Case summaries

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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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SC, CB and 8 children, R (on the application of) 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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Fylde Coast Farms Ltd, R (on the application of) 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...

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Asda Stores Ltd v Brierley & Ors [2021] UKSC 10

Female retail employees at Asda brought equal pay claims comparing their pay to predominantly male distribution depot workers. The Supreme Court held they could use depot workers as comparators despite working at different establishments, as the 'common terms' requirement was satisfied through the North hypothetical test. This clarifies the threshold...

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G v G [2021] UKSC 9

A mother wrongfully removed her child from South Africa to England and claimed asylum, naming the child as a dependant. The Supreme Court considered the interplay between the 1980 Hague Convention on child abduction and asylum law, holding that a child named as a dependant on a parent's asylum application...