Akbars Restaurant (Middlesbrough) Ltd v Secretary of State for the Home Department [2026] UKSC 26

Akbars Restaurant (Middlesborough) Limited (Appellant) v Secretary of State for the Home Department (Respondent) Case ID: UKSC/2025/0024 https://www.supremecourt.uk/cases/uks... Judgment date: 27 July 2026 Neutral citation: [2026] UKSC 26 On appeal from: [2024] EWCA Civ 1387 Issue: This appeal concerns the validity of a civil penalty notice issued by the Secretary of State for the Home Department under section 15 of the Immigration Asylum and Nationality Act 2006. In view of the requirement under s.15(6)(a) that a notice must “state why the Secretary of State thinks the employer is liable to the penalty”, is the penalty notice invalid if it does not identify which of the grounds in s.15(1) applies (i.e. by specifying the circumstances in which a person subject to immigration control has no right to work)? Facts: An employer acts in contravention of section 15 of the 2006 Act if they employ an adult subject to immigration control who: (a) has not been granted leave to enter or remain in the UK; or (b) his leave to enter or remain in the UK – (i) is invalid; (ii) has ceased to have effect; or (iii) is subject to a condition preventing him from accepting his employment. By section 15(6)(a), a penalty notice must ‘state why’ the Secretary of State thinks the employer is liable to the penalty. On 13 March 2023, the Secretary of State for the Home Department (“SSHD”) issued a civil penalty notice under section 15(2) of the Immigration Asylum and Nationality Act 2006 (“the 2006 Act”) to Akbars Restaurant (Middlesbrough) Limited (“Akbars”). Under the heading “You are liable for a civil penalty”, the penalty notice stated that the SSHD had concluded that Akbars had breached s.15 of the 2006 Act, and it then listed all three options under s.15(b). Under the heading “Your penalty breakdown”, the notice identified the relevant employee, stated the penalty reason as “no right to work” and referred to an attached statement of case which “sets out the reasons for the breach for each worker and supporting evidence”. The statement of case explained that the Home Office records showed that the employee did not have the right to work in the UK. Akbars appealed against the CPN in the county court. Akbars contended that the CPN did not give proper reasons for the imposition of the penalty, as required by section 15, and was invalid. Akbars was unsuccessful in the county court, and appealed to the Court of Appeal. The Court of Appeal dismissed Akbars’ appeal. Akbars now appeals to the Supreme Court. Judgment: The Supreme Court unanimously allows the appeal. Lord Sales delivers the judgment, with which Lord Leggatt, Lady Rose, Lord Richards and Lady Simler agree.