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The US megacorp was challenging a November 2025 ruling in ValueLicensing's favor that VL may resell pre-owned software licenses. That judgment was unambiguous, but Microsoft told The Register at the time that it would seek permission to appeal.

JJH Enterprises Limited confirms that, by an order dated 13 October 2026, the Court of Appeal refused Microsoft's application for permission to appeal to the UK Supreme Court against the Court of Appeal's decision of 7 July 2026.

Order of the Chair (Directions) 14 Sep 2026

Central to this development is a historic, potentially damning internal “Second-Hand Software” (SHS) presentation, referred to in the consent order as a “known adverse document.” The specific content of the presentation has not yet been made public, but Microsoft has until October 31 to explain why it did not disclose the presentation earlier.

CAT consent order requires Microsoft to explain by 31 October why a 2013 Second-Hand Software presentation surfaced only in December 2025.