UK Supreme Court is a State Owned entity based in the UK. Founded in 2009, it operates with approximately 30 employees and is primarily involved in the administration of justice. The court functions as the final court of appeal in the United Kingdom for all civil cases, and for criminal cases originating in England, Wales and Northern Ireland.
On September 16, 2026, Paul Morgan Evans and Susannah Jane Evans lodged a Permission to Appeal application with the UK Supreme Court in their case against Swansea Building Society (UKSC/2026/0137). Previously, on September 15, the Court noted the case of Commissioners for Her Majesty's Revenue and Customs (Appellant) v NCL Investments Ltd and another (Respondent) (UKSC/2020/0125), which addresses the deductibility of accounting debits related to granting employee share options for corporation tax purposes. Earlier, on September 14, the Court reviewed Northumbria Healthcare NHS Foundation Trust (Respondent) v Commissioners for His Majesty's Revenue and Customs (Appellant) (UKSC/2024/0048), examining whether the Court of Appeal erred in interpreting legislation determining the Trust's taxable person status for value added tax (VAT). Also on September 14, the Court highlighted Alom (Appellant) v The Financial Conduct Authority (Respondent) (UKSC/2026/0066), questioning the possibility of appealing a judge-reviewed Court of Appeal decision that it lacks jurisdiction to issue an Appellant's Notice, a case involving a former Financial Conduct Authority employee. The same day, the Supreme Court mentioned McInnes (Appellant) v Her Majesty's Advocate (Respondent) (Scotland) (UKSC/2009/0128), which considers whether a 'real risk of prejudice' or a 'mere possibility of prejudice' must be established for a trial to be rendered unfair under Article 6 ECHR.
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