United Kingdom Case Law

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion")

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion") [2026] UKFTT 406 (TC) (18 March 2026)

The tribunal dismissed Mr Hosking’s appeal against an inheritance tax assessment, finding no section 21 normal-expenditure exemption and no section 24 ECHR breach.

• Inheritance tax
• Exempt transfers
• Political donations
• Normal expenditure out of income
• Discrimination (echr)
• Freedom of expression

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A v B & Ors

A v B & Ors [2026] EAT 35 (04 March 2026)

The EAT reviewed an earlier order after finding it had failed to address arguments about freedom of expression and public interest, and remitted the RRO application.

• Restricted reporting orders
• Freedom of expression
• Public interest
• Material change in circumstances
• Remission to employment tribunal
• Employment-law

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Phillip Edward Alexander (Respondent) v Andrew Gabriel (Appellant) (Trinidad and Tobago)

The Privy Council held that one radio/Facebook statement was defamatory, upheld rejection of later posts, and set aside damages for reassessment.

• Defamation
• Damages
• Freedom of expression
• Aggravated damages
• Malice
• Freedom-of-expression

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Ngole v Touchstone Leeds (RELIGION OR BELIEF DISCRIMINATION)

Ngole v Touchstone Leeds (RELIGION OR BELIEF DISCRIMINATION) [2026] EAT 29 (16 February 2026)

The EAT held the tribunal erred in its direct discrimination analysis on some complaints involving religion or belief, but otherwise dismissed the appeal.

• Direct discrimination
• Religion or belief discrimination
• Manifestation of belief
• Freedom of expression
• Proportionality
• Employment recruitment

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The Corporation of Hamilton (Appellant) v Attorney General of Bermuda and another (Respondents) (Bermuda)

The Privy Council held that Bermuda’s constitutional section 1 is a preamble, not directly enforceable, and dismissed Hamilton’s appeal.

• Enforceability of constitutional preambles
• Protection of the law
• Deprivation of property
• Freedom of expression
• Standing of public bodies
• Ministerial powers over municipalities

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JR2024MAN000026

JR2024MAN000026 [2025] UKAITUR JR2024MAN000026 (18 February 2025)

The Upper Tribunal upheld refusal of ILR but quashed cancellation of leave to remain, finding the immediate cancellation disproportionate on the facts.

• Freedom of expression
• Public good
• Extremism
• Suitability guidance
• Echr article 10
• Indefinite leave to remain

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Claude Gerald (Appellant) v Herman Sergeant and another (Respondents) (Montserrat)

The Privy Council held that stopping a live radio interview about marijuana in Montserrat did not unlawfully breach freedom of expression, and dismissed the appeal.

• Freedom of expression
• Broadcasting regulation
• Government-controlled media
• Public order
• Freedom-of-expression
• Broadcasting-regulation

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Thomas v Surrey and Borders Partnership NHS Foundation Trust & Anor (RELIGION OR BELIEF DISCRIMINATION)

Thomas v Surrey and Borders Partnership NHS Foundation Trust & Anor (RELIGION OR BELIEF DISCRIMINATION) [2024] EAT 141 (05 September 2024)

The Employment Appeal Tribunal dismissed an appeal challenging a ruling that English nationalism mixed with anti-Islamic views was not protected under section 10 EqA.

• Religion or belief discrimination
• Protected philosophical belief
• Equality act 2010 section 10
• European convention on human rights article 17
• Freedom of expression
• Freedom of religion

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Surendra Dayal (Appellant) v Pravind Kumar Jugnauth and 7 others (Respondents) (Mauritius)

The Privy Council held that election promises on pensions and public-sector pay, and free food at a public event, did not amount to bribery or treating.

• Bribery in elections
• Treating in elections
• Statutory interpretation
• Election petitions
• Freedom of expression
• Election-law

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Attorney General of Trinidad and Tobago (Respondent) v Vijay Maharaj Substituted on behalf of the Estate of Satnarayan Maharaj for Satnarayan Maharaj and another (Trinidad and Tobago)

The Privy Council held that Trinidad and Tobago’s Sedition Act is saved as existing law and is not invalidated by section 1 of the Constitution.

• Savings clause
• Freedom of expression
• Sedition
• Legal certainty
• Separation of powers
• Existing laws

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