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United Kingdom Case Law

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Labour law [2025] UKPC 42

University of the West Indies (Respondent) v Occupational Safety and Health Authority and Agency (Appellant) (Trinidad and Tobago)

The Privy Council held that section 93 of Trinidad and Tobago’s Occupational Safety and Health Act sets a six-month limit for criminal prosecutions, including Industrial Court safety and health offences.

  • Limitation periods
  • Occupational safety and health offences
  • Jurisdiction of industrial court
  • Distinction between civil and criminal proceedings
  • Statutory-interpretation
  • Limitation-periods
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Labour law [2025] UKPC 40

Public Services Association of Trinidad and Tobago (Respondent) v Trinidad and Tobago Civil Aviation Authority (Appellant) No 2 (Trinidad and Tobago)

The Privy Council held that section 26A deemed the Public Services Association the recognised majority union for CAA workers, but sections 37 and 41 still had to be completed before bargaining duties arose.

  • Trade union recognition
  • Collective bargaining
  • Deeming provisions
  • Industrial relations offences
  • Statutory-interpretation
  • Trade-union-recognition
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Labour law [2025] UKPC 40

Public Services Association of Trinidad and Tobago (Appellant) v Trinidad and Tobago Civil Aviation Authority (Respondent) (Trinidad and Tobago)

The Privy Council held that the Public Services Association was deemed the recognised majority union for CAA workers under section 26A, but its complaint failed because sections 37 and 41 had not yet been completed.

  • Trade union recognition
  • Collective bargaining
  • Deeming provisions
  • Industrial relations offences
  • Trade-union-recognition
  • Collective-bargaining
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Tax law [2025] UKFTT 661 (TC)

Clatterbridge Pharmacy Limited v Revenue and Customs (VAT on supplies of drugs to outpatients where the drugs are administered by healthcare professionals from a different legal entity to the supplier)

Clatterbridge Pharmacy Limited v Revenue and Customs (VAT on supplies of drugs to outpatients where the drugs are administered by healthcare professionals from a different legal entity to the supplier) [2025] UKFTT 661 (TC) (05 June 2025)

The tribunal held that drugs dispensed to outpatients for administration by healthcare professionals can still be for the patient's personal use, so the supplies were zero-rated.

  • Vat zero rating
  • Personal use of dispensed medicines
  • Interpretation of schedule 8 vata
  • Healthcare supplies
  • Pharmacy regulation
  • Vat-zero-rating
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Tax law [2025] UKFTT 658 (TC)

JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion)

JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion) [2025] UKFTT 658 (TC) (03 June 2025)

The Tribunal held cider was excluded from the reduced VAT rate for hospitality supplies, applying statutory construction and the Inco correction principle.

  • Value added tax
  • Reduced rate application
  • Alcoholic beverages definition
  • Statutory construction
  • Eu fiscal neutrality
  • Value-added-tax
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Tax law [2025] UKFTT 658

JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion)

JD Wetherspoon PLC v Revenue and Customs (application of reduced rate to supplies of cider in the course of restaurant and catering services - whether cider fell within the exclusion) [2025] UKFTT 658 (TC) (03 June 2025)

The Tribunal held that cider was excluded from the reduced VAT rate, applying the Inco principle and, alternatively, EU fiscal-neutrality rules.

  • Value added tax
  • Reduced rate application
  • Alcoholic beverages definition
  • Statutory construction
  • Eu fiscal neutrality
  • Value-added-tax
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.