Judicial Committee of the Privy Council

This is the final court of appeal for the UK overseas territories and Crown dependencies. It also serves those Commonwealth countries that have retained the appeal to His Majesty in Council or, in the case of republics, to the Judicial Committee.

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The Judicial Committee of the Privy Council
Judgment
30 June 2026
Alteo Energy Ltd and another (Respondents) v Director-General, Mauritius Revenue Authority (Appellant) (Mauritius)
Lord Sales,
Lord Hamblen,
Lord Leggatt,
Lady Simler,
Lord Doherty
Is the First Respondent entitled to a partial tax exemption on interest income received from certain loans?
UK Supreme Court
Judgment
1 July 2026
Skatteforvaltningen (The Danish Customs and Tax Administration) (Appellant) v MCML Ltd (previously known as ED&F Man Capital Markets Ltd) (Respondent)
Lord Sales,
Lord Lloyd-Jones,
Lady Rose,
Lady Simler,
Lord Doherty
Is a claim brought by SKAT against EDFM barred by issue estoppel because of the dismissal of an earlier claim brought by SKAT against EDFM?
UK Supreme Court
Judgment
1 July 2026
Commissioners for His Majesty’s Revenue and Customs (Respondent) v BlueCrest Capital Management (UK) LLP (Appellant)
Lord Briggs,
Lord Hamblen,
Lord Burrows,
Lord Richards,
Lady Simler
Are certain members of BlueCrest LLP to be treated as employees for tax purposes?
UK Supreme Court
Hearing
2 July 2026
In the Petition of DM No 2

Linked cases
UKSC/2026/0074 In the Petition of DM No1
Legal Issue
UK Supreme Court
Hearing
2 July 2026
In the Petition of DM No1

Linked cases
UKSC/2026/0080 In the Petition of DM No 2
Legal Issue