theodi/ndl-core-corpus huggingface dataset:
CTM40955 - Particular Trades: mutual concerns: surplus from mutual trading not liable
Source: gov.uk (2025-09-26)


The case of Ayrshire Employers' Mutual Insurance Association Ltd v CIR (1946) 27TC331, confirmed that no tax had to be paid on surpluses from mutual trading. This is as a result of the principle that 'a man cannot trade with himself'. If a group of people join together for a common purpose their transactions with the umbrella body can be seen as mutual if
- the body's legal framework passes the tests for mutuality, and
- its transactions are with customers who are also members and accord with its legal framework.
If a body is incorporated, its legal framework will be set out in its constitutional documents (articles). If not incorporated, in rules or whatever instrument sets out its constitution. There may also be agreements, contracts for services for example, which deal with transactions between the body and its members.

The bodies are only free from tax on their trading activities. They remain taxable on all other income and gains, including income from property or bank interest, without relief for management expenses.

There is no relief for losses made on mutual trading, and no capital allowances available on capital expenditure.

Insurance companies are dealt with at CTM40600 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40600).
Mr A McClurg v Enermech Ltd: 4105129/2022
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mr A McClurg v Enermech Ltd: 4105129/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/67d84a781d56337f06b11f9c/4105129.2022_-_Mr_A_McClurg_v_Enermech_Limited__Judgment_Issued_09.01.2023.pdf).
Braintree District Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Braintree District Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- 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.
National Data Guardian Panel register of interests
Source: gov.uk (2025-04-14)

Register of interests for the panel members of the National Data Guardian (NDG).

This register of interests for the NDG’s panel members lists:
- their paid interests
- other relevant interests (e.g. political activities, membership of organisations or unpaid work)
- relevant personal interest of their personal partner and other close family members
- other information that could give rise to a conflict of interest
South West Advocates Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 South West Advocates Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Planning applications in England: October to December 2024
Source: gov.uk (2025-03-20)

Accredited Official Statistics on the number of planning applications received, decided and granted in England.

This release presents Accredited Official Statistics on authorities that undertake district and county level planning activities in England.

It covers information on planning applications received and decided, including decisions on applications for residential developments (dwellings) and enforcement activities.

Use our interactive dashboard (https://app.powerbi.com/view?r=eyJrIjoiMDQ1MmRlMjEtMThlMy00MWIxLThmNTEtMzU4M2I5ODNmYTJlIiwidCI6ImJmMzQ2ODEwLTljN2QtNDNkZS1hODcyLTI0YTJlZjM5OTVhOCJ9) to explore the data.

See the live tables for statistics on planning applications (https://www.gov.uk/government/statistical-data-sets/live-tables-on-planning-application-statistics) at national and local planning authority level.
Miss E MacFarlane and Mr F Lambert v A Taylor: 2305546/2024
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Miss E MacFarlane and Mr F Lambert v A Taylor: 2305546/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ebdf9f199d1cd55b48c594/Ms_E_MacFarlane___Mr_F_Lambert_v_Andrew_Taylor_-_2305546-2024_-_Strike_Out_Judgment.pdf).
EIM36900 - Deductions from earnings: capital allowances: procedures: capital allowances and loan interest relief
Source: gov.uk (2025-10-23)


Section 359(3) and (4) ICTA 1988

An employee may use a loan to buy plant or machinery . If the expenditure qualifies for capital allowances (see EIM36520 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36520)) the employee can also be given relief for the interest payable on the loan (see HS340 (https://www.gov.uk/government/publications/interest-and-alternative-finance-payments-eligible-for-relief-on-qualifying-loans-and-alternative-finance-arrangements-hs340-self-assessment-helpshee/hs340-interest-and-alternative-finance-payments-eligible-for-relief-on-qualifying-loans-and-alternative-finance-arrangements-2025)).

The loan interest relief depends on the employee's entitlement to capital allowances, not on whether such allowances are actually claimed. It may happen, for example, that an employee refrains from claiming allowances for a particular year (see EIM32860 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32860)). In such a case the employee would still be able to claim loan interest relief.

Employees cannot claim capital allowances for motor vehicles or bicycles (see EIM36520 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36520)). It follows that they also cannot claim loan interest relief on a loan obtained to purchase a motor vehicle or bicycle.
Bird flu: fourth premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/32)
Source: gov.uk (2025-05-08)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 27 March 2025.

Case information

8 May 2025

Following the successful completion of disease control activities and surveillance within the zone surrounding a fourth premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/32), the 10 km surveillance zone has been revoked.

28 April 2025

Following the successful completion of disease control activities and surveillance within the zone surrounding a fourth premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/32), the 3km protection zone surrounding this premises has ended and the area that formed this zone has become part of the 10km surveillance zone.

27 March 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a fourth premises near Thirsk, Thirsk and Malton, North Yorkshire (AIV 2025/32).

A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises have been humanely culled.

Declarations

Revocation of the surveillance zone (https://assets.publishing.service.gov.uk/media/681c70169ef97b58cce3e56f/Revocation_of_surveillance_zone_declaration_DPR_2025_52_AIV_2025_32.pdf)

This revokes and replaces declaration of the ending of a protection zone (PDF) (https://assets.publishing.service.gov.uk/media/680f8cdcb0d43971b07f5c3b/Declaration_of_the_ending_of_a_Protection_Zone__AIV2025-32_.pdf).

This revokes and replaces declaration of an avian influenza protection zone and surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/67e5bb0abb6002588a90d691/protection-surveillance-zone-DPR-2025-52.pdf).

Further information

Check the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d).

Check if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences).

Case number: AIV 2025/32
Wilberforce College
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 Wilberforce College 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 Wilberforce College 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.
Scheme design for bill discounts for new transmission network infrastructure
Source: gov.uk (2025-08-08)

We're seeking views on scheme design for a bill discount scheme to directly benefit people living close to new and significantly upgraded electricity transmission infrastructure.

This consultation sets out provisional views on the design of specific aspects of the Bill Discount scheme. This includes:
- which transmission infrastructure is in scope
- household eligibility
- how different eligible household types can access the benefit
- the role of a centralised administrator to deliver the scheme
We’re seeking to gain the perspectives and views of different stakeholders to establish an approach that is fair and effective. This includes stakeholders who could be involved in:
- delivering the bill discount scheme
- receiving bill discounts
Siemens Healthcare Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Siemens Healthcare Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Recognising the transferable skills that UK Armed Forces personnel bring to Siemens Healthineers GB

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.
Dr Madeleine Sumption MBE
Source: gov.uk (2025-01-15)

Madeleine Sumption is the Deputy Chair of the MAC. She is also the Director of the Migration Observatory at the University of Oxford, which provides impartial analysis of migration in the UK for public and policy audiences. Her research focuses on labour migration and the economic and social impacts of migration policies. Before joining Oxford, she was Director of Research for the international program at the Migration Policy Institute (MPI), in Washington, DC. She is currently chair of the Migration Statistics User Forum, which brings together producers and users of migration data in the UK. In 2017, she received an MBE for services to social science. Dr Sumption served as a committee member from 2016 until her appointment as Deputy Chair.

Madeleine Sumption is the Deputy Chair of the MAC.

She is also the Director of the Migration Observatory at the University of Oxford, which provides impartial analysis of migration in the UK for public and policy audiences. Her research focuses on labour migration and the economic and social impacts of migration policies.

Before joining Oxford, she was Director of Research for the international program at the Migration Policy Institute (MPI), in Washington, DC. She is currently chair of the Migration Statistics User Forum, which brings together producers and users of migration data in the UK.

In 2017, she received an MBE for services to social science.

Dr Sumption served as a committee member from 2016 until her appointment as Deputy Chair.
Other live animals - Import Information Notes
Source: gov.uk (2025-06-05)

Guidance for vets, importers and border control officials when importing other live animals or genetic material to Great Britain.

You must also read:
- General information: imports of live animals and germplasm - IIN GEN/1 (https://www.gov.uk/government/publications/general-information-imports-of-live-animals-and-germplasm-iin-gen1)
- Clarifying information: imports of live animals - IIN GEN/5 (https://www.gov.uk/government/publications/clarifying-information-imports-of-live-animals-iin-gen5)
Healthy Homes evaluation research: privacy notice
Source: gov.uk (2025-09-01)

Privacy notice for the evaluation of the Healthy Homes guiding principles.

This privacy notice is for participants in the evaluation of the Healthy Homes guiding principles. It explains your rights and gives you the information you are entitled to under UK data protection legislation.
St Helena, Ascension Island and Tristan da Cunha: Knowledge Base profile
Source: gov.uk (2025-11-14)

Information about St Helena, Ascension Island and Tristan da Cunha which will assist HM Passport Office staff process passport applications.

This document contains useful information about St Helena, Ascension Island and Tristan da Cunha which will assist HM Passport Office staff process passport applications.

This document includes information about:
- nationality
- legitimacy
- documents from St Helena, Ascension Island and Tristan da Cunha
IM Tec Solutions t/a DroneWorks
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 IM Tec Solutions t/a DroneWorks 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 IM Tec Solutions t/a DroneWorks 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 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.
Mr S Zbieralski v DPDgroup UK Ltd and Vito Logistics Ltd: 6010256/2025
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mr S Zbieralski v DPDgroup UK Ltd and Vito Logistics Ltd: 6010256/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/688a1852647852567573901c/Mr_S_Zbieralski_v_DPDgroup_UK_Ltd___Vito_Logistics_Ltd_-_6010256_2025_-_Preliminary_-_Judgment.pdf).
Product Safety Report: Wax Warmer, YSM-5005A sold via Amazon (2501-0001)
Source: gov.uk (2025-01-14)

Product Safety Report for Wax Warmer presenting a serious risk of electric shock.

Summary

Product: Wax Warmer, YSM-5005A sold via Amazon

Hazard: The product presents a serious risk of electric shock due to lack of protection from live parts.

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

This listing has been removed by the online marketplace (Amazon).

Product information

Hazard

The product presents a serious risk of electric shock because of the lack of protection from access to live parts. As the product is inadequately earthed, the insulation can break down during normal use, meaning the metal parts accessible to the consumer become live due to the fault. Unaware of this fault, the consumer may touch the item and receive an electric shock.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The import has been rejected at the borderand destroyed.

This listing has been removed by the online marketplace (Amazon).

Additional information

PSD number: 2501-0001

Notified by: Local Authority Trading Standards
Consultation - Merchant Shipping (International Safety Management) Code Regulations
Source: gov.uk (2025-10-17)

Consultation on a revised approach to International Safety Management Code Regulations following the UK’s exit from the EU

This is a Consultation on a proposed new Merchant Shipping (International Safety Management (ISM) Code) to revoke the UK assimilated version of Regulation (EC) 336/2006 on the implementation of the International Safety Management Code within the Community and the Merchant Shipping (International Safety Management (ISM) Code) Regulations 2014 and replace these two instruments with a new set of Regulations requiring compliance with the International Safety Management Code. The new SI will be accompanied by a new Marine Guidance Note.
Non-domestic rating: property counts and rateable value (RV) for properties in England with RV over £500,000
Source: gov.uk (2025-02-25)

Ad hoc release detailing total property counts and RV for properties in England with RV over £500,000, broken down by sector, sub-sector, special category and region.

This ad hoc release provides information around properties with a rateable value of £500,000 and over. This is a summary of the information published within csv files on 5 February 2025 as part of our non-domestic rating: stock of properties (https://www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024) release, with a breakdown by sub-sector and region for properties with a rateable value over £500,000. Its release is to support the committee stage of the Bill on 24 February 2025.

If you would like any further information on this release or any other statistical release please contact:

The VOA statistics team

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
Safety and security: domain report
Source: gov.uk (2025-04-15)

Research on residents’ experiences and perceptions of insecurity in 6 African cities.

Abstract

This working paper outlines mixed methods research on residents’ experiences and perceptions of insecurity in 6 African cities (Nairobi, Bukavu, Freetown, Mogadishu, Lagos and Maiduguri). It addresses broad questions regarding the meanings and experiences of, and response to, safety and in/security held by different urban residents; and about the range of actors and institutions involved in the production of in/security.

This output is part of the African Cities Research Consortium (ACRC) programme.

Citation

Adzande P and others. ‘Safety and security: domain report’ ACRC Working Paper 2024-07, African Cities Research Consortium, The University of Manchester, 2024

Links

Safety and security: domain report (https://www.african-cities.org/publications/working-paper-7/)
Better protection for victims thanks to new law on sexually explicit deepfakes
Source: gov.uk (2025-01-22)

Malicious predators who create sexually explicit deepfakes without consent can expect to face the full force of the law under a new amendment to legislation.

- New offence to be introduced as part of Data (Use and Access) Bill
- Law targets artificial images showing someone naked or engaging in sexual acts
- Move is latest step in mission to halve violence against women and girls
The measure, which was announced earlier this month, has been tabled by the Government as an amendment to the Data (Use and Access) Bill currently before Parliament, to ensure the new law is on the statute book as quickly as possible.

The new offence will target heinous abusers who create these artificial images either for sexual gratification or to cause alarm, distress, or humiliation. Those found guilty face an unlimited fine.

Justice Minister Sarah Sackman KC said:

Sexually explicit images created without consent constitute a fundamental violation of women’s autonomy and dignity.

As part of its Plan for Change, this Government is determined to clamp down on this degrading and chauvinistic behaviour.

The new offence has been carefully designed to apply to new developments in technology and to provide the best protection to victims. It will apply to ‘purported sexual images,’ including those appearing to show someone naked or engaged in a sexual act.

This builds on existing legislation which outlaws sharing or threatening to share intimate images, including deepfakes, without consent.

The Government also earlier this month committed to create new offences for the taking of intimate images without consent and the installation of equipment with intent to commit these offences, sending a clear message that those who commit intimate image abuse will face the full force of the law.

In September 2024 sharing intimate image offences were made priority offences under the Online Safety Act. This ensures platforms are responsible for finding and removing this type of content - or face enforcement action from Ofcom.

Further information:
- The Data (Use and Access) Bill is currently before Parliament, with the second day of Report in the House of Lords scheduled for 28 January
- The Government has tabled an amendment that will criminalise intentionally creating a sexually explicit deepfake without consent, and either with intent to cause alarm, humiliation, or distress, or for the purpose of sexual gratification and without reasonable belief in consent
- It is already an offence to share or threaten to share intimate images, including deepfakes, under the Sexual Offences Act 2003, following amendments that were made by the Online Safety Act 2023
- The new offences to create new offences for the taking of intimate images without consent and the installation of equipment with intent to commit these offences will be included in the Government’s Crime and Policing Bill, which will be introduced when parliamentary time allows
Mr A Oguntokun and Miss F Omar v Go Motor Retailers Ltd and others: 3312557/2020 and others
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr A Oguntokun and Miss F Omar v Go Motor Retailers Ltd and others: 3312557/2020 and others - Judgment (https://assets.publishing.service.gov.uk/media/62c43351e90e07748814bc61/Mr_A_Oguntokun___Miss_F_Omar_-_v_-_Go_Motor_Retailers_Ltd___Others_-_3312557-2020__3313242-2020___3306466-2021_-_Judgment.pdf).

Read the full decision in Mr A Oguntokun and Miss F Omar v Go Motor Retailers Ltd and others: 3312557/2020 and others - Preliminary Reserved Judgment (https://assets.publishing.service.gov.uk/media/63989b2f8fa8f5530632ed03/Mr_A_Oguntokun___other_v_Go_Motor_Retailing_Limited___others_3312557.2020___others_OPH_Reserved_Judgment.pdf).

Read the full decision in Mr A Oguntokun and Miss F Omar v Go Motor Retailers Ltd and others: 3312557/2020 and others - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6549f9423ff5770013a8812c/Mr_A_Oguntokun___Miss_F_Omar_-_v_-__1__Go_Motor_Retailers_Ltd___2__Stellantis___You_UK_Limited___Others_-_3312557-2020_3313242-2020___3306466-2021_-_Judgment.pdf).

Read the full decision in Mr A Oguntokun and Miss F Omar v Stellantis & You UK Ltd and others: 3312557/2020 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66700162cd41e028092229a3/Mr_A_Oguntokun_and_Ms_F_Omar_v_Stellantis_and_You_UK_Limited_and_Others-3312557-2020_and_Others-Reserved_Judgment.pdf).

Read the full decision in Mr A Oguntokun and Ms F Omar v Stellantis & You UK Ltd and Others: 3312557/2020 and Others - Remedy (https://assets.publishing.service.gov.uk/media/686f7522a08d3a3ca3b679aa/Mr_A_Oguntokun____Ms_F_Omar_-_v_-_Stellantis___You_UK_Limited___Others_-_3312557-2020__3313242-2020__3306466-2021___Reserved_Judgment.pdf).
SPE03090 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - bills of discharge
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The UK law requires a bill of discharge to be submitted for all discharges from Inward Processing and Authorised Use relief irrespective of the date of import.

For Authorised Use all the placements under the procedure for which the period of discharge ends, will need a bill of discharge which has to be submitted to the supervising customs office.

Where goods have been placed under a special procedure using two or more declarations by virtue of one authorisation, the placing or assignment of such goods or the products obtained therefrom under a subsequent customs procedure, or to their prescribed Authorised Use, shall be considered to discharge the procedure for the goods in question placed under the earliest of the declarations (hereinafter referred to as 'first in first out principle').

Further details are available in Special Procedures Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
STE Aerotech 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 STE Aerotech 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 STE Aerotech 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
- 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.
John O'Conner (Grounds Maintenance) 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 John O’Conner (Grounds Maintenance) 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 John O’Conner (Grounds Maintenance) 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.
Various At Beechfield Park, Hook Lane, Aldingbourne, Chichester, West Sussex, PO20 3XX: CHI/45UC/PHI/2024/0002-0017, 0037 CHI/45UC/PHI/2023/0039-0043, 0045-0051
Source: gov.uk (2025-09-26)

Southern Region, Regional Judge Whitney, Mr B Bourne MRICS, Ms T Wong on 10 and 11 June 2025

Read the full decision in PO20 3XX_CHI/45UC/PHI/2024/0002-0017, 0037 CHI/45UC/PHI/2023/0039-0043, 0045-0051_decision (https://assets.publishing.service.gov.uk/media/68c7fac15e09a4a59af0be96/Beechfield_Sept_2025_final.pdf)
Russia: mental health abroad
Source: gov.uk (2025-02-13)

Information for British nationals with mental health issues in Russia, including how the British Embassy can help.

Includes information on:
- how to get medical help
- renewing prescriptions
- compulsory hospitalisation
See also foreign travel advice for people with mental health needs (https://www.gov.uk/guidance/foreign-travel-advice-for-people-with-mental-health-issues) and mental health abroad (https://www.gov.uk/guidance/mental-health-and-wellbeing-abroad).
Small Business Survey 2024: methodology
Source: gov.uk (2025-10-20)

Details of the methodology used to conduct the Small Business Survey 2024.

This report explains the sampling and methodology of the Longitudinal Small Business Survey (LSBS) 2024, a large-scale telephone survey of UK small business owners and managers. It is the latest in a series of surveys dating back to 2003. Since 2015, the survey has been run annually with a longitudinal component and been known as the LSBS.
ECSH44970 - A business incorrectly declares that a beneficial owner, officer, or manager has previously passed the approvals check
Source: gov.uk (2025-03-28)


When a business makes an application to register for anti-money laundering supervision, it is asked if any of its beneficial owners, officers or managers (BOOMs) have passed the approval check. The business selects "Yes" or "No" in response to this question.

If the business selects “Yes” to this question, the relevant fee will not be generated by HMRC systems.

When there is no record of a BOOM being checked or tested

Occasionally, a business will incorrectly state that a BOOM has passed the approvals check and therefore will not be charged the relevant fee. If you cannot find a record of a BOOM previously passing the approvals check in HMRC systems, you should contact the business via secure communication issued to its government gateway account.

In the secure communication you should request that the business:
- Provide evidence to show that the person was previously approved and passed the test previously, or;
- that the business should amend its application to state that the BOOM has not previously been approved.
If the application is amended, the relevant fee will be automatically generated on HMRC systems. The business will need to pay this fee before its application can been progressed.

If the business does not provide evidence that the BOOM has previously passed the approvals check and does not amend its application to correct this inaccuracy, the business’ application for registration should be refused. Further guidance on the refusal process is available in ECSH47532. (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh47532)
UK regional trade in goods statistics, second quarter, April to June 2025: business counts data
Source: gov.uk (2025-09-11)

This spreadsheet provides supplementary data to that in the release of the UK regional trade in goods statistics from HM Revenue & Customs.

(https://assets.publishing.service.gov.uk/media/68b99a2ccc8356c3c882aad0/business_counts_data_2025_Q2.ods)

Second quarter 2025, UK regional trade in goods statistics: business counts (https://assets.publishing.service.gov.uk/media/68b99a2ccc8356c3c882aad0/business_counts_data_2025_Q2.ods)

ODS, 2.7 MB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This enables further analysis and comparison of UK regional trade in goods statistics data and contains information that includes:

quarterly information on the number of goods exporters and importers, by UK region and destination country

data on number of businesses exporting or importing

The spreadsheet provides data on businesses using both the whole number and proportion number methodology.

The spreadsheet covers:

Importers by whole number business count

Importers by proportional business count

Exporters by whole number business count

Exporters by proportional business count

The Exporters by proportional business count spreadsheet (https://www.gov.uk/government/collections/regional-goods-export-data) was previously produced by the Department for International Trade.