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Sunday 25 October 2026
Law News
Law News

The Week in Law: ScottishPower ruling, Uber claim time-barred and SRA rules paused

The Palace of Westminster in London under a clear blue sky

The Supreme Court ruled on 21 October 2026 that energy regulator redress payments made by ScottishPower are not deductible for corporation tax, and the Commercial Court ended a black cab drivers’ group claim against Uber on limitation. The Solicitors Regulation Authority confirmed that its rules separating compliance officer roles will not start in January as planned, while the government paused a requirement for small companies to file profit and loss accounts from April 2028.

Courts

ScottishPower loses on redress payments. In ScottishPower (SCPL) Ltd and others v HMRC [2026] UKSC 35, handed down on 21 October 2026, the Supreme Court allowed HMRC’s appeal and restored the decision of the Upper Tribunal. About £28 million paid to customers and charities under settlements with Ofgem is not deductible: the court held that the redress payments were sufficiently akin to penalties that they were not incurred for the purposes of the trade. Judgment explained.

Uber group claim time-barred. Mr Justice Birt held in Garry White and others v Uber London Limited and others [2026] EWHC 2651 (Comm), handed down on 19 October 2026, that a conspiracy claim brought by nearly 13,300 London black cab drivers is time-barred. The claims were issued in 2024, but the judge found that the claimants could, with reasonable diligence, have discovered the alleged fraud and advanced their claims within a reasonable period after TfL’s 2017 decision letter refusing to renew Uber London’s licence became public on 20 December 2017, and at the latest by February 2018. It was common ground that the ruling leads to dismissal of the entire claim. Uber denies the allegations, and the court made no finding on whether they are true. Full report.

Mozambique may pursue Safa’s widow as heir. On 21 October 2026 the Court of Appeal upheld an order joining Mrs Clara Martinez Thedy de Safa, widow of Privinvest co-founder Iskandar Safa, to the Republic of Mozambique’s Commercial Court claim, on the Republic’s case that she succeeded to his liabilities as his heir under Lebanese law, in [2026] EWCA Civ 1349. Lord Justice Miles held that, as Lebanese law has no concept of an estate, the claim against her was personal, not representative, and was not barred by the rule on foreign personal representatives. The Republic accepted that its pleading makes no allegations about her conduct. Full report.

Commodores trade mark refused. Mr Justice Richards on 23 October 2026 dismissed an appeal by Fifth Avenue Entertainment LLC, a company owned by Commodores founder member Thomas McClary, against an Intellectual Property Office decision refusing its application to register “THE COMMODORES” as a UK trade mark ([2026] EWHC 2730 (ChD)). The Hearing Officer was entitled to conclude that Commodore Entertainment Corporation had rights over the name following a 1984 transaction, the press summary says, and his bad faith finding stands.

New Designated Civil Judge for Surrey and Sussex. Her Honour Judge Lindsey George has been appointed Designated Civil Judge for Surrey and Sussex for four years from 22 October 2026, the day His Honour Judge Richard Simpkiss retired. Full report.

Regulation and the profession

SRA pauses compliance officer separation. The SRA said in a statement on 22 October 2026 that it “will not be rolling out the proposed rules as originally planned in January”, following feedback that its approach could have had unintended consequences within smaller firms and sole practices. The rules would have stopped those who make significant decisions in higher-risk firms, with turnover above £600,000 or client money above £2m, from also acting as COLP or COFA. Full report.

Guideline hourly rates for barristers. The Civil Justice Council opened a consultation on 20 October 2026, set out in an interim report from a costs working group chaired by Lord Justice Miles. It calls guideline hourly rates for counsel “both possible and desirable” and seeks evidence on a new “Band 1A” above London 1, without proposing a figure. Responses are due by 11.59pm on 19 January 2027. Full report.

Diversity expectations for panel counsel. The Attorney General and the Treasury Solicitor published a Government Legal Department statement on 22 October 2026 under which chambers with members on the Attorney General’s panels are expected to monitor allocation of work across all protected characteristics, and applicants to the Civil and EU Panel must make regular diversity declarations when requested. The announcement says the statement “does not change the appointments process”. Full report.

Government and Parliament

Small company profit and loss filing paused. A written statement to the House of Lords on 23 October 2026 said the government “has decided to pause implementing the profit and loss filing requirement for April 2028” for small companies and micro-entities under the Economic Crime and Corporate Transparency Act 2023. Companies House confirmed that software-only filing in iXBRL format still starts in April 2028. Full report.

Magistrate recruitment. The Ministry of Justice said on 23 October 2026 that more than 3,800 magistrates have been recruited under the current government, including almost 1,500 appointed in the first six months of 2026, and launched a £4 million recruitment campaign aimed at a 21,000-strong magistracy in 2028/29.

Competition

Apple contactless access. The Competition and Markets Authority announced on 20 October 2026 that it is consulting on a proposed conduct requirement under the Digital Markets, Competition and Consumers Act 2024 that would require Apple to provide access to iPhone contactless (NFC) technology through the main international standards. It expects charges under its proposed pricing principles to be substantially lower than Apple’s current fees.

Aldi and Lidl designated. The CMA decided on 22 October 2026 that Aldi, Lidl GB and Lidl NI will be designated as Large Grocery Retailers under the Groceries Market Investigation (Controlled Land) Order 2010, so they cannot include prohibited restrictions in new land agreements.

Deals and moves

Ashtead Technology. Weil, Gotshal & Manges is advising Ember and its bid vehicle, and Ashurst Perkins Coie is advising Ashtead Technology, on a recommended cash offer of 615 pence per share, valuing the company at about £505 million, announced on 21 October 2026 in the Rule 2.7 announcement. Full report.

CBRE and Onnec. Freshfields is advising Onnec and Simpson Thacher & Bartlett is advising CBRE on CBRE’s acquisition of the data centre infrastructure business for an initial £460 million in cash plus an earnout of up to £300 million, announced on 20 October 2026. Full report.

Mills & Reeve. The firm announced on 20 October 2026 that Peter Mayhew has joined its venture capital team as a partner in Birmingham from Shakespeare Martineau. Full report.

International

23andMe. California’s Attorney General announced on 19 October 2026 a $6 million settlement, pending court approval, resolving its data breach claims and its appeals against the sale of customers’ genetic data in Chapter 11. Full report.

AI errors in a judge’s orders. The US Court of Appeals for the Fifth Circuit on 22 October 2026 vacated a preliminary injunction against a Mississippi law restricting DEI programmes and ordered the case reassigned to a different district judge. The majority opinion, by Judge Jerry E. Smith, found that the trial judge’s temporary restraining order cited a case that does not exist, calling it “an apparent AI hallucination”. Judge Haynes concurred only in the final paragraph, which sets out that disposition. Full report.

California National Guard. The Ninth Circuit on 23 October 2026, in a divided opinion in Newsom v Trump, upheld an order requiring control of the California National Guard to be returned to the state, holding that California is likely to succeed in showing that the June 2025 federalisation was not authorised by 10 U.S.C. § 12406. Judge Bennett dissented. Full report.

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