UK Supreme Court: New Appeals on Tax Deductions and Jury Procedures

ScottishPower (SCPL) Limited and others (Respondents) v Commissioners for His Majesty’s Revenue and Customs (Appellant) - Jurisdiction: United Kingdom - What changed: The appeal raises the question of whether the rule preventing the deduction of penalty payments for the purpose of calculating taxable profits includes payments made to consumers or consumer organisations in settlement of regulatory investigations. - Citation and date: UKSC 2025/0047, not stated - Source: www.supremecourt.uk

Warren Cassell (Appellant) v The King (Respondent) (Montserrat) No 2 - Jurisdiction: Montserrat - What changed: The appeal concerns whether the Court of Appeal erred in finding no case to answer due to lack of properly admitted evidence and in identifying a miscarriage of justice from the prosecution showing un-tendered documents to the jury; the cross-appeal questions the failure to acquit under section 39(2) of the Supreme Court Act. - Citation and date: JCPC 2025/0031/A, not stated - Source: www.supremecourt.uk

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