theodi/ndl-core-corpus huggingface dataset:
New guidance to help check property details
Source: gov.uk (2025-04-07)

The VOA has new guidance for customers who want to check the details we hold about their business property.

The Valuation Office Agency (VOA) has published new guidance to help you provide the right information about your property, when checking the details for:

factories, workshops and warehouses (https://www.gov.uk/guidance/helping-you-make-a-check-for-factories-workshops-and-warehouses)

shops (https://www.gov.uk/guidance/helping-you-make-a-check-for-shops)

offices (https://www.gov.uk/guidance/helping-you-make-a-check-for-offices)

If you provide false information you may be charged a penalty. This includes if the information is provided by an agent you have appointed to act on your behalf.

We have also updated our guidance on when we might issue a penalty (https://www.gov.uk/guidance/check-and-challenge-your-business-rates-valuation-penalties), including what is false information.

If an agent manages your business rates, it is your responsibility to make sure the information they provide to the VOA is correct.

Alan Colston, Chief Valuer at the VOA, said: “We want our property valuations to be based on the most accurate information possible. That’s why we’re doing more to support customers to get it right when using our Check and Challenge service, and using penalties only as a last resort.”

If you use an agent, it is important that you choose a reputable one. We have a checklist on how to choose a business rates agent (https://valuationoffice.blog.gov.uk/2024/04/11/how-to-choose-a-business-rates-agent/). We also have agent standards that explain what you should expect from an agent (https://www.gov.uk/guidance/voa-agent-standards?utm_medium=gov.uk&utm_source=newsitem&utm_campaign=agentstandards&utm_term=penaltiesguidance1).

You can manage your business rates yourself by creating a business rates valuation account on GOV.UK (https://www.gov.uk/business-rates-valuation-account).
Miss M Ewing v Glasgow City Council: 4112043/2018
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Miss M Ewing v Glasgow City Council: 4112043/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/682c56a0d112b221dce8ecd0/Miss_M_Ewing_v_Glasgow_City_Council_-_4112043.2018_-_Judgment.pdf).
CLM Fleet 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 CLM Fleet 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 CLM Fleet Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Industrial Power Units Group Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Industrial Power Units Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Mr M Burgess and Others v Royal Mail Group Ltd: 1401254/2023 and Others
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mr M Burgess and Others v Royal Mail Group Ltd: xx-xxxx-xxxx and Others - Strike Out (https://assets.publishing.service.gov.uk/media/67d83ff01d56337f06b11f92/Mr_M_Burgess___Others_v_Royal_Mail_Group_Ltd_-_xx-xxxx-xxxx___Others_-_Judgment.pdf).
HML Group
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 HML Group 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 HML Group 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.
River basin planning: working together 2024
Source: gov.uk (2025-08-15)

We want your feedback on the approach to working together to review and update the river basin management plans in 2027.

Working Together is the first consultation in the process of reviewing and updating the river basin management plans (https://www.gov.uk/guidance/river-basin-management-plans-updated-2022). It sets out the:
- consultation steps
- proposed timetable
- ways that you can get involved in contributing to the updated plans
We want your views and help to:
- identify which organisations need to be involved
- understand what other plans and strategies are critical to take into account
- what would help you engage with the process of updating the plans
92 Duvall Park Homes, Heyford Leys, Upper  Heyford OX25 5LX: CAM/38UB/PHI/2024/0611
Source: gov.uk (2025-11-04)

Eastern Region, Judge JR Morris and Mrs S Redmond BSc (Econ) MRICS on 18 July 2025

Read the full decision in 92 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0611 (https://assets.publishing.service.gov.uk/media/687f4b9d88c74f0fd15c970a/92_Duvall_Park_Upper_Heyford_OX25_5LX.pdf).

Read the full amended decision in 92 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0611 - Amended (https://assets.publishing.service.gov.uk/media/688cbb0923e00ee4ad463e50/92_Duvall_Park_Upper_Heyford_OX25_5LX_Amended.pdf).

Read the full supplementary decision in 92 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0611 - Supplementary (https://assets.publishing.service.gov.uk/media/688cbb2823e00ee4ad463e51/92_Duvall_Park_Upper_Heyford_OX25_5LX_Supplementray.pdf).
Best practice examples from 2023-24
Source: gov.uk (2025-04-10)

Best practice examples from the 2023-24 annual reports and accounts.

HM Treasury has published examples of best practice in financial reporting annually since April 2019 and is committed to supporting the continuous improvement of financial and non-financial reporting.

This report contains examples of best practice from the 2023-24 PDF versions of annual reports and accounts (ARAs). These publications provide a bank of best practice examples that can be used by entities preparing ARAs across government to drive ongoing improvements.
Inheritance Tax and Infected Blood compensation payments
Source: gov.uk (2025-11-26)

This measure extends the existing Inheritance Tax relief for Infected Blood compensation payments, if the eligible infected or affected person has already died when compensation is paid.

If an infected or affected person eligible for compensation under the Infected Blood Compensation Scheme and/or Infected Blood Interim Compensation Payment Scheme has already died at the time of payment, the estate of the first living recipient(s) of that payment will receive an Inheritance Tax credit to pass on the value of the compensation following their own death without an Inheritance Tax charge.

The first living recipient(s) will also have two years in which to pass on some or all of the compensation payment they receive without any Inheritance Tax becoming due. Any qualifying amount gifted will retain an equivalent Inheritance Tax credit.

These changes will apply regardless of whether the person originally eligible for compensation was an infected person or an affected person.
IHTM47041 - Long-term UK residence: Spousal domicile elections before 6 April 2025 – transitional rules
Source: gov.uk (2025-04-07)


Domicile elections made before 30 October 2024 will remain in place, with the spouse making the election treated as deemed UK domiciled until 5 April 2025 and then long-term UK resident from 6 April 2025 until 4 consecutive tax years of non-residence have elapsed.

It will also be possible to make a domicile election on or after 30 October 2024 and before 6 April 2025, with the spouse making the election treated as deemed UK domiciled until 5 April 2025 and then long-term UK resident from 6 April 2025 until 10 consecutive tax years of non-residence have elapsed.

After 6 April 2025, it will still be possible to make a domicile election which covers a period prior to 6 April 2025. In this case, the spouse making the election will be treated as deemed UK domiciled until 5 April 2025 and then long-term resident from 6 April 2025 until 10 consecutive tax years of non-residence have elapsed.

Once an election has ended due to the requisite period of non-UK residence, the electing spouse’s IHT position going forward will depend on whether they satisfy the long-term UK residence test under IHTA84/S6A (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)).

Examples

Example 1

Anastasia makes a domicile spousal election on 1 October 2024 and she will be treated as deemed domiciled until 5 April 2025 and then long-term UK resident from 6 April 2025 until 4 successive tax years of non-UK residence have elapsed.

Anastasia leaves the UK in December 2028 and does not return. She will cease to be a long-term UK resident after 5 April 2033.

Example 2

Alberto has made a domicile spousal election on 1 December 2024 and he will be treated as deemed domiciled until 5 April 2025 and then long-term UK resident from 6 April 2025 until 10 successive tax years of non-UK residence have elapsed.

Alberto leaves the UK in February 2026 and his first year of non-residence is 2026-27. Alberto will continue to be a long-term UK resident until 10 successive years of non-UK residence have elapsed. If Alberto does not return to the UK, he will achieve this at the end of the tax year 2035-36.

Example 3

Nicky makes a domicile spousal election on 20 May 2025 to be effective from 5 November 2024. She will be treated as UK domiciled from 5 November 2025 until 5 April 2025 and then treated as a long-term UK resident from 6 April 2025 onwards until she achieves 10 consecutive tax years of non-UK residence.

Nicky is non-UK resident when she makes the election. Therefore, her first tax year of non-UK residence is 2025-26.

If Nicky does not reside in the UK at any point, she will achieve 10 successive tax years of non-UK residence by the end of the tax year 2034-35.
Mr J Bragg v J Lewis: 6007124/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mr J Bragg v J Lewis: 6007124/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67d97a0c5bad4b1a7f01ed69/Mr_J_Bragg_-_v_-_Jamie_Lewis_-_6007124-2024_-_Judgment.pdf).
Larry’s Fishcakes
Source: gov.uk (2025-01-14)

In 2021 a family-run business in the North East was awarded funding to support the diversification of their business offering.

Key facts
- Applicant name: Larry’s Fishcakes Ltd
- Type of project: Processing of fisheries and aquaculture products and support for marketing across the sector
- Project value: £320,000
- FaSS award: £162,000
- Date awarded: July 2021 and December 2023
About the project

Family run business, Larry’s Fishcakes, is an established fishcake manufacturer in North Shields. They produce scampi, fish fingers and fishcakes. The company was heavily reliant on the wholesale market and faced logistical challenges in 2020/21 due to closures in the hospitality industry and transport issues as a result of Covid-19.

In 2021, MMO awarded £150,000 to Larry’s Fishcakes to reduce their reliance on the wholesale market and adhere to retail regulations allowing them to diversify fully into the retail sector. This was achieved by the purchase of a suite of processing equipment and a refrigerated vehicle. A further £12,000 was awarded in 2023 to support their marketing and promotional activity.

These investments have since enabled Larry’s Fishcakes to further diversify their business model to account for the impacts on the sector such as the cost-of-living crisis and cost of utilities, who now offer a home food service to meet the needs of their customers.

Craig Foster, Owner of Larry’s Fishcakes said:

The reality is that without FaSS assistance Larry’s Fishcakes would be in a dark place… if indeed here at all. Some of the things we did may not have worked 100% however the three to four years’ of projects have been very positive overall, and future proofed the company.

During these unprecedented times, the fact that we are still here and have managed to grow is a testament to my wonderful team, our suppliers, this funding support and our customers. I hope now that we can have a prolonged period of normality.”

FaSS enabled Larry’s Fishcakes to be flexible and MMO grants team have been incredibly helpful from day one.

Outcomes

By March 2025, this project is expected to deliver:
- 3 FTE created (delivered)
- 9 FTE safeguarded (delivered)
- Increased resilience
- Net profit increase of £80,000
- Improved market share by establishing a new customer base.
View more case studies here: Fisheries and Seafood Scheme: Selected case studies (https://www.gov.uk/government/collections/fisheries-and-seafood-scheme-selected-case-studies)
Altrad Babcock
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 Altrad Babcock 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 Altrad Babcock 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.
Safetell 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 Safetell 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 Safetell 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 Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
T Loughman & Co 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 T Loughman & Co 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 T Loughman & Co 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 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.
Mr H Rahim v The Big Word and The Big Word Overseas and Interpreting Ltd: 1309321/2020 and Others
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr H Rahim v The Big Word and thebigword Overseas Interpreting Ltd: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/618d13798fa8f50382034c97/Mr_H_Rahim_-v-_The_Big_Word___Other_-_1309321_2020_-_Judgment.pdf).

Read the full decision in Mr H Rahim v The Big Word and The Big Word Overseas and Interpreting Ltd: xx-xxxx-xxxx and Others - Judgment (https://assets.publishing.service.gov.uk/media/68404d714d433cd95b9fe7ff/Mr_H_Rahim_v_THe_Big_Word_Group_Ltd___Others_-_1309321_2020___Others_-_Judgment.pdf).
Ancre Somme Association (Scotland)
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 Ancre Somme Association (Scotland) 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 Ancre Somme Association (Scotland) 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.
Ms C Prior v Celestial Labs Ltd: 1400262/2024
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in Ms C Prior v Celestial Labs Ltd: 1400262/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68909273486754ec288783bb/Ms_C_Prior_v_Celestial_Labs_Ltd_-_1400262.2024_-_Judgment.pdf).
BIM24370 - Meaning of trade: mutual trading and members clubs: rugby clubs: Rugby Football Union (RFU) booklet
Source: gov.uk (2025-02-28)


In 1997 the RFU provided their members with a booklet setting out guidelines on mutual trading as it applied to RFU members. HMRC was consulted during the production of the booklet and accepted that it established a consistent and easily applied methodology to assist clubs in complying with their tax obligations. HMRC reserved its position as regards the detailed application of legal principles.

You should refer any case where following the RFU booklet apparently results in an outcome inconsistent with the legal principles underlying mutual trading to Business Profits.
Insolvency practitioner sanctions: Muhammad Usman Nazir 20 March 2025
Source: gov.uk (2025-04-15)

On 20 March 2025 a Disciplinary Consent Order was made against Mr Muhammad Usman Nazir FCA of Bristol

This order is made in relation to complaints that Mr Nazir, in his capacity as Liquidator, failed to conduct his investigations in accordance with:

a) Paragraph 8 of Statement of Insolvency Practice 2 effective from 6 April 2016; and / or

b) Paragraph 9 of Statement of Insolvency Practice 2 effective from 6 April 2016.

This was in breach of R2103.1 b) of the fundamental principle of professional competence and due care, as set out in the Insolvency Code of Ethics (effective from 1 May 2020).

Mr Muhammad Nazir is therefore liable to disciplinary action under Disciplinary Bye-Law4.1b
VCM40080 - Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: income tax relief reduced: example 1
Source: gov.uk (2025-11-06)


TCGA92/S150F (2)

In this example TCGA92/S150E(2) applies but TCGA92/S150E(5) does not.
- December 2012 investor subscribes £100,000 for 100,000 shares in a SEIS company. Maximum Income Tax relief for that year of £50,000 is given in the tax year 2012-13 applying the SEIS rate 50%.
- January 2014 the investor receives £20,000 value from the company. The Income Tax relief is reduced by £10,000 by making an assessment.
- January 2018 all the shares are sold for £270,000.
The chargeable gain before any exemption under section 150E(2) is calculated:

Gain

Amount

Disposal proceeds

£270,000

Less cost

£100,000

Chargeable gain

£170,000

The exemption applies only to the gain remaining after deducting the following amount:

Chargeable gain x Reduction in relief

Relief attributable to shares before the reduction

Chargeable gain £170,000 x £10,000 = £34,000

£50,000

£136,000 of the gain is exempt and £34,000 remains chargeable.
Maternity certificate (MAT B1): guidance for health professionals
Source: gov.uk (2025-04-11)

Guidance for healthcare professionals who issue form MAT B1 to verify a pregnancy and confirm the expected week of confinement.

This guidance is for doctors or registered midwives who issue maternity certificates (form MAT B1) to pregnant women to verify the pregnancy and confirm the expected week of confinement.

Information for claimants

Financial help when having a baby (https://www.gov.uk/browse/childcare-parenting/financial-help-children)

Calculate your leave and pay when you have a child (https://www.gov.uk/pay-leave-for-parents)
DSIT: special advisers' gifts, hospitality and meetings
Source: gov.uk (2025-09-25)

All data on DSIT special advisers’ gifts, hospitality and meetings with senior media figures.

The Department for Science, Innovation and Technology (DSIT) publishes details of meetings between special advisers and senior media figures. It also includes details of gifts and hospitality received by special advisers.
Buy statutory biodiversity credits
Source: gov.uk (2025-06-26)

Find out how to buy statutory biodiversity  credits.

Buying statutory biodiversity credits (https://www.gov.uk/guidance/statutory-biodiversity-credits) is a last resort option for developers if you are unable to use on-site or off-site units to deliver biodiversity net gain (BNG).

You cannot use an agent or representative to act on your behalf to buy statutory biodiversity credits.

How to buy statutory biodiversity credits

You will need to buy statutory biodiversity credits (https://www.gov.uk/guidance/buying-statutory-biodiversity-credits).

We will process your application. A third-party supplier will use your information for customer due diligence checks. These are to check you are who you say you are and to carry out anti-money laundering checks. Our privacy notice (https://www.gov.uk/government/publications/natural-england-privacy-notices) tells you how we will be sharing your information.We aim to contact you within 4 weeks of receiving your order to tell you if you’ve passed the initial checks. If more checks are needed, we will let you know. This could take up to 8 weeks in total.

If you pass the checks, you will receive a proforma invoice with instructions on how to pay for your credits.If you do not pass the checks, you will not be able to continue with your application.

After you pay for your credits, you will receive a proof of purchase. You can send this to your local planning authority (LPA) as part of meeting your BNG requirements.

Cancellation of orders and refunds

You can cancel your order any time before paying for your credits.

Find more information about refunds in our terms and conditions (https://www.gov.uk/government/publications/statutory-biodiversity-credits-terms-and-conditions).

Get help with your application

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)We aim to reply within 10 working days.

Give feedback on this guidance by completing a short survey (https://defragroup.eu.qualtrics.com/jfe/form/SV_5o5oLGAit8CffNk).
Announcement of Opportunity: Exploration Science working group support
Source: gov.uk (2025-05-13)

The purpose of this AO is to support academics who have been selected for groups and/or science teams, campaign science groups and other definition work relating to Exploration missions.

The UK Space Agency is making funding available to support academics who have been selected for groups and/or science teams, campaign science groups and other definition work relating to named Exploration missions.

Funding type: Travel, time and research support for academics

Who can apply: Academics selected for groups and/or science teams, campaign science groups and other definition or community work relating to named UK Space Agency Exploration Science missions.

Award range: Up to £100,000

Closing date: Responsive call: always open
Automated vehicles: protecting marketing terms
Source: gov.uk (2025-06-10)

Seeks views on protecting the use of certain terms in vehicle marketing so they can only be used for authorised automated (self-driving) vehicles.

The Automated Vehicles Act 2024 (https://www.legislation.gov.uk/ukpga/2024/10/contents) protects certain terms from being used to market vehicles that have not been authorised as automated vehicles. This will help prevent misunderstanding by ensuring that protected terms are only used when marketing vehicles that meet our self-driving standards.

We are seeking views on which terms should be protected.

View this consultation in Welsh (https://www.gov.uk/government/consultations/cerbydau-awtomataidd-diogelu-termau-marchnata.cy)
Minister of State (Minister for Border Security and Asylum)
Source: gov.uk (2025-10-31)

The Minister’s responsibilities are: Border Security Command: reducing small boat arrivals and organised immigration crime reducing the asylum caseload, exiting hotels and reducing the supported population Immigration Enforcement: Increasing returns (including FNOs), immigration detention estate expansion, illegal working asylum, illegal migration and returns policy, safe and legal policy and refugee resettlement policy reducing net migration: legal migration policy tackling visa abuse innovative solutions Immigration White Paper implementation European Entry Exit System modern slavery policy as it relates to immigration status

The Minister’s responsibilities are:
- Border Security Command: reducing small boat arrivals and organised immigration crime
- reducing the asylum caseload, exiting hotels and reducing the supported population
- Immigration Enforcement: Increasing returns (including FNOs), immigration detention estate expansion, illegal working
- asylum, illegal migration and returns policy, safe and legal policy and refugee resettlement policy
- reducing net migration: legal migration policy
- tackling visa abuse
- innovative solutions
- Immigration White Paper implementation
- European Entry Exit System
- modern slavery policy as it relates to immigration status
British Embassy to Observe Honduras’ General Elections
Source: gov.uk (2025-11-29)

The British Embassy will take part in the observation of Honduras’ general elections scheduled for 30 November 2025.

Acting under an invitation from the National Electoral Council (CNE), the British Embassy in Guatemala—also accredited to Honduras—will join the international observer mission.

Our role will encompass monitoring key stages of the electoral process, including preparations, voting, counting, and the announcement of results, as well as assessing the overall electoral environment. Observers will evaluate whether the elections adhere to Honduras’ legal framework and align with international standards and best practices.

Through this participation, the United Kingdom underscores its steadfast commitment to democratic values and reaffirms the importance of free, fair, transparent, and secure elections in Honduras.
19-24 Briar Court, 440 London Road, North Cheam SM3 8JE: LON/00BF/LDC/2024/0615
Source: gov.uk (2025-05-07)

Residential Property Tribunal Decision of Judge S.J. Walker on 15 April 2025

Read the full decision in 19-24 Briar Court, 440 London Road, North Cheam SM3 8JE: LON/00BF/LDC/2024/0615 (https://assets.publishing.service.gov.uk/media/6819fece386c17c856f1731a/250415_J_Walker_Decision_19-24_Briar_Court.pdf).
Trojan Technologies 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 Trojan Technologies 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 Trojan Technologies 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
We also pledge the following:

Employment support to members of the Armed Forces Community: We commit to sharing our own experiences of leaving the military and providing guidance to those about to embark on the journey.

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.
Heather Self
Source: gov.uk (2025-09-11)

Heather Self is a Non-Executive Director at HM Revenue and Customs (appointed September 2025). Currently Heather is a consultant and former partner at Blick Rothenberg, with over 30 years’ experience advising on UK and international corporate tax matters. Heather has also held senior roles across the legal, corporate and public sectors, including partner at international law firm Pinsent Masons LLP and group tax director at Scottish Power. She has also served as an anti-avoidance advisor at HMRC. Heather is a member of the IFS Tax Law Review Committee and was previously a member of the CBI Tax Committee. She is a former Chairman of the CIOT Technical committee and was a founding member of Women in Tax. Heather received a lifetime achievement award at the 2023 Taxation Awards.

Heather Self is a Non-Executive Director at HM Revenue and Customs (https://www.gov.uk/government/organisations/hm-revenue-customs) (appointed September 2025).

Currently Heather is a consultant and former partner at Blick Rothenberg, with over 30 years’ experience advising on UK and international corporate tax matters. Heather has also held senior roles across the legal, corporate and public sectors, including partner at international law firm Pinsent Masons LLP and group tax director at Scottish Power. She has also served as an anti-avoidance advisor at HMRC.

Heather is a member of the IFS Tax Law Review Committee and was previously a member of the CBI Tax Committee. She is a former Chairman of the CIOT Technical committee and was a founding member of Women in Tax.

Heather received a lifetime achievement award at the 2023 Taxation Awards.