theodi/ndl-core-corpus huggingface dataset:
Miss L May v London North West University Healthcare NHS Trust: 3305349/2023 and 3305363/2024
Source: gov.uk (2025-12-04)

Employment Tribunal decision.

Read the full decision in Miss L May v London North West University Healthcare NHS Trust: 3305349/2023 and 3305363/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6814d86c78d8cdc68ff03b5f/Miss_L_May_v_London_North_West_University_Healthcare_NHS_Trust_3305349.2023___other_PPH_Judgment.pdf).

Read the full decision in Miss L May v London North West University Healthcare NHS Trust: 3305349/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68629796354985706f111b04/Ms_L_May__-__v_-_London_North_West_University_Healthcare_NHS_Trust_3305349-2023_-_Judgment.pdf).

Read the full decision in Miss L May v London North West University Healthcare NHS Trust: 3305349/2023 and 3305363/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/69301d20375aee4a15ee8aee/Ms_L_May_v_London_North_West_University_Healthcare_NHS_Trust_3305349_2023___3305363_2024_Reserved_Judgment.pdf).
Insects intended for human consumption to the European Union and Northern Ireland: certificate 8400
Source: gov.uk (2025-11-03)

Apply online for an export health certificate (EHC) to export insects from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export insects to the EU or to move them to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the specimen certificate (https://assets.publishing.service.gov.uk/media/6904cda514e0c1d9784174c2/8400_EN_V3_Specimen.pdf) and guidance notes (https://assets.publishing.service.gov.uk/media/6904cd9014e0c1d9784174c1/8400NFG_Nov25_v5.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8400EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Flat 5, 42 The Grove, Isleworth, Middlesex TW7 4JF: LON/00AT/F77/2025/0064
Source: gov.uk (2025-07-15)

Residential Property Tribunal Decision of Mr D Jagger MRICS on 10 June 2025

Read the full decision in Flat 5, 42 The Grove, Isleworth, Middlesex TW7 4JF: LON/00AT/F77/2025/0064 (https://assets.publishing.service.gov.uk/media/684986d8a271ab34edd1df17/Flat_5_42_The_Grove_Decision.pdf). Read the summary reasons in Flat 5, 42 The Grove, Isleworth, Middlesex TW7 4JF: LON/00AT/F77/2025/0064 (https://assets.publishing.service.gov.uk/media/684986ed38cd4b88e2c7daf6/Flat_5_42_The_Grove_FR_-_SR.pdf).
Domestic abuse support services letter confirming refused admission to a refuge
Source: gov.uk (2025-07-31)

Use this sample letter to get evidence from an organisation providing domestic abuse support services confirming refused admission to a refuge, if you're applying for legal aid for a divorce or separation.

To get an evidence letter from an organisation providing domestic abuse support service confirming refused admission to a refuge, you should:
- fill in this sample letter
- send it to the organisation providing domestic abuse support services
You can use this as evidence if you’re applying for legal aid to divorce or separate from an abusive partner.

If you wish to provide evidence of staying at a refuge please use the ‘Get a letter from an organisation providing domestic abuse support services’ template.
ST19 9ER, Watery Bank Barns Limited: environmental permit application advertisement - EPR/RP3726LZ/A001
Source: gov.uk (2025-11-14)

View the application submitted by Watery Bank Barns Limited for Bishops Barn, Weston View, Watling Barn, Morbrook Barn and Church View, Ivetsy Bank Road, Bishops Wood, ST19 9ER.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Mr M Smith v Your Price Window Sales Ltd: 2308958/2024
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mr M Smith v Your Price Window Sales Ltd: 2308958/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a4d8818259d52732f6adf8/Mr_M_Smith_v_Your_Price_Window_Sales_Limited_Judgment__2_2308958-2024.pdf).
Warning notices to academies in the West Midlands
Source: gov.uk (2025-09-05)

Notices issued to academy trusts following an Ofsted inspection at an academy.

Notices from Jonathan Duff, Department for Education (DfE) Interim Regional Director for West Midlands, (https://www.gov.uk/government/people/jonathan-duff) to academy trusts about academies causing concern.

The guidance on support and intervention in schools (https://www.gov.uk/government/publications/schools-causing-concern--2) provides details on the action that regional directors may take when academies are underperforming or have weaknesses in safeguarding, governance or financial management.

A spreadsheet listing all notices about underperformance issued to academy trusts (https://www.gov.uk/government/publications/list-of-letters-to-academy-trusts-about-poor-performance) is also available.

Notices and letters published before September 2022 are available in a separate collection of legacy notices (https://www.gov.uk/government/collections/letters-to-academies-about-poor-performance).
British Embassy Pristina
Source: gov.uk (2025-10-08)

The British Embassy in Kosovo maintains and develops relations between the UK and Kosovo.

We work closely with the government of Kosovo on a wide range of issues, including rule of law, good governance, human rights and security.

Find out more on our UK and Kosovo news page (https://www.gov.uk/world/kosovo/news).

We provide services to British nationals living in and visiting Kosovo (https://www.gov.uk/world/kosovo/).

If you’re travelling in Kosovo, see our Kosovo travel advice (https://www.gov.uk/foreign-travel-advice/kosovo).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/kosovo/british-embassy-pristina)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us (https://www.contact.service.csd.fcdo.gov.uk/posts/kosovo/british-embassy-pristina).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Switch the Play Foundation CIC
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 Switch the Play Foundation CIC 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 Switch the Play Foundation CIC 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
- Discounts
We also pledge the following:

will continue to invite and include current and former members of the armed forces community to our career transition days -working with the Career Transition Partnership (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.
Flat 6c, Bonchurch Road, London W10 6SD: LON/00AW/F77/2024/0637
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of Mr N Martindale FRICS on 3 February 2025

Read the full decision in Flat 6c Bonchurch Road, London W10 6SD: LON/00AW/F77/2024/0637 (https://assets.publishing.service.gov.uk/media/67a5df7f9ea59546af0a8843/Beechwood_Hall_11__Regents_Pk_Rd__N3_3AT_FORM.pdf). Read the full reasons in Flat 6c Bonchurch Road, London W10 6SD: LON/00AW/F77/2024/0637 (https://assets.publishing.service.gov.uk/media/67a5df9628e48520660a883d/Beechwood_Hall_11__Regents_Pk_Rd__N3_3AT_Reasons.pdf).
NORR Consultants
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 NORR Consultants 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 NORR Consultants 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
- 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.
How to apply  for inward processing
Source: gov.uk (2025-04-30)

Information on how to apply for inward processing.

Applications for full inward processing Authorisation must be made using form SP3 (https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_C/1.0/BRSP3/sp3.xdp)[MS(CaG1] (#_msocom_1) which is available via gov.uk Apply to delay or pay less duty on goods you import to process or repair - GOV.UK (https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair), submitted to HMRC online or by post.

The application must also include:
- a description of the goods or type of goods to be declared for the procedure
- the economic code (https://www.gov.uk/guidance/get-an-economic-code-to-apply-for-inward-processing) under which the application is being made
- whether the goods require an economic test (https://www.gov.uk/guidance/request-an-economic-test-for-an-inward-or-outward-processing-authorisation)
- where required for the purpose of the economic condition, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation
- the address of any premises at which the goods are to be processed, used, or stored while declared to the procedure
- a list of any other customs approvals held by the applicant
- the goods to be processed and the end processed products that will be obtained from them including the expected rate of yield
- the time it will take to process the goods (known as the period of discharge)
- how the goods will be disposed of or discharged from IP
- how importers will record (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them#keeping-records) and evidence that the requirements of the IP procedure have been met information on any simplifications importers wish to apply for
Product Safety Report: DBFairy DM0-342 Star Light sold via Amazon (2510-0214)
Source: gov.uk (2025-11-13)

Product Safety Report for DBFairy DM0-342 Star Light presenting a high risk of fire.

Summary

Product: DBFairy DM0-342 Star Light

Hazard: The product presents a high risk of fire as the plug does not meet the dimensional requirements of BS 1363 and therefore cannot make a secure connection with the socket.

Corrective action: The import has been rejected at the border and destroyed. The listing has been removed by the online marketplace (Amazon).

Product information

Hazard

The product presents a high risk of fire as the plug does not meet the dimensional requirements of BS 1363 and therefore cannot make a secure connection with the socket. This may result in the appliance overheating and catching fire.

This product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 and the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border and destroyed. The listing has been removed by the online marketplace (Amazon).

Additional information

PSD notification number: 2510-0214

Notified by: Local Authority Trading Standards
Simon Tooth
Source: gov.uk (2025-05-28)

Simon Tooth became Chargé d’Affaires a.i. in Monrovia in May 2025. Before this, Simon was Head of the West Africa Section. Simon joined the FCDO in 2007. He has been previously posted overseas in Yaoundé, where he worked in Chad, Central African Republic, Equatorial Guinea and Gabon. Simon has had a diverse career in HQ, working on China, Counter Terrorism, the Overseas Territories and over seven years in roles focusing on Africa. Year Role 2025 to Present   Chargé d’Affaires, British Embassy Monrovia, Liberia 2023 to 2025   FCDO, Head of West Africa Section. 2021 to 2023  FCDO, Deputy Head of Southern Africa Section. 2017 to 2021  FCDO, China Bilateral Officer. 2014 to 2017   FCDO, Sahel Policy Officer. 2011 to 2014  Political Officer, British High Commission Yaoundé, Cameroon. 2009 to 2011  FCDO, Counter Terrorist Finance Lead. 2007 to 2009  FCDO, Tristan da Cunha and Pitcairn Desk Officer. 2007   Joined Foreign, Commonwealth and Development

Simon Tooth became Chargé d’Affaires a.i. in Monrovia in May 2025. Before this, Simon was Head of the West Africa Section.

Simon joined the FCDO in 2007. He has been previously posted overseas in Yaoundé, where he worked in Chad, Central African Republic, Equatorial Guinea and Gabon. Simon has had a diverse career in HQ, working on China, Counter Terrorism, the Overseas Territories and over seven years in roles focusing on Africa.
SPE13265 - Discharge of IP - Bill of Discharge: authorisations by declaration
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).

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free... (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)

Deadline for submission of Bill of Discharge

IP authorisations by declaration generally cover a 'one entry, one process, one discharge' transaction. The calculation of the due date for lodging the BoD3 and its monitoring is relatively straightforward.

The authorisation by declaration involves a standard six month period for discharge. The BoD3 must be submitted to NIRU within 30 days of the expiry of the period for discharge. If, at the time of entry, a longer or shorter period for discharge has been requested, the due date for the BoD3 is 30 days from that revised date. The 30 day period also applies if the authorisation holder requests (and NIRU approves of) an extension to the period for discharge at any time after entry.

Where written permission has been provided by the authorisation holder, an agent may sign and submit the Bill of Discharge on the authorisation holders behalf.

Information requirements

The information required to be submitted on a Bill of Discharge is laid down in legislation; these requirements are reflected in BoD3.

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
Company Names Tribunal decision: Van Cleef & Arpels Limited
Source: gov.uk (2025-08-07)

Decision for applicant Richemont International SA against registration number 15883660, applicant successful.

Application number 5270

Applicant Richemont International SA objected to the name used by Van Cleef & Arpels Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Reach for Health
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 Reach for Health 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 Reach for Health 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
- UK Wounded, Injured And Sick
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.
Ms J Ayles and others v MHA Burleigh Poole (OPCO) Ltd (In Administration) and Secretary of State for Business and Trade (Interested Party Only): 1400754/2024 and others
Source: gov.uk (2025-09-19)

Employment Tribunal decision.

Read the full decision in Ms J Ayles and others v MHA Burleigh Poole (OPCO) Ltd (In Administration) and Secretary of State for Business and Trade (Interested Party Only): 1400754/2024 and others - Strike Out (https://assets.publishing.service.gov.uk/media/68c92067c6df905ce77083fb/Ms_J_Ayles___7_Others_v_MHA_Burleigh_Poole__OPCO__Limited__In_Administration____Secretary_of_State_for_Business_and_Trade___1400754.2024___7_Others___Judgment5___15.9.25.pdf).
CTM16210 - Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - computation
Source: gov.uk (2025-07-29)


In computing the surplus franked investment income (FII) for an accounting period that a company could use in an ICTA88/S242 claim for accounting periods beginning before 2 July 1997, the approach was:
- to view any surplus FII carried forward to that accounting period, as far as possible, as having been used to cover the franked payments (FP) of that or a later accounting period, and
- only then to view any FII received in the accounting period as having been set against any FP made.
This resulted in the smallest possible amount being excluded from the scope of the ICTA88/S242 claim, see CTM16200 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm16200), and maximised the payment of tax credit.

Example

A company, in an accounting period beginning before 2 July 1997, in the same accounting period:
- has surplus FII brought forward of £100,000,
- receives FII of £20,000, and
- makes FP of £70,000.
The company makes an ICTA88/S242 claim for the accounting period.

The £70,000 FPs the company made in the accounting period were covered by £70,000 of the FII brought forward.

The remaining surplus FII brought forward of £30,000 was carried forward to the next accounting period.

The ICTA88/S242 claim was limited by ICTA88/S242 (9) to the FII received in the accounting period of £20,000. The company could set this £20,000 against the available unused reliefs, see CTM16220 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm16220), to obtain payment of the tax credit.
Preston guidance: October 2025
Source: gov.uk (2025-11-14)

Preston factors (earnings and interest factors) are provided for employers.

Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.

The factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.
Export poultry meat and meat products to South Korea: certificate 1638
Source: gov.uk (2025-08-06)

Apply online to export poultry meat and meat products to South Korea

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68934cec1217374e421d4e6a/1638NFG.pdf).

Download a specimen certificate Export poultry meat and meat products to South Korea: EHC 1638, version 4 (https://assets.publishing.service.gov.uk/media/670691b0080bdf716392f0b7/1638EHC_V4.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/1638EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68934cec1217374e421d4e6a/1638NFG.pdf).

Download and fill in Export poultry meat and meat products to South Korea: EHC 1638, version 4 (https://assets.publishing.service.gov.uk/media/670691b0080bdf716392f0b7/1638EHC_V4.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
S Ward v The Press Association Ltd: 8000150/2025
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in S Ward v The Press Association Ltd: 8000150/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6825fc6b85c0250741b014fe/S_Ward_v_The_Press_Assocation_Ltd_-_8000150.2025_-_Judgment.pdf).
RPC Gifts and Hospitality Register, January 2025
Source: gov.uk (2025-01-29)

This page provides the RPC's Gifts and Hospitality Register

We comply with general DBT guidance for gifts and hospitality. All gifts, hospitality and other services whether offered, accepted or rejected need to be registered within three days of being been offered. We keep our gifts and hospitality register updated regularly.
Security and Facilities Support UK 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 Security and Facilities Support UK 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 Security and Facilities Support UK 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
- Armed Forces Day
- Discounts
We also pledge the following:

To support all veterans, find employment providing support where possible.

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.
Local government finance: timetable of forms for local authorities
Source: gov.uk (2025-01-15)

List of local government finance forms that local authorities need to submit to MHCLG.

Timetable for local authorities setting out when local government finance forms need to be submitted to the Ministry of Housing, Communities and Local Government.

See also guidance on uses of local authority spending and finance data (https://www.gov.uk/government/publications/uses-of-local-authority-spending-and-finance-data).
Recruitment for Higher Executive Officer in the Director Support Office
Source: gov.uk (2025-01-23)

Director Support Office vacancy, working to support our Directors and Senior Colleagues.

We have a vacancy for a Higher Executive Officer in the Director Support Office.

Job Title

Higher Executive Officer in the Director Support Office

Grade

HEO

Salary & Pension

£37,480 per annum with Pension Scheme

Annual Leave entitlement

Commencing at 25 days

Role

You will provide full professional office support services to the VMD’s senior team and manage the Director’s Support Team. Your leadership will be key in providing an efficient work environment and ensuring the team’s objectives are achieved.

How to apply

You must make your application via Higher Executive Officer in the Director Support Office - Civil Service Jobs - GOV.UK (https://www.civilservicejobs.service.gov.uk/csr/index.cgi?SID=c2VhcmNocGFnZT0xJnBhZ2VhY3Rpb249dmlld3ZhY2J5am9ibGlzdCZwYWdlY2xhc3M9Sm9icyZ1c2Vyc2VhcmNoY29udGV4dD0xMTQwMTIxMTgmc2VhcmNoc29ydD1nZW9kaXN0YW5jZSZqb2JsaXN0X3ZpZXdfdmFjPTE5MzY4NjMmb3duZXI9NTA3MDAwMCZvd25lcnR5cGU9ZmFpciZyZXFzaWc9MTczNzM2NDg2NS01MmVjODZlMzNmODgwODhmOWZkYTI2N2ExNWEyOTlmZWNmNzc0ODAy) where you will find a full job description.

Closing Date

17 February 2025
BLM15540 - Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105.

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

Consider the possibility that the lessee no longer wants to use the leased asset at the end of the fourth year. The lessee terminates the lease. It is then required to be sold to an unconnected party. Assume that in this example the sale takes place on the first day of year 5 for £42,000. At that point the lessee still 'owes' £11,522 (BLM15535 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm15535)). Repayment of that will be the first charge on any sale proceeds.

The premature repayment will also cause the terms of the loan to be revisited. The rate of interest charged under a loan normally bears some relation to the period of the loan. Assuming this is a variable rate loan , shorter loans tend to bear marginally higher rates. The premature termination may therefore increase the rate. The repayment might cost (say) £12,000 (including £478 extra interest).

On the basis of this information the position will be that:

the lessee sells the asset as agent for the lessor (the lease agreement normally provides for this);

the lessor receives £42,000 sale proceeds, the first £12,000 of which is used to clear the loan; and

under the terms of the lease the lessor pays the lessee a 'terminal rebate' (of rent) amounting to 97% of £30,000, that is £29,100.

The entries in the lessee's accounts will be:

Debit

Credit

Lease creditor

£11,522

Leased assets

£40,000

Interest on termination

£478

Bank

£29,100

Profit on sale

£1,100

£41,100

£41,100

The total cash outlaid by the lessee can be reconciled with the charges made to its profit and loss account over the period of the lease until it is terminated, as follows:

Cash position

£

Rentals paid for primary period: 4 x £12,400 =

49,600

Rebate received

(29,100)

Net outlay

20,500

Charge to Profit and Loss Account

Depreciation: 4 x £2,500 =

10,000

Finance charges

11,122

plus extra on disposal

478

Profit on sale

(1,100)

Net charge

20,500
Velocity UK 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 Velocity UK 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 Velocity UK 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
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.
Walsh Construction 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 Walsh Construction 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 Walsh Construction 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
- 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.