Nuffield Health is a registered charity established “to advance, promote and maintain health and healthcare of all descriptions and to prevent, relieve and cure sickness and ill health of any kind, all for the public benefit.” Among other things, it runs 112 fitness and wellbeing centres, including Merton Abbey. The facilities at Merton Abbey are primarily available to fee-paying Nuffield Health gym members.
Nuffield Health acquired Merton Abbey on 1 August 2016, when it bought the business of Virgin Active. It applied to the London Borough of Merton Council (“the Council”) for mandatory and discretionary rate relief. The application for mandatory relief was granted initially. However, following a visit by Council officers in November 2016, the Council withdrew the relief because the membership fees were set at a level which excluded persons of modest means from enjoying the gym facilities. In the Council’s view, this meant that Merton Abbey was not being wholly or mainly used for charitable purposes because the requirement for public benefit was not satisfied.
The High Court found in Nuffield Health's favour, holding that the charity is and, at all times since 1 August 2016, has been entitled to the mandatory 80% relief from non-domestic rates in respect of Merton Abbey. By a majority, the Court of Appeal dismissed the Council's appeal. The Council now appeals to the Supreme Court.

SSE claimed capital allowances on expenditure incurred when constructing the Scheme. HMRC disputed £227 million of SSE's claimed capital allowances for tax years 31 March 2006 to 31 March 2012 on the basis that certain of the assets did not give rise to allowable expenditure under the Capital Allowances Act 2001. SSE appealed to the First Tier Tribunal (FTT). The FTT held that SSE was entitled to claim allowances for some of the disputed items but upheld HMRC's view on others. HMRC appealed to the Upper Tribunal (UT), who dismissed the appeal and allowed SSE's challenge to parts of the FTT's decision. As a result, the FTT remade the decision largely in SSE's favour. HMRC appealed to the Court of Appeal (CA). The CA allowed the appeal in relation to certain parts of the UT's decision on the basis that SSE had no permission to cross-appeal, but otherwise dismissed HMRC’s appeal. HMRC now appeals to the Supreme Court and SSE cross-appeal.