theodi/ndl-core-corpus huggingface dataset:
Annapurna HR 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 Annapurna HR 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 Annapurna HR 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
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.
Conflict, Hunger and International Humanitarian Law: A Practitioner’s Legal Handbook
Source: gov.uk (2025-05-05)

A legal handbook presenting International Humanitarian Law in relation to conflict-induced hunger.

This handbook presents the rules of International Humanitarian Law that contribute to avoiding and addressing food insecurity in situations of armed conflict. An understanding of the law promotes better compliance, contributing to the UK’s broader efforts to prevent and mitigate acute food insecurity and famine.

Aimed primarily at practitioners within the UK, and their counterparts in national and international organisations, the handbook presents the UK’s view on the law in an accessible and practical way. The legal analysis is accompanied by guidance and recommendations on possible additional actions.

Read Lord Collins’ speech at the launch of the handbook (https://www.gov.uk/government/speeches/conflict-hunger-and-international-humanitarian-law-handbook-launch-lord-collins-speech).
Privacy notices for candidates applying for a public role at DBT
Source: gov.uk (2025-07-04)

How the Department for Business and Trade (DBT) processes personal data as part of recruiting for a public appointment role.

DBT’s fair processing notices for public appointments campaigns explain:
- what personal data (information) we collect and why
- what we do with your data
- who we share data with during the application process
- data confidentiality
R N M Nunn v HES Estate Management Ltd: 2306327/2023
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in R N M Nunn v HES Estate Management Ltd: 2306327/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68e4db3e750fcf90fa6ffe76/Rita_Nancy_Martins_Nunn_v_HES_Estate_Management_Limited_2306327-2023_Reserved_Judgment___Reasons.pdf).
ECSH32539 - Roles and responsibilities - The role of project ringmasters
Source: gov.uk (2025-09-19)


A project ringmaster acts as a central caseworker who has oversight of cases within a particular project.

As a ringmaster, you may be involved with:
- Providing an initial overview of the project to caseworkers alongside the Technical Specialists and Strategy Leads.
- Acting as a first contact point for any project specific queries from caseworkers.
- Organising regular drop-in sessions for caseworkers.
- Sharing common themes and key messages about the project with caseworkers.
- Reading and reviewing all notes of meetings from the visits to highlight emerging trends and risks.
- Identifying any challenges to the project progressing and report these back to the project lead.
- Providing an overview of the statistics and project progress to the Strategy Lead and Technical Specialists.
Please see the Ringmaster Standard work instructions (SWI) in the Knowledge Library for more information.
MTT52010 - Administration: The information return: Overview
Source: gov.uk (2025-08-05)


The filing member is required to submit an information return to HMRC for each accounting period in which the group qualifies for MTT, unless the return has already been submitted to another authority outside the UK with which HMRC has an information sharing agreement (a ‘qualifying authority’). In that case, an overseas return notification can be submitted instead.

This is set out in part 4, schedule 14 to Finance (No.2) Act 2023.

Overseas return notification

If the information return has already been submitted to another qualifying authority, the filing member is not required to submit the information return directly to HMRC (although it may still choose to do so). Instead, an ‘overseas return notification’ may be sent to HMRC.

The overseas return notification will include:
- the name of the jurisdiction to which the information return has been submitted
- the name of the group member that submitted it
HMRC will then obtain a version of the information return for that period from the qualifying authority using its automatic exchange of information processes.

Filing date

The information return or overseas return notification must be submitted to HMRC within 15 months of the end of the accounting period.

However, a group has 18 months to submit either an information return or overseas notification with HMRC for the first accounting period it is subject to MTT.

The filing date for a return cannot fall before 30 June 2026. Where the deadline would fall before this date, the filing date will instead be 30 June 2026.

Amendments

The information return can be amended by notice to HMRC. Amendments to information returns can be made by the filing member in the period of 12 months starting on the due date of the return (see “time limits” above). The return can be amended any number of times within the time limits.

Penalties

Penalties may apply if the filing member fails to submit an information return or overseas return notification by the filing date. See MTT55430 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55430).
Financial sanctions guidance for letting agents
Source: gov.uk (2025-03-18)

Financial sanctions guidance for letting agents

Financial sanctions guidance for letting agents covering :
- The letting agents sector reporting obligations
- No monetary threshold
- Instructions from prospective landlords or prospective tenants
- Work that “letting agency work” does not include
Energy Trends and Prices statistical release: 28 August 2025
Source: gov.uk (2025-08-28)

The latest provisional monthly energy production, trade, electricity generation, consumption and prices statistics produced by the Department for Energy Security and Net Zero.

Energy production, trade, electricity generation and consumption statistics are provided in total and by fuel (coal, oil, gas and electricity). Energy price statistics cover domestic price indices, prices of road fuels and petroleum products and comparisons of international road fuel prices.

For enquiries about these statistics, contact:
- energy production, trade and consumption - xxx@xxx.xx (mailto:xxx@xxx.xx)
- energy prices - xxx@xxx.xx (mailto:xxx@xxx.xx)
MTT27110 - Calculating the effective tax rate: Covered tax balance: Deferred tax: Alignment with adjusted profits
Source: gov.uk (2025-08-05)


Where an amount of thedeferred tax expense reflects an item that is not reflected in the member’s adjusted profits, it must be excluded when calculating the total deferred tax adjustment amount. This is to align the covered taxes with the adjusted profits when determining the effective tax rate.

See MTT21000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21000) for guidance on determining the adjusted profits.

For example, where a territory taxes excluded equity gains upon disposal, but permits a tax deferral if the gain is “rolled-over” (for example, under business asset rollover relief under sections 152-162 Taxation of Chargeable Gains Act 1992), a deferred tax liability may be recognised. This liability must be excluded when determining the total deferred tax adjustment amount, because it arose in respect of an excluded equity gain, and that gain is excluded from the member’s adjusted profits.

This is set out in section 182(2)(a) of Finance (No.2) Act 2023.
Mr A Bodie v GSL IT Ltd: 8000685/2025
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Mr A Bodie v GSL IT Ltd: 8000685/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6852b82a235ba1380b6aa6a1/Mr_A_Bodie_v_GSL_IT_LTD_-_8000685.2025_-_Judgment.pdf).
AI Airlock Sandbox Pilot Programme Report
Source: gov.uk (2025-10-16)

The MHRA’s AI Airlock pilot phase ran between April 2024 and March 2025. This report does not constitute formal MHRA guidance.

The AI Airlock programme report contains a comprehensive overview of the methodology for establishing the regulatory sandbox, the four pilot case studies and the lessons learned from the independent programme evaluation. This report also summarises the key technical and regulatory insights and recommendations for changes to the regulatory and support framework for AI as a medical device.
Environmental Improvement Plan: monitoring plan
Source: gov.uk (2025-12-01)

Monitoring progress against the goals and commitments in the Environmental Improvement Plan (EIP) 2025.

This monitoring plan underpins the Environmental Improvement Plan (EIP).

It includes theories of change for each EIP goal, showing the specific commitments and actions needed to deliver them.

It also provides a comprehensive list of EIP commitments and actions, and explains how we will measure progress against them in future Environmental Improvement Plan annual progress reports.
Ed Prince
Source: gov.uk (2025-08-04)

Edward joined UKEF in January 2025 as a Director of Large Corporates & International at UK Export Finance (UKEF) and Co-Head of Business Group. Edward oversees the directorate responsible for issuing and underwriting the department’s suite of financial products developed to support British exporters of all sizes, so that they can increase their orderbooks and grow. His remit also includes the department’s network of 25 overseas Country Heads too, who are based in countries around the world to seek out new trade opportunities for exporters. Edward came from a finance background having held several senior roles such as Managing Director and Group Head of Corporate Finance at Rolls- Royce and in the banking sector, with DBS, Barclays and Goldman Sachs.

Edward joined UKEF in January 2025 as a Director of Large Corporates & International at UK Export Finance (UKEF) and Co-Head of Business Group. Edward oversees the directorate responsible for issuing and underwriting the department’s suite of financial products developed to support British exporters of all sizes, so that they can increase their orderbooks and grow. His remit also includes the department’s network of 25 overseas Country Heads too, who are based in countries around the world to seek out new trade opportunities for exporters. Edward came from a finance background having held several senior roles such as Managing Director and Group Head of Corporate Finance at Rolls- Royce and in the banking sector, with DBS, Barclays and Goldman Sachs.
CG38845 - Paragraph 126 elections: time limit for making election
Source: gov.uk (2025-08-15)


FA08/Sch7/para126(2)

The time limit for making the election is 31 January after the end of the first tax year in which either of the following two events occurs in 2008-09 or later, paragraph 126(2):
- a capital payment is received by a UK-resident beneficiary or
- there is a transfer of the settled property to which section 90 TCGA applies, CG38910+.
For example, if the trustees make a capital payment to a UK resident beneficiary in June 2013 they have until 31 January 2015 to make the election.

The time-limit starts even if first capital payment is received by a UK-resident beneficiary who is not entitled to the relief. For example, the first capital payment is received by a UK-resident and domiciled individual. The trustees don't make the election because the beneficiary would get no relief. It may be too late to make the election if a capital payment is then received by a qualifying beneficiary.

An election may be made before a triggering event occurs.

There is no requirement that the beneficiary receiving the payment was a beneficiary as at 6 April 2008. They may become a beneficiary at some later time.

Any election made late will be considered in accordance with CG13700P.
EIM60055 - Ministers of religion: capital allowances
Source: gov.uk (2025-10-23)


Section 36 CAA 2001

The rules regarding capital allowances apply to ministers as they apply to office holders and employees generally, see EIM36500 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36500)onwards. Expenditure on the following items of plant and machinery will be eligible for capital allowances where they are necessarily provided for use in the performance of a minister's duties:
- substantial books of reference
- office equipment, including computers
Capital allowances are not available on the minister's vehicle, but the minister may be entitled to milage allowances instead. See EIM31200 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31200)onwards, in particular EIM31335 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31335).
CIRD60005 - Land Remediation Relief: Outline: Contents
Source: gov.uk (2025-07-24)


This section of the guidance gives an overview of how the scheme works.

The more detailed guidance is at CIRD60050 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird60050) onwards.

Although both Land Remediation Relief for land in a contaminated state and Land Remediation Relief for derelict land are intended to help bring land back into productive use, they deal with different issues.

A site does not need to be both derelict and contaminated to qualify. For this reason there are separate summaries for:
- Land Remediation Relief for land in a contaminated state; and
- Land Remediation Relief for derelict land.
The following matters are covered:
ScrumCenter 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 ScrumCenter 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 ScrumCenter 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
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.
TRA widens review of UK’s steel defences
Source: gov.uk (2025-03-26)

The TRA has  expanded the scope of its review of the steel safeguard measure to ensure new evidence submitted by the UK steel industry is fully considered.

The TRA has today (Wednesday 26 March) expanded the scope of its review of the steel safeguard measure to ensure new evidence submitted by the UK steel industry is fully considered.

UK Steel, the trade association for the UK steel industry, submitted evidence to the TRA earlier this month that there have been changes in circumstance that may warrant a change to the current tariff rate quotas imposed. The TRA has therefore decided to examine this new evidence as part of a review already underway into the developing countries excepted from the safeguard measure.

UK Steel’s submission noted that the quotas of certain categories of steel (namely categories 4, 7 and 13) are being dominated and exhausted by individual countries. The TRA has also acquired other data which indicates that there are other categories whose residual quotas have been exhausted early in the quarter (categories 5, 16, 17 and 21).

The submission also noted that there has been a decline in global demand for steel, both in the UK and globally, including China, where demand has fallen by 3%. The submission points to a fall in demand in the UK, and notes that demand has contracted by 16% between 2018 and 2023. UK Steel claims that against this backdrop, the current safeguard measure does not offer adequate protection to UK industry.

The TRA will therefore consider whether the tariff rate quotas to which certain steel products are subject should be varied.

Once the TRA has concluded its review of the tariff rate quota, it will publish an intended recommendation, allow interested parties to comment, before submitting a final recommendation to the Secretary of Business and Trade.

As a result of the expanded matters being considered in the review, interested parties can now register their interest or provide updated submissions via the TRA’s public file (https://www.trade-remedies.service.gov.uk/public/case/TQ0066/#public-file) before 9 April 2025.

Notes to editors:
- The Trade Remedies Authority is the UK body that investigates whether new trade remedy measures are needed to counter unfair import practices and unforeseen surges of imports.
- Trade remedy investigations were carried out by the EU Commission on the UK’s behalf until the UK left the EU. A number of EU trade remedy measures of interest to UK producers were transitioned into UK law when the UK left the EU and the TRA has been reviewing these to assess whether they are suitable for UK needs.
- UK industries concerned about imports have been able to submit applications for a new trade remedy measure since January 2021. These applications are considered by the TRA to see if there are grounds for an investigation.
Design hearing decision: O/0341/25
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 9 April 2025.

Design Decision O/0341/25 (https://assets.publishing.service.gov.uk/media/67f8e3e445705eb1a1513f20/o034125.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
CH v Secretary of State for Work and Pensions (PIP): [2025] UKUT 107 (AAC)
Source: gov.uk (2025-05-01)

Upper Tribunal Administrative Appeals Chamber decision by Judge Scolding on 25 March 2025.

Read the full decision in UA-xx-xxxx-xxxx-PIP (https://assets.publishing.service.gov.uk/media/681378b811b82a7ac0999e99/UA-xx-xxxx-xxxx-PIP.pdf).

Judicial Summary

This appeal concerns procedural fairness and the approach that the Tribunal should take to the way in which it asks questions of those who are considered to be vulnerable. In particular, it cautions against asking “closed questions” to those who may find it difficult to elaborate on their answers to provide the Tribunal with the material needed. It also deals with issues of reasons and how Tribunals reach decisions
Workers and Temporary Workers: guidance for sponsors part 3: sponsor duties and compliance
Source: gov.uk (2025-11-11)

Guidance for sponsors on sponsor duties and compliance.

Guidance for organisations who hold a sponsor licence under the Worker and Temporary Worker routes of the immigration system.

It tells you how to meet your sponsor duties and the action we will take if you breach, or are suspected of breaching, these duties.
A Robson v Fawkham Church Of England Voluntary Controlled Primary  School and Kent County Council: 2308967/2020
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in A Robson v Fawkham Church Of England Voluntary Controlled Primary School and Kent County Council: 2308967/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68e776a4dadf7616351e4fb8/A_Robson_-v-_Fawkham_Church_Of_England_Voluntary_Controlled_Primary_School__Kent_County_Council_2308967-2020_Strike-Out_Judgment_04.10.25.pdf).
Miss A Hussain v Chief Constable of Hampshire and Isle of Wight: 6023045/2024
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Miss A Hussain v Chief Constable of Hampshire and Isle of Wight: 6023045/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6877617755c4bd0544dcaefc/Miss_A_Hussain_-vs-_Chief_Constable_of_Hampshire___Isle_of_Wight_-_Reconsideration.pdf).
Review of Civil Legal Aid: overarching summary report
Source: gov.uk (2025-03-03)

This report summarises evidence gathered from each review of Civil Legal Aid workstream into themed categories, including some key challenges facing the civil legal aid system.

The Ministry of Justice undertook a review of Civil Legal Aid, which launched in January 2023. The review considered the civil legal aid system in its entirety, from how services are procured and how well the current system works for users and providers, to how civil legal aid impacts the wider justice system. In addressing the issue of sustainability, the review also considers the efficiency and effectiveness of the system.

The breadth of the review’s analytical workstreams means there are a range of findings from across the civil legal aid system, with some findings being corroborated across multiple workstreams and others coming primarily from one. In places, the findings from RoCLA align with those from broader pieces of work the MOJ has undertaken, and the report spotlights these links, where helpful. At its inception RoCLA was designed to take a holistic approach to evidence gathering, drawing together multiple evidence sources, to determine how to improve the efficiency and effectiveness of civil legal aid, ensuring long term sustainability. Consequently, it is crucial that evidence is considered as a collective body. This report therefore plays an important role in bringing together the review’s evidence to identify key issues within the system.

To present the findings, this report is split into 3 parts:
- Part 1 focuses on the accessibility of civil legal aid for users
- Part 2 examines the effectiveness of civil legal aid systems for both users and providers
- Part 3 explores the functioning of the civil legal aid market
Countryside Stewardship Higher Tier (CSHT)
Source: gov.uk (2025-11-24)

Find out when and how to apply for CSHT funding from 2025 and how to manage your agreement.

This CSHT guidance replaces the preview guidance published in December 2024.

Your CSHT agreement comprises:
- CSHT applicant’s guide
- CSHT agreement holder’s guide
- CSHT terms and conditions
- your agreement document that includes your selected CSHT actions and capital items
Read the applicant’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht/csht-applicants-guide) to understand when you can prepare a CSHT application, get pre-application advice and apply.

Use the application checklist (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht/csht-application-checklist) to make sure you’ve followed all steps in the application process.

Select CSHT actions using the Find funding for land or farms (https://www.gov.uk/find-funding-for-land-or-farms) tool.

Read the agreement holder’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht/csht-agreement-holders-guide) to understand how to manage your agreement.

Read the terms and conditions (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht/csht-agreement-terms-and-conditions) that you will need to comply with under the scheme.
Mrs I Kippax-Davis v MKDJLW1 Ltd (in creditors voluntary liquidation): 2407384/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in Mrs I Kippax-Davis v MKDJLW1 Ltd (in creditors voluntary liquidation): 2407384/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6811f48c96fbee8040008551/Mrs_I_Kippax-Davis_v_MKDJLW1_Ltd__in_creditors_voluntary_liquidation__-_2407384_2024.pdf).
Mr C Weatherly v Teplac Holdings Ltd: 8000242/2025
Source: gov.uk (2025-06-05)

Employment Tribunal decision.

Read the full decision in Mr C Weatherly v Teplac Holdings Ltd: 8000242/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/6839cac35150d70c85aafb70/Mr_C_Weatherly_v_Teplac_holdings_Ltd_-_8000242.2025_-_Judgment.pdf).
HyNet Track 1 expansion: selected projects
Source: gov.uk (2025-08-05)

Projects selected to enter negotiations for expansion of HyNet CCUS cluster following assessment process.

A list of the projects selected to enter negotiations for expansion of HyNet CCUS cluster following the assessment process (https://www.gov.uk/government/publications/carbon-capture-usage-and-storage-ccus-deployment-track-1-expansion-hynet-cluster).
43 Glenpark Road Birmingham B8 3QH: BIR/00CN/MNR/2025/0618
Source: gov.uk (2025-11-21)

Midland region, Mr G S Freckelton FRICS, Mrs K Bentley on 9 July 2025

Read full reasoned decision in

43 Glenpark Road Birmingham B8 3QH-BIR_00CN_MNR_2025_0618 (https://assets.publishing.service.gov.uk/media/6878fd7f2bad77c3dae4dda2/43_Glenpark_Road_Birmingham_B8_3QH-BIR_00CN_MNR_2025_0618.pdf)
RDRM32330 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: relevant tax increase
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

The Remittance Basis Charge (RBC) is either income tax or capital gains tax, or a combination of the two. It is tax due on nominated foreign income and/or nominated foreign gains respectively.

This is achieved through a calculation of the “relevant tax increase”, which is actually the difference between two tax calculations;

In brief, the first calculation is of the total tax actually payable by the individual in the tax year, including such tax as results from the nomination. The second calculation, yielding a lower amount, is the total of the tax payable by the individual in the tax year less tax charged on nominated foreign and nominated gains see examples at RDRM32340 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32340) onwards.

The Remittance Basis Charge cannot exceed £30,000 for those individuals who have been UK resident in at least 7 out of 9 tax years. £60,000 (previously £50,000 up to 2014-2015) for those individuals who have been UK resident in at least 12 out of 14 tax years. £90,000 for those individuals who have been UK resident in at least 17 out of 20 tax years (this amount is only applicable for 2015-2016 and 2016-2017, it was made obsolete with the introduction of deemed domicile from 6 April 2017).

Any nominations which produce an excessive relevant tax increase invalidate the claim under section 809B to be taxed on the remittance basis.
North East advisory board
Source: gov.uk (2025-12-08)

Membership structure, draft agendas and notes of meetings for the North East advisory board.

The board’s role is to support Katherine Cowell, Regional Director for the North East (https://www.gov.uk/government/people/katherine-cowell). You can read more about the responsibilities of advisory boards (https://www.gov.uk/government/organisations/regional-department-for-education-dfe-directors/about#advisory-boards).

We aim to publish draft agendas at least 10 working days before an advisory board meeting takes place.

Meeting notes record the board’s discussions. We aim to publish these 6 weeks after the end of the month in which the meeting took place.
Parliamentary Under-Secretary of State for Sentencing, Youth Justice and International
Source: gov.uk (2025-10-16)

Sentencing Policy Sentencing Bill Youth Justice policy Youth Custody operations Human Rights and ECHR International Justice (including Private International Law) Crown Dependencies and Overseas Territories Devolution and the Union Commons Minister for Prisons, Probation and Reducing Reoffending Transparency Cross-cutting corporate portfolio MOJ Mission lead for Breakdown barriers to opportunity

- Sentencing Policy
- Sentencing Bill
- Youth Justice policy
- Youth Custody operations
- Human Rights and ECHR
- International Justice (including Private International Law)
- Crown Dependencies and Overseas Territories
- Devolution and the Union
- Commons Minister for Prisons, Probation and Reducing Reoffending
- Transparency
- Cross-cutting corporate portfolio
- MOJ Mission lead for Breakdown barriers to opportunity
Mr D Diplock v GSL IT Ltd: 8000349/2025
Source: gov.uk (2025-06-05)

Employment Tribunal decision.

Read the full decision in Mr D Diplock v GSL IT Ltd: 8000349/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6839b36d210698b3364e86f5/Mr_D_Diplock_v_GSL_IT_Ltd_-_8000349.2025_-_Judgment.pdf).
VCHAR15300 - Medicinal products and substances: The Human Medicines Regulations 2012
Source: gov.uk (2025-03-10)


Medical purposes

Regulation 2 of The Human Medicines Regulations 2012 defines the term "medical purpose" as follows:

(1) In these Regulations “medicinal product” means—

(a) any substance or combination of substances presented as having properties of preventing or treating disease in human beings; or

(b) any substance or combination of substances that may be used by or administered to human beings with a view to—

(i) restoring, correcting or modifying a physiological function by exerting a pharmacological, immunological or metabolic action, or

(ii) making a medical diagnosis.

(2) These Regulations do not apply to—

(a) whole human blood; or

(b) any human blood component, other than plasma prepared by a method involving an industrial process.

Administer

Regulation 8 of The Human Medicines Regulations 2012 defines the word "administer" as follows:

“administer” means administer to a human being—

(a) orally, by injection, or by introduction into the body in any other way; or

(b) by external application (whether or not by direct application to the body),

and any reference in these Regulations to administering anything is to administering it in its existing state or after it has been dissolved or dispersed in, or diluted or mixed with, a substance used as a vehicle;

Substance

Although Note 12 refers to section 132 of the Medicines Act 1968 in defining the word “substance”, theis has now been replaced by Regulation 8 of The Human Medicines Regulations 2012, as follows:

“substance” means any matter regardless of its origins and includes—

(a) human substances (such as human blood and human blood products);

(b) animal substances (such as micro-organisms, whole animals, parts of organs, animal secretions, toxins, extracts and blood products);

(c) vegetable substances (such as micro-organisms, plants, parts of plants, vegetable secretions and extracts);

(d) chemical substances (such as elements, naturally occurring chemical materials and chemical products obtained by chemical change or synthesis); and

(e) gases and vapours;

Note 12 to Group 15, Schedule 8, VAT Act 1994 will be amended in due course.
Approved Tachograph Centre (ATC) manual
Source: gov.uk (2025-11-07)

A manual about becoming and operating an Approved Tachograph Centre (ATC) and a list of equipment that can be used.

The Approved Tachograph Centre (ATC) manual includes guidance on becoming an ATC and sets out the conditions of approval and requirements for their correct operation.

It also explains the requirements and responsibilities of the nominated technicians who install, inspect, calibrate and repair tachograph equipment.

Any ATC or nominated technician found in breach of any of these requirements may be subject to disciplinary action as outlined in the manual.

The approved equipment for the testing of tachographs list provides details of the approved equipment that can be used at ATCs.
Axis House, 262 Lewisham High Street, London SE13 6AD  LON/00AZ/LRM/2024/0602
Source: gov.uk (2025-11-04)

Residential Property Tribunal Decision of  Judge Tagliavini and Mr John Naylor FRICS on Date 21 August 2025

Read the full decision in Axis House, 262 Lewisham High Street, London SE13 6AD LON/00AZ/LRM/2024/0602 (https://assets.publishing.service.gov.uk/media/68e60f2149e17d00a56ffecf/20250821_Decision_Axis_House_Tagliavini.pdf)
CIRD68065 - Land Remediation Relief: Tax Credit: Recovery of tax credit
Source: gov.uk (2025-10-01)


FA98/Sch18/Para41

FA98/Sch18/Para52 (2)

Where land remediation tax credit is paid to a company and it is discovered that the payment is excessive, HMRC may make a 'discovery' assessment to recover the overpayment as if it is unpaid tax of that accounting period.

Excessive interest paid under ICTA88/S826 may be recovered in the same way (ICTA88/S826 (8A)).

Penalty

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FA07/Sch 24

The company will be liable to a penalty where it:
- makes a claim containing an inaccuracy which was careless or deliberate, or
- discovers that a claim contains an inaccuracy and does not take reasonable steps to inform HMRC
The maximum penalty payable is an amount equal to the excess land remediation tax credit paid, i.e. the difference between the amount actually claimed and the amount to which the company is entitled in the accounting period.
Queen Elizabeth’s School: 27 August 2025
Source: gov.uk (2025-09-16)

The schools adjudicator’s admission objection decision about Queen Elizabeth’s School.

Decision reference: ADA4473

Type of decision: objection to admission arrangements – not upheld

School type: academy

School phase: secondary

Local authority: Devon County Council

Admission authority: academy trust
Lawrie Haynes
Source: gov.uk (2025-11-27)

Lawrie is the chair of Nuclear Restoration Services, having been appointed in September 2019 when it was known as Magnox Ltd. Lawrie brings extensive experience in senior executive and non-executive roles across a range of major private sector companies and high-profile public sector organisations. He comes with a strong track record in the nuclear sector including his roles as President of Rolls-Royce’s Land and Sea Division, Chair of Magnox Ltd, Chief Executive of British Nuclear Group and Non-Executive Director at Network Rail.

Lawrie is the chair of Nuclear Restoration Services, having been appointed in September 2019 when it was known as Magnox Ltd.

Lawrie brings extensive experience in senior executive and non-executive roles across a range of major private sector companies and high-profile public sector organisations.

He comes with a strong track record in the nuclear sector including his roles as President of Rolls-Royce’s Land and Sea Division, Chair of Magnox Ltd, Chief Executive of British Nuclear Group and Non-Executive Director at Network Rail.
Her Royal Highness The Duchess of Edinburgh Visits Guatemala
Source: gov.uk (2025-11-17)

Her Royal Highness The Duchess of Edinburgh undertook a two-day visit to Guatemala from 15–16 November, focusing on themes of environmental conservation, human rights, and the empowerment of women and young people.

On Saturday, 15 November, The Duchess began her programme at La Alianza Guatemala (ALA), a non-profit organisation dedicated to protecting vulnerable children and adolescents, particularly those affected by human trafficking, sexual violence, forced migration, and teenage pregnancy. Her Royal Highness met girls supported by ALA, toured its facilities, and learned about its human rights-based approach to safeguarding and rehabilitation.

Later, The Duchess visited the Street Kids Direct Project (SKD) in Guatemala City, which provides critical support to children and young people living on the streets or at high risk of homelessness. Through outreach, mentorship, family support, and educational sponsorship, SKD works to transform lives in urban-marginal communities. Her Royal Highness met founder Duncan Dyason MBE and engaged with young people participating in music and art workshops.

At a lunch meeting with Guatemalan women leaders, The Duchess heard firsthand about the progress and challenges surrounding women’s leadership in the country. In the afternoon, Her Royal Highness met President Bernardo Arévalo and Vice President Karin Herrera, reaffirming the UK’s strong bilateral relationship with Guatemala and shared commitment to biodiversity conservation, human development and good governance.

The day concluded with a reception at the National Museum of History, celebrating the enduring friendship between the UK and Guatemala and their joint vision for a more inclusive and sustainable future.

On Sunday, 16 November, The Duchess visited Tikal National Park, a UNESCO World Heritage Site renowned for its archaeological significance and rich biodiversity. Accompanied by an archaeologist, Her Royal Highness toured the ancient Maya city, which spans 16 square kilometres and forms part of the one-million-hectare Maya Biosphere Reserve, established to protect the region’s dense forests.

Her Royal Highness then travelled to Uaxactún, a community recognised for its leadership in sustainable forest management and climate resilience. Uaxactún, a beneficiary of the Biodiverse Landscapes Fund, manages an 83,558-hectare forest concession dedicated to the sustainable extraction of timber and non-timber resources such as xate palm, gum, allspice, and copal. At the archaeological site, The Duchess met community representatives to learn about conservation initiatives and locally produced sustainable goods.
Register a voluntary adoption agency: guidance for applicants
Source: gov.uk (2025-11-28)

How to register with Ofsted and apply to open, manage, or be associated with a voluntary adoption agency.

This guidance explains the policies and registration requirements Ofsted uses to assess your application to run a voluntary adoption agency.

It also outlines what to expect after your voluntary adoption agency is registered.
East Harbour Group Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Facial image search requests: caseworker guidance
Source: gov.uk (2025-09-22)

Staff guidance on handling requests to conduct searches against the passport and immigration facial image databases.

UK Visas and Immigration and HM Passport Office guidance for staff about how to consider and handle requests from UK law enforcement organisations (LEOs) to conduct searches against the passport and immigration facial image databases.

This guidance seeks to ensure that Home Office staff understand and comply with the legal requirements. When they consider a request from a LEO to search a facial image, they must be satisfied there is a legal basis for performing the search, and that the search is both necessary and proportionate.

Memorandums of understanding between Home Office and LEOs are in place to formalise the framework set out in this policy.
Growth Gateway: Solar irrigation investment case
Source: gov.uk (2025-09-17)

Africa’s solar irrigation market, projected to grow from £24 million to £64 million by 2027, offers a £2.4 billion opportunity to boost food security and climate resilience for smallholder farmers.

This slide deck was prepared by the Growth Gateway programme team in collaboration with the Boston Consulting Group. It aims to support stakeholders to understand Africa’s solar irrigation market, which is projected to increase from £24 million to £64 million by 2027.

The document:
- analyses the solar irrigation market in Africa
- outlines the growth drivers and market dynamics
- identifies success factors and operational models for project viability
- suggests strategic pathways for UK investors to engage with the sector
The document is both an investment case and a practical guide to navigating barriers such as financing, regulation, and demand risk in solar irrigation across the continent.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).