theodi/ndl-core-corpus huggingface dataset:
Income Tax — changes to Employee Car Ownership Schemes
Source: gov.uk (2025-07-20)

This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.

This measure amends the benefit in kind rules so that vehicles provided through Employee Car Ownership Schemes (ECOS) arrangements will be deemed as taxable benefits when made available on restricted terms, outlined in the legislation.
Gemma Louise Coaching
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Gemma Louise Coaching will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Gemma Louise Coaching recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr C Curran v Valve Components Ltd (In Administration): 8000906/2024
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Mr C Curran v Valve Components Limited (In Administration): 8000906/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677bc0cf99c93b7286a396d2/Mr_C_Curran_v_Valve_Components__Limited__In_Administration__-_8000906.2024_-_Judgment.pdf).
QioptiQ Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We QioptiQ Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 QioptiQ Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Raising awareness of the Reserve Forces by utilising existing serving employees and through formal presentations to staff.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Fenland District Council
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Fenland District Council will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Fenland District Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
South West Survival Ltd
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We South West Survival Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 South West Survival Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr S Bosa v Bauporte Doors UK Ltd and Moport Ltd: 2224665/2024
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Mr S Bosa v Bauporte Doors UK Ltd and Moport Ltd: 2224665/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6852a774235ba1380b6aa687/Mr_Soloman_Bosa_v_1._Bauporte_Doors_UK_Limited_2._Moport_Limited_-_2224665-2024.pdf).
Lisa Chesney
Source: gov.uk (2025-09-15)

H.E. Lisa Chesney MBE is the new British High Commissioner to Uganda effective 15 October 2024. H.E. Chesney was most recently High Commissioner to Sierra Leone from August 2021 – 2024.She has experience with a range of countries, multilateral partners and government departments, encompassing diplomatic, security and defence and development issues. Prior to Sierra Leone, she served in the Home Office, leading the UK’s Counter Extremism Unit from 2018 and acting as Gold Command for the Crime, Policing and Fire Group on COVID-19. In the Foreign, Commonwealth and Development Office (FCDO), she served as Deputy Head Security Policy, leading on strategic security issues and delivery of the 2015 Strategic Defence and Security Review. H.E. Chesney has also headed the Prevent Team within the Counter-Terrorism Department, FCDO. She has previously been posted to Mogadishu, as Deputy Head of Mission, re-establishing a UK embassy in Somalia and to Afghanistan, as UK Head of Politics and Strategic Communications in the Provincial Reconstruction Team, in Helmand Province. She has also held corporate and change management leadership roles and worked internationally in the private sector before joining the diplomatic service. Follow Lisa Chesney on X .

H.E. Lisa Chesney MBE is the new British High Commissioner to Uganda effective 15 October 2024.

H.E. Chesney was most recently High Commissioner to Sierra Leone from August 2021 – 2024.She has experience with a range of countries, multilateral partners and government departments, encompassing diplomatic, security and defence and development issues.

Prior to Sierra Leone, she served in the Home Office, leading the UK’s Counter Extremism Unit from 2018 and acting as Gold Command for the Crime, Policing and Fire Group on COVID-19. In the Foreign, Commonwealth and Development Office (FCDO), she served as Deputy Head Security Policy, leading on strategic security issues and delivery of the 2015 Strategic Defence and Security Review.

H.E. Chesney has also headed the Prevent Team within the Counter-Terrorism Department, FCDO. She has previously been posted to Mogadishu, as Deputy Head of Mission, re-establishing a UK embassy in Somalia and to Afghanistan, as UK Head of Politics and Strategic Communications in the Provincial Reconstruction Team, in Helmand Province. She has also held corporate and change management leadership roles and worked internationally in the private sector before joining the diplomatic service.

Follow Lisa Chesney on X (https://twitter.com/LisaJChesney).
Human Rights at Sea International
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Human Rights at Sea International will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Human Rights at Sea International recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DCO magistrates' court Fastrak claims (form DCO1)
Source: gov.uk (2025-04-01)

Form for claiming back dismissed defendant's magistrates' court costs of £2000 or less (including counsels fees but excluding disbursements and VAT).

Form completion guidance is available above and a video is available on the Legal Aid Learning website (https://legalaidlearning.justice.gov.uk/how-to-complete-the-dco-fastrak-claim-form/).

Email your claim and accompanying documents to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Application by a protected site owner for a determination that improvements should be taken into account when the pitch fee is reviewed: Form PH10
Source: gov.uk (2025-04-07)

Protected site owners can use this form to apply for a determination that improvements should be taken into account when the pitch fee is reviewed.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Charity Commission spending over £25,000: April 2024 to March 2025
Source: gov.uk (2025-04-30)

Monthly invoice information about spending over £25,000 for the financial year 2024 to 2025.

As part of our commitment to transparency we publish all expenditure over £25,000.

Expenditure, in this instance, is all individual invoices, grant payments, expense payments or other such transactions that are over £25,000.

Expenditure on paybill is excluded from the scope of these invoices.
MOD business appointment rules: applications completed from October to December 2024
Source: gov.uk (2025-03-27)

Summary of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

Transparency information about outside appointments or employment taken up by former members of MOD at SCS 1 and SCS 2 level and equivalents (including special advisers of equivalent standing), and which fall within the scope of the business appointment rules (https://www.gov.uk/government/publications/business-appointment-rules-for-crown-servants) contained in the civil service management code (https://www.gov.uk/government/publications/civil-servants-terms-and-conditions).
Dr. Ed Barnett MBE
Source: gov.uk (2025-09-10)

Ed Barnett MBE is the Deputy High Commissioner & Permanent Representative to the UN Environment Programme (UNEP) and UN Habitat, taking up his appointment in July 2024. Ed has extensive experience working in Africa and the Middle East, including on education, health, humanitarian, economic and security issues. He has previously served as Deputy Ambassador in Mogadishu (2022-23) and Development Director in Beirut (2019-21). Since joining the UK Government in 2012, Ed has also held senior roles on Africa Strategy, education and as Head of the Humanitarian Response Group. Prior to joining the UK Government, Ed worked with the World Bank and NGOs across Africa. Ed received his PhD from the London School of Economics on education financing and decentralisation in Malawi. Follow Ed on X .

Ed Barnett MBE is the Deputy High Commissioner & Permanent Representative to the UN Environment Programme (UNEP) and UN Habitat, taking up his appointment in July 2024.

Ed has extensive experience working in Africa and the Middle East, including on education, health, humanitarian, economic and security issues. He has previously served as Deputy Ambassador in Mogadishu (2022-23) and Development Director in Beirut (2019-21). Since joining the UK Government in 2012, Ed has also held senior roles on Africa Strategy, education and as Head of the Humanitarian Response Group.

Prior to joining the UK Government, Ed worked with the World Bank and NGOs across Africa.

Ed received his PhD from the London School of Economics on education financing and decentralisation in Malawi.

Follow Ed on X (https://x.com/edwardabarnett).
Ogden tables: actuarial compensation tables for injury and death
Source: gov.uk (2025-01-09)

The 'Ogden' tables help actuaries, lawyers and others calculate the lump sum compensation due in personal injury and fatal accident cases.

These tables, complete with explanatory notes, are an aid for actuaries, lawyers and others when calculating the lump sum to be paid in compensation for financial losses or expenses (such as care costs) directly caused by personal injury or death.

Widely known as the Ogden tables, they are prepared by an inter-disciplinary working party of actuaries, lawyers, accountants and insurers. They are currently in their eighth edition.

The tables of multipliers in the updated 8th edition of the Ogden Tables provide multipliers at a selection of rates of return, including +0.5% (the rate now applicable in England & Wales, Scotland and Northern Ireland). There has been no change to the text of the Explanatory note.

An updated set of Additional Tables to the 8th edition of the Ogden Tables have been published which provide multipliers at 0% and +0.5% in an alternative format. These can be used to capitalise multiplicands payable from any age at the date of trial to any future age (up to age 125). The Additional Tables can also be used to derive multipliers for multiplicands payable starting from a future age for any age at the date of trial.

The updated 8th edition of the Ogden Tables and the updated Additional Tables are only available via the links above; they will not be available in hard copy from The Stationery Office.

Previous editions can be found on Ogden Tables (previous editions) actuarial compensation tables for injury and death (https://www.gov.uk/government/publications/ogden-tables-previous-editions-actuarial-compensation-tables-for-injury-and-death).
Mrs W Haydon v Royal Devon University Healthcare NHS Foundation Trust: 6012394/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mrs W Haydon v Royal Devon University Healthcare NHS Foundation Trust: 6012394/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68664368e6c3cc924228946c/Mrs_Wendy_Haydon_-vs-_Royal_Devon_University_Healthcare_NHS_Foundation_Trust_-_6012394.2024_-_Judgment.pdf).

Read the full decision in Mrs W Haydon v Royal Devon University Healthcare NHS Foundation Trust: 6012394/2024 - Reasons (https://assets.publishing.service.gov.uk/media/686643abb24f7b12e1a072e4/Mrs_Wendy_Haydon_-vs-_Royal_Devon_University_Healthcare_NHS_Foundation_Trust_-_6012394.2024_-_Reasons.pdf).
Product Safety Report: Petzl GYM, PANDION and PANJI Climbing Harnesses (2505-0206)
Source: gov.uk (2025-07-28)

Product Safety Report for Petzl GYM, PANDION and PANJI Climbing Harnesses presenting a risk of injuries.

Summary

Product: Petzl GYM, PANDION and PANJI Climbing Harnesses

Hazard: It has been identified that the harness can be put on backwards, and the rope or carabiner can be attached to a non-weight-bearing leg loop elastic band.

Corrective action: Warning consumers of the risks.

Product information

Hazard

It has been identified that the harness can be put on backwards, and the rope or carabiner can therefore be attached to a non-weight-bearing leg loop elastic band. This places the user at a risk of falling from height and sustaining injuries.

Corrective action

Warning users of the risk by:
- Reminding operators of the importance of training, supervising and monitoring before and during use of the harness and all equipment, particularly when making the equipment available to customers.
- Providing and promoting access to educational tools.
- Providing an option for GYM, PANDION and PANJI owners to send Petzl their harnesses for replacement of the current leg loop elastic band with a new design, free of charge.
It is not mandatory for users or operators to replace the elastics. Petzl however recommends that you send your harness to Petzl After Sales Service for replacement of the current leg loop elastic band with a new design. To check if your product is suitable for replacement leg loops, please see: https://www.petzl.com/GB/en/Operators/safety-alerts/2024-5-14/Safety-information-for-GYM—PANDION—PANJI (https://www.petzl.com/GB/en/Operators/safety-alerts/2024-5-14/Safety-information-for-GYM---PANDION---PANJI)

Additional information

PSD notification number: 2505-0206

Notified by: Local Authority Trading Standards
Mr N Fortes v Desira Group plc: 6008750/2024
Source: gov.uk (2025-10-23)

Employment Tribunal decision.

Read the full decision in Mr N Fortes v Desira Group plc: 6008750/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68fa0eb5b3e33205c4e6f002/Mr_N_Fortes___v_-_Desira_Group_PLC___6008750-2024_-_Judgment.pdf).
Mr N McDonald and others v Dove Workshops and Co Ltd: 3305273/2023
Source: gov.uk (2025-09-18)

Employment Tribunal decision.

Read the full decision in Mr N McDonald and others v Dove Workshops and Co Ltd: 3305273/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68cabb2c995dfd01bff0c014/Mr_N_McDonald_and_others_v_Dove_Workshops_and_Co_Limited_3305273_2023__3305274_2023__3305276_2023_3305277_2023_FMH_Judgment.pdf).
21 Sandbach Place, London, SE18 7EX: LON/00AL/MNR/2024/0365
Source: gov.uk (2025-01-23)

Residential Property Tribunal Decision of Judge N Carr & Mrs E Ratcliff MRICS
on 20th December 2024

Read the full decision in 21 Sandbach Place, London, SE18 7EX: LON/00AL/MNR/2024/0365 (https://assets.publishing.service.gov.uk/media/6788e33a976cb51ae15734d0/24_12_20_21_Sandbach_PLace_Market_Rents_Decision_Form.pdf). Read the summary reasons in 21 Sandbach Place, London, SE18 7EX: LON/00AL/MNR/2024/0365 (https://assets.publishing.service.gov.uk/media/6788e355976cb51ae15734d1/24_12_20_21_Sandbach_Place_MNR_Summary_Reasons.pdf).
Bird flu: premises near Thirsk, Thirsk & Malton, North Yorkshire (AIV 2025/27)
Source: gov.uk (2025-04-19)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 6 March 2025.

Case information

19 April 2025

Following successful completion of disease control activity and surveillance in the zone around a premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/27), the 10km surveillance zone has been revoked.

4 April 2025

Following successful completion of disease control activities and surveillance in the zone around a premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/27), the 3km protection zone has ended and the area that formed it becomes part of the 10km surveillance zone.

6 March 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/27). A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises will be humanely culled.

Declarations

Download the declaration of the revocation of a surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/6803ba5a90dd6a0497e2883a/Revocation_of_the_avian_influenza_Surveillance_Zone__AIV_2025-27_.pdf)

This revokes and replaces the: declaration of the ending of a protection zone (https://assets.publishing.service.gov.uk/media/67efeb2b27eb76c92cf7e58c/AIV_2025_27_Merge_PZ_with_SZ_declaration.pdf)

This revokes and replaces the: declaration of an avian influenza protection zone and surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/67c9f5f1d0fba2f1334cf372/DPR_2025_45_Protection_and_Surveillance_Zone_AIV_2025_27_20250306.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/27
Corporation Tax: group and consortium relief (CT600C (2018) version 3)
Source: gov.uk (2025-04-01)

Use this form if you're claiming or surrendering relief under the group or consortium relief provisions.

Before you download the form and send it in the post, check when you need to send an online Company Tax Return (https://www.gov.uk/prepare-file-annual-accounts-for-limited-company).

Use this form if you’re claiming or surrendering relief under group or consortium, or unrelieved foreign tax provisions.

Related forms and guidance

Use form CT600 (2025) Version 3 (https://www.gov.uk/government/publications/corporation-tax-company-tax-return-ct600-2015-version-3) to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Use the Autumn Statement 2024 — overview of tax legislation and rates (OOTLAR) (https://www.gov.uk/government/publications/autumn-budget-2024-overview-of-tax-legislation-and-rates-ootlar) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600C guidance (https://www.gov.uk/guidance/supplementary-pages-ct600c-group-and-consortium-relief) to help you complete the CT600C supplementary page form.
ESM2430 - Umbrella companies legislation: Chapter 11 ITEPA 2003- quantifying the liability
Source: gov.uk (2025-09-18)


This guidance is effective from 6 April 2026 and relates to draft legislation expected to be included in the next Finance Bill. The legislation and guidance is subject to revision before or during the process of Parliament considering the Bill.

The financial liability for the agency or end client under joint and several will cover the full extent of what the umbrella company should be treating as employment income in accordance with the PAYE provisions including any amounts that are paid as disguised employment income such as supposed loans.

Worker provides services via one agency

In many cases umbrella company employees will supply their services via a single agency during a pay period. Where this is the case, the liability arising on the umbrella company to account for the employee's Income Tax, Student Loan repayments and primary Class 1 NICs, together with paying secondary Class 1 NICs, will all relate to this single agency and the relevant party, see ESM2420 joint and several (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2420), will be jointly and severally liable for the payment of this full amount.

Worker provides services via multiple agencies

In some cases, an umbrella company will supply a worker's services via multiple agencies during a pay period. Here, the umbrella company will amalgamate the payments received from various agencies into a single payment of earnings to the worker. The legislation limits the joint and several liability to the amount that arises in respect of the provision of the services to each client. The liability that arises on the umbrella company on the single payment made to the employee will therefore need to be apportioned between the agencies. Where HMRC do not hold sufficient information to apportion the liabilities then they will assess the liability using reasonable judgment.

Qualifying umbrella company payment

When referring to amounts paid for work to a client, the legislation uses the term 'qualifying umbrella company payment'. This means a payment made in respect of the employment of the worker to the extent that it is not in respect of the provision of services to a person other than the client.
Flat C, 223 Randolph Avenue, London, W9 1NL: LON/00BK/F77/2025/0145
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Ms S Beckwith MRICS on 10 July 2025

Read the full decision in Flat C, 223 Randolph Avenue, London, W9 1NL: LON/00BK/F77/2025/0145 (https://assets.publishing.service.gov.uk/media/687983cbf5eb08157f36396e/Flat_C_223_Randolph_Avenue_Fair_Rent_Decision_Form.pdf). Read the summary reasons in Flat C, 223 Randolph Avenue, London, W9 1NL: LON/00BK/F77/2025/0145 (https://assets.publishing.service.gov.uk/media/687983da0263c35f52e4dde1/Flat_C_223_Randolph_Avenue_Fair_Rent_Summary_Reasons.pdf).
Mrs MA Cook v North Eastern Bakeries Ltd T/a Cooplands: 1805796/2024
Source: gov.uk (2025-07-16)

Employment Tribunal decision.

Read the full decision in Mrs MA Cook v North Eastern Bakeries Ltd T/a Cooplands: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6874c9a17e2603db6852cfe7/Mrs_M_A_Cook_V_North_Eastern_Bakeries_Ltd_T.A_Cooplands_-__xx-xxxx-xxxx.pdf).
HS v Secretary of State for Work and Pensions (PIP): [2025] UKUT 216 (AAC)
Source: gov.uk (2025-07-04)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 2 June 2025.

Read the full decision in UA-xx-xxxx-xxxx-PIP (https://assets.publishing.service.gov.uk/media/68669793e4184a43f9785c56/UA-xx-xxxx-xxxx-PIP.pdf).

Judicial Summary

Claimant did not receive a copy of the First-tier Tribunal’s bundle.
Report on the proposed Automotive Transformation Grants scheme
Source: gov.uk (2025-06-24)

The Subsidy Advice Unit (SAU) has published its report prepared in response to a request from the Department for Business and Trade (DBT) concerning the proposed Automotive Transformation Grants scheme.

The SAU has published its report providing advice to DBT concerning the proposed Automotive Transformation Grants scheme.

The report includes the SAU’s evaluation of DBT’s assessment of compliance of its proposed scheme with the requirements set out in the Subsidy Control Act 2022.

For more information visit the Referral of the Automotive Transformation Grants scheme by the Department for Business and Trade (https://www.gov.uk/cma-cases/referral-of-the-proposed-automotive-transformation-grants-scheme-by-the-department-for-business-and-trade)
SPE09010 - Offences, seizure and compounding: general
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Dr J Loke v University of Hull and J White: 6001812/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Dr J Loke v University of Hull and J White: 6001812/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/690a176588a98da87e29229a/6001812.2024_Dr_J_Loke_v__1__University_of_Hull__2__Jacqueline_White_-_Judgment.pdf).
Product Safety Report: Sigma Group Modulbox MB SV – all models (2507-0148)
Source: gov.uk (2025-08-05)

Product Safety Report for a Sigma Group Modulbox MB SV – all models presenting a health risk.

Summary

Product: Sigma Group Modulbox MB SV – all models

Hazard: Product instructions do not include adequate instructions for installation, specifically, the requirement for ducting extracted air to outside.

Corrective action: Withdrawal of the product from the market. Modification programme.

Product information

Hazard

Product instructions do not include adequate instructions for installation, specifically, the requirement for ducting extracted air to outside. When used in accordance with the instructions without being ducted to outside, the machine does not effectively control exposure to hazardous substances generated during the intended use of the machine, including respirable dust. This is of particular concern when used to control dust generated by processing materials containing respirable crystalline silica (RCS). Exposure to RCS poses a serious health risk.

This product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

Withdrawal of the product from the market. Modification programme.

The manufacturer Tekno Filtering s.r.l.s. have stopped supply in GB until the machine instructions are updated and brought into compliance. The GB supplier Stone and Glass Group Limited has also stopped supply.

The GB supplier will contact existing customers to provide additional information regarding the installation of ducting with this machine. Customer contact: xxx@xxx.xx (mailto:xxx@xxx.xx)

Users of these machines should ensure that they are ducted to outside when used to control exposure to substances hazardous to health or use other equally effective measures.

Additional information

PSD notification number: 2507-0148

Notified by: Health and Safety Executive
VATRESNI6450 - Assurance at the retailer: Validity of stamps
Source: gov.uk (2025-12-05)


You should see a variety of different customs export stamps on forms, usually with a unique rotation number. If refund forms are found to be endorsed with false customs stamps, you must consider the impact of the CJEU judgment in Netto Supermarket before taking any action.

CJEU case reference C-271/06 - Netto Supermarkt GmbH

This case was referred to the CJEU by Germany. Over several years Polish nationals fraudulently obtained VAT refunds from Netto by collecting discarded till receipts and then counterfeiting proofs of export by means of forged refund forms and forged customs stamps. The fraudulent conduct was discovered in 1998 when Netto contacted customs to find out whether a frequently used stamp and the corresponding paperwork were counterfeit. The customs office initially considered that the stamp and paperwork were genuine. After further examination, customs found that the documents and stamp had been falsified and so required Netto to pay tax in respect of these supplies. The CJEU found that:
- It is not contrary to EU law to require the supplier to take every reasonable step to ensure that the transaction does not lead to their participation in tax evasion,
- it would be disproportionate to hold a taxable person liable for the shortfall in tax caused by fraudulent acts of third parties over which they have no influence whatsoever.
- Accordingly, the fact that the supplier acted in good faith, took every reasonable measure in their power and that their participation in fraud is excluded are important points in deciding whether that supplier can be obliged to account for the VAT after the event.
This ruling does not mean that vague assertions of good faith by retailers or refund companies removes our right to assess. The onus remains on retailers to fully satisfy the conditions of the scheme and to take every reasonable step to ensure that transactions do not result in their participation in evasion.

Zero-rating can be denied unless the retailer or refund company:
- has operated the Retail Export Scheme in accordance with all the requirements laid down in Notice 704
- can evidence that their systems are sufficiently robust to prevent abuse and exploitation by fraudsters; and
- could not reasonably have known that the refund documents they relied upon contained false particulars.
Mr A Patel v Brookestreet Agency and Ministry of Justice: 2600354/2025
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mr A Patel v Brookestreet Agency and Ministry of Justice: 2600354/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6890b99f486754ec288783d9/Ashok_Patel_v_Brooke_Street_Agency___Others.2600354.2024.UDL.SOJ.pdf).
Natural England terms and conditions for goods and services
Source: gov.uk (2025-04-04)

Terms and conditions which form part of the contract between Natural England and its suppliers for purchases of goods or services (or both).

These templates outline the terms and conditions between Natural England and its suppliers for purchases of goods and services, including research and development. They must be used for all items advertised on or after 24 February 2025.

Templates that were available for use before 24 February 2025 can be found on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250204165042/https://www.gov.uk/government/publications/natural-england-terms-and-conditions-for-goods-and-services).

Find out more about procurement at Natural England (https://www.gov.uk/government/organisations/natural-england/about/procurement), including:
- how to identify the relevant terms
- how to accept the terms
- a list of historic terms and conditions
Prof Dr T Knopfel and Dr C Song v Imperial College of Science, Technology and Medicine: 2205131/2023 and 2202973/2023
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Prof Dr T Knopfel and Dr C Song v Imperial College of Science, Technology and Medicine: 2205131/2023 and 2202973/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6564cc8762180b0012ce8281/Thomas_Knopfel__vs_Imperial_College_London_.pdf).

Read the full decision in Prof Dr T Knopfel and Dr C Song v Imperial College of Science, Technology and Medicine: 2205131/2023 and 2202973/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68497e487cba25f610c7dad9/1._Professor_T_Knopfel_2._Dr_C_Song_v__Imperial_College_of_Science__Technology_and_Medicine_-_2205131-2023___2202973-2023.pdf).
Highland Reserve Forces' and Cadets' Association (HRFCA)
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Highland Reserve Forces’ and Cadets’ Association (HRFCA) will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Highland Reserve Forces’ and Cadets’ Association (HRFCA) recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr T Chinyamurindi v Toolstation: 6013587/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Mr T Chinyamurindi v Toolstation: 6013587/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68de668b750fcf90fa6ffd2a/Mr_T_Chinyamurindi_v_Toolstation_6013587_2024.pdf).
Mr A Drysdale v Royal Mail Group Ltd: 8001195/2024
Source: gov.uk (2025-04-04)

Employment Tribunal decision.

Read the full decision in Mr A Drysdale v Royal Mail Group Ltd: 8001195/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67ee498e9eae202448299c27/Mr_A_Drysdale_v_Royal_Mail_Group_Limited_-_8001195.2024_-_Judgment.pdf).