The UK Supreme Court, a state-owned institution established in 2009, serves as the highest court of appeal in the United Kingdom. Its jurisdiction encompasses all civil cases and criminal cases originating in England, Wales, and Northern Ireland. As of 2023, the court employed approximately 30 people and is headquartered in the UK. Its primary function is the administration of justice.
On September 11, 2025, the Supreme Court issued a judgment in *The Prudential Assurance Co. Ltd. v HMRC* [2025] UKSC 34, unanimously dismissing Prudential’s appeal concerning VAT grouping and the time of supply. The Court also addressed the issue of fiduciary duties owed by motor dealers to consumers, overruling the Court of Appeal's decision and finding that such duties do not exist. Consequently, lenders were not found liable. Separately, the Singapore International Commercial Court determined that former UK Supreme Court president Lord Neuberger did not breach natural justice in a prior arbitration case. The Supreme Court also announced a strategy to promote diversity and inclusion within the judiciary.
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