On 1 July 2026, the Supreme Court (Court) handed down its judgment in the BlueCrest appeal, the first time the salaried members legislation has been considered at this level. The Court dismissed BlueCrest’s appeal on both Condition A and Condition B. On Condition B, however, it agreed with the Court of Appeal that the First-tier Tribunal (FTT) had applied the wrong test, so the question of whether the relevant members satisfy Condition B has been remitted to the FTT to be decided again on the correct construction. In other words, the outcome below was upheld, but with the matter sent back to the FTT. For limited liability partnership (LLPs) and their members, the lasting value of the decision lies in how the Court explained Condition B is to be read and applied.