was a...
June 29, 2026
Dr Leaney, employed for over 40 years, resigned alleging constructive dismissal through cumulative breach of trust and confidence. The tribunal found he had affirmed the contract during a three-month delay before resigning. The EAT allowed his appeal, finding the tribunal had erred in its approach to affirmation. Facts Dr Paul...
June 29, 2026
A teacher resigned after prolonged mistreatment during disciplinary and grievance processes. The EAT held the Tribunal erred in dismissing his constructive dismissal claim by focusing only on the final 'innocuous' act, and substituted findings of constructive and unfair dismissal. Facts The Claimant, Mr Williams, was a teacher employed at Alderman...
June 28, 2026
A nurse resigned after disciplinary proceedings and a final written warning following a workplace altercation, claiming constructive unfair dismissal. The Court of Appeal upheld the striking out of her claim, clarifying the 'last straw' doctrine and affirmation principles in cumulative breach cases. Facts The Appellant, Ms Harpreet Kaur, was employed...
June 28, 2026
Mr Omilaju resigned after his employer refused to pay wages for days he spent attending his own employment tribunal hearing. The Court of Appeal held this lawful refusal could not constitute a 'last straw' justifying constructive dismissal, clarifying the doctrine. Facts Mr Omilaju was employed by the London Borough of...
June 28, 2026
Professor Buckland resigned after the university re-marked his exam papers without authority, undermining his integrity. The Court of Appeal held that the test for repudiatory breach in employment is objective, not 'range of reasonable responses', and that a repudiatory breach, once committed, cannot be unilaterally cured. Facts Professor Paul Buckland...
June 28, 2026
Two innocent BCCI employees, dismissed on redundancy after the bank's corrupt collapse, claimed stigma damages for impaired job prospects. The House of Lords held the bank breached the implied term of mutual trust and confidence, allowing recovery of foreseeable financial loss. Facts Mr Mahmud and Mr Malik were long-serving employees...
June 28, 2026
An employee resigned after his employer refused to advance holiday pay or a loan following a disciplinary suspension. The Court of Appeal held there was no constructive dismissal, establishing that the contract test, not unreasonableness, governs whether an employee has been constructively dismissed. Facts Mr Sharp was employed by Western...
June 28, 2026
Campaigners and local authorities challenged the Government's HS2 high-speed rail proposals, arguing the command paper required strategic environmental assessment and that the hybrid bill procedure breached EU environmental directives. The Supreme Court unanimously dismissed the appeals, addressing important constitutional questions about Parliament and EU law. Facts The Government announced its...
June 28, 2026
A mother sought the summary return of her four children from England to Spain under the Hague Convention. The Supreme Court held that, when determining habitual residence, the state of mind of an adolescent child during her residence is a relevant factor, and remitted the issue. Facts The father, a...
June 24, 2026
Mrs Roberts, a support worker of African-Caribbean heritage, was stopped and searched without suspicion on a London bus under section 60 of the Criminal Justice and Public Order Act 1994. The Supreme Court held the suspicionless stop and search power was compatible with article 8 ECHR. Facts On 9 September...
August 24, 2026
National Case Law Archive
August 24, 2026
National Case Law Archive
August 24, 2026
National Case Law Archive