theodi/ndl-core-corpus huggingface dataset:
Exceptional Financial Support for local authorities for 2025-26
Source: gov.uk (2025-02-20)

Details of support granted to local authorities that have requested Exceptional Financial Support in financial year 2025-26.

In the financial year 2025-26 the government has agreed to provide 30 councils with support to manage financial pressures via the Exceptional Financial Support process. For 8 councils this included agreement to support for prior years.

Councils were provided with in-principle capitalisation support in February 2025 ahead of their budget setting. This page will be updated with final amounts of capitalisation agreed and capitalisation directions issued once confirmed.

This page shows the decisions that were taken to provide councils with Exceptional Financial Support prior to the beginning of the financial year 2025-26. Please note that decisions can relate to prior financial years and can amend the profile of support in those prior years. The pages for previous years have been updated to reflect the most recent decisions.

Housing Revenue Account

In the financial year 2025-26 the government has agreed to provide one council, Lambeth, with support to manage financial pressures within its Housing Revenue Account (HRA). The Council was provided with in-principle capitalisation support in February 2025 ahead of their budget setting. This page will be updated with final amounts of capitalisation agreed and capitalisation directions issued once confirmed.

Interventions in local authorities

Statutory intervention: Birmingham City Council (https://www.gov.uk/government/collections/statutory-intervention-birmingham-city-council)

Statutory intervention: London Borough of Croydon (https://www.gov.uk/government/collections/statutory-intervention-london-borough-of-croydon)

Statutory intervention: Nottingham City Council (https://www.gov.uk/government/collections/statutory-intervention-nottingham-city-council-minded-to-decision)

Statutory intervention: Slough Borough Council (https://www.gov.uk/government/collections/intervention-at-slough-borough-council)

Statutory intervention: Thurrock Council (https://www.gov.uk/government/collections/intervention-at-thurrock-council)

Statutory intervention: Woking Borough Council (https://www.gov.uk/government/collections/intervention-at-woking-borough-council)
M N Wan v J W Y Lam: 3200670/2024
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in M N Wan v J W Y Lam: 3200670/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67065816080bdf716392f052/Miss_M_N_Wan_-v-_Jabez_Wai_You_Lam_-_3200670_2024_-_Judgment.pdf).

Read the full decision in M N Wan v J W Y Lam: 3200670/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/67bf2c8172e83aab48866b10/Man_Nga_Wan_v_Jabez_Wai_Yui_Lam_-_3200670_2024_-_Reconsideration_Judgment.pdf).
Situation in the Middle East: E3 Statement at the IAEA Extraordinary Board, 16 June 2025
Source: gov.uk (2025-06-15)

Joint statement by Ambassador Corinne Kitsell, UK Permanent Representative to the UN, on behalf of France, Germany and the UK (E3) at the International Atomic Energy Agency (IAEA) Extraordinary Board of Governors meeting on 16 June 2025.

Chair,

The E3 are concerned about the ongoing escalation of tensions in the Middle East, following Israeli strikes against targets in Iran and Iran’s response. The E3 reiterate their commitment to the region’s stability and call on all sides to abide by international law, show restraint and refrain from taking further steps which could lead to serious consequences such as potential radioactive release. Escalation is in the interest of no one in the region.

We reiterate our full support to the IAEA’s independent and impartial mandate and thank the DG for his recent update to the UNSC.

The E3 have repeatedly expressed their deep concern about Iran’s accelerating and expanding enrichment activities without any plausible civilian justification. The E3 are also worried by recent statements by high-ranking officials on Iran’s willingness to take new and special measures to protect nuclear materials and equipment that would not be declared to the IAEA. As a state party to the NPT and its nuclear safeguards regime, Iran is obliged to declare and put all nuclear material located in Iran under IAEA safeguards. Such statements are concerning and exacerbate the IAEA Comprehensive Report’s findings of Iran’s continued noncompliance with its safeguards agreement and that the IAEA is not in a capacity to verify that Iran’s nuclear program is exclusively peaceful.

Manipulative attempts to link this crisis with the resolution passed by the Board is an unjustified and irresponsible narrative politicising the IAEA and the safeguards system. The resolution this Board adopted last week was a necessary and long-overdue step to hold Iran into account for its failure to cooperate sufficiently with the Agency over the past six years. It was measured and gave Iran a final opportunity to resolve the outstanding safeguards issues. Iran’s full cooperation with the IAEA and full implementation of its safeguards agreement are a legal obligation and a necessary foundation for any enduring agreement.

The E3 have repeatedly expressed our commitment to a diplomatic solution to Iran’s nuclear programme and the security of the state of Israel. We have supported recent US diplomatic efforts to reach a diplomatic agreement. We regret Iran’s decision not to participate in talks scheduled this Sunday in Oman. We will spare no efforts to contribute to a negotiated solution, in coordination with the United States.

Thank you, Chair.
HM Treasury exceptions to cross-government moratoria on spending: July to September 2024 (spend approvals)
Source: gov.uk (2025-07-11)

This series brings together all documents relating to HM Treasury spend approvals

A list of centrally approved spending in HM Treasury Group in the following areas: - advertising, marketing and communications - commercial - consultancy and professional services - digital and IT - property and facilities management – contingent labour
Recovered appeal: Woodlands Park landfill site, land south of Slough Road, Iver, Buckinghamshire (ref: 3347353 - 9 July 2025)
Source: gov.uk (2025-07-09)

Decision letter and Inspector’s Report for a recovered appeal.

Decision letter and Inspector’s Report for a recovered appeal for the redevelopment of the former landfill site to comprise a Data Centre development (B8 (Data Centre)) of up to 72,000 sqm (GEA) delivered across 2 buildings. The scheme includes site wide landscaping. The Data Centre buildings include ancillary offices, internal plant and equipment and emergency back-up generators and associated fuel storage.

The development will also include cycle and car parking, internal circulation routes, soft and hard landscaping, security perimeter fence, lighting, earthworks, sustainable drainage systems, ancillary infrastructure and a substation.
MTT41010 - Particular entities and adjustments: Permanent establishments: Overview
Source: gov.uk (2025-08-05)


For MTT purposes, a permanent establishment (PE) is treated as an entity that is distinct from its main entity. In the consolidated financial statements of a group, a permanent establishment will not be treated as a distinct entity. Consequently, some additional rules are required to ensure the effective tax rate is calculated appropriately for permanent establishments and their main entities.

See MTT10130 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10130) for guidance on the definitions of ‘permanent establishment’ and ‘main entity’ for MTT purposes.

Underlying profits of a permanent establishment

There are special rules regarding the determination of the underlying profits of a PE. A PE might not have separate financial accounts, in which case its underlying profits must be attributed to it based on the financial accounts of the main entity. See MTT41020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41020) for guidance on the underlying profits of a PE.

When the underlying profits have been determined, further adjustments may be required to ensure that income and expenses have been properly attributed to the PE from the main entity.

The method of attribution of profits to a PE from a main entity varies. There are four different criteria under which a PE might be recognised for MTT purposes, and there is a different method of profit attribution for each of the four criteria.

See MTT41025 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41025) for guidance on profit attribution.

When the underlying profits of the PE have been determined, the ordinary adjustments are made (see MTT21100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21100)+) to arrive at the adjusted profits for the PE.

Covered taxes of a permanent establishment

Where profits have been allocated to a PE, the covered tax expense in respect of those profits is also allocated to the PE. See MTT41040 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41040) for guidance on allocation of covered tax expense.

Permanent establishment records adjusted loss

Where a PE records an adjusted loss, that loss will be reallocated to the main entity, where the relevant conditions are met. See MTT41030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41030) for guidance on allocation of losses to a main entity.
Miss C Chambers v Glasgow City Council: 121155/2008
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Miss C Chambers v Glasgow City Council: 121155/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67da8839b1857deda3da01d1/Miss_C_Chambers_v_Glasgow_City_Council_-_121155.2008_-_Judgment.pdf).
Register of Ministers’ Gifts and Hospitality: August 2025
Source: gov.uk (2025-09-30)

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.
Traditional terms for wine products: applications
Source: gov.uk (2025-07-02)

Find out about applications to protect traditional terms related to wine products in Great Britain.

Eligible traditional terms will be published to allow interested parties the opportunity to object to the protection of the traditional term in Great Britain.

There are currently no applications to protect traditional terms for wine products.

Find out to how to protect a traditional term for a wine product (https://www.gov.uk/guidance/protect-a-traditional-term-for-a-wine-product-in-the-uk).
Phoenix NC 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 Phoenix NC 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 Phoenix NC 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 Reservists
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

We will engage with the Career Transition Partnership to provide service leavers with ad-vice on how they can move into STEM careers; we will offer them advice and insights on the various career and education paths open to them.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr C Baskar v VHIP Ltd (in voluntary liquidation): 2213212/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr C Baskar v VHIP Ltd (in voluntary liquidation): 2213212/2024 - Judgment (https://assets.publishing.service.gov.uk/media/677672934961c1185ea21b77/Mr_C_Baskar_v_VHIP_Ltd__in_voluntary_liquidation__-_xx-xxxx-xxxx_.pdf).
NHS Constitution: 10 year review (easy read)
Source: gov.uk (2025-03-03)

Tell us what you think about our ideas for changes to the rules and promises the NHS makes.

The NHS is made up of lots of different services. Things like:
- hospitals
- local doctors
- nurses who visit you at home
- dentists
- pharmacies
- mental health services and hospitals
The NHS Constitution is a very important book. It tells us about:
- the rules and laws that the NHS has to follow
- what promises the NHS makes to patients and staff
- what your rights are when you use NHS services
We have had a look at the NHS Constitution. There are some things we think we need to change or add in. This survey tells you about some ideas for changes we want to make.

Please read our survey and answer our questions. Follow the ‘Respond online’ link in the ‘Ways to respond’ box below to tell us your ideas.

Or you can print and post this document with your answers to:

39 Victoria StreetLondonSW1H 0EU

You can read more in the non-easy read version (https://www.gov.uk/government/consultations/nhs-constitution-10-year-review) of this consultation.
Webs Training 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 Webs Training 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 Webs Training 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Promoting the regular Forces as a potential career progression pathway for young people we work with, where this is more appropriate and the best option for them.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Bowring v Archbold Logistics Ltd: 6022628/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr D Bowring v Archbold Logistics Ltd: 6022628/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68664b38dd1a7e01559e6cfe/Mr_D_Bowring_v_Archbold_Logistics_Ltd_-_6022628.2024.pdf).
Smoking profile: November 2025 update
Source: gov.uk (2025-11-04)

An overview of the extent of tobacco use, tobacco-related harm, vaping use and the measures being taken to reduce smoking-related harms at a local level in England.

The smoking profile has been designed to help local government and health services to assess the effect of smoking on their local populations. The data is presented in an interactive tool that allows users to view it in a user-friendly format.

New data has been added to the smoking profile tool on the Fingertips platform for:
- smoking prevalence indicators from the Annual Population Survey (APS) updated with 2024 data
- smoking prevalence indicators from the GP Patient Survey (GPPS) updated with 2024 to 2025 data
- stop smoking services indicators updated with 2024 to 2025 data
Updated indicators are available at local authority level, integrated care board (ICB) level, as well as for England, the regions and various inequality groups. Updated indicators are listed in the updated indicators section.
IHTM04360 - Settled property to which the settlor's spouse, civil partner, widow(er) or surviving civil partner is entitled
Source: gov.uk (2025-04-07)


Where a qualifying interest in possession (IHTM16062 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16062)) in settled property comes to an end on the life tenant's death (IHTM04082 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04082)) and on that event the settlor’s spouse or civil partner (IHTM11032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11032)) becomes beneficially entitled to the settled property, under IHTA84/S54 (2) the property is left out of account in determining the value of the life tenant’s estate, provided that spouse or civil partner is long-term UK resident (where the life tenant’s death is on or after 6 April 2025) or was domiciled in the UK (where the life tenant’s death was before 6 April 2025). Where a person becomes beneficially entitled to an interest in possession on or after 22 March 2006, S54 (2) only applies if it is a disabled person’s interest, or a transitional serial interest, S54 (2A). Similar relief is provided by IHTA84/S53 (4) where such an interest comes to an end other than on death (IHTM04083 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04083)) by excluding the charge under IHTA84/S52. The relief is extended to cover property to which the widow, widower or surviving civil partner of the settlor becomes beneficially entitled when the interest in possession comes to an end if the settlor died within the two years before the interest came to an end. Under IHTA84/S54 (2B) the value of settled property is to be left out of account on the death of a life tenant who, on or after 22 March 2006, became beneficially entitled to an interest in possession in the property where:

The life tenant’s interest was an immediate post-death interest throughout;

The settlor has died less than two years before the life tenant’s death, and

If the life tenant’s death is on or after 6 April 2025, the settlor’s widow(er) or surviving civil partner becomes beneficially entitled to the property and is long-term UK resident.

If the life tenant’s death was before 6 April 2025, the settlor’s widow(er) or surviving civil partner became beneficially entitled to the property and was domiciled in the UK.

The limitations and restrictions contained at IHTM04352 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04352) and IHTM04353 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04353) apply equally to these provisions

There are transitional provisions relating to excluded property which was comprised in a settlement at 30 October 2024 these are set out at IHTM47022 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47022).
Bovine TB epidemiology and surveillance in Great Britain, 2024
Source: gov.uk (2025-11-21)

Analysis of the results of bovine tuberculosis epidemiology and surveillance in England and Great Britain in 2024.

This has been published to support the end of year epidemiology reports in the low risk area (LRA) (https://www.gov.uk/government/publications/bovine-tb-epidemiology-reports-2024). It explains where the data comes from, methodology used, definitions and control protocols for TB.

The text is taken from the explanatory text published in reports from previous years, updated for the current reporting year and is published as a separate reference document to reduce the length of the data and epidemiology reports.
Flat 1, 2, 3 & 6 Pentagon House, Warren Close, Hayes UB4 0XY: LON/00AS/LSC/2024/0215, LON/00AS/LSC/2024/0259, LON/00AS/LSC/2024/0260 & LON/00AS/LSC/LSC/2025/0606
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Judge Robert Latham on 29 July 2025.

Read the full decision in Flat 1, 2, 3 & 6 Pentagon House, Warren Close, Hayes UB4 0XY: LON/00AS/LSC/2024/0215, LON/00AS/LSC/2024/0259, LON/00AS/LSC/2024/0260 & LON/00AS/LSC/LSC/2025/0606 (https://assets.publishing.service.gov.uk/media/6888b533048fff613a4d5ad5/Pentagon_House___Others-_final_decision__29.7.25___002_.pdf)
Mr G Borthwick v Midlothian Council: 4118450/2014
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr G Borthwick v Midlothian Council: 4118450/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd7b44c6194abe97358c3e/4118450.2014_Mr_G_Borthwick_v_Midlothian_Council.pdf).
Implementing Part 4 of the Biodiversity Beyond National Jurisdiction Agreement
Source: gov.uk (2025-11-21)

We’re asking for views and evidence on implementing Part 4 of the Biodiversity Beyond National Jurisdiction (BBNJ) Agreement on Environmental Impact Assessments (EIA).

We want your views on proposed legislative changes to implement the EIA part of the BBNJ Agreement as it applies to licensable marine activities.

These include proposals about:

extending marine licensing to additional activities in areas beyond national jurisdiction (ABNJ)

exemptions for activities in ABNJ

activity specific regulatory approaches

the application process and guidance for regulating activities in ABNJ

We want to know more about marine activities in ABNJ including:

what activities are taking place in ABNJ currently, and what activities may take place in ABNJ in future

who is carrying out, or likely to carry out, these activities and what is their connection to the UK

evidence on likely impacts of these activities

We’re also asking for views on a proposal to change how marine licensing responsibilities are shared between existing regimes.
ISARR
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 ISARR 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 ISARR 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 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.
Change of British High Commissioner to Lesotho: Martine Sobey
Source: gov.uk (2025-06-05)

Mrs Martine Sobey has been appointed British High Commissioner to the Kingdom of Lesotho in succession to Mr Harry MacDonald.

Mrs Martine Sobey has been appointed British High Commissioner to the Kingdom of Lesotho in succession to Mr Harry MacDonald who will be transferring to another Diplomatic Service appointment. Mrs Sobey will take up her appointment during September 2025.

Curriculum vitae

Full name: Martine Sunshine Sobey

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Mr K Brophy v Rivergate Developments Ltd: 2400825/2025
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Mr K Brophy v Rivergate Developments Ltd: 2400825/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68bae52d536d629f9c82ab59/Mr_K_Brophy_v_Rivergate_Developments_Ltd_2400825_2025.pdf).
TTM02410 - Tonnage tax elections: Effect of exceeding 75% limit on charters exceeded in first AP
Source: gov.uk (2025-12-03)


Newly qualifying companies or groups that elect into tonnage tax, or companies that elect into tonnage tax during a further window of opportunity may have difficulty meeting the ‘75% test’ (see TTM05001 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm05001)) in the early years of trading. There is a rule in FA00/SCH22/PARA38 (2), which permits them to come into the tonnage tax regime even if they fail this test in the early years as a tonnage tax company or group.
- If the 75% limit is exceeded in the first accounting period in which the election would otherwise have taken effect (AP1) the election does not have effect until the next accounting period (AP2).
- If the 75% limit is exceeded in both AP1 and AP2, then the election does not have effect until the third accounting period (AP3).
- However, if the 75% limit is exceeded in AP1, AP2 and AP3, then it is treated as never having been of any effect and the company or group will not be allowed into the tonnage tax regime.
This special rule does not apply to renewal elections (see TTM02600 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm02600)).

The intention behind this provision is to allow those groups or companies to defer entry up to AP3 and to allow them time to come within the 75% limit.
Mr H S Iriakannu v NHS Professionals Ltd: 3300045/2025
Source: gov.uk (2025-10-23)

Employment Tribunal decision.

Read the full decision in Mr H S Iriakannu v NHS Professionals Ltd: 3300045/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/68f8fa4c0794bb80118bb7ae/Mr_H_S_Iriakannu_v_NHS_Professionals_Limited_3300045_2025_Judgment.pdf).
Mrs S MacLennan v Cocoa Mountain Ltd: 4103152/2023
Source: gov.uk (2025-07-15)

Employment Tribunal decision.

Read the full decision in Mrs S MacLennan v Cocoa Mountain Ltd: 4103152/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6871042d2cfe301b5fb67abd/4103152.2023_S_MacLennan_v._Cocoa_Mountain_Ltd_Judgment_with_Reasons.pdf).
S Farrance v John Parker International Ltd: 6011851/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in S Farrance v John Parker International Ltd: 6011851/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68bea1eade0987fe84e0dcfc/S_Farrance_v_John_Parker_International_Limited_Judgment_2_6011851-2024.pdf).
2024 Global Accounts of private registered providers
Source: gov.uk (2025-01-09)

An annual summary of the financial status of private registered providers of social housing.

The Global accounts sets out information such as private registered providers’ income and costs, the value of their housing assets and the level of borrowing that they have. The Global accounts cover the year up to the end of March 2024.

All the Regulator of Social Housing’s Global accounts are available on the Global accounts collections page (https://www.gov.uk/government/collections/global-accounts-of-housing-providers)

This page also includes the annex on Value for money metrics. More information about value for money can be found on the Value for money reports and guidance page (https://www.gov.uk/government/collections/value-for-money-guidance-and-reports).
CAPI04000 - CAP charges: contents
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 currently under review. Some content may be withdrawn or revised during this process. 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. In the meantime, you should check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).
Svella Connect 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 Svella Connect 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 Svella Connect 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 Reservists
- 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.
Mr R Vyas v The Commissioner of Police of the Metropolis: 3204752/2022
Source: gov.uk (2025-08-22)

Employment Tribunal decision.

Read the full decision in Mr R Vyas v The Commissioner of Police of the Metropolis: 3204752/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686f776010d550c668de3d6b/Mr_R_Vyas_v_The_Commissioner_of_Police_of_the_Metropolis_-_3204752_2022_-_Judgment.pdf).

Read the full decision in Mr R Vyas v The Commissioner of Police of the Metropolis: 3204752/2022 - Reasons (https://assets.publishing.service.gov.uk/media/68a43c9dcd7b7dcfaf2b5e90/Mr_R_Vyas_v_The_Commissioner_of_Police_of_the_Metropolis_-_3204752_2022_-_Reasons.pdf).

Read the full decision in Mr R Vyas v The Commissioner of Police of the Metropolis: 3204752/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/68a43ccf32d2c63f869343da/Mr_R_Vyas_v_The_Commissioner_of_Police_of_the_Metropolis_-_3204752_2022_-_Reconsideration_Judgment.pdf).
Teacher misconduct panel outcome: Mr Cheyne Phillips
Source: gov.uk (2025-05-28)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Cheyne Phillips

Teacher reference number: 1554024

Teacher’s date of birth: 19 December 1990

Location teacher worked: Grimsby, North East England

Date of professional conduct panel: 06 May 2025 to 09 May 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Cheyne Phillips formerly employed in Grimsby, North East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Cotgrave Advice Centre
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 Cotgrave Advice Centre 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 Cotgrave Advice Centre 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
- 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.
Boons Transport 1986 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 Boons Transport 1986 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 Boons Transport 1986 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
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.
Working for British Embassy Minsk
Source: gov.uk (2025-10-03)


Current work opportunities

If you are interested in a job opportunity at the British Embassy in Minsk or one of the other UK delegations, DIT offices, other government departments or consulates in Belarus, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
Company Names Tribunal decision: Legopets Ltd
Source: gov.uk (2025-10-27)

Decision for applicant Lego Holding A/S and Lego Company Limited registration number 15989679, applicant successful.

Application number 5488

Applicant Lego Holding A/S and Lego Company Limited objected to the name used by Legopets Ltd 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.
British Embassy Rabat
Source: gov.uk (2025-09-08)

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

Find out more on our UK and Morocco news page (https://www.gov.uk/world/morocco/news). We provide services to British nationals living in and visiting Morocco. You can access UK government services while in Morocco (https://www.gov.uk/world/morocco).

The British Embassy in Rabat and the Honorary Consulate in Marrakech are open for consular support.

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/morocco/british-embassy-rabat).

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.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

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 to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/morocco/british-embassy-rabat).

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).

Accredited British schools

See list of accredited British schools in Morocco (https://www.gov.uk/government/publications/accredited-british-schools-in-morocco) for parents and guardians of school-aged children.