Case summaries

Primeo Fund, a Cayman Islands investment fund, suffered losses through the Madoff Ponzi scheme. The Privy Council considered whether the reflective loss rule barred Primeo's claims against its administrator and custodian. The Board held the rule did not apply as Primeo's losses arose before it became a shareholder in Herald Fund.

Prince Abdulaziz failed to personally sign disclosure statements as ordered by the court, citing a Saudi royal protocol. After an unless order, judgment was entered against him for $6m. The Supreme Court dismissed his appeal, upholding case management decisions.

P&ID sought costs to be awarded in naira following Nigeria's successful challenge to fraudulent arbitration awards worth over $11 billion. The Supreme Court held that costs should be awarded in sterling, being the currency in which Nigeria's solicitors billed and were paid, rejecting the argument that costs should reflect the receiving party's underlying loss.

Project Blue Ltd purchased Chelsea Barracks for £959m from the MoD, using Shari'a-compliant Ijara financing from a Qatari bank. The Supreme Court held that anti-avoidance provisions in section 75A of the Finance Act 2003 applied, making PBL liable for £50m SDLT.

Prudential challenged UK tax rules taxing overseas portfolio dividends differently from domestic ones. The Supreme Court held EU law required tax credits at the foreign nominal rate, but rejected compound interest claims, departing from Sempra Metals, and clarified the treatment of lawful and unlawful ACT.

The Supreme Court held, by a 5-2 majority, that legal advice privilege does not attach to tax advice given by accountants. Prudential could not resist HMRC's statutory notices for documents recording PwC's advice; any extension of the privilege beyond lawyers is for Parliament.

Ship owners received bunkers from OW Bunker Malta under terms allowing consumption before payment, with title reserved pending payment. Following OWB Group's insolvency, owners disputed liability. The Supreme Court held the contract was sui generis, not a sale, and owners were liable for the price.

Fingerprints taken by an unapproved electronic 'Livescan' device during a period when Northern Ireland law required Secretary of State approval were held admissible. The Supreme Court found Parliament had not intended inadmissibility as the consequence of non-approval, and dismissed the defendants' appeal.

Mr O'Connor faced extradition to Greece but his solicitor failed to serve appeal notice within the seven-day limit. The Supreme Court held that under section 26(5) of the Extradition Act 2003, courts can entertain late appeals where the person themselves did everything reasonably possible, even if their legal representative failed. The solicitor's fault should not be attributed to the client.

The Supreme Court held that temporary copies made on screen and in the internet cache when an end-user merely browses a web page fall within the article 5.1 temporary copying exception (s.28A CDPA 1988), so no licence is needed. Given the EU-wide importance, it referred the question to the CJEU before making any order.

Three appellants were convicted under section 13 of the Terrorism Act 2000 for carrying PKK flags at a London demonstration. The Supreme Court held that section 13 creates a strict liability offence requiring no mens rea beyond deliberate carrying, and that this is compatible with Article 10 ECHR.

The Secretary of State sought disqualification of Mr Bairstow, former chairman of Queens Moat Houses plc, for approving grossly misleading financial statements overstating profits by tens of millions of pounds. Despite no dishonesty being alleged, the court found gross negligence in failing to supervise delegated accounting functions and disqualified him for six years.

QX, a British citizen, was subject to a temporary exclusion order and reporting obligations after living in Syria. He challenged whether Article 6(1) fair trial rights applied to reviews of the order's imposition. The Supreme Court held that Article 6(1) applies to imposition reviews where obligations interfere with civil rights, as the reviews are inextricably linked.

Mr Holden caused a fire while welding repairs to his car in his employer's loading bay, damaging the premises. The Supreme Court held his motor insurance policy did not cover the claim, as the damage did not arise from use of the vehicle on a road or public place.

Huda Ammori, co-founder of Palestine Action, challenged the Home Secretary's decision to proscribe the group under the Terrorism Act 2000. The High Court found the decision unlawful for breaching the Home Secretary's own policy and disproportionately interfering with Convention rights under Articles 10 and 11.

Two British citizens challenged the Immigration Rule requiring foreign spouses to pass a pre-entry English language test before joining them in the UK. The Supreme Court upheld the Rule itself but expressed serious concerns that the accompanying Guidance was likely to breach Article 8 rights in significant numbers of cases.

Mr Coughlan challenged pilot orders requiring voter identification at local elections, arguing they exceeded ministerial powers under the Representation of the People Act 2000. The Supreme Court held that voter identification schemes fell within the statutory phrase 'how voting at the elections is to take place' and dismissed the appeal.

Sarah Finch challenged Surrey County Council's grant of planning permission for oil extraction, arguing the environmental impact assessment unlawfully excluded greenhouse gas emissions from eventual combustion of the extracted oil. The Supreme Court held (3-2) that such downstream emissions must be assessed as indirect effects of the project under the EIA Directive.

Relatives of 24 unarmed civilians killed by Scots Guards at Batang Kali, Malaya in December 1948 sought judicial review of the UK Government's refusal to hold a public inquiry. The Supreme Court dismissed the appeal, holding that neither article 2 ECHR, customary international law, nor common law judicial review required an inquiry.