Case summaries

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 expenditure occurs under a varied version of the original contract.

R (on the application of Day) v Shropshire Council [2023] UKSC 8

Dr Day challenged planning permission granted for housing development on land forming part of Greenfields Recreation Ground. The land had been sold by Shrewsbury Town Council to a developer without complying with statutory advertising requirements for disposal of land held on statutory trust for public recreation. The Supreme Court held the statutory trust was not extinguished by the sale.

R (on the application of Evans & Anor) v Attorney General [2015] UKSC 21

Journalist Rob Evans sought disclosure of correspondence between Prince Charles and government ministers. The Upper Tribunal ordered disclosure, but the Attorney General issued a section 53 certificate overriding the decision. The Supreme Court held the certificate unlawful, upholding judicial supremacy over executive override.

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, requiring timely challenges to each step.

R (on the application of Gourlay) v Parole Board [2020] UKSC 50

A life prisoner successfully challenged a Parole Board decision refusing transfer to open conditions but was denied costs. The Supreme Court dismissed his appeal, holding that costs principles are matters of practice for the Court of Appeal, and the established Davies practice applied to the Board.