Case summaries

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Commissioners for His Majesty’s Revenue and Customs v Professional Game Match Officials Ltd [2024] UKSC 29

HMRC argued that part-time football referees in the National Group were employees of PGMOL for tax and National Insurance purposes. The Supreme Court held that individual match contracts satisfied the requirements of mutuality of obligation and control necessary for employment, remitting the case to determine overall employment status. Facts Professional...

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Infrastructure Services Luxembourg S.A.R.L and another v The Kingdom of Spain [2026] UKSC 9

Spain and Zimbabwe appealed against registration of ICSID arbitration awards in the UK, claiming state immunity. The Supreme Court held that by ratifying the ICSID Convention, particularly Article 54(1), contracting states waived their immunity from adjudicative jurisdiction for recognition and enforcement proceedings, while preserving immunity from execution only. Facts Two...

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Hirachand v Hirachand and another [2024] UKSC 43

A daughter claimed financial provision from her deceased father's estate under the Inheritance (Provision for Family and Dependants) Act 1975. The Supreme Court held that a success fee payable under a conditional fee agreement cannot be included in an award for reasonable financial provision, as this would circumvent section 58A(6)...

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R (on the application of Cobalt Data Centre 2 LLP and another) v Commissioners for His Majesty’s Revenue and Customs [2024] UKSC 40

Data centre developers claimed enterprise zone capital allowances for construction expenditure incurred in the second 10-year period under a 'golden contract' made within the first period. The Supreme Court dismissed the appeal, holding that section 298 requires contractual commitment to the specific expenditure by the tenth anniversary, not merely that...

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R (on the application of AM (Belarus) v Secretary of State for the Home Department [2024] UKSC 13

AM, a Belarusian national and foreign criminal, deliberately thwarted deportation through lies and non-cooperation. He claimed his 'limbo status' without leave to remain violated Article 8 ECHR. The Supreme Court allowed the Secretary of State's appeal, holding that AM's own conduct in obstructing removal was highly material to the proportionality...

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Potanina v Potanin [2024] UKSC 3

A Russian billionaire's ex-wife sought financial relief in England under Part III of the Matrimonial and Family Proceedings Act 1984 after their Russian divorce. The Supreme Court addressed the test for setting aside leave to apply for such relief, ruling that respondents have an unconditional right to argue against leave...

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George v Cannell and another [2024] UKSC 19

Fiona George sued Linda Cannell for malicious falsehood after false statements were made about post-employment contractual obligations. The Supreme Court held that section 3(1) of the Defamation Act 1952 renders malicious falsehood actionable per se, but damages for mental distress cannot be awarded where no financial loss was caused. Facts...

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RTI Ltd v MUR Shipping BV [2024] UKSC 18

MUR Shipping invoked a force majeure clause when US sanctions prevented timely payment in US dollars under a charterparty. RTI offered payment in euros instead. The Supreme Court held that reasonable endeavours provisions do not require acceptance of non-contractual performance, restoring certainty in commercial contracts. Facts MUR Shipping BV (shipowner)...