theodi/ndl-core-corpus huggingface dataset:
Insolvency
Source: gov.uk (2025-10-01)

What insolvency means for limited companies and their directors.

Help us to improve the director information hub by completing a short feedback survey. (https://www.smartsurvey.co.uk/s/PCI2DV/)

Reducing the risk of insolvency (https://www.gov.uk/guidance/director-information-hub-avoidable-insolvency)

What you can do to reduce the risk of insolvency.

Insolvency (https://www.gov.uk/guidance/director-information-hub-insolvency)

If your company is facing insolvency.

Administration (https://www.gov.uk/guidance/director-information-hub-administration)

When your company can enter administration.

Creditors’ voluntary liquidation (https://www.gov.uk/guidance/director-information-hub-creditors-voluntary-liquidation-cvl)

When directors liquidate their own company.

Compulsory liquidation (https://www.gov.uk/guidance/director-information-hub-compulsory-liquidation)

About compulsory liquidation.

Company Voluntary Arrangements (CVA) (https://www.gov.uk/guidance/director-information-hub-company-voluntary-arrangements)

Putting CVAs in place.

Director duties upon insolvency (https://www.gov.uk/guidance/director-information-hub-director-duties-upon-insolvency)

Know your duties as a director after insolvency.

Duty to co-operate with Office-Holder (https://www.gov.uk/guidance/director-information-hub-duty-to-cooperate-with-office-holder)

Know a director’s duties when an office-holder is appointed.

Dissolved companies (https://www.gov.uk/guidance/director-information-hub-dissolved-companies)

Information on dissolved companies.

Restrictions on reusing an insolvent company name (https://www.gov.uk/guidance/director-information-hub-restrictions-on-reusing-an-insolvent-company-name)

Reusing a company name is prohibited and has restrictions.

Go back to the director information hub homepage. (https://www.gov.uk/guidance/director-information-hub)
MGN 193 Amendment 2 (M+F) the effects of alcohol or drugs at sea
Source: gov.uk (2025-02-19)

Highlights the adverse effects of alcohol and drugs on the chances of survival at sea. These guidelines are intended to raise awareness of the increased risks.

Further context, include target audience information from beginning notice:

Notice to all Approved Doctors, shipowners, ship operators and ship managers; fishing vessel owners and managers; employers of seafarers and fishermen; masters, officers and seafarers and fishermen

This notice should be read with MSN 1886
Mr B Miller v Markerstudy Insurance Services Ltd: 2600568/2024
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mr B Miller v Markerstudy Insurance Services Ltd: 2600568/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6797a33e4686aac15860633f/Ben_Miller_v_Markerstudy_Insurance_Services_Limited_2600568.2024_Strike_Out_Judgment.pdf).
Mr H Bajwa v Parkinson’s UK: 6010815/2024
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Mr H Bajwa v Parkinson’s UK: 6010815/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67beffcf72e83aab48866ae1/Mr_H_Bajwa_v_Parkinson_s_UK_6010815-2024_Judgment.pdf).
Ms C Crean v URGO Ltd: 1600917/2024
Source: gov.uk (2025-07-24)

Employment Tribunal decision.

Read the full decision in Ms C Crean v URGO Ltd: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67865975f029f40e50881764/xx-xxxx-xxxx_C_Crean_v_Urgo_ltd_-_Liability_Judgment...pdf).

Read the full decision in Ms C Crean v URGO Ltd: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/687e37cf92957f2ec567c5e5/xx-xxxx-xxxx_C_Crean_v_Urgo_Ltd_Remedy_Reasons.pdf).

Read the full decision in Ms C Crean v URGO Ltd: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/687e379dae8555bab409a036/xx-xxxx-xxxx_C_Crean_v_Urgo_Ltd_Reconsideration_Judgment.pdf).
Corporation Tax: Residential Property Developer Tax (CT600N)
Source: gov.uk (2025-04-01)

Use this form if your company is a residential property developer and will be charged on profits from residential property development.

Check if you need to submit this form online (https://www.gov.uk/prepare-file-annual-accounts-for-limited-company) before downloading and sending it in the post.

Use form CT600N version 3 if your company is a residential property developer and will be charged on residential property development profits.

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 CT600N guidance (https://www.gov.uk/guidance/supplementary-pages-ct600n-residential-property-developer-tax) to help you complete the CT600N supplementary page form.
Minimum fish landing sizes
Source: gov.uk (2025-02-14)

Details of Minimum Conservation Reference Sizes (MCRS) in UK waters.

For the protection and conservation of fisheries resources (MCRS) (previously ‘minimum sizes’) are applied to certain species of fish and shellfish.

Unless a species is subject to the landing obligation (discard ban) (https://www.gov.uk/government/publications/landing-obligation-2019-rules-and-regulations) you must return all catches below the MCRS to the sea immediately.

The table summarises the European Union and UK MCRS applicable in UK waters (Region 2) and to UK vessels. If you fish within the 6 nautical mile limit in English waters, or waters controlled by Northern Ireland, Scotland or Wales there may be additional minimum sizes established by the relevant authorities. Please check with Inshore Fisheries Conservation Authority (IFCAs) (http://www.association-ifca.org.uk/), Department of Agriculture, Environment and Rural Affairs (DAERA) (https://www.daera-ni.gov.uk/topics/fisheries), Marine Scotland (MS) (http://www.gov.scot/Topics/marine) or the Welsh Government (WG) (http://gov.wales/topics/environmentcountryside/marineandfisheries/SeaFisheries/?lang=en) as appropriate.

The tables below are for guidance only. Articles 17 to 19b and annexes XII to XIII of Council Regulation (EC) 850/98 establish how to measure marine organisms subject to a MCRS, exemptions from the requirements and list the current EU minimum conservation references sizes.

A list of applicable EU and UK technical conservation legislation (https://www.gov.uk/government/publications/fishing-regulations-the-blue-book/section-e-technical-measures-for-the-conservation-of-fisheries-resources) can be found in the MMO’s Blue Book (https://www.gov.uk/government/publications/fishing-regulations-the-blue-book/section-e-technical-measures-for-the-conservation-of-fisheries-resources).
Self Assessment: payment enquiries
Source: gov.uk (2025-05-14)

Contact HMRC for advice on how to make Self Assessment payments.

Online

Pay your Self Assessment bill online (https://www.gov.uk/pay-self-assessment-tax-bill) The quickest way to pay your bill is online.

Other ways to pay your Self Assessment bill online

You can pay using:
- HMRC’s online services (https://www.gov.uk/log-in-register-hmrc-online-services)
- the official HMRC app (https://www.gov.uk/guidance/download-the-hmrc-app)
Single or composite CHAPS payments

You can make a single or composite CHAPS payment (https://www.tax.service.gov.uk/guidance/Apply-to-make-a-multiple-or-composite-CHAPS-payment/start/about-this-form) for more than one Self Assessment reference (called a ‘multiple’ or ‘composite’ payment).

If HMRC needs to contact you about anything confidential they’ll reply by phone or post.

Phone

You cannot pay your bill using this number. If you need help submitting your payment you can call us.

You’ll need your Self Assessment Unique Taxpayer Reference (UTR) when you call.

Telephone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

If you cannot pay online you can post a cheque with your Self Assessment payment slip.

You can print a payslip (http://www.hmrc.gov.uk/payinghmrc/payslip-sa.htm) if you do not have one.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

HMRCDirectBX5 5BDUnited Kingdom

Related content

Guidance
- Pay your Self Assessment tax bill (https://www.gov.uk/pay-self-assessment-tax-bill)
- If you cannot pay your tax bill on time (https://www.gov.uk/difficulties-paying-hmrc)
HMRC contacts
- Payment problems (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/business-payment-support-service)
- Self Assessment: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment)
- Taliadau (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helpline-for-debt-management)
Polio Reference Service: laboratory services
Source: gov.uk (2025-09-08)

Guidance and contact information for using the Polio Reference Service (PRS).

About the Polio Reference Service

The UK is committed to the Global Polio Eradication Initiative and has to conform to the poliovirus testing requirements set by the World Health organization (WHO) Global Action Plan in compliance with WHO polio surveillance requirements. As such, it is essential that the correct sample types be submitted from all cases of suspected poliomyelitis and any case of acute flaccid paralysis or myelitis. Further information can be found in the A-Z list of tests available (https://assets.publishing.service.gov.uk/media/66d1c6e8d107658faec7e3fd/Public_Health_Microbiology_Division_Virus_Reference_Department_User_Manual.pdf), or by contacting the PRS.

Under Schedule 1 of the Health Protection (Notification) Regulations 2010, suspected cases of acute poliomyelitis are notifiable. In addition, from 6 April 2025, acute flaccid paralysis or acute flaccid myelitis (AFP or AFM) not explained by a non-infectious cause is also notifiable. Appropriate testing of AFP or AFM cases not explained by a non-infectious cause, to exclude polio as a causative agent, is an integral component of polio surveillance.

Services available

Poliovirus detection

AFP and AFM investigation

Guidance and forms
- Polio AFP and AFM surveillance: laboratory sample submission (https://www.gov.uk/government/publications/polio-afp-and-afm-surveillance-laboratory-sample-submission)
- Polio: guidance, vaccination, data and analysis (https://www.gov.uk/government/collections/polio-guidance-data-and-analysis)
- Acute flaccid paralysis syndrome (https://www.gov.uk/government/collections/acute-flaccid-paralysis-syndrome)
- Poliomyelitis: Indications for serological testing (https://www.gov.uk/government/publications/poliomyelitis-indications-for-serological-testing)
- Virus Reference Department (VRD): user manual (https://www.gov.uk/government/publications/virus-reference-department-vrd-user-manual)
Contact

Polio Reference Service

UKHSA61 Colindale Avenue LondonNW9 5EQ

Email mailto:xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone: xx-xxxx-xxxx

UKHSA Colindale VRD: DX 6530006
Mr M Cretu v P J Long, W S Long and the personal representations of P W Long (deceased) T/a Lutton Farm Partnership and Others: 3306046/2024
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mr M Cretu v P J Long, W S Long and the personal representations of P W Long (deceased) T/a Lutton Farm Partnership and Others: 3306046/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/688a277be1a850d72c40924d/Mr_Mirel_Cretu_v_Patrick_James_Long_William_Stephen_Long___the_personal_representations_of_Patrick_William_Long__deceased__t-a_Lutton_Farm_Partnership___others_3306046_2024_Judgment.pdf).
Mr T W Noor v Fulwell London United Busways Ltd (T/a RATP DEV Transit): 2310226/2024
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Mr T W Noor v Fulwell London United Busways Ltd (T/a RATP DEV Transit): 2310226/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6801015090d0846c19e287f9/Mr_T_W_Noor_v_Fulwell_London_United_Busways_Ltd__T-a_RATP_DEV_Transit__2310226-2024.pdf).
Octane Holdings Group 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 Octane Holdings Group 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 Octane Holdings Group 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
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Government to introduce legislation to block new sentencing guidelines
Source: gov.uk (2025-04-01)

The government will introduce new legislation to stop Sentencing Council's guidelines coming into effect

- The Lord Chancellor will today introduce legislation to stop guidelines coming into effect that single out differential treatment of ethnic minority offenders in sentencing
- Parliament will debate the legislation, and it will become law as quickly as possible
New sentencing guidelines that would mean differential treatment for different races and religions will be blocked under new legislation set to be introduced today, the Lord Chancellor has announced.

The government will work with Parliament to fast-track this legislation, which will clarify that guidance relating to sentencing reports should not single out specific cohorts for differential treatment when it comes to ordering Pre-Sentencing Reports, which help judges make decisions on sentencing.

This follows formal objections raised by the Lord Chancellor to the Sentencing Council regarding sections of the guidelines due to come into effect on 1 April.

The Lord Chancellor, Shabana Mahmood said:

These guidelines create a justice system where outcomes could be influenced by race, culture or religion.

This differential treatment is unacceptable - equality before the law is the backbone of public confidence in our justice system.

I will change the law to ensure fairness for all in our courts, and I’m grateful to the Sentencing Council for delaying implementation while Parliament considers the Bill.

The Sentencing Guidelines (Pre-sentence Reports) Bill will be introduced into the House of Commons tomorrow, and the Government will seek to get Royal Assent as quickly as possible.

Further Information
- Lord Chancellor letter to the Sentencing Council: 20 March 2025 (https://assets.publishing.service.gov.uk/media/67e6640655be617e1490d69c/lord-chancellor-rt-hon_lord-justice-davis.pdf)
- The measures in the Bill will extend and apply to England and Wales only.
South Block, Princes Park Apartments, 52 Prince of Wales Road, London NW5 3LN: LON/00AG/LDC/2025/0861
Source: gov.uk (2025-12-08)

Residential Property Tribunal Decision of Deputy Regional Judge Purcell on 17 November 2025.

Read the full decision in South Block, Princes Park Apartments, 52 Prince of Wales Road, London NW5 3LN: LON/00AG/LDC/2025/0861 (https://assets.publishing.service.gov.uk/media/691ef884d3a80970b766f0b7/Princes_Park_Decision_and_Reasons_12.11.25_-_dispensation.pdf).
Iron and Pine 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 Iron and Pine 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 Iron and Pine 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:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.
Treating customers fairly when selling online
Source: gov.uk (2025-11-18)

How the Competition and Markets Authority (CMA) is helping businesses to comply with the law, and using its new powers to tackle poor online pricing practices.

Using new powers under the Digital Markets, Competition and Consumers Act, the CMA has opened investigations into 8 businesses that it suspects may have broken consumer law with their online pricing and sales practices, including ‘drip pricing’ and pressure selling.

The CMA has also published guidance to help businesses comply with the law on price transparency and optional charges. It is also writing to 100 businesses to outline concerns about their use of additional fees and some online sales tactics.

Read the press release: CMA launches major consumer protection drive focused on online pricing practices (https://www.gov.uk/government/news/cma-launches-major-consumer-protection-drive-focused-on-online-pricing-practices)

View the infographic: The CMA’s action on online pricing and sales tactics (https://competitionandmarkets.blog.gov.uk/wp-content/uploads/sites/149/2025/11/CMA_Infographic_Main_Infographic_v04.png)

Sign up for the webinar on 10 December for an overview of the new price transparency guidance for businesses (https://connect.cma.gov.uk/webinar-price-transparency-guidance-for-businesses).

Find out how the CMA uses its direct consumer enforcement powers (https://www.gov.uk/government/publications/how-the-cma-uses-its-direct-consumer-enforcement-powers).

Watch Emma Cochrane, Acting Executive Director for Consumer Protection, discuss this action with Rocio Concha, Director of Policy and Advocacy at Which?

The CMA’s new consumer protection powers (https://youtu.be/TGfWKQD4Gb4)
Mr A Konjusinskis v Dr Oetker UK Ltd: 2411462/2023
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mr A Konjusinskis v Dr Oetker UK Ltd: 2411462/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67a378a87da1f1ac64e5fefe/Mr_A_Konjusinskis_v_Dr._Oetker_UK_Ltd_-_2411462_2023.pdf).
ATACPD04650 - ATA carnet procedures: certificates of location
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

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).

For guidance on certificates of location please see ATACPD09250 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd09250) Certificates of Location
Evaluation of  the International Data Transfer Agreement
Source: gov.uk (2025-08-22)

Executive summary and initial conclusions from the first phase of an evaluation into the implementation of the International Data Transfer Agreement (IDTA)

In February 2022, the Secretary of State laid before Parliament the UK’s new standard data protection clauses, the International Data Transfer Agreement (IDTA) and Addendum to the European Commission’s Standard Contractual Clauses (SCCs) for international transfers, which replace the previous EU SCCs for international transfers.

An initial evaluation was commissioned at the beginning of the implementation period to assess how businesses experienced the transition to the new clauses. A further phase of this research is planned following the end of the transitional period. DSIT will work with the ICO to reflect on the findings of the research.

This research shows DSIT’s commitment to evaluation and continuous improvement of the UK’s international transfer regime.

DSIT contracted out the research to Ipsos, an independent specialist research agency, and fieldwork was conducted between July and September 2022.
Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representative
Source: gov.uk (2025-05-02)

Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.

You cannot use this service in Great Britain (England, Scotland and Wales).

Use this form to apply for approval to import excise goods into Northern Ireland, if:
- the goods were bought in an EU member state
- the goods were bought duty-paid
- you’re a tax representative
Find more information on commercial movements of excise goods under the Windsor Framework (https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021).

When to complete the form

Complete and return this form at least 10 working days before the intended date of dispatch.

What you’ll need

To complete this form, you’ll need your:
- full name
- business name
- business address
- customer name
- customer address
- phone number
- VAT registration number (if you have one)
How to complete the form

Download and save form HM4b (https://assets.publishing.service.gov.uk/media/68138a2aee9d78cbe6011855/HM4b-tax-representatives-request-to-import-duty-paid-excise-goods-bought-in-an-eu-member-state-for-northern-ireland-only.pdf) (PDF, 856 KB, 3 pages).

Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).

Complete it on-screen.

Email it to the address on the form. If you cannot email it, print and post it to the address on the form.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk).

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email xxx@xxx.xx (mailto:xxx@xxx.xx) and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms (https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms).
Ms S Polson v Croydon Health Services NHS Trust: 2301702/2022
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Ms S Polson v Croydon Health Services NHS Trust: 2301702/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6911eb30e9348ac8fb54f481/Ms_S_Polson_v_Croydon_Health_Services_NHS_Trust_2301702-2022_Judgment_xx-xxxx-xxxx.pdf).
PMN v Secretary of State for Work and Pensions: [2025] UKUT 336 (AAC)
Source: gov.uk (2025-11-12)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 7 October 2025.

Read the full decision in UA-xx-xxxx-xxxx-HRP (https://assets.publishing.service.gov.uk/media/6914b3109d50fc2fe81616dd/ua-xx-xxxx-xxxx-hrp.pdf).

Judicial Summary

Fair Hearing - Appellant and her representative attending remotely from abroad – overriding objective – participation in proceedings – Social Entitlement Chamber President’s Guidance Note No 7 does not override duty to provide a fair hearing.
Mr P Pitchell v JATA construction Ltd: 1405910/2023
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr P Pitchell v JATA construction Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/679a158fa39e422368d10dda/Mr_P_Pitchell_v_JATA_construction_Ltd_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Mr P Pitchell v JATA construction Ltd: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/680a114a6d6ac02ee99d8441/Mr_P_Pitchell_-vs-_JATA_construction_Ltd_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Mr P Pitchell v JATA construction Ltd: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/684fd368da3d1b49e67970f4/Mr_P_Pitchell_-vs-_JATA_construction_Ltd_-_Reasons.pdf).
K Croucher v NSSL Global Ltd: 6005842/2025
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in K Croucher v NSSL Global Ltd: 6005842/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/686bb26810d550c668de3bad/Kate_Croucher_v_NSSL_Global_Ltd_6005842-2025_Judgment.pdf).
DESNZ equality objectives and information: 2024 to 2025
Source: gov.uk (2025-01-28)

How the Department for Energy Security and Net Zero (DESNZ) considers equality in their work.

This report provides the diversity information and equality objectives which aim to ensure that the Department for Energy Security and Net Zero considers equality in their work. These objectives fall into two distinct groups:
- those about DESNZ as an employer
- those about DESNZ as a policy-making department
DESNZ aims to:
- enhance energy security and endeavour that people are impacted equitably by the costs and benefits
- protect billpayers and, where possible, reduce disadvantages faced by vulnerable consumers
- promote equal access to employment in the energy sector
- ensure that the transition to net zero is fair and affordable
- develop strong talent pipelines to support opportunities within DESNZ for underrepresented protected characteristics
- support building of a robust departmental equality evidence base to inform policy development
Temporary suspension of business rates agents
Source: gov.uk (2025-01-20)

Agents suspended as the VOA investigates a potential breach of its standards.

The Valuation Office Agency (VOA) has temporarily suspended two business rates agents, Rateable Value Experts and Re-Rates UK. This is while we investigate a potential serious breach of our agent standards.

The suspension means we will not work with, or accept any information from, these agents while we investigate the potential breach.

We have written to affected customers. We cannot comment further while investigations are ongoing.

Our VOA agent standards (https://www.gov.uk/guidance/voa-agent-standards?utm_medium=gov.uk&utm_source=newsitem&utm_campaign=agentstandards&utm_term=breach1) set out clear expectations for agents regarding:

their behaviour

their professional practice

the service they provide to their customers

We take breaches of our agent standards very seriously. We will always take action if we substantiate a breach of the standards.

You should be cautious of any agent who:

tries to pressure you to make a decision or sign a contract

says they are acting on behalf of the VOA or forwards emails they claim are from the VOA

demands large sums of money up front

makes claims about ‘unclaimed credits’ or similar

Remember – you don’t have to use an agent to manage your business rates.

You can challenge your rateable value through our online service (https://www.gov.uk/guidance/check-and-challenge-your-business-rates-valuation-step-by-step). This service is free to use.

If you want an agent to manage your business rates, use our checklist to choose an agent (https://valuationoffice.blog.gov.uk/2024/04/11/how-to-choose-a-business-rates-agent/). Don’t let an agent choose you.

We also have guidance on staying safe from scammers (https://www.gov.uk/guidance/staying-safe-from-scammers).

We collect evidence of poor agent behaviour and practices in the course of our work. This evidence allows us to proactively address issues or concerns.

If you are concerned about poor behaviour by agents, send any evidence to xxx@xxx.xx (mailto:xxx@xxx.xx).
Emir Feisal
Source: gov.uk (2025-04-09)

Emir is a Chartered Accountant and a specialist in transformational change and Essential Resource Planning. The majority of his career was spent at the Sunday Times as Associate Managing Editor. Emir is at present a Board member of The Planning Inspectorate, Disclosure and Barring Services, British Transport Police Authority, Bar Standards Board, The Pension Ombudsman and is a Governor of Wycombe Abbey School. He has been a Commissioner for the Judicial Appointments Commission and held NEBM positions with the Serious Fraud Office, the DVSA, and St Georges University Hospital NHS Foundation Trust, amongst others.

Emir is a Chartered Accountant and a specialist in transformational change and Essential Resource Planning. The majority of his career was spent at the Sunday Times as Associate Managing Editor.

Emir is at present a Board member of The Planning Inspectorate, Disclosure and Barring Services, British Transport Police Authority, Bar Standards Board, The Pension Ombudsman and is a Governor of Wycombe Abbey School.

He has been a Commissioner for the Judicial Appointments Commission and held NEBM positions with the Serious Fraud Office, the DVSA, and St Georges University Hospital NHS Foundation Trust, amongst others.
INTM603100 - Transfer of assets abroad: Exemptions from charge: Genuine transaction exemption - conditions
Source: gov.uk (2025-04-07)


Paragraph 7, Schedule 26 FA 2013 added a new section: ITA07/S742A.

This was an additional and free standing ‘genuine transactions’ exemption test which operated independently of the ‘avoidance purpose’ exemption test whose conditions are outlined in INTM602760 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm602760).

ITA07/S742A applied, in line with the general scheme of the provisions, to the potential liability of an individual to a transfer of assets charge by reference to a relevant transaction.

The conditions for its application were:
- the transaction was effected on or after 6 April 2012, and
- on the assumption that the transaction is genuine (see INTM603120 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603120)), and
- it would otherwise be caught by the ToAA charge, but such a charge would breach the EU Treaty freedoms (most likely, of freedom of establishment or freedom of movement of capital) without justification (see INTM603140 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603140)).
The individual had to satisfy HMRC (subject to appeal in the usual way) that the transaction may be considered genuine, analysed by reference to objective features, and having regard to any surrounding arrangements and other relevant circumstances: see INTM602660 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm602660) - applying for exemption.

Thus, the test only needed to be considered when there was a potential breach of the EU Treaty freedoms: see INTM603140 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603140).

In applying the test, HMRC officers should bear in mind the underlying policy of allowing an exemption for ‘genuine transactions’ which served the treaty aims of:
- economic interpenetration, under freedom of establishment, and
- the efficient allocation of capital (as distinct from just tax regime shopping).
Time should not be spent on detailed enquiries where the transactions and arrangements appear genuine in that context. But where the circumstances suggest that on balance these aims are not served - and perhaps a veneer of commerciality disguises the underlying reality so that income may arise from a purely artificial arrangement - enquiries aimed at teasing out the commercial reality will be justified.

In every case the individual should be given full opportunity to explain the genuine nature of the transactions. INTM603120 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603120) gives further detail.

It should be noted that ITA07/S742A was repealed by Finance Act 2025 and so the genuine transactions exemption will no longer be available to individuals for the years 2025 - 2026 onwards.
Find software that's compatible with Making Tax Digital for VAT
Source: gov.uk (2025-05-01)

Check which software packages you can use to keep VAT records and submit your VAT Returns.

All VAT registered businesses should now be signed up for Making Tax Digital for VAT.

You must now use compatible software to keep your VAT records and file your VAT Returns.

To do this, you’ll need either:
- a compatible software package that allows you to keep digital records (https://www.gov.uk/charge-reclaim-record-vat/keeping-vat-records) and submit VAT Returns
- bridging software to connect non-compatible software (like spreadsheets) to HMRC systems
If you use an agent or accountant, talk to them about what software you need.

Watch a video about getting compatible software (https://www.gov.uk/guidance/help-and-support-for-making-tax-digital).

Search for software

Use this service to search for record keeping software and bridging software.

Start now (https://www.tax.service.gov.uk/making-tax-digital-software)

After you’ve got the right software

If you’re a business, you should start keeping your VAT records and submitting your VAT Returns using software.

If you’re an agent signing up a client’s business create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account) — this is different to your HMRC online services for agents account.

How to use the feature

If your software is compatible, it will ask you to grant authority to access the data from HMRC on your behalf. The authority lasts for 18 months, but you can check or withdraw your permissions (https://www.gov.uk/permission-software-tax-information) at any time.

Software issues

You should contact your software provider if you’re:
- unsure how to enter information into your software
- having issues with your software
HMRC can only provide advice on the legal requirements of Making Tax Digital.
Traffic commissioners: transport managers
Source: gov.uk (2025-03-31)

Sets out the requirements for satisfying professional competence.

The Senior Traffic Commissioner for Great Britain issues guidance and directions under section 4C(1) of the Public Passenger Vehicles Act 1981 (as amended).

This guidance explains how the Senior Traffic Commissioner believes that traffic commissioners should interpret the law in relation to the requirements for and on transport managers.

The directions are addressed to the traffic commissioners in respect of the approach to be taken by staff acting on behalf of individual traffic commissioners. They dictate the operation of delegated functions in relation to the requirements for and on transport managers.

This document replaces the previous version dated September 2017 (https://www.gov.uk/government/publications/traffic-commissioners-transport-managers-september-2017).
Paul Fox
Source: gov.uk (2025-09-04)

Paul Fox was appointed Her Majesty’s Ambassador to Hungary in September 2020. Previously he was Minister Counsellor in Moscow and Her Majesty’s Consul General to Dubai. Curriculum vitae 2018 to 2019 Moscow, Minister Counsellor 2015 to 2018 Dubai, Consul-General 2012 to 2015 Abu Dhabi, Deputy Head of Mission 2010 to 2012 FCO, Head, Afghanistan Department 2008 to 2010 Warsaw, Deputy Head of Mission and Consul-General 2006 to 2008 Warsaw, EU/Commercial Counsellor and Consul-General 2005 to 2006 FCO, Deputy Director and Head of Iraq Policy Unit 2003 to 2005 FCO, Deputy Head, Eastern Adriatic Department 2001 to 2003 FCO, Deputy Head, Whitehall Liaison Department 2000 to 2001 FCO, Press Spokesman – Balkans, Eastern and Central Europe, Russia 1999 to 2000 FCO, Head, Devolution Section, Devolved Administrations Department 1996 to 1999 Bangkok, Commercial Officer 1994 to 1996 Baku, Deputy Head of Mission 1990 to 1993 New Delhi, Entry Clearance Officer 1988 to 1990 FCO, Yugoslavia Desk Officer, Eastern Europe Department 1987 to 1988 FCO, Yugoslavia Research Analyst, Eastern Europe Section, Research Department Social media links Follow Paul Fox on X .

Paul Fox was appointed Her Majesty’s Ambassador to Hungary in September 2020. Previously he was Minister Counsellor in Moscow and Her Majesty’s Consul General to Dubai.

Curriculum vitae

Social media links

Follow Paul Fox on X (https://twitter.com/PaulFox_FCDO).
IT Reuse for Good charter
Source: gov.uk (2025-10-07)

Organisations and public bodies, express you interest and sign this charter to take a ‘reuse first’ approach to IT assets and help close the digital divide.

The Department of Science, Innovation and Technology (DSIT), Good Things Foundation, VodafoneThree and Deloitte LLP have developed an IT Reuse for Good charter for businesses and public sector bodies.

Express your interest in the charter to pledge a ‘reuse first’ approach with your IT assets. Signing the charter will help:
- change lives
- promote circularity
- support Net Zero
An accompanying playbook provides practical information and support no matter where you are on your device reuse journey.
TSEM7352 - Deceased persons: a brief introduction to period of administration
Source: gov.uk (2025-10-15)


When a person dies, somebody has to take responsibility for settling the affairs of the deceased person. In this guidance we refer to that person as the personal representative.

The last office of a deceased person has to consider and in some cases deal with, the tax liabilities arising during the administration of the estate (see TSEM7406 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem7406))
Fortix Ltd
Source: gov.uk (2025-12-10)

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 Fortix 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 Fortix 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 Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- Additional Leave for Reservists
We also pledge the following:
- Continue to explore further ways to strengthen our support for the Armed Forces Community through collaboration, awareness, and long-term engagement
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.
Legal aid consultation launches to deliver justice for victims
Source: gov.uk (2025-05-08)

Thousands of victims across England and Wales stand to benefit as the Government launches a major consultation on criminal legal aid today (9 May).

- Consultation proposes increasing funding by up to £92 million a year
- Funding to address inherited crisis in criminal legal aid, delivering justice for victims
- Part of the Government’s Plan for Change to keep our streets safe by creating a more sustainable criminal legal aid sector
The eight-week consultation will aim to deliver more efficient justice for victims and stabilise the criminal legal aid system by investing millions more in criminal legal aid.

The sector will benefit from up to £92 million a year in additional funding for criminal legal aid solicitors working in police stations, courts, and prisons. This funding aims to improve access to justice for victims and addresses the crisis inherited in the legal aid system.

This major investment forms a core part of the Government’s Plan for Change - recognising the vital work of criminal legal aid lawyers, driving reform, and helping to keep our streets safe.

Minister for Courts and Legal Services, Sarah Sackman KC, said:

These proposals mark a crucial step in rebuilding a legal aid sector that has been neglected for too long.

Access to justice is a cornerstone of our legal system, and this investment will ensure that the wheels of justice continue to move.

As part of our Plan for Change, we’re putting legal aid on a sustainable footing now and for the future.

These proposals lay the groundwork for long-term reform of the criminal legal aid system, making it easier for solicitors to take on legal aid cases while ensuring that everyone can access help, wherever they live.

They build on our earlier £24 million investment in solicitors working in police stations and Youth Courts (https://www.gov.uk/government/news/24-million-boost-for-criminal-legal-aid-to-support-most-vulnerable), strengthening frontline legal support where it’s most needed.

This is part of our wider mission to support victims and deliver faster justice. Alongside this investment the Lord Chancellor is funding a record 110,000 court sitting days this financial year to tackle the outstanding backlog in the Crown Court. An independent review of criminal courts, led by Sir Brian Leveson, is also exploring bold reforms that could cut delays and put victims first.

We continue to work closely with legal professions, including the Criminal Bar Association and Bar Council, to improve the system as a whole.