Case summaries

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R (on the application of A) v Secretary of State for the Home Department [2021] UKSC 37

A convicted sex offender challenged guidance on the Child Sex Offender Disclosure Scheme, arguing it insufficiently required police to consult him before disclosing his offences. The Supreme Court dismissed the appeal, clarifying that judicial review of policies requires showing they positively authorise or approve unlawful conduct, not merely that they...

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CPRE Kent v Secretary of State for Communities and Local Government [2021] UKSC 36

CPRE Kent challenged costs orders made against it after its statutory planning review was refused permission. The Supreme Court upheld the Court of Appeal's practice that multiple defendants and interested parties may each recover reasonable costs for preparing acknowledgements of service, qualifying the Bolton principle for permission stage proceedings. Facts...

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Re T (A Child) [2021] UKSC 35

A local authority sought to use the High Court's inherent jurisdiction to authorise deprivation of liberty for a vulnerable child in placements that were not approved secure accommodation. The Supreme Court held that the inherent jurisdiction remains available in cases of necessity where no approved secure accommodation exists, despite regulatory...

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X v Kuoni Travel Ltd [2021] UKSC 34

Mrs X was raped and assaulted by a hotel employee while on a package holiday in Sri Lanka arranged by Kuoni. The Supreme Court held that Kuoni was liable for improper performance of the package travel contract, as the employee's guidance fell within holiday arrangements and the statutory exemptions did...

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Royal Mail Group Ltd v Efobi [2021] UKSC 33

Mr Efobi, a Nigerian-born postman employed by Royal Mail, alleged direct racial discrimination after over 30 unsuccessful internal job applications. The Supreme Court considered whether section 136 of the Equality Act 2010 changed the burden of proof in discrimination cases. The Court held the statutory change was clarificatory, not substantive....

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Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs [2021] UKSC 31

UK companies receiving dividends from non-resident subsidiaries challenged differential tax treatment compared to wholly UK-resident groups. The Supreme Court addressed multiple issues including compound interest claims, restitution for unused double taxation relief, and enrichment questions arising from unlawfully levied advance corporation tax under EU law. Facts The Franked Investment Income...

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FCA v Asset LI Inc [2016] UKSC 17

Asset Land sold plots of greenfield land to investors, representing it would seek rezoning for development and arrange sales to developers. The Supreme Court held these arrangements constituted a collective investment scheme under section 235 of the Financial Services and Markets Act 2000, as investors lacked day-to-day control and the...

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R (on the application of SC, CB and 8 children) v Secretary of State for Work and Pensions & Ors [2021] UKSC 26

Appellants challenged the 'two-child limit' on child tax credit as incompatible with the European Convention on Human Rights. The Supreme Court unanimously dismissed the appeal, holding that the limitation pursued legitimate aims of reducing public expenditure and ensuring fairness, and was proportionate despite its greater impact on women and larger...

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R (on the application of Fylde Coast Farms Ltd) v Fylde Borough Council [2021] UKSC 18

Fylde Coast Farms challenged a neighbourhood development plan, arguing the council unlawfully rejected an examiner's recommendation. The challenge was filed within time to contest the plan's making but outside the time limit for challenging the council's earlier decision. The Supreme Court held section 61N restricts, rather than creates, challenge rights,...

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Revenue and Customs v Tooth [2021] UKSC 17

Mr Tooth used a tax avoidance scheme and completed his self-assessment return by entering an employment-related loss in a partnership box due to software limitations, with full explanations provided. HMRC sought to issue a discovery assessment claiming deliberate inaccuracy. The Supreme Court held there was no deliberate inaccuracy as the...