theodi/ndl-core-corpus huggingface dataset:
Teacher misconduct panel outcome: Ms Laura Hamblin
Source: gov.uk (2025-09-11)

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: Ms Laura Hamblin

Teacher reference number: xx-xxxx-xxxx

Teacher’s date of birth: 24 August 1985

Location teacher worked: Herefordshire, West Midlands

Date of professional conduct panel: 20 August 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 Ms Laura Hamblin formerly employed in Herefordshire, West Midlands.

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.
Amanda's Ow Bistro
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 Amanda’s Ow Bistro 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 Amanda’s Ow Bistro 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
- 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.
Albania: Knowledge Base profile
Source: gov.uk (2025-10-01)

This document contains information about Albania to help HM Passport Office staff process passport applications.

Knowledge Base is an information resource for HM Passport Office staff.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- surrogacy
- civil partnerships and marriage
- documents from Albania
Mr A Ziga v Anglian Windows Ltd: 3301401/2021 and others
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Mr A Ziga v Anglian Windows Ltd: 3301401/2021 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66b5d7bba3c2a28abb50df67/Mr_A_Ziga_v_Anglian_Windows_Limited_3301401.2021___others_FMH_Reserved_Judgment.pdf).

Read the full decision in Mr A Ziga v Anglian Windows Ltd: 3301401/2021 - Reserved Judgment on Remedy (https://assets.publishing.service.gov.uk/media/68b961eecc8356c3c882aa80/Mr_Ziga_v_Anglian_Windows_Limited-3301401-2021-_FMH_Judgment_.pdf).
Quartzelec 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 Quartzelec 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 Quartzelec 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
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.
Windrush Compensation Scheme data: April 2025
Source: gov.uk (2025-05-29)

Data on claims and payments made under the Windrush Compensation Scheme.

Return to ‘Migration transparency statistical dataset (https://www.gov.uk/government/statistical-data-sets/migration-transparency-data#windrush-compensation-scheme)’.

This is an Official Statistics publication which provides key statistics relating to the Windrush Compensation Scheme. It includes data on:
- number of Windrush Compensation Scheme claims received
- breakdown of claims by country of residence
- breakdown of claims by country of nationality
- number of people referred by the Windrush Compensation Scheme to the claimant assistance provider
- value of Windrush Compensation Scheme payments made
- number of negative outcomes
- volume of tier one and tier two reviews and outcome volumes
The Home Office will update this data on a monthly basis until further notice.
TTM07200 - The ring fence: Reliefs and deductions
Source: gov.uk (2025-07-17)


No deduction from tonnage tax profits

No relief, deduction or set-off of any description is allowed against a company's tonnage tax profits..No deductions may, for example, be made for
- losses arising in the shipping trade before entry to tonnage tax,
- losses arising from a non-tonnage tax trade,
- group relief surrendered by other group members, or
- interest paid.
See TTM07220 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm07220) for the treatment of losses that accrued before entry into tonnage tax. Reliefs and deductions may be set off in the normal way against any profits of the tonnage tax company which fall outside the ring fence.

Treatment for corporate interest restriction

A tonnage tax company's tonnage tax profits for an accounting period (AP) are treated as nil for the purpose of calculating the company's adjusted Corporation Tax earnings for the AP under TIOPA10/PART10/CHAPTER6, the corporate interest retriction tax EBITDA, TIOPA10/S406 (2) and S455 (2). See example at CFM97910.

References
Diocese of Sodor and Man
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 Diocese of Sodor and Man 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 Diocese of Sodor and Man 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
- 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.
Give details of your appeal to the court: Form N161
Source: gov.uk (2025-08-12)

Use this form ('appellant’s notice') for all appeals and permissions to appeal (except for small-claims track appeals and appeals to the Family Division of the High Court). Includes notes N161A, N161B, N161C and N161D.

Read the guidance notes before filling in the form.

Use this form, sometimes called an ‘appellant’s notice’, for:
- cases in the fast track
- multi-track cases
- statutory appeals from tribunals and other outside bodies (but not tribunal to tribunal appeals)
Use this form for appeals in the:
- county court
- High Court
- Court of Appeal
Find out which court or tribunal to appeal to (https://www.gov.uk/which-court-or-tribunal-to-appeal-to)

For appeals in small-claims track cases, use form N164 (https://www.gov.uk/government/publications/form-n164-appellants-notice-small-claims-track-only).

For appeals to the Family Division of the High Court, use form FP161 (https://www.gov.uk/government/publications/form-fp161-appellants-notice-for-use-in-appeals-to-the-family-division-of-the-high-court).

Find out more about how to appeal to the Court of Appeal Civil Division (https://www.gov.uk/guidance/appeal-to-the-court-of-appeal-civil-division).

Check court and tribunal fees (https://www.gov.uk/court-fees-what-they-are) and find out if you can get help with fees (https://www.gov.uk/get-help-with-court-fees).

Related guidance
- appeal a court decision: civil and family appeals (EX340) (https://www.gov.uk/government/publications/appeal-a-court-decision-civil-and-family-appeals-ex340)
- fees in the civil and family courts – main fees (EX50) (https://www.gov.uk/government/publications/fees-in-the-civil-and-family-courts-main-fees-ex50)
Open a document

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

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

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

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

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

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.

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

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
PAYE21215 - Employer records: maintain employer record: re-starting an employer record
Source: gov.uk (2025-09-26)


It is possible to re-start an employer record which was previously ceased.

From 6 April 2011 an employer record can only be restarted in the year it was originally ceased or in the following year.

Examples of when a ceased employer record can be re-started include
- The business now has employees liable to Income Tax and / or National Insurance
- The business has recommenced trading
- The scheme was ceased in error
Prior to re-starting an employer record for years 2008 onwards, you must contact CIS to enable them to review whether to issue CIS monthly returns and penalties for the intervening years if appropriate.

Following the re-start of an employer record, a full review should be made. This must include
- Employer indicators on the Employer Business Service (EBS) and ECS. For example, where indicators were set prior to cessation do these still apply and are they in line on both computers
- Scheme type
- Intervening years cancelled one year only, ensuring that any outstanding employer annual returns are issued if appropriate
Re-start date entered in error

A re-start date cannot be amended. If circumstances arise where a date was entered incorrectly, or the employer did not re-start
- Cease the employer record
- Use a cessation date of 31 March in the year immediately prior to the re-start date. For example, incorrect re-start date 15-06-2003, use a cessation date of 31-03-2003
- Review the years automatically cancelled one year, and where appropriate, use Function AMEND EMPLOYER INDICATORS to cancel the COYO indicator for any appropriate tax years
- Review ECS to ensure that indicators (signals) are in line on both computers and make any changes to ECS where they are not
Note: You cannot re-start a cancelled employer record. For more information about cancelled employer records, see subjects ‘Cancellation Of An Employer Record’ PAYE21015 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye21015) and ‘Reopening An Employer Record’ PAYE21205 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye21205).

Top of page (#Top)

Manual re-start of an RTI employer record

In some cases you may need to manually re-start an employer record. Follow guidance at emp80092 to re-start an employer scheme that has previously been ceased in error.

Top of page (#Top)

Auto re-start of an RTI employer record

If a Full Payment Submission (FPS) is received for a pay period after the date of cessation, providing it relates to year of cessation or the following year, it will automatically re-start the employer record. An Employer Payment Summary (EPS) will re-start an employer record if it relates to the tax year following the date of cessation.
Assessment component files: 2025
Source: gov.uk (2025-01-29)

Assessment framework specification files for software suppliers developing management information systems (MIS).

These files are for suppliers developing software that will help local authorities, schools and academies to electronically record and submit 2025 assessment data using their MIS.

There is no legal requirement for schools or local authorities to report key stage 1 teacher assessment data back to us and we will not ask them to do so. The tests and frameworks remain available for schools who wish to use them optionally.

The status of key stage 2 assessments, the multiplication tables check and the phonics check are unchanged from previous years.

The files specify the framework against which teachers assess pupils’ attainment in the national curriculum. For each key stage or year group, they specify the:
- subjects
- subject components or attainment targets (for example, reading and writing are components of English)
- nature of assessment
- possible outcomes
The framework also includes special educational needs criteria. The assessment component files include:
- A comp: the main assessment component file which contains all valid parameters
- A subj: containing the subject codes and descriptions
- A type: giving access to the codes and descriptions of all assessment methods
Interacting with generative AI in education: module 2
Source: gov.uk (2025-06-09)

Free support materials to help all staff in schools and colleges use generative AI (artificial intelligence) in education settings

These materials are designed to help school and college staff use generative AI effectively. They should be used in conjunction with the other modules and training materials about using AI in education settings (https://www.gov.uk/government/collections/using-ai-in-education-settings-support-materials).

This module provides information about:
- how to use a generative AI tool​
- the importance of, and reasons for, checking the output of AI tools
- some of the issues associated with generative AI tools
Disclaimer

Any use of AI needs to be carefully planned, and what is appropriate in one setting may not be in elsewhere. You should always follow the DfE’s AI policy paper (https://www.gov.uk/government/publications/generative-artificial-intelligence-in-education/generative-artificial-intelligence-ai-in-education) and product safety framework (https://www.gov.uk/government/publications/generative-ai-product-safety-expectations), and align any AI use with the ‘Keeping Children Safe in Education (https://www.gov.uk/government/publications/keeping-children-safe-in-education--2)’ guidance.

Feedback

You can use our short contact form (https://forms.office.com/Pages/ResponsePage.aspx?id=yXfS-grGoU2187O4s0qC-eVFI3jz0VZMkbxoBl9jWEBURFYwMUMyU1ZWWjAySk9MU0lERlhWUEoxQy4u) to:
- provide feedback on the materials
- tell us how you are using the materials
- provide information about how your setting is using AI
IHTM47039 - Long-term UK residence: Spousal long-term UK residence elections – delivery of accounts and payment of tax after making an election
Source: gov.uk (2025-04-07)


The rules for spouse elections prior to 6 April 2025 can be found at IHTM13040 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13040) – IHTM13049 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13049).

If a person has elected to be long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) and as a consequence of that election, an earlier disposition now gives rise to a transfer of value (IHTM47038 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47038)), it would not be reasonable for the original due dates for delivery of an account and for the payment of tax and interest to apply.

Where the circumstances set out in IHTA84/S267ZD(5) apply, these dates are altered.

The circumstances are that:

a lifetime or death election is made, IHT84/S267ZD(5)(a),

the person making the election has made a disposition between the time of making the election and the date from which the election is to take effect, IHTA84/S267ZD(5)(b) and

as a result of making the election, that disposition gives rise to a transfer of value, IHTA84/S267ZD(5)(c).

When these circumstances are met, IHTA84/S267Z(6)(a) provides that the due date for the delivery of an account is 12 months from the end of the month in which the election is made. For the payment of the tax and the date from which interest is charged, the transfer is treated as if it was made at the date of the election.

For COMPASS to calculate the tax and interest correctly, you should enter the date of the election as the date of transfer; but include the actual date of gift in the description of the entry.
5 Taunton Avenue, London TW3 4AG : LON/00AT/HTC/2024/0500
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of Judge Shaw and Mr A Lewicki FRICS dated 26 February 2025.

Read Full Decision in DECISION - 5 Taunton Avenue, London TW3 4AG - LON_00AT_HTC_2024_0500 (https://assets.publishing.service.gov.uk/media/67c03aab68a61757838d2029/DECISION_-_5_Taunton_Avenue__London_TW3_4AG_-_LON_00AT_HTC_2024_0500.pdf)
Fire stations: 2024
Source: gov.uk (2025-03-13)

A table and dataset covering the number of fire stations in England.

This is a standalone release to update the stations statistics in table ‘FIRE1404’ (https://www.gov.uk/government/statistical-data-sets/fire-statistics-data-tables#other) and the equivalent ‘Fire stations incident level dataset’ (https://www.gov.uk/government/statistics/fire-statistics-incident-level-datasets).
Uncomfortable truths: freedom of speech is the key to countering extremism
Source: gov.uk (2025-08-17)

An essay written by Dr Alexander Meleagrou-Hitchens, part of a series of essays on defending free speech commissioned by Robin Simcox, the former Commissioner for Countering Extremism.

This essay argues that protecting free speech, rather than restricting it, is essential for effectively countering extremism.

It examines current threats to free expression in the UK and proposes that resilient democracies need proper tools to stand up to extremist threats whilst maintaining robust protections for legitimate speech, even when that speech is controversial or uncomfortable.

These essays have been independently commissioned. The views and opinions expressed are those of the authors and do not necessarily reflect the official policy or position of the UK Government or the Commission for Countering Extremism.

These essays were commissioned to present a diverse range of perspectives from authors with contrasting or conflicting opinions on this issue. They are provided to contribute to this vital discussion and do not imply agreement or endorsement by any associated organisations or individuals.

We are aware that this publication may have accessibility issues. We are working on an accessible version.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
The Patent Office Innovation and Growth Report 2024/25
Source: gov.uk (2025-07-14)

This annual report details how the work of the Intellectual Property Office (IPO) has supported innovation and economic growth during 2024 to 2025.

The IPO is responsible for administering intellectual property rights in the UK, giving creators and inventors the confidence to pioneer ground-breaking products and designs.

The report is a retrospective look at the IPO’s activity for 2024 to 2025 and how its work has encouraged investment in innovation and growth.

Intellectual Property Office is an operating name of the Patent Office.
New members appointed to OPSS Advisory Board
Source: gov.uk (2025-07-30)

New members appointed to the Office for Product Safety and Standards Advisory Board.

Five new members have been appointed to the Office for Product Safety and Standards (OPSS) Advisory Board. They are:
- Jen Dinmore – Legal Director, Digital, Commerce and Creative team, Lewis Silk
- Frank Given – Founder, Close Focus
- Amanda Long – Chief Executive, Construction Product Information
- Professor John Loughhead – Industrial Professor of Clean Energy at the University of Birmingham and Chair of the Redwheel-Turquoise ClimateTech fund
- John McDermid – Lloyd’s Register Foundation Chair of Safety at the University of York
OPSS welcomes these new members of its Advisory Board, who have a wealth of experience in areas including engineering, regulation, research and standards development.

The OPSS Advisory Board typically meets once a quarter. Its members act as critical friends, providing external challenge and bringing fresh perspectives and ideas, ensuring OPSS is best prepared to deal with current and future challenges. The group is not involved in operational decisions, such as handling individual regulatory incidents.
Mr D Cliffe v Cromwell Group (Holdings) Ltd: 6027704/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision

Read the full decision in Mr D Cliffe v Cromwell Group (Holdings) Ltd: 6027704/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/69257c8e9fd433badebc30ff/Darren_Cliffe_V_Cromwell_tools_6027704_2025_Strike_out_judgment.pdf).
Peterborough City Council: external assurance review
Source: gov.uk (2025-05-15)

External assurance review of Peterborough City Council – financial review by CIPFA and governance review by Andrew Flockhart.

Peterborough City Council was one of a small number of local authorities to request exceptional financial support (https://www.gov.uk/government/publications/exceptional-financial-support-for-local-authorities-capitalisation-directions) during the COVID-19 pandemic. The government agreed in principle to this request subject to the outcome of an external assurance review.

On 30 June the Secretary of State announced an external assurance review (https://www.gov.uk/government/news/independent-reviewers-appointed-for-councils-requesting-financial-support) of Peterborough City Council’s financial position and the strength of its wider governance arrangements. The Chartered Institute of Public Finance and Accountancy (CIPFA) led on the financial aspects of the review. Andrew Flockhart (https://www.gov.uk/government/publications/peterborough-city-council-governance-reviewer-appointment-letter), former Chief Executive of Poole Borough Council from April 2014 to his retirement in March 2019 where he led the council through the Dorset/Bournemouth, Christchurch and Poole unitarisation, led on governance.

CIPFA’s financial review and Andrew Flockhart’s governance review set out detailed findings, including conclusions, evidence and methodology used, and include recommendations for the future.

Ministerial response to the review

On 2 November 2021, the former Minister of State for Equalities and Levelling Up Communities, Kemi Badenoch MP, set out in a letter to the Leader of Peterborough City Council, her expectations for improvement.

Ministerial response to the withdrawal of the panel

On 15 May 2025, the Minister of State for Local Government and English Devolution, Jim McMahon OBE MP, wrote to the Leader of Peterborough City Council, acknowledging that the Independent Improvement Panel has now withdrawn.

The Minister noted the progress the Council has made over the last 3 years with the support of the Independent Improvement and Assurance Panel. In particular, the willingness to continuously improve, the strengthened governance arrangements, and the collaborative culture between members and officers. Whilst risks remain relating to financial sustainability, the foundations are in place to support the necessary reform.
Consideration of embodied carbon in new buildings
Source: gov.uk (2025-07-07)

Research report on the practical, technical and economic impacts of measuring and reducing embodied carbon in new buildings.

This report summarises research, carried out for MHCLG by AECOM, exploring the practical, technical and economic impacts of measuring and reducing embodied carbon in new buildings. The report also presents the findings of that research.

The research was commissioned to help build MHCLG’s understanding of the challenges involved in addressing embodied carbon in new buildings. This report is published to share valuable insights into the wider conversation about whole life carbon in construction.
Introduction of Vaping Duty Stamps Scheme on 1 October 2026
Source: gov.uk (2025-11-26)

This tax information and impact note provides details of the Vaping Duty Stamps scheme which starts on 1 October 2026.

From 1 October 2026, the Vaping Duty Stamps scheme requires all vaping products manufactured or imported into the UK to have a duty stamp fixed to final retail packaging.

You will be able to register for the scheme from 1 April 2026.
Global irregular migration sanctions: consideration of designations
Source: gov.uk (2025-07-21)

Note to highlight factors relevant to the consideration of designations under the Global Irregular Migration and Trafficking of Persons (Sanctions Regulations) 2025.

A note listing the factors relevant to the consideration of designations under the Global Irregular Migration and Trafficking of Persons (Sanctions Regulations) 2025 (https://www.legislation.gov.uk/uksi/2025/902/contents/made).
BLM00015 - Introduction: Leasing: Importance of leasing
Source: gov.uk (2025-09-03)


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

This page will be archived in February 2026.

Leasing of plant or machinery is big business. In recent years the Finance and Leasing Association (FLA) has reported that their members financed over a third of fixed capital investment by businesses in the UK (excluding real property).

The FLA’s members provided business with lease finance of over £39bn of plant or machinery in 2023.
Sachin Jogia
Source: gov.uk (2025-09-11)

Sachin Jogia is a Non-Executive Director at HM Revenue and Customs (appointed September 2025), and a Non-Executive Board member at the Department for Environment, Food and Rural Affairs (appointed on 18 March 2025). Sachin has a technology and product leadership background across global organisations, most recently as Group Director of Technology Strategy and Transformation at Sky. Previously, he was Chief Technology Officer at Ofcom, overseeing innovation across the areas they regulate including online safety, broadcasting and telecoms. Before that, he spent nine years at Amazon in the UK and USA, most recently as General Manager for Alexa Smart Home International. Sachin was the founding Chairman of the British Heart Foundation’s Technology Advisory Group and has championed initiatives supporting disadvantaged communities, including Amazon Future Engineer. He is Chair of the Finance & Business Performance Committee and non-executive director on the board of Buckinghamshire Healthcare NHS Trust, a Trustee and non-executive director at City Year UK, a founding member of the Corporate Advisory Board at Save The Children UK, Co-Chair of the Imperial AI Alumni Network, and has mentored Imperial College students and senior leaders with BeTheBusiness.

Sachin Jogia is a Non-Executive Director at HM Revenue and Customs (https://www.gov.uk/government/organisations/hm-revenue-customs) (appointed September 2025), and a Non-Executive Board member at the Department for Environment, Food and Rural Affairs (appointed on 18 March 2025).

Sachin has a technology and product leadership background across global organisations, most recently as Group Director of Technology Strategy and Transformation at Sky.

Previously, he was Chief Technology Officer at Ofcom, overseeing innovation across the areas they regulate including online safety, broadcasting and telecoms. Before that, he spent nine years at Amazon in the UK and USA, most recently as General Manager for Alexa Smart Home International.

Sachin was the founding Chairman of the British Heart Foundation’s Technology Advisory Group and has championed initiatives supporting disadvantaged communities, including Amazon Future Engineer. He is Chair of the Finance & Business Performance Committee and non-executive director on the board of Buckinghamshire Healthcare NHS Trust, a Trustee and non-executive director at City Year UK, a founding member of the Corporate Advisory Board at Save The Children UK, Co-Chair of the Imperial AI Alumni Network, and has mentored Imperial College students and senior leaders with BeTheBusiness.
Quori 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 Quori 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 Quori 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
- Armed Forces Charities
We also pledge the following:

Education: Support and promote the wellbeing of Service and Veterans children.

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.
Louise Cantillon
Source: gov.uk (2025-06-25)

Louise Cantillon took up the role of Consul General in Sydney, and Deputy Trade Commissioner, Department for Business and Trade, Australia and New Zealand, in April 2021 Her previous roles include: Sector Director and Minister Counsellor, Creative, Consumer and Learning Industries for the Department of International Trade based in Shanghai, China Head of Infrastructure, Creative and Sports for the Department of International Trade based in Shanghai, China Head of Major Projects for the British Council and worked across Afghanistan, India, Bangladesh, Pakistan, and Malaysia A Chartered Surveyor by background, Louise brings a wealth of international experience in both the public and private sectors to the role. Other notable past experience includes developing the Helix Park in Scotland that featured the 100ft high award winning Kelpie sculptures, delivering schools under PPP frameworks and setting up facilities for a UK company in China.

Louise Cantillon took up the role of Consul General in Sydney, and Deputy Trade Commissioner, Department for Business and Trade, Australia and New Zealand, in April 2021

Her previous roles include:
- Sector Director and Minister Counsellor, Creative, Consumer and Learning Industries for the Department of International Trade based in Shanghai, China
- Head of Infrastructure, Creative and Sports for the Department of International Trade based in Shanghai, China
- Head of Major Projects for the British Council and worked across Afghanistan, India, Bangladesh, Pakistan, and Malaysia
A Chartered Surveyor by background, Louise brings a wealth of international experience in both the public and private sectors to the role.

Other notable past experience includes developing the Helix Park in Scotland that featured the 100ft high award winning Kelpie sculptures, delivering schools under PPP frameworks and setting up facilities for a UK company in China.
Torfaen County Borough Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

Working with the Armed Forces to ensure reciprocal best practice initiatives in order to innovate and continually improve services.

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.