theodi/ndl-core-corpus huggingface dataset:
ACUE 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 ACUE 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 ACUE Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
SME Longitudinal Ethnography
Source: gov.uk (2025-06-05)

Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.

HM Revenue and Customs (HMRC) commissioned Ipsos to undertake qualitative, ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligned with the day-to-day running of businesses.

Twenty SME owners and key-decision makers were interviewed, and provided self-recorded films to Ipsos over the course of 17 months, demonstrating their routines, opinions, decision making, and their working relationships. Findings from the research are illustrative, and not representative of the population.

The views in this report are the authors’ own and do not necessarily reflect those of HMRC.
Product Recall: GRIMM's Wooden Toy Tweezers (2505-0150)
Source: gov.uk (2025-05-23)

Product Recall for GRIMM's Wooden Toy Tweezers presenting a risk of choking.

Summary

Product: GRIMM’s Wooden Toy Tweezers

Hazard: The product presents a risk of choking as it’s possible for small beads to detach.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of choking as a small bead may easily detach from the product. A young child may place this small part in their mouth, causing them to choke.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

Affected products have been recalled from end users.

Owners are advised to stop using affected products immediately and to contact the distributor you purchased from to request redress.

For further information, access the Grim’s GmbH Limited website at the following link: https://www.grimms.eu/en/about-us/wooden-tweezers/

Additional information

PSD notification number: 2505-0150

Notified by: Office for Product Safety and Standards
Mr D McCallion v Menzies Distribution Solutions Ltd: 8000912/2024
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mr D McCallion v Menzies Distribution Solutions Ltd: 8000912/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/673f3e572ff787d4e01b09e1/Mr_D_McCallion_v_Menzies_Distribution_Solutions_Limited_-_8000912.2024_-_Judgment.pdf).

Read the full decision in Mr D McCallion v Menzies Distribution Solutions Ltd: 8000912/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67c8713d2ecc810ad1fc65c7/Mr_D_McCallion_v_Menzies_Distribution_Solutions_Limited_-_8000912.2024_-_Judgement.pdf).
Mrs D Thompson v Lockmasters Mobile (National Accounts) Ltd: 3302593/2025
Source: gov.uk (2025-10-15)

Employment Tribunal decision.

Read the full decision in Mrs D Thompson v Lockmasters Mobile (National Accounts) Ltd: 3302593/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68ee3494e7b6794c076bbe03/Mrs_D_Thompson_v_Lockmasters_Mobile__National_Accounts__Ltd_3302593_2025_Judgment_Rule_22.pdf).
Flat 9, 35-37 Gratton Road, London, W14 0JX : LON/00AN/LSC/2024/0681 & LON/00AN/LVL/2024/0605
Source: gov.uk (2025-06-06)

Residential Property Tribunal Decision of Judge Robert Latham, Stephen Mason FRICS & N Miller on 27 May 2025

Read the full decision in Flat 9, 35-37 Gratton Road, London, W14 0JX : LON/00AN/LSC/2024/0681 & LON/00AN/LVL/2024/0605 (https://assets.publishing.service.gov.uk/media/6837226ae11dd1e85b0cbb03/Final_Decision_Gratton_Road.pdf).
Mrs G Oladoke v South West Yorkshire Partnership NHS Foundation Trust: 1801287/2023
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mrs G Oladoke v South West Yorkshire Partnership NHS Foundation Trust: xx-xxxx-xxxx - Costs (https://assets.publishing.service.gov.uk/media/66fd49cec71e42688b65f021/Mrs_G_Oladoke_v_South_West_Yorkshire_Partnership_NHS_Foundation_Trust_xx-xxxx-xxxx.pdf).

Read the full decision in Mrs G Oladoke v South West Yorkshire Partnership NHS Foundation Trust: xx-xxxx-xxxx - Revocation (https://assets.publishing.service.gov.uk/media/68234b8c2b7ca0cc347e07c1/Mrs_G_Oladoke_V_South_West_Yorkshire_Partnership_NHS_Foundation_Trust-xx-xxxx-xxxx-Judgment.pdf).
Teacher development statistics
Source: gov.uk (2025-11-12)

Ofsted inspection statistics for initial teacher education (ITE) provision and early career framework (ECF) and national professional qualification (NPQ) provision  in England.

Sign up for email alerts (https://www.gov.uk/search/research-and-statistics?content_store_document_type=all_research_and_statistics&level_one_taxon=c58fdadd-7743-46d6-9629-90bb3ccc4ef0&level_two_taxon=f0dcb0b9-2f2c-46b0-adea-42a4fe608170&organisations%5B%5D=ofsted&order=updated-newest) when we publish new data on teacher development.
Dr Nicholas Jones v The Secretary of State for Health and Social Care: [2025] EAT 76
Source: gov.uk (2025-06-04)

Employment Appeal Tribunal Judgment of Judge Tayler, Emma Lenehan, and Charles Edward Lord on 4 June 2025.

Read the full judgment in Dr Nicholas Jones v The Secretary of State for Health and Social Care: [2025] EAT 76 (https://assets.publishing.service.gov.uk/media/68401b8139a53c0dca9fe7ac/Dr_Nicholas_Jones_v_The_Secretary_of_State_for_Health_and_Social_Care__2025__EAT_76.pdf).
Miatta Fahnbulleh MP
Source: gov.uk (2025-09-07)

Miatta Fahnbulleh was appointed Parliamentary Under-Secretary of State at the Ministry of Housing, Communities and Local Government on 6 September 2025. She was previously Parliamentary Under-Secretary of State at the Department for Energy Security and Net Zero between 9 July 2024 and 6 September 2025. She was elected as the MP for Peckham in July 2024. Education Miatta studied philosophy, politics and economics at the University of Oxford and obtained a PhD degree in economic development from the London School of Economics. Career outside politics Miatta was the Chief Executive of the New Economics Foundation from 2017 to 2023 and previously worked at the IPPR as the Director of Policy and Research. She was the Head of Cities in the policy unit at the Cabinet Office from 2011 to 2013.

Miatta Fahnbulleh was appointed Parliamentary Under-Secretary of State at the Ministry of Housing, Communities and Local Government on 6 September 2025. She was previously Parliamentary Under-Secretary of State at the Department for Energy Security and Net Zero between 9 July 2024 and 6 September 2025.

She was elected as the MP for Peckham in July 2024.

Education

Miatta studied philosophy, politics and economics at the University of Oxford and obtained a PhD degree in economic development from the London School of Economics.

Career outside politics

Miatta was the Chief Executive of the New Economics Foundation from 2017 to 2023 and previously worked at the IPPR as the Director of Policy and Research. She was the Head of Cities in the policy unit at the Cabinet Office from 2011 to 2013.
MHCLG: business appointment rules advice, October to December 2024
Source: gov.uk (2025-03-28)

Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

This page provides information about outside appointments or employment taken up by former members of the Ministry of Housing, Communities and Local Government.

It covers former staff at senior civil service levels SCS1 and SCS2 and equivalents and which fall within the scope of the business appointment rules (https://www.gov.uk/guidance/crown-servants-new-jobs-and-business-appointments). It also covers special advisers of equivalent level.
MTT18030 - Scope: Determining location of entities: Location of flow-through entities and permanent establishments
Source: gov.uk (2025-08-05)


Rules on determining the location of flow-through entities and permanent establishments are set out in section 240 of Finance (No.2) Act 2023.

See MTT41010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41010) for general guidance on permanent establishments, and MTT41410 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41410) for general guidance on flow-through entities.

Location of flow-through entities

A flow-through entity that:
- is the ultimate parent of a group, or
- would be a responsible member if it were located in the territory in which it was created,
it is located in that territory.

A flow-through entity that is not a responsible member is a stateless entity.

See MTT18010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt18010) for guidance on stateless entities, MTT18040 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt18040) for guidance on the place of creation, and MTT61030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt61030) for guidance on responsible members.

Location of permanent establishments

The location of a permanent establishment (PE) depends on which of the four conditions it meets under section 232(2)(a)-(d).

An entity that is a PE because of a tax treaty is located in the territory where it is treated as a PE under that tax treaty.

A PE that is taxed on a similar basis to other tax residents is located in the territory in which it is subject to net basis taxation based on its business presence.

A PE that is located in a territory without a corporate income tax, but would be taxable by that territory if it did have a corporate income tax, is located in the territory in which it is situated.

Other PEs are stateless entities.

Amendment in Finance Act 2025

Section 240 was amended by FA25. This guidance page reflects the current version of the legislation. Consult FA25 for legislation applicable to prior periods if the retrospection election does not apply (see MTT09490 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09490)).
HU14 3HH, Melton Energy Tech Ltd: environmental permit issued - EPR/ZP3322SC/A001
Source: gov.uk (2025-08-04)

View the permit issued for Melton Waste Park Anaerobic Digestion Facility, Melton under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Melton Energy Tech Ltd
- Installation name: Melton Waste Park Anaerobic Digestion Facility
- Permit number: EPR/ZP3322SC/A001
NDA announces £1 million funding to accelerate clean energy in West Cumbria
Source: gov.uk (2025-11-14)

NDA announces £1 million investment to develop masterplan for clean energy development on land adjacent to Sellafield.

The Nuclear Decommissioning Authority (NDA) has announced today it’s investing £1 million of funding to develop the masterplan for a clean energy development on land adjacent to Sellafield, known as Pioneer Park.

The funding will enable local development company BEC to produce a detailed masterplan, setting out how clean energy technologies and AI and data centre infrastructure could come together to drive long-term economic growth and jobs, taking into account Sellafield’s existing requirements.

This announcement follows months of co-ordinated work through the Cumberland Nuclear Futures Board, chaired by Josh MacAlister MP, and involving the NDA, Cumberland Council, Sellafield Ltd., and the Department for Energy Security and Net Zero (DESNZ).

David Peattie, Chief Executive of the Nuclear Decommissioning Authority, said:

The NDA is proud to support this next stage of work at Pioneer Park.

The project builds on West Cumbria’s unrivalled nuclear expertise while looking firmly to the future - creating opportunities for new technologies, skills and investment that will benefit the local community for generations.

Whitehaven & Workington MP, Josh MacAlister, said:

This is a significant milestone in the plan to bring new nuclear to West Cumbria. The masterplan will give us a clear route to deliver clean energy, new technology and long-term jobs for our community.

West Cumbria led the world in nuclear innovation once before - and with this next step, we’re getting closer to doing it again.

Cumberland Nuclear Futures Board

Cllr Mark Fryer, Leader of Cumberland Council, said:

This announcement shows that momentum is building behind Pioneer Park. The council has worked hard alongside BEC and our partners to make the case for new nuclear and AI investment, and today’s funding gives us the resources to set out a detailed, ambitious plan for the site.

It’s a big step forward for our area and for the future of clean growth in West Cumbria.

Michael Pemberton, Chief Executive of BEC, said:

We are delighted to be leading the Pioneer Park development on behalf of the NDA, Council and MP. The funding being provided by the NDA for the masterplan will allow us to make early tangible progress.

The Pioneer Park nuclear development coupled with AI and technology led growth will ultimately be transformational for West Cumbria and will be key to the diversification of our economy, providing a wide range of jobs in our community for many decades to come. BEC will be working tirelessly to make this a reality.

The NDA is responsible for safely and securely decommissioning the UK’s earliest nuclear sites, freeing up land for other uses to deliver benefits to the local community and wider economy. Each year it invests around £15 million in socio-economic projects in the communities near its sites, to deliver positive, long-lasting change.
Honduras: information for victims of rape and sexual assault
Source: gov.uk (2025-10-15)

Information for victims of rape and sexual assault in Honduras

Disclaimer

This information is provided to help British nationals overseas make decisions about whether and how to seek medical advice and attention; report to local police; and engage with foreign legal authorities following a rape or other form of sexual assault overseas.

For information on support available in the UK, see Rape and Sexual Assault: Returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
ST19 5PT, Abbey Foods Limited: environmental permit issued – EPR/NP3427SC/A001
Source: gov.uk (2025-06-10)

View the permit issued for Gailey Poultry Unit, Stafford under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: Abbey Foods Limited

Installation name: Gailey Poultry Unit

Permit number: EPR/NP3427SC/A001
TSEM3024 - Trust income and gains: the charge on trustees: the tax pool - trustees calculate maximum discretionary payment
Source: gov.uk (2025-11-06)


In this example, in the tax year 2024-2025 a trustee of a discretionary trust receives a dividend of £1,500. The trustee is chargeable at 39.35%. The standard rate band is no longer applied from 6 April 2024.

Dividend received

£1,500

-

Tax at 39.35% on £1500

-

Total tax

-

£590.25

Tax payable by trustee - goes into tax pool

-

£590.25

Net income after tax

-

£909.75

If the trustee pays the net income of £909.75 to a beneficiary, the beneficiary receives a tax credit of 45% with this payment.

The tax credit on the income payment to the beneficiary is calculated by grossing up the net payment at the appropriate tax rate.

The grossed up payment is £1,654.09 with a tax credit of £744.34 (£909.75 x 100/55=£1,654.09).

However, if there is no tax pool brought forward from the previous year and there is no other income on which tax has been paid, the tax pool of £590.25 will not cover the tax credit of £744.34 on the payment made.

Under S496 the trustee would have to pay an additional income tax charge of £154.09 (tax credit £744.34 less available tax pool of £590.25 = £154.09), but the trustees have no income available to pay this.

The maximum amount available for distribution to a beneficiary is 55% of the income after expenses, leaving the balance of 45% to cover the tax on the income and the additional tax charge under S496.

Where the tax credit is partially covered by a balance in the tax pool brought forward, the amount available for distribution is 55% of the income available after tax, plus the updated balance in the tax pool.

Net income after tax

£909.75

-

Add tax in tax pool

£590.25

-

Total amount to cover payment to beneficiary and tax credit at 45%

£1,500.00

-

Tax credit at 45%

-

£675.00

Less tax paid in tax pool

-

£590.25

Additional tax to be paid by trustee

-

£84.75

Net payment to beneficiary

£825.00

-

The beneficiary is paid net income of £825 with a tax credit of £675, which is equivalent to gross income of £1,500 with a tax credit at 45%.

The trustee pays a total of £675 tax to HMRC, £590.25 tax on the dividend received and the additional £84.75 under S496.
Psychiatry-UK LLP
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 Psychiatry-UK LLP 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 Psychiatry-UK LLP recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Discounts
We also pledge the following:

Offering a £50 discount on our initial assessment fee to members of the Armed Forces community and advertising this fact on our website

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.
Electrical and electronic equipment (EEE) covered by the WEEE regulations
Source: gov.uk (2025-08-12)

Guidance for EEE producers on how to accurately report the weight of EEE they place on the market under the waste electrical and electronic equipment (WEEE) regulations.

EEE covered by the WEEE regulations is known as ‘in scope’.

Use this guidance to check if the product:
- falls under the definition of EEE
- is in one of the categories
- is exempt or excluded
It also explains if you need to report the whole weight of the product or if there are elements of it you can deduct.
FCDO Services spend over £25,000, April 2025
Source: gov.uk (2025-06-02)

FCDO Services spend in the UK for transactions totalling over £25,000 by month.

The government is committed to publishing departmental spend over £25,000 as part of its commitment to transparency and open government. This is the FCDO Services spend in the UK for transactions totalling over £25,000 published by month. Transactions that appear to be under £25,000 are due to the transaction being over £25,000 before removing recoverable VAT, or where an invoice over £25,000 has been split between multiple expense types, and/or expense areas. We have published our spend in line with Cabinet Office guidelines which allow for data protection of individuals and security constraints.
Cornerstone Partnership
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 Cornerstone Partnership 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 Cornerstone Partnership recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working with 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.
Clean Energy Industries Sector Plan
Source: gov.uk (2025-08-05)

The UK's plan to create investment, growth, and good jobs in clean energy industries, as part of the UK’s Modern Industrial Strategy.

The Clean Energy Industries Sector Plan doubles down on the UK’s existing strengths in frontier clean energy industries with the biggest growth opportunities.

The Plan’s ambition is to make us a global leader by 2035, doubling investment levels across our frontier clean energy industries to over £30 billion per year and creating good jobs across the country.
K Pearce v Kitchens of Cheshire Ltd (in creditors’ voluntary liquidation) and The Secretary of State for Business and Trade: 2400296/2025 and 2400297/2025
Source: gov.uk (2025-11-18)

Employment Tribunal decision.

Read the full decision in K Pearce v Kitchens of Cheshire Ltd (in creditors’ voluntary liquidation) and The Secretary of State for Business and Trade: 2400296/2025 and 2400297/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/69173f8adb01ecfcf96fc9c7/Kevin_Pearce_v_Kitchens_of_Cheshire_Limited__in_creditors_liquidation____Other_2400296_2025.pdf).
Emergency Alerts test, 7 September: Accessible materials
Source: gov.uk (2025-08-27)

A page containing the Emergency Alerts campaign's accessible resources

The UK government will be carrying out a second national test of the Emergency Alerts system (https://www.gov.uk/alerts) on Sunday 7 September 2025 at 3pm.

Use the links below to access accessible information related to the national test, including Easy Read explainers and British Sign Language (BSL) videos.

Easy Read
- Easy Read explainer, English (https://assets.publishing.service.gov.uk/media/689eea62b4b6acd341133a1e/A4-Easy-Read-English.pdf) (PDF, 1.86 MB, 4 pages)
- Easy Read explainer, Welsh (https://assets.publishing.service.gov.uk/media/689eea721fedc616bb133a23/A4-Easy-Read-Welsh.pdf) (PDF, 1.81 MB, 4 pages)
Audio content

Audio content (20 sec), English (wav, 6MB) (https://prepare.campaign.gov.uk/wp-content/uploads/sites/196/2025/08/Emergency-Alert-English-20s-Audio.wav)

Audio content (20 sec), Welsh (wav, 6MB) (https://prepare.campaign.gov.uk/wp-content/uploads/sites/196/2025/08/Emergency-Alert-Welsh-20s-Audio.wav)

British Sign Language (BSL) videos

English subtitles

National Emergency Alert BSL - English Version (https://youtu.be/1g3sAy3DEuw?si=dEjN6yn2jK9VH7GL)

Welsh subtitles

National Emergency Alerts BSL - Welsh Version (https://youtu.be/Y-MyET7_fOA?si=lOSRN2V9LOhhE_-b)
Our governance
Source: gov.uk (2025-10-01)

Decision-making and managerial bodies in HM Courts and Tribunals Service (HMCTS).

Roles and structure of our Board and Executive team

HM Courts and Tribunals Service Board

Our work is overseen by our Board, which is headed by an independent chair working with executive, non-executive and judicial members.

The Board ensures that the agency delivers the aims and objectives set by the Lord Chancellor, the Lady Chief Justice and the Senior President of Tribunals.

Members
- Sir Richard Broadbent (https://www.gov.uk/government/people/richard-broadbent), Chair
- Nick Fishwick (https://www.gov.uk/government/people/nick-fishwick), Independent Non-executive Board Member
- Nicky Wilden (https://www.gov.uk/government/people/nicky-wilden), Chair of Audit and Risk Assurance Committee
- Luisa Fulci (https://www.gov.uk/government/people/luisa-fulci), Independent Non-executive Board Member
- Nick Goodwin (https://www.gov.uk/government/people/nick-goodwin), Chief Executive Officer
- Daniel Flury (https://www.gov.uk/government/people/daniel-flury), Operations Director
- Catherine Blair (https://www.gov.uk/government/people/catherine-blair), Chief Financial Officer
- Annabel Burns (https://www.gov.uk/government/people/annabel-burns), Strategy, Analysis and Planning Director
- Gemma Hewison (https://www.gov.uk/government/people/gemma-hewison), (Interim) Director General Policy and Strategy Group
- Mr Justice Dove (https://www.judiciary.uk/guidance-and-resources/mr-justice-dove/), Deputy Senior President of Tribunals
- Lord Justice Green (https://www.judiciary.uk/guidance-and-resources/lord-justice-green/), Senior Presiding Judge
- Her Honour Judge Alison Raeside (https://www.gov.uk/government/people/alison-raeside), Independent Judicial Board Member
The HMCTS framework document (https://www.gov.uk/government/publications/hm-courts-and-tribunals-service-framework-document) outlines the agreement made by the Lord Chancellor, Lady Chief Justice and Senior President of Tribunals on their partnership in relation to its governance, finance and operation.

HMCTS annual reports and plans (https://www.gov.uk/government/collections/hmcts-annual-reports-and-plans)

Board meetings

In the interests of transparency we regularly publish summaries of Board meetings.

HM Courts and Tribunals Service Board meeting minutes (https://www.gov.uk/government/collections/hm-courts-and-tribunals-service-board-meeting-minutes)

HM Courts and Tribunals Service Executive Team
- Nick Goodwin (https://www.gov.uk/government/people/nick-goodwin), Chief Executive
- Daniel Flury (https://www.gov.uk/government/people/daniel-flury), Operations Director
- Catherine Blair (https://www.gov.uk/government/people/catherine-blair), Chief Financial Officer
- Annabel Burns (https://www.gov.uk/government/people/annabel-burns), Strategy, Analysis and Planning Director
- Allison Gerrard (https://www.gov.uk/government/people/allison-gerrard), Human Resources Director
- Jason Latham (https://www.gov.uk/government/people/jason-latham), Development Director
- John Laverick (https://www.gov.uk/government/people/john-laverick), Chief Digital and Information Officer
Sign after receipt
Source: gov.uk (2025-05-30)

This guidance tells HM Passport office staff about sign after receipt passports.

This guidance tells HM Passport office staff about sign after receipt passports, including:
- what sign after receipt passports are
- which customers must sign their passports after receipt
- how customers must sign their passports
- what customers must do if they make a mistake when signing their passport
1-9 Bastion House, London, N16 7RG: LON/00AM/LSC/2024/0313
Source: gov.uk (2025-06-13)

Residential Property Tribunal decision of Judge Percival, Mrs A Flynn and Mr J Francis

Read the full decision in 1-9 Bastion House, London, N16 7RG: LON/00AM/LSC/2024/0313 (https://assets.publishing.service.gov.uk/media/6841a73ed5f6bf75703e87a3/250603_Decision_in_1_-_9_Bastion_House__London__N16_7RG.pdf)
DVSA earned recognition: accredited vehicle operators
Source: gov.uk (2025-12-11)

A list of vehicle operators who have been accredited to join the Driver and Vehicle Standards Agency (DVSA) earned recognition scheme.

DVSA earned recognition for vehicle operators (https://www.gov.uk/guidance/dvsa-earned-recognition-join-the-scheme) is a way for vehicle operators to prove they meet driver and vehicle standards.

They regularly share performance information with DVSA. In return, their vehicles are less likely to be stopped for inspections.

This list shows operators who have proved they meet the standards and have successfully joined the scheme.

There are currently 136 operators in the scheme, and 39 have been removed since the scheme started.

DVSA removes operators from time to time, for example, when they stop trading as an operator, change company status, no longer meet the criteria for the scheme, or choose to leave.
Medical devices: Standardised format for the post market surveillance report
Source: gov.uk (2025-09-05)

Information and recommendations for manufacturers on the preparation and presentation of a post market surveillance report (PMSR).

This document is intended to guide manufacturers on what data to include within a Post market surveillance report (PMSR). It is not mandatory to include sections which do not apply, and data may be displayed in an alternative form if appropriate.
L Matthews v Dales Marine Services Ltd: 8000376/2023
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in L Matthews v Dales Marine Services Ltd: 8000376/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6790f7accf977e4bf9a2f15d/8000376.2023_-_L_Matthews_v_Dales_Marine_Services_Ltd_-_Judgment_Issued_27.10.2023.pdf).
UK/Türkiye: Exchange of Letters amending the Free Trade Agreement [CS Turkey No.2/2025]
Source: gov.uk (2025-09-10)

This treaty was presented to Parliament in September 2025.

Published title: Exchange of Letters between the United Kingdom of Great Britain and Northern Ireland and the Republic of Türkiye amending the Free Trade Agreement between the United Kingdom of Great Britain and the Republic of Turkey.
DfT: non-consolidated performance related pay 2023
Source: gov.uk (2025-03-27)

Information on non-consolidated performance-related pay data for the Department for Transport and its agencies.

Departments and their agencies are responsible for publishing aggregated information on their annual spend on non-consolidated performance-related payments (in-year and end-year) for their staff (Senior Civil Service (SCS) and delegated grades) for each performance year.

For most departments, this is 1 April to 31 March.

The scope of the exercise is departments and their agencies, but not non-departmental public bodies (NDPBs).
INCHP06100 - Special directions: VAT and Excise
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

VAT

Repayments of VAT (which are made under UK national arrangements - not the Code) are not made to VAT registered traders. Traders reclaim any VAT as input tax on their VAT return.

Where a trader is not registered, or even though registered, either presses for repayment or states that the VAT charged cannot be reclaimed in part or in whole, VAT may be repaid as per VAT Notice 702 paragraph 2.6. Although import VAT can only be deducted as input tax by the importer, amounts that are overpaid as import VAT are repaid to the person who paid that amount to Customs. If it is the agent who has overpaid, then we must ensure that he has not been, and will not be, reimbursed by the importer. As an example, if an agent paid £100 import VAT on behalf of an importer, and it was subsequently found that the amount due was only £75, he can only submit a claim for the £25 overpaid.

See INCHP06050 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp06050) for action to be taken when an importer's deferment approval number has been used in error.

Otherwise the duty repayment procedures detailed at INCHP06050 are to be followed.

Excise duties

Although repayments of excise duties are made under UK national arrangements, not the Code, repayments of Customs duty procedures detailed in INCHP06050 are to be followed.

Minimum amounts repayable

The minimum limit for import duty is explained in Notice 199 paragraph 8.9. This should also apply to import VAT. If the combined amount of import duty and import VAT claimed exceeds the minimum, then it can be accepted.
Norcros / Fibo merger inquiry
Source: gov.uk (2025-10-20)

The Competition and Markets Authority (CMA) investigated the anticipated acquisition by Norcros Industry (International) Limited of Fibo Holding AS.

Statutory timetable

Phase 1

Clearance decision

13 October 2025: The CMA has cleared the anticipated acquisition by Norcros Industry (International) Limited of Fibo Holding AS.
- Full text decision (PDF, 181KB) (https://assets.publishing.service.gov.uk/media/68f5ed1828f6872f1663f07c/Full_text_decision_Norcros.Fibo.pdf) (20.10.25)
Launch of merger inquiry

8 September 2025: The CMA has announced the launch of its merger inquiry by notice to the parties.
- Commencement notice (PDF, 86KB) (https://assets.publishing.service.gov.uk/media/68be801fb0a373a01819ff05/Commencement_notice__NorcrosFibo_.pdf) (8.9.25)
Invitation to comment: closed

16 July 2025: The CMA is issuing this preliminary ‘invitation to comment’ to allow interested parties to submit to the CMA any initial views on the impact that the transaction could have on competition in the UK. The CMA has not yet launched its formal investigation into this transaction. This invitation to comment is the first part of the CMA’s information-gathering process.

To assist it with this assessment, the CMA invites comments on the transaction from any interested party.
- Invitation to comment (PDF, 117KB) (https://assets.publishing.service.gov.uk/media/68762122352c290d20dcae58/Invitation_to_comment.pdf) (16.7.25)
Contact

Please send written representations about any competition or public interest to: xxx@xxx.xx (mailto:xxx@xxx.xx).

Privacy notice

Your name and contact details are your personal data. In collecting, receiving, storing, accessing and using your personal data, the CMA, as controller, is processing your personal data. The CMA processes personal data in accordance with data protection law. The CMA is processing your personal data so that it can contact you again, should it need further help or information from you, in order to carry out its merger work under Part 3 of the Enterprise Act 2002. For more information about how the CMA processes personal data and your rights relating to that data, please see our Privacy notice (https://www.gov.uk/government/organisations/competition-and-markets-authority/about/personal-information-charter).
CAPI08200 - Examination and sampling: when to sample
Source: gov.uk (2025-11-24)


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

You should arrange for a sample for analysis to be taken when instructed to do so by a CHIEF profile.

Some of these profiles are to address a specific identified risk, while others are a Regulatory requirement.

Sampling is undertaken by the UKBA on instructions from the NCH.

It should be made clear to the UKBA precisely why they are sampling and what needs to be established, as they will need to put this information in their instructions when sending the sample off for analysis.
Teacher misconduct panel outcome: Mr Philip Culling
Source: gov.uk (2025-06-09)

Professional conduct panel outcome, including decision and reasons

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

Teacher’s name: Mr Philip Culling

Teacher reference number: 9559330

Teacher’s date of birth: 16 June 1972

Location teacher worked: London

Date of professional conduct panel: 07 April 2025 to 10 April 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Philip Culling formerly employed in London

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.
Small boat arrivals and the impact of crossing conditions
Source: gov.uk (2025-06-03)

This note provides additional information to supplement the regular reporting on small boat arrivals published by the Home Office.

This note has been produced to provide an overview of the number of people who have arrived on a small boat across the English Channel (a ‘small boat arrival’) and the impact of crossing conditions in each period.
Asset Purchase Facility (APF) ceiling, May 2025
Source: gov.uk (2025-05-13)

The Chancellor of the Exchequer and the Governor of the Bank of England jointly agreed to reduce the maximum authorised size of the APF. This was confirmed via a letter exchange on 13 May 2025.

The letters exchanged between the Chancellor and the Governor agreed to reduce the maximum authorised size of the APF. The decision was in line with an approach agreed in February 2022 where the Chancellor and Governor decided to periodically reduce the maximum authorised size of the APF as the size of the APF falls.
Public body review: Office of the Immigration Services Commissioner
Source: gov.uk (2025-10-08)

Review of the governance, accountability and efficiency of the Office of the Immigration Services Commissioner - since renamed the Immigration Advice Authority.

In 2023 to 2024, the Office of the Immigration Services Commissioner (OISC) was subject to a review as part of the Cabinet Office’s Public Bodies Review Programme (https://www.gov.uk/government/publications/public-bodies-review-programme).

The review began in November 2023, and the final report was presented to OISC on 28 June 2024.
Commercial software suppliers for Corporation Tax
Source: gov.uk (2025-12-02)

Find recognised suppliers and software for Corporation Tax returns and supplementary pages.

Internet filing enabled software and forms are available from commercial software and service suppliers. Use these to file Company Tax Returns and supplementary pages online.

Commercial software suppliers also provide services to produce Inline eXtensible Business Reporting Language (iXBRL) accounts and computations.

HMRC accepts returns filed using any of the products listed in this document.
GCA meetings with Code Compliance Officers
Source: gov.uk (2025-03-14)

The Groceries Code Adjudicator is committed to being open about regular meetings held with retailers’ Code Compliance Officers.

The Groceries Code Adjudicator (GCA) meets with Code Compliance Officers (CCOs) on a regular basis, both individually and as a group. The GCA uses these meetings to inform retailers of issues of concern that have been brought to the attention of the Adjudicator by suppliers, representative bodies and others. CCOs are asked to give the issues raised their full consideration, and if necessary, review practices within their organisation and decide what if any action should be taken to ensure compliance with the Groceries Supply Code of Practice (the Code).

Raising awareness of Code-related issues is important for the GCA and helps to inform the GCA’s view about the nature, impact and scale of alleged practices by retailers which do not appear to be consistent with the Code.
Government Legal Department Gender Pay Gap Report 2024
Source: gov.uk (2025-03-26)

A report into GLD's gender pay gap as of 31 March 2024

GLD has prepared this report as part of the legal requirement for public authorities to publish its gender pay gap on an annual basis.

This report outlines GLD’s gender pay gap figures, analyses the causes of any disparities, and sets out the strategies to address any gender pay gap differences.
Waiting times for suspected and diagnosed cancer patients for September 2025
Source: gov.uk (2025-11-13)

Information on the waiting times of people referred with suspected cancer or breast symptoms and subsequently told the outcome of their diagnosis, and treated for cancer by the NHS in England.

These reports present the validated results of the monitoring of waiting times for cancer services in England and the information for each organisation on the numbers of patients who are told they have cancer, or cancer is definitively excluded within 28 days from an urgent referral are included, broken down by route & by suspected cancer or breast symptomatic; on the numbers of patients with cancer who started first or subsequent treatment of cancer within and above 31 days from a decision to treat/earliest clinically appropriate date are included, broken down by treatment stage and modality; on the numbers of patients with cancer who started first definitive treatment for cancer within and above 62 days from an Urgent Suspected Cancer or Breast Symptomatic Referral, or Urgent Screening Referral, or Consultant Upgrade are included for each organisation, broken down by source of referral; on the numbers of patients with cancer who seen at a first outpatient attendance from an Urgent Suspected Cancer Referrals are included on the numbers of patients with cancer who seen at a first outpatient attendance from an Urgent Breast Symptomatic Referrals.

Official statistics are produced impartially and free from political influence.
A Rusiecki v R P S Lee: 6001448/2025
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in A Rusiecki v R P S Lee: 6001448/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6864026f3464d9c0ad609df8/A_Rusiecki_v_Richard_Peter_Simon_Lee_6001448-2025_R22_Judgment_.pdf).