Supreme Court Watch · Term archive
Trinity Term 2025
Selected hearings from June and July 2025, with original issue summaries, practical significance, judgments, press summaries and session-by-session official recordings.
Reviewed 20 September 2026 against Alexander’s practice areas. Five commercially relevant completed appeals and 15 archived hearing sessions are retained.
Each entry is an original, concise research summary based on the Court’s official case record. Hearing dates may change. After a hearing, the official case page normally adds recordings; when judgment is delivered, it adds the judgment, neutral citation and press summary. Those materials remain on the Court’s website and are linked here rather than reproduced.
Commissioners for HMRC v Hotel La Tour Ltd
Question before the Court
Whether a holding company could deduct input VAT on professional fees incurred in selling shares in a managed subsidiary where the sale proceeds funded its taxable hotel-development business.
Why it matters
A commercially important tax decision on the direct and immediate link required between transaction costs and a taxable economic activity, with practical implications for group reorganisations and disposals.
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Official archived sessions
HMRC v HFFX LLP and linked appeal
Question before the Court
Whether profits first allocated to corporate members of investment-management LLPs and later reallocated to individual members were taxable under the partnership, miscellaneous-income or sale-of-occupation-income rules.
Why it matters
A substantial partnership and tax decision about deferred remuneration, corporate members and the statutory treatment of profit-allocation structures; the appeal was heard with Atkins v HMRC.
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Official archived sessions
D.E.L.T.A. Merseyside Ltd and another v Uber Britannia Ltd
Question before the Court
Whether a private-hire operator accepting a booking outside London was required by statute to contract as principal with the passenger to fulfil it.
Why it matters
A focused commercial decision on contractual responsibility within platform businesses and the legal structure of private-hire booking arrangements.
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Official archived sessions
Process & Industrial Developments Ltd v Federal Republic of Nigeria
Question before the Court
When, if ever, an English court should make a costs award in a foreign currency following proceedings to set aside a major arbitral award.
Why it matters
A useful international-arbitration and civil-procedure decision on currency risk, costs discretion and the financial consequences of cross-border litigation.
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Official archived sessions
King Crude Carriers SA and others v Ridgebury November LLC and others
Question before the Court
Whether a contractual condition giving rise to a debt is treated as fulfilled when the debtor wrongfully prevents its satisfaction, and when deposits under ship-sale contracts accrued as debts.
Why it matters
A leading commercial-contract decision on prevention, implied terms, conditions precedent and accrued debt claims under sale agreements.
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Official archived sessions
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