theodi/ndl-core-corpus huggingface dataset:
Company expenses you can deduct before paying Corporation Tax
Source: gov.uk (2025-11-11)

Find out if you can deduct some of the costs of running your company to work out its taxable profit.

You can deduct some of the costs of running your company to work out its taxable profit before paying Corporation Tax (https://www.gov.uk/corporation-tax).

These costs are called revenue expenses (also known as business expenses) and must be included in your accounts (https://www.gov.uk/annual-accounts).

Revenue expenses are costs that do not result in buying, selling or changing a capital asset or any other capital expenses. For information on how to claim capital expenses, read guidance on capital allowances (https://www.gov.uk/capital-allowances).

You need to understand the difference between revenue and capital expenses (https://www.gov.uk/government/publications/hmrc-capital-vs-revenue-expenditure-toolkit), to correctly deduct these costs.

Deducting a revenue expense

A revenue expense (also known as a business expense) can be fully deducted from your company’s profit if it both:
- is not specifically disallowed ― for example, entertaining clients
- only has a business purpose ― this is called the ‘wholly and exclusively’ principle
Read technical guidance (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37000) to find information on the ‘wholly and exclusively’ principle and how it affects what expenses you can deduct.

If an expense has a non-business and business purpose

You may be able to deduct part of a revenue expense if you can clearly separate the business part from the non-business part. Read technical guidance on splitting an expense (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim42115).

Groups of companies

All the information in this guide applies to groups of companies and must be followed along with additional guidance for specific groups of companies (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim38200).

Investment companies

If your company has a business of making or holding investments, read guidance on management expenses (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08150) and investment companies (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08040).
HU11 4QB, SSE HORNSEA LIMITED: environmental permit application advertisement - EPR/CP3225SW/A001
Source: gov.uk (2025-12-10)

View the application submitted by SSE HORNSEA LIMITED for Aldbrough Hydrogen Pathfinder, Aldbrough.

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

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
CIL Appeal 1850233  – 06 Nov 24 - Retrospective application – Convert existing building to a dwelling
Source: gov.uk (2025-01-02)

Conversion of existing farm buildings to live/work dwelling with access from existing drive.

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Diagnostic waiting times and activity for June 2025
Source: gov.uk (2025-08-19)

Diagnostic waiting times and activity for 15 key diagnostic tests and procedures. The data is available through a monthly collection.

Diagnostic waiting times and activity for 15 key diagnostic tests and procedures. The data is available through a monthly collection.

Description/Body: The monthly diagnostics collection collects data on waiting times and activity for 15 key diagnostic tests and procedures. Data are shown at provider organisation level, from NHS Trusts and Independent Sector and other providers. Data are also shown by Commissioning organisation, which are mainly Integrated Care Boards, but in addition, NHS England also nationally commissions some specialised services. Data for this collection is available back to January 2006.

Accredited official statistics are produced impartially and free from any political influence.
Mr T Batsford v J D Wetherspoon plc: 3305956/2023
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mr T Batsford v J D Wetherspoon plc: 3305956/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66e97cde24c4f1826d81bc72/Mr_T_Batsford_v_J_D_Wetherspoon_PLC_FMH_Judgment.pdf).

Read the full decision in Mr T Batsford v J D Wetherspoon plc: 3305956/2023 - Reasons (https://assets.publishing.service.gov.uk/media/673b697072f19089dfdadf1a/Mr_T_Batsford_v_J_D_Wetherspoon_PLC_3305956.2023_written_reasons.pdf).

Read the full decision in Mr T Batsford v J D Wetherspoon plc: 3305956/2023 - Remedy (https://assets.publishing.service.gov.uk/media/67cefa273e433bdcdfe5c7fe/Mr_T_Batsford_v_J_D_Wetherspoon_PLC_3305956.2023_Remedy_Judgment.pdf).
Enterprise Investment Scheme, Seed Enterprise Investment Scheme and Social Investment Tax Relief statistics
Source: gov.uk (2025-05-14)

Statistics relating to the Enterprise Investment Scheme, Seed Enterprise Investment Scheme and Social Investment Tax Relief scheme.

These publications provide information about the number of companies receiving investment under the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS), along with the amount of funds raised. The number of social enterprises receiving investment under the Social Investment Tax Relief (SITR) scheme is also included.

The statistics for the EIS and SEIS include breakdowns by industry sector, companies’ registered addresses and the size of investment. It also provides information on the number of investors and the amounts invested, as reported on investors’ Self Assessment tax returns. Statistics on advance assurance requests (AAR) for the EIS, SEIS and SITR are also provided. The May 2018 release includes all the tables that were previously spread across the April and October publications.

The most recent release of these statistics was published in May 2025. The 2024 release is available on GOV.UK (https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-may-2024). Previous versions of statistics releases from 2023 and prior are available on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20220422213236/https:/www.gov.uk/government/collections/enterprise-investment-scheme-and-seed-enterprise-investment-scheme-statistics).

See Venture Capital Schemes (https://www.gov.uk/government/collections/venture-capital-schemes) for more information and guidance.
ARTG8655 - First-tier and Upper Tribunals: The tribunal hearing: Security at the hearing
Source: gov.uk (2025-09-01)


Occasionally the decision maker, review officer or litigator may have information in their possession which gives them concerns about the safety of those who will be attending the hearing, including official witnesses.

If this happens, the litigator should write to the Office Manager of the relevant Tribunals Service office to tell them of their concerns as soon as they are aware of the concern (but not refer to confidential details, such as the source of the information). They should then follow up the letter with a phone call to the Office Manager.

It is important to take prompt action to give time for any necessary alternative arrangements to be made. The Tribunals Service will take precautionary measures such as arranging additional security if necessary.

It may be possible to agree with the judge that a witness statement is sufficient and attendance is not required, or to arrange to give evidence by video link.

It is important that the litigator, in conjunction with the Tribunals Service explores alternative arrangements to enable the witness to give evidence at the tribunal in a safe environment. However, if, having done so concerns remain about whether suitable arrangements can be made the litigator should contact Legal Group's legal advisors for advice.
Mr O Mohammed v Amazon UK Services Ltd: 2500778/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mr O Mohammed v Amazon UK Services Ltd: 2500778/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6808a4ba4dd7e0f8897a61e0/Mr_O_Mohammed_v_Amazon_UK_Services_Limited_2500778-2024_Judgment.pdf).
Ms L Sabaliuskaite v Wilko Ltd: 2406821/2023
Source: gov.uk (2025-11-07)

Employment Tribunal decision.

Read the full decision in Ms L Sabaliuskaite v Wilko Ltd: 2406821/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/690a02e0c22e4ed8b0518456/Ms_Laimute_Sabaliuskaite_v_Wilko_Ltd_2406821.2023_Judgment.pdf).
Professor Sir Ian Diamond
Source: gov.uk (2025-09-15)

Professor Sir Ian Diamond was the UK’s National Statistician from October 2019 to May 2025. He was the chair of the Social Security Advisory Committee (SSAC) from August 2018 to August 2019. Sir Ian, who was knighted in 2013 for his services to social science and higher education, was the Principal and Vice Chancellor of the University of Aberdeen until 31 July 2018.

Professor Sir Ian Diamond was the UK’s National Statistician from October 2019 to May 2025.

He was the chair of the Social Security Advisory Committee (https://www.gov.uk/government/organisations/social-security-advisory-committee) (SSAC) from August 2018 to August 2019.

Sir Ian, who was knighted in 2013 for his services to social science and higher education, was the Principal and Vice Chancellor of the University of Aberdeen until 31 July 2018.
Product Recall: Mammut Skywalker Pro and Skywalker Pro Turn Via Ferrata Sets (2511-0039)
Source: gov.uk (2025-11-11)

Product Recall for Mammut Skywalker Pro and Skywalker Pro Turn Via Ferrata Sets presenting a serious risk of injuries.

Summary

Product: Mammut Skywalker Pro and Skywalker Pro Turn Via Ferrata Sets

Hazard: The products present a serious risk of injuries as the carabiner automatic locking function may fail when exposed to cooler temperatures.

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

Product information

Hazard

Via ferrata sets should absorb the impact of a fall while climbing whilst ensuring that the climber remains securely attached to the rope for the duration of the climbing activity. It has been identified that the plastic component of the locking mechanism on the carabiner may bend, especially when exposed to cooler temperatures. This could lead to the automatic locking function becoming impaired and potentially cause the climber to detach from the safety line and fall from a height.

The product does not meet the requirements of the Regulation (EU) 2016/425 on Personal Protective Equipment.

Corrective action

The product has been recalled from end users.

Consumers were initially contacted about this matter in April 2025, where consumers with specific carabiner batches were advised to return their products for a refund or replacement. Please see the Product Recall for further details: Product Recall: Mammut Via Ferrata Sets (2503-0184) - GOV.UK. (https://www.gov.uk/product-safety-alerts-reports-recalls/product-recall-mammut-via-ferrata-sets-2503-0184)

Mammut are now undertaking further corrective action and recommending that consumers undertake a precautionary inspection and return any affected Mammut Skywalker Pro and Skywalker Pro Turn Via Ferrata Sets.

For more information on the precautionary inspection and returns process, please access: https://mammut.dani-o.com/precautionary-call-for-inspection-mammut-skywalker-pro-via-ferrata-set

Additional information

PSD notification number: 2511-0039

Notified by: Office for Product Safety and Standards
Mr H Rahman v West End Galleries Ltd: 6006586/2025
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Mr H Rahman v West End Galleries Ltd: 6006586/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6878b8c37ea209168636388b/Mr_H_Rahman_v_West_End_Galleries_Limited_-_6006586-2025.pdf).
Mr A Amini v Ustun Catering Ltd (Substituted for Mr K Ustun): 2409261/2023
Source: gov.uk (2025-02-06)

Employment Tribunal decision.

Read the full decision in Mr A Amini v Ustun Catering Ltd (Substituted for Mr K Ustun): 2409261/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66c3011fd10184fe9b13e345/Mr_A_Amini_v_Ustun_Catering_Limited_-_2409261_2023.pdf).

Read the full decision in Mr A Amini v Ustun Catering Ltd (Substituted for Mr K Ustun): 2409261/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67a0cc3e82f8431ebeb047b2/Mr_A_Amini_v_Ustun_Catering_Limited_-_2409261_2023_-_Reconsideration.pdf).
PE Scholar 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 PE Scholar 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 PE Scholar Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Rapid evidence assessment (REA) of flooding and coastal erosion on agricultural land and businesses
Source: gov.uk (2025-05-22)

This report examines the impacts and effects of flooding and coastal erosion on agricultural land and businesses in England and Wales.

Documents

The final report, annex and summary report can be downloaded from Defra Science Search (https://sciencesearch.defra.gov.uk/ProjectDetails?ProjectId=21719).

Details

This rapid evidence assessment (REA) will inform analysis and policymaking for flood and coastal erosion risk management (FCERM), climate adaptation, farming and food system resilience in England and Wales. It focuses on the costs, benefits, and impacts of mitigation measures and aims to support FCERM, agricultural policy, land use, and climate adaptation strategies.

Conclusions

The evidence shows:
- flood impacts on farm businesses vary by attributes such as seasonality, duration, depth, and water quality (e.g., salinity, sediment load, contaminants), as well as by agricultural receptor characteristics, including land use type (crops, grass, agricultural land classification grade, livestock) and fixed assets at risk (soils, buildings, machinery, and infrastructure)
- coastal flooding presents additional challenges, particularly due to salinity, which can cause long-term damage to soil and crop production
- critical gaps remain in the evidence base, particularly regarding the long-term effects on agricultural supply chains and the local economy, especially in areas where farming and food are key industries
Recommendations

The review recommends:
- assessing the suitability of available data against Defra, Welsh Government, Environment Agency, and Natural Resources Wales purposes and priorities, particularly for rapid impact assessments following floods and long-term investment and operations planning
- prioritising further data collection on the main attributes of flooding (seasonality, duration, depth, water quality), agricultural receptor characteristics (land use, fixed assets), and the efficacy of mitigation and adaptation measures
- exploring spatial variations in flooding attributes and receptor characteristics, along with the validity of using agricultural land value for loss assessments and the role of insurance alongside government recovery expenditures
- using a staged approach to evidence refinement and decision support, beginning with applying existing methodologies, addressing knowledge gaps, and updating evidence and estimation methods
- collaborating with farmers and partner organisations, such as the National Farmers’ Union (NFU), which is critical to developing real-time reporting and asset valuation
- using case studies on natural flood management (NFM) implementation and rigorous assessments of measures, aligned with the Environmental Land Management framework and linked to new sources of financing for land-based environmental services
Project information

The research was conducted by WSP, Cranfield University, and Exeter University.

The project was funded by Defra, as part of the joint Flood and Coastal Erosion Risk Management Research and Development Programme.
Miss J K Scantlebury v Waitrose plc: 2305567/2024
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Miss J K Scantlebury v Waitrose plc: 2305567/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67e1729b4fed20c7f559f4fb/Miss_J_K_Scantlebury_v_Waitrose_PLC_2305567-2024_SO_Judgment___Reasons.pdf).
OFSI General licence INT/2024/4888228
Source: gov.uk (2025-09-11)

Details for OFSI General licence INT/2024/4888228 - Statutory Audit Fees

- General licence - INT/2024/4888228
- General licence - INT/2024/4888228 Publication notice
On 27 June 2024, OFSI issued General Licence INT/2024/4888228 under all UK Autonomous Sanctions Regulations (see Annex 1 of the General Licence for the list of relevant Regulations) which allows for payments to Statutory Auditors for a Statutory Audit from a Designated Person (DP), or on behalf of a DP.
7 Lowman Road, London, N7 6DD: LON/00AU/F77/2025/0091
Source: gov.uk (2025-06-10)

Residential Property Tribunal Decision of Judge Dutton and Mrs Redmond on 13 May 2025

Read the full Decision in 7 Lowman Road, London, N7 6DD: FR/LON/00AU/F77/2025/0091 (https://assets.publishing.service.gov.uk/media/682dbbe3b33f68eaba9538e0/250513__7_Lowman_Road_Decision.pdf) Read the full decision in 250513 7 Lowman Road Reasons (https://assets.publishing.service.gov.uk/media/6847e999d25e6f6afd4c0204/250513_7_Lowman_Road_Reasons.pdf).
Blue Van Ex-Forces Veterans Drop-In
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 Blue Van Ex-Forces Veterans Drop-In 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 Blue Van Ex-Forces Veterans Drop-In recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Environmental Impact Assessment Regulations: public register
Source: gov.uk (2025-12-05)

Live consent consultations, notices of consent decisions and screening and consent decisions made under the Environmental Impact Assessment (EIA) (Agriculture) Regulations.

Any applications for consent received by Natural England will be published on this page for 6 weeks.

Once a consent decision has been made, Natural England will publish this decision here for a further 6 weeks.

All screening and consent decisions will be added to the public register of Natural England’s decisions. It covers applications submitted since 2006 under the EIA (Agriculture) Regulations.

If you’re planning work to change rural, semi-natural and uncultivated land, find out:
- if you need Natural England’s permission (https://www.gov.uk/government/publications/changing-uncultivated-semi-natural-and-rural-land-when-you-need-permission/check-if-you-need-a-screening-decision)
- how to apply for a screening decision (https://www.gov.uk/government/publications/changing-uncultivated-semi-natural-and-rural-land-when-you-need-permission/apply-for-a-screening-decision) - to decide if your work can go ahead or if you need consent
- how to apply for a consent decision (https://www.gov.uk/government/publications/changing-uncultivated-semi-natural-and-rural-land-when-you-need-permission/apply-for-a-consent-decision)
For queries or information about screening decisions before 2006, contact:

Environmental Impact Assessment (EIA) (Agriculture) Unit Natural EnglandHorizon HouseDeanery RoadBristolBS1 5AH

Email xxx@xxx.xx (mailto:xxx@xxx.xx) Freephone xx-xxxx-xxxx
Welcome payment to guests: Homes for Ukraine
Source: gov.uk (2025-09-15)

Making welcome payments to guests.

Welcome payment to guests

The council who claims the Homes for Ukraine tariff in respect of a guest should provide a welcome payment of £200 per guest for subsistence costs.

As those arriving will probably not have immediate access to a bank account, it is recommended this payment is made in cash. More information on access to bank accounts can be found in the guidance for guests (https://www.gov.uk/guidance/get-a-bank-account-and-your-arrival-payment-homes-for-ukraine).

Working age guests will be able to apply to receive Universal Credit and will be able to apply for advance payments where eligible.

Councils and guest funding

The £200 payment is factored into the tariff for councils and does not need to be repaid by the guest. Councils should agree a plan locally to determine how this payment is delivered.

Councils will also have discretion within the tariff to top-up welcome payments or further support guests with additional payments.

There is more information about government funding for councils (https://www.gov.uk/guidance/funding-for-councils-homes-for-ukraine).
Climate change adaptation, social resilience, and perceived values data from Turkana, Machakos and Narok counties, Kenya
Source: gov.uk (2025-05-15)

Data can be used by policymakers to inform development planning.

Abstract

Dataset provides socioeconomic and interview data collected from individuals living across 3 counties in Kenya: Turkana, Machakos and Narok. Socioeconomic data were collected on housing, healthcare, water sources, electricity access, experience of extreme weather events, community services, and access to information. The socioeconomic and interview data can be used to better understand the views of different communities and demographic groups across Kenya concerning climate change and extreme weather events.

This brief is the Climate Compatible Growth programme.

Citation

Stockport B and others. ‘Climate change adaptation, social resilience, and perceived values data from Turkana, Machakos and Narok counties, Kenya’ Data in Brief 2024: volume 57

Links

Climate change adaptation, social resilience, and perceived values data from Turkana, Machakos and Narok counties, Kenya (https://doi.org/10.1016/j.dib.xx-xxxx-xxxx)
Queen Victoria Hospital NHS Foundation Trust
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 Queen Victoria Hospital NHS Foundation Trust 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 Queen Victoria Hospital NHS Foundation Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Delivering homemade explosives manufacturing training
Source: gov.uk (2025-05-23)

Dstl and FBI collaboration pushes forward the development of world-leading expertise and knowledge.

The Defence Science and Technology Laboratory (Dstl) enabled the United States Federal Bureau of Investigation (FBI) to deliver training on homemade explosives (HME) manufacturing for the UK and other partner nations in early 2025, at Cranfield Ordnance Test and Evaluation Centre (COTEC).

The FBI was supported by Dstl’s Forensic Explosives Laboratory (FEL) to successfully carry out the practical course.

Training outcomes

This course is important for the explosives’ community because it has helped develop participants’ knowledge and understanding of homemade explosives. It also enhanced knowledge of how to safely handle these materials.

For Dstl’s FEL, the course has been instrumental in enhancing professional credibility when supporting the UK criminal justice system with expert witness testimonies.

A number of Dstl experts worked hard to ensure this course was delivered in the UK, and collaboration amongst the following ensured its success:
- FEL organisers
- subject matter experts
- safety personnel
- trials managers
- COTEC
The FEL provides a forensic service to the UK police forces on behalf of the British criminal justice system, UK government departments (including the Home Office and Ministry of Defence), foreign governments and other clients.

More about the training

The Dstl team worked for about a year to refine the training content and develop safe working practices so the FBI could undertake this essential training within the UK.

As most of the homemade explosives mixes were new to Dstl, additional scrutiny and small-scale hazard testing was required to ensure sufficient mitigations were in place for handling.

Participants received a unique and practical hands-on training experience:
- mixing a variety of homemade explosives
- making improvised charges
- observing their detonation
Participants and observers included international partners, such as the Forensic Science Northern Ireland, Netherlands Explosives Ordnance Disposal and the Netherlands Forensic Institute.

Dstl looks forward to future opportunities where we can continue this training and expand the benefits to others across the explosives and energetics community.

Find out more about how Dstl delivers mission success through science and technology advantage (https://www.gov.uk/government/collections/dstls-areas-of-work-programmes-and-project-portfolios).
Anniversary Statement: De Havilland Canada DHC-8-402, 9H-LWB
Source: gov.uk (2025-04-23)

Runway excursion at Guernsey Airport, 23 April 2024

The investigation into the runway excursion involving aircraft registration 9H-LWB is nearing completion. The investigation has been comprehensive, examining operational, technical and human factors to determine if these aspects contributed to the occurrence of this Serious Incident.
Reference documents for Customs (Additional Duty) (Russia and Belarus) Regulations 2022
Source: gov.uk (2025-06-27)

Find out about the additional duties which apply on certain goods originating from Russia and Belarus.

These documents set out the additional duties which apply on certain goods originating from Russia and Belarus.

The statutory instruments that have given legal effect to these reference documents, or revoked previous versions of this instrument, can be found at:
- The Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/376/contents/made)
Mrs M Robertson v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business & Trade: 3305306/2023
Source: gov.uk (2025-04-04)

Employment Tribunal decision.

Read the full decision in Mrs M Robertson v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business & Trade: 3305306/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67ed22dce9c76fa33048c656/Mrs_M_Robertson_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_3305306-2023__-_Judgment.pdf).
CIRD61201 - Land Remediation Relief: What is “land in a contaminated state”?: Transitional rules for pre-trading expenditure
Source: gov.uk (2025-07-28)


This guidance applies to expenditure incurred on or after 1 April 2009

ICTA88/S401

CTA09/S61

Where a company incurs qualifying expenditure for the purposes of its trade or profession before it commences trading, it is treated, under the rules for pre-trading expenditure, as having incurred the expenditure on the day that it commences trading; see the Business Income Manual, BIM46350 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim46350) plus.

If a company starts trading on or after 1 April 2009, and, before that date it has incurred expenditure on land remediation, which is treated under the pre-trading expenditure legislation as being incurred on the first day of trading then the rules for Land Remediation Relief that apply are those applying when the expenditure was actually incurred, not when the expenditure is treated as a deduction in arriving at the accounting profit. As the expenditure was incurred before 1 April 2009, it is the guidance at CIRD61001 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird61001) that applies.
Competition: Defence Innovation Loans FY25/26 Cycle 3
Source: gov.uk (2025-06-30)

Loans of up to £1 million with a below market interest rate of 7.4% per annum to help convert your mature defence innovation into a strong business proposition for defence procurement.

Defence Innovation Loans is Back: Commercialise your Defence Innovation (https://www.youtube.com/watch?v=yLwFcFJgZMg)

A video has been recorded to give you all the information you need about applying for a Defence Innovation Loan; Video: Defence Innovation Loans – Everything you need to know (https://youtu.be/YULCJAy_MHE).

Proposals must be submitted via the DASA submission service (https://www.gov.uk/government/collections/defence-and-security-accelerator-submit-your-research-proposal). If you are not already registered to use this portal, you can register here (https://accelerator-community.force.com/s/registration). We recommend you use a Google Chrome browser when accessing the Enterprise Collaboration Service.

Register

If you do not already have an account.. (https://accelerator-community.force.com/s/registration)

Login

If you already have an account.. (https://accelerator-community.force.com/s/)

For more information on the Defence Innovation Loan Competition and how to apply for funding, please read the Competition Document: Defence Innovation Loans above.
Grounding and capsize of creel fishing vessel Lexi Rose with loss of 1 life
Source: gov.uk (2025-02-27)

Location: Melrose Point, north-east Scotland.

Accident Investigation Report 4/2025

Read our marine accident investigation report, which includes what happened and subsequent actions taken:

MAIB investigation report 4-2025: Lexi Rose (https://assets.publishing.service.gov.uk/media/67bc34694ad141d908353404/2025-4-LexiRose-Report.pdf)

Summary

At about 1109 on the 21 September 2023, the creel fishing vessel Lexi Rose grounded, lost propulsion and capsized in shallow water on Melrose Point, Scotland. The lone skipper went over the side, suffered a head injury and drowned.

Safety issues

an uncontrollable emergency can develop rapidly if working single-handed close inshore in adverse environmental conditions

the propulsion loss was likely caused by operating the vessel close inshore where the outboard engine lower unit assembly, including its propeller, probably struck a rock and detached

after grounding it is unlikely the skipper had time to take emergency actions that might have improved his chances of survival, such as setting an anchor; raising a “Mayday” distress; and donning a personal flotation device (PFD)

the skipper’s chances of survival would have been improved had he been wearing a PFD

Recommendations

Given the existing industry guidance on the risks of single-handed fishing operations, no recommendations for single-handed fishing are made in this report.

Related publication

A safety flyer to the fishing industry (https://www.gov.uk/government/publications/accident-prevention-during-inshore-fishing-operations) was produced with this report, highlighting the dangers of anchor use as an accident prevention method while working close inshore.

Photograph credit

Image courtesy of HM Coastguard.
L Barnes v Certa Precision Engineering Ltd: 1800306/2025
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in L Barnes v Certa Precision Engineering Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/689094f7dc6688ed508783b5/1800306_L_Barnes_v_Certa_Precision_Engineering_Limited.pdf).

Read the full decision in L Barnes v Certa Precision Engineering Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68baec8b536d629f9c82ab5e/1800306_Luke_Barnes_v_Certa_Precision_Engineering_Limited_Judg.pdf).
Product Safety Report: Change Moore Electric Pruning Shears (2508-0022)
Source: gov.uk (2025-08-27)

Product Safety Report for Change Moore Electric Pruning Shears presenting a serious risk of electric shock.

Summary

Product: Change Moore Electric Pruning Shears

Hazard: The product presents a serious risk of electric shock due to poor internal built quality.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a risk of electric shock due to poor internal build quality. The internal connections are soldered directly to the PCB and there is no fuse or fusible resistor present. The transformer also does not meet the required creepage and clearance distances. Improvements are also required to the product marking and labelling.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejcted at the border and destroyed.

Additional information

PSD notification number: 2508-0022

Notified by: Local Authority Trading Standards
PM meeting with Prime Minister Støre  of Norway: 1 October 2025
Source: gov.uk (2025-10-01)

The Prime Minister met Prime Minister Jonas Gahr Støre of Norway in Copenhagen this evening ahead of the European Political Community summit tomorrow.

The Prime Minister met Prime Minister Jonas Gahr Støre of Norway in Copenhagen this evening ahead of the European Political Community summit tomorrow.

The leaders reflected on the thriving and fast-growing partnership between their two countries, and welcomed how this had already led to Norway selecting the UK to provide frigates to its navy, an agreement worth £10 billion and creating 4,000 jobs.

The Prime Minister reaffirmed his commitment to ongoing close work with Norway to place further economic pressure on Russia, particularly the shadow fleet, in the face of Putin’s brazen aggression in Europe.

They looked forward to seeing each other at the EPC Summit tomorrow.
Universal Credit: Housing Queries Routeway
Source: gov.uk (2025-10-09)

Guidance on how to resolve landlord queries about Universal Credit. It includes links to online information, and telephone numbers for specialist support.

The housing queries routeway provides guidance on how to resolve landlord queries about Universal Credit. It includes links to online information, as well as telephone numbers for specialist support.

In most cases you should attempt to resolve any claim or payment issues with your tenant. It will usually be the case that they can address the issue through their online Universal Credit journal (https://www.gov.uk/sign-in-universal-credit).

The Department for Work and Pensions (DWP) will need explicit consent from the claimant before talking to a landlord or other third party (including family members) about their claim. They can provide consent through their online Universal Credit journal (https://www.gov.uk/sign-in-universal-credit).

Read Universal Credit consent and disclosure of information (https://www.gov.uk/guidance/universal-credit-consent-and-disclosure-of-information) and ensure appropriate actions have been taken before contacting DWP.
Non-domestic rating: challenges and changes, 2017 and 2023 rating lists, September 2024
Source: gov.uk (2025-05-08)

Statistics on checks and challenges against the 2017 and 2023 local rating lists at 30 September 2024.

Released: 31 October 2024

Next Release: February 2024

Frequency of release: Quarterly

Coverage: England and Wales

This release includes statistics relating to checks and challenges under the Check Challenge Appeal (CCA) system used for the 2023 rating list in both England and Wales and the 2017 rating list in England. It also includes non-CCA challenges for the 2017 rating list in Wales,

In August 2023 we reviewed and redesigned the table structures for this publication, with the aim of making them more usable, as well as more consistent with presentation of official statistics across other departments. As such they will differ in structure to versions prior to August 2023.

We made some changes to improve the coherence of our suite of non-domestic statistics. This impacts both Challenges and Changes and Stock of Properties publications. We have removed the counts of assessment reviews tables from the NDR Challenges and Changes publication. In their place we have added tables in the NDR Stock of Properties publication showing counts of the main types of changes to the list i.e. insertions, deletions, reconstitutions etc, most of which are a result of assessment reviews. The purpose of this change is to help explain in a more complete way, year on year changes to stock and provide a more meaningful set of statistics. These changes were implemented from June 2024.

These statistics will be expanded in future releases depending on user needs, and data availability and quality.

For further details on the information included in this release, including a glossary of terms and a variable list for the CSV format files, please refer to the background information document or the CSV metadata file within the ‘CSV Files’ zip file.
IHTM16164 - Foreign Property in a trust: deemed domicile
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Where domicile is relevant (see IHTM47001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47001)), the deemed domicile provisions of IHTA84/S267 normally apply for the purposes of the excluded property provisions of IHTA84/S48. (IHTM16162 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16162))