theodi/ndl-core-corpus huggingface dataset:
MTT27140 - Calculating the effective tax rate: Covered tax balance: Deferred tax: Re-measurement after change in tax rate
Source: gov.uk (2025-08-05)


Where an amount of deferred tax expense arises from a change to the tax rate, that amount must be excluded when determining the total deferred tax adjustment amount. This is because the amounts accrued in this respect are simply changes to amounts already accrued in a previous year and should not be taken into account in the covered taxes balance for the current year (does not relate to current year adjusted profits).

Only the re-measurement of the amount of deferred tax expense is excluded. When the deferred tax asset or liability that has been remeasured reverses in a subsequent year, no further adjustment is required when calculating the total deferred tax adjustment amount in that year, that is, the tax rate prevailing for the period when the reversal takes place applies.

This is set out in section 182(2)(d) of Finance (No.2) Act 2023.

The impact of a change in tax rate on the deferred tax expense may need to be addressed through a post filing adjustment where the change in tax rate is relevant (see MTT25310 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25310)).

Example

In 2035, Z Ltd incurs a tax loss of 100. The tax rate is 10% so this is recognised as a deferred tax asset of 10. For the purposes of this example, Z Ltd has chosen not to apply s186.

In 2036, Z Ltd makes neither a profit nor a loss, and the tax rate increases to 15%. In Z Ltd’s accounts the deferred tax asset in respect of the loss carried forward from 2035 is increased to 15. The increase of 5 to the deferred tax asset (and credit of 5 to deferred tax expense) is excluded from the total deferred tax adjustment amount for the 2036 period and so is not taken into account in calculating the covered tax balance and effective tax rate in 2036. Absent this exclusion, the covered taxes balance in 2036 would be lower by 5, causing the ETR to also reduce.

In 2037 (when the tax rate is still 15%), Z Ltd makes a profit of 100 and the carried forward tax loss is utilised in full so there is no actual tax payable and thus no current tax expense. This deferred tax asset of 15 is utilised and the accounts will show a deferred tax expense of 15. For MTT purposes, the 15 is reflected in the total deferred tax adjustment in 2037. The covered taxes balance for the year is 15 (made up of current tax expense of 0 and deferred tax expense of 15).
Mr L Cyrus v Greenwich Students’ Union: 6021845/2024
Source: gov.uk (2025-11-24)

Employment Tribunal decision.

Read the full decision in Mr L Cyrus v Greenwich Students’ Union: 6021845/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/692436d4f2b88d41c7ba7e3a/Mr_L_Cyrus_v_Greenwich_Students__Union_6021845-2024_Judgment.pdf).
Work and tasks of a contracted Ofsted inspector
Source: gov.uk (2025-06-26)

Find out what tasks you will have if you contract as an Ofsted inspector.

Your role

Your role will be a team inspector.

You might also carry out quality assurance activities.

As a team inspector, you will:
- complete all the tasks allocated by the lead inspector for that inspection
- act in accordance with the applicable Ofsted framework and any other identified inspection requirements
- prepare appropriately for an inspection by reading in advance any joining instructions or other material the lead inspector supplies
Your work on an inspection will be evaluated by the lead inspector.

Quality assurance work

As a contracted Ofsted inspector, you might be asked to carry out quality assurance specialist activity. This will involve:
- reports
- letters
- advice notes
- using criteria and levelled standards to evaluate the quality of inspection outputs
- recording the quality of inspection outputs
Feedback

You will receive feedback on the quality of the services you have provided. We might use this information to inform further training and support. Where there are major shortcomings in quality then Ofsted reserves the right to apply remedies.

If your inspections or the provision of other services do not meet the standards required by Ofsted then we reserve the right to terminate our commercial arrangements with you.
Ms MA Kelly v Glasgow East Women’s Aid (in Liquidation) and others: 4105551/2024
Source: gov.uk (2025-01-21)

Employment Tribunal decision.

Read the full decision in Ms MA Kelly v Glasgow East Women’s Aid (in Liquidation) and others: 4105551/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677d0361d119b34537665501/Ms_MA_Kelly_v_Glasgow_East_Women_s_Aid__in_Liquidation____Other_-_4105551.2024_-_Judgment.pdf).
Borderers Guesthouse
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 Borderers Guesthouse 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 Borderers Guesthouse 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.
Salisbury FC 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 Salisbury FC 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 Salisbury FC 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
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.
Conflict, Stability and Security Fund: programme summaries for South East Asia and the Pacific 2022 to 2023
Source: gov.uk (2025-01-30)

This page includes summaries of Conflict, Stability and Security Fund (CSSF) programmes for South East Asia and the Pacific covering 2022 to 2023.

Programme summaries give an annual overview of each Conflict, Stability and Security Fund (CSSF) programme. They explain what support the CSSF provided and intended outcomes, stating:

where the programme worked

what it is trying to achieve

the budget

the programme length

They break down programme activity into individual components or projects, with details of the lead UK government department and the organisations that are implementing the programme. View further detail on the programme summary form (https://www.gov.uk/government/publications/understanding-a-conflict-stability-and-security-fund-programme-summary).

The CSSF aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons are:

to protect national security interests

for the safety and security of beneficiaries, partners and partner governments

The UK Integrated Security Fund (UKISF) (https://www.gov.uk/government/organisations/uk-integrated-security-fund/about) replaced the Conflict, Stability and Security Fund in April 2024.
Mr A Tidd v Devon and Somerset Fire and Rescue Service: 1401464/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr A Tidd v Devon and Somerset Fire and Rescue Service: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690b4679c22e4ed8b05184df/Mr_A_Tidd_-vs-_Devon_and_Somerset_Fire_and_Rescue_Service_-_xx-xxxx-xxxx_-_Judgement.pdf).

Read the full decision in Mr A Tidd v Devon and Somerset Fire and Rescue Service: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/671679e1583ef2380ad99851/Mr_A_Tidd_-vs-_Devon___Somerset_Fire___Rescue_Service_-_xx-xxxx-xxxx_-_Reasons.pdf).
Tredegar Town 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 Tredegar Town 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 Tredegar Town 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 Spouses And Partners
- 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.
Civil Society Covenant: Government Outcomes Lab
Source: gov.uk (2025-07-17)

Data sharing and partnership working.

The Government Outcomes Lab (GO Lab) is a research and policy centre at the Blavatnik School of Government, University of Oxford, established through a partnership with the UK Government. The mission of the GO Lab is to enable government to partner more effectively with the private and social sectors to improve people’s lives. The GO Lab offers a collaborative hub to enhance government learning from outcomes-based commissioning through world-class research, data curation and sharing, and responsive policy engagement.

Data-led decision making

Through initiatives such as INDIGO (International Network for Data on Impact and Government Outcomes) GO Lab’s work illustrates how data-led decision making can support effective working relationships across sectors. INDIGO is a global data collaborative that openly and transparently shares data about outcomes-focused partnerships. The INDIGO initiative includes the maintenance of a community of practitioners, a system for sharing data and open-access datasets designed to serve as public goods, such as a comprehensive dataset on social outcomes partnerships, and outcomes achieved by the Life Chances Fund projects.

Key learnings

Open data sharing between civil society and public bodies creates a shared evidence base and improves mutual understanding, while empowering civil society and other stakeholders to better understand and engage with government initiatives.
Tell Media 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 Tell Media 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 Tell Media Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr C Campbell v Kilgraston School Trust (In Sequestration Care of PWC): 4107445/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Mr C Campbell v Kilgraston School Trust (In Sequestration Care of PWC): 4107445/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/684bff88bd35d2f88bcba2bd/Mr_C_Campbell_v_Kilgraston_School_Trust__In_Sequestration_Care_of_PWC__-_4107445.2024_-_Judgment.pdf).
Clearly Drinks
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 Clearly Drinks 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 Clearly Drinks 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.
Zen Internet Ltd v Mr Paul Stobart [2025] EAT 153
Source: gov.uk (2025-10-27)

Employment Appeal Tribunal Judgment of Marcus Pilgerstorfer, Deputy Judge of the High Court on 27 October 2025.

Read the full Judgment in Zen Internet Ltd v Mr Paul Stobart [2025] EAT 153 (https://assets.publishing.service.gov.uk/media/68ff525b49d08dd781b48350/Zen_Internet_Ltd_v_Mr_Paul_Stobart__2025__EAT_153.pdf).
2 Peasmead Terrace, London E4 6NU : LON/00BH/HNA/2023/0059
Source: gov.uk (2025-01-09)

Residential Property Tribunal Decision of Judge Robert Latham and Mr Mel Cairns MCIEH dated 09 December 2024.

Read Full Decision in DECISION_2 Peasmead Terrace, London E4 6NU-LON_00BH_HNA_2023_0059 (https://assets.publishing.service.gov.uk/media/6756d44df96f5424a4b87779/DECISION_2_Peasmead_Terrace__London_E4_6NU-LON_00BH_HNA_2023_0059.pdf)
John Mason International Movers
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 Mason International Movers 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 Mason International Movers 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.
Walker Engineering (NW) 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 Walker Engineering (NW) 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 Walker Engineering (NW) 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 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.
Historical total factor productivity for England by farm type
Source: gov.uk (2025-01-16)

Official statistics of total factor productivity for England by farm type using Farm Business Survey data from 1990/91.

Total factor productivity (TFP) is a key measure of the economic performance of agriculture. It represents how efficiently the agricultural industry uses the resources that are available to turn inputs into outputs. The methodology used to calculate the national statistics for “Total factor productivity for the UK agricultural industry” has been applied to data from the Farm Business Survey for England to produce TFP for selected farm types. Results for specialist pigs, specialist poultry and horticulture farms have not been presented due to concerns around smaller sample sizes for these farm types.

For UK Total Factor Productivity statistics please refer to “TFP for the UK agricultural industry” (https://www.gov.uk/government/collections/productivity-of-the-agricultural-industry)

Next update: see the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest)

Defra statistics: farm business survey

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

You can also contact us via X: https://x.com/DefraStats
Knife and Offensive Weapon Sentencing Statistics:  2024
Source: gov.uk (2025-05-14)

Trends in cautioning and sentencing of knife and offensive weapon offences.

Details

This publication presents key statistics describing the trends in the number of offenders In England and Wales receiving cautions and convictions for:
- Possession of an article with a blade or point
- Possession of an offensive weapon, or
- Threatening with either type of weapon
Please note that cases still awaiting final decisions are no longer accounted for using estimation methodology. These are generally cases in the latest periods and are now counted as ‘other’ disposals until final decisions are made unless separately specified.

Accompanying files

As well as this bulletin, the following products are published as part of this release:
- ODS format tables containing data on knife or offensive weapon offences up to December 2024
- An interactive table tool to look at previous offences involving possession of a blade, point or offensive weapon. The tool provides further breakdowns by officer identified sex, police identified ethnicity and prosecuting police force area. The data used in the tool is also included as a separate csv file.
We regularly carry out work to improve our statistics and geography breakdowns, therefore please refer to the latest publication for the most up-to-date figures. The bulletin was produced and handled by the ministry’s analytical professionals and production staff.

Pre-release access

Prior to publication pre-release access of up to 24 hours was granted to the following persons:

Ministry of Justice:

Lord Chancellor and Secretary of State for Justice; Parliamentary Under Secretary of State – covering sentencing; Permanent Secretary; Minister and Permanent Secretary Private Secretaries (x3); Special Advisors (x2); Director-General Policy: Prisons, Offenders and Analysis; Head of Sentencing Policy; Policy Advisor, Custodial Sentencing Policy Unit; Head of Youth Justice Policy; Deputy Head of News and relevant press officers (x3).

Youth Justice Board:

Senior Communications Manager

Home Office:

Home Secretary; Parliamentary Under Secretary of State for Crime and Policing; Minister Private Secretaries (x2), Special Advisors (x2), Policy Advisor, Serious Violence Unit; Head of Media and relevant press officers (x1)
Compulsory purchase process: guidance
Source: gov.uk (2025-01-31)

Guidance on compulsory purchase process and a model compensation claim form for use by those affected by compulsory purchase.

The compulsory purchase guidance provides detailed guidance on the compulsory purchase process and compensation rules in England. It explains the different stages of the process and the key procedural requirements. It also sets out advice on compulsory purchase powers.

The model compensation claim form is intended to streamline the process of claiming and assessing the compensation due to those who are affected by compulsory purchase. The form sets out all the information which needs to be provided in support of a claim. It also contains guidance notes to aid completion of the form.
Energy Trends and Prices statistical release: 27 March 2025
Source: gov.uk (2025-03-27)

The latest provisional monthly energy production, trade, consumption and prices statistics produced by the Department for Energy Security and Net Zero.

Energy production, trade and consumption statistics are provided in total and by fuel (coal, oil, gas and electricity). Energy price statistics cover domestic price indices, prices of road fuels and petroleum products and comparisons of international road fuel prices.

For enquiries about these statistics, contact:
- energy production, trade and consumption - xxx@xxx.xx (mailto:xxx@xxx.xx)
- energy prices - xxx@xxx.xx (mailto:xxx@xxx.xx)
The Designation of Features (Notices) (England) Regulations 2012 and The Designation of Features (Appeals) (England) Regulations 2012: Post-implementation review (PIR) – RPC opinion (red-rated)
Source: gov.uk (2025-05-06)

Regulatory Policy Committee opinion on DEFRA’s PIR in respect of The Designation of Features (Notices) (England) Regulations 2012 and The Designation of Features (Appeals) (England) Regulations 2012

Section 30 and Schedule 1 of the Flood and Water Management Act 2010 enable the Environment Agency, a lead local flood authority or an internal drainage board to designate privately-owned flood and coastal erosion risk management assets in England where certain conditions are met. Once designated, the owner of the feature cannot alter, remove or replace it without consent from the relevant authority. These regulations were introduced to effect these powers.

A single PIR was done for both measures to consider how these processes were used. The PIR, as reviewed by the RPC, recommended retention of the regulations despite them having been used only a few times (rather than the thousands anticipated on their introduction). The RPC red-rated the PIR on the basis that the limited use of the regulations and the lack of any evidence of their value did not make a compelling case for their retention and suggested an alternative approach might have been appropriate.

The Department has now published the PIR separately alongside both SIs here (https://www.legislation.gov.uk/ukia/2025/88/pdfs/ukia_20250088_en.pdf) and stated the Government’s intention to leave the regulations in place at this time. We note that the Department has undertaken further work since we issued our opinion and has updated the PIR to reflect this. Despite further effort, it has not been possible to collect additional information. We note the intent to leave the regulations in place for the present given the department has found no evidence of them creating a burden on businesses, and the commitment to undertake a further PIR five years on from this one, at which point it will hopefully be possible to gather better evidence for either retention or removal of the regulations.
Business tools and training
Source: gov.uk (2025-10-21)

The IPO's IP for business tools, training and guidance can help you create value from your ideas, turning inspiration into sustainable business success.

This suite of useful online tools and training include:
- free online IP Equip training tool
- free online IP Health Check
- free online B2B (Business to Business) Toolkit
- free online IP for Investment Tool
- IP Masterclass training course
16 to 19 funding: allocation statement guides
Source: gov.uk (2025-06-05)

Explains how we calculate your 16 to 19 funding allocation.

You can find your 16 to 19 allocation statement in Document exchange in the ‘Documents received from DfE’ section. To access Document exchange, log into DfE Sign-In (https://services.signin.education.gov.uk/). If you need access, please contact one of the super-users in your organisation. If you experience any issues accessing DfE Sign-In, please contact the help desk.

We have announced a one-year 5% uplift for T Level funding bands (https://www.gov.uk/government/publications/t-level-funding) for academic year 2025 to 2026. We have also updated the rates in our 16 to 19 funding rates and formula and T Level funding guidance for academic year 2025 to 2026. We aim to revise 16 to 19 funding allocation statements in June 2025 to incorporate the 5% T Level uplift. The rates in your current 16 to 19 funding allocation statements do not contain the uplift.

We will publish information on this page that will help you understand your 16 to 19 revenue funding allocations for academic year 2025 to 2026.
Name related case notes: caseworker guidance
Source: gov.uk (2025-11-21)

Tells HM Passport Office staff about name related case notes and name related automatic case notes that the system adds automatically.

This guidance tells HM Passport Office staff:
- what they must include in their case notes about the customer’s name
- how to make sure the Application Management System adds the correct case notes and passport notes
Mr A Nur v Draughts Ltd and Others: 3200525/2025
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Mr A Nur v Draughts Ltd and Others: 3200525/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68f624792f0fc56403a3d0dd/Mr_A_Nur_v_Draughts_Ltd___Others_-_3200525_2025_-_Judgment.pdf).
P Garcia v Ignite Group Services Ltd (In creditors’ voluntary liquidation) and Justizia Technologies Ltd: 6003599/2025
Source: gov.uk (2025-08-22)

Employment Tribunal decision.

Read the full decision in P Garcia v Ignite Group Services Ltd (In creditors’ voluntary liquidation) and Justizia Technologies Ltd: 6003599/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68a4591da66f515db6934403/Peter_Garcia_v_Ignite_Group_Services__in_creditors__voluntary_liquidation_____Other_6003599_2025.pdf).
A Chance v Philip's Wholesale Ltd: 6007057/2024
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in A Chance v Philip’s Wholesale Ltd: 6007057/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/672208ef4da1c0d41942a924/Mr_A_Chance_-v-_Philips_Wholesale_Limited_-_6007057_2024_-_Prelim_Judgment.pdf).

Read the full decision in Mr A Chance v Philip’s Wholesale Ltd: 6007057/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ea93dd0678ace40a7f277b/Mr_A_Chance_v_Philip_s_Wholesale_Limited_-_6007057_2024_-_Judgment.pdf).
Leasehold dwellings, 2023 to 2024
Source: gov.uk (2025-05-22)

Annual estimate of the number of leasehold dwellings in England by tenure, dwelling type and region.

This report presents an estimate of the number of leasehold dwellings in England in 2023 to 2024 by tenure, dwelling type and region.

It includes an estimate of the number of leasehold and freehold dwellings in the social rented sector in addition to those in the owner occupied and private rented sectors. Shared owners are included and presented as owner occupiers.
SEH French
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 SEH French 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 SEH French 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
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.
Clear 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 Clear 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 Clear 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:

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.
Load factors for renewable wind technologies
Source: gov.uk (2025-07-23)

This research was carried out by DESNZ and represents an updated methodology to estimate net load factors for renewable wind technologies.

This research covers onshore wind and offshore wind technologies and represents an updated methodology that can be used to estimate net load factors for renewable wind technologies. This research is currently undergoing external peer review.

As per other research reviews in the Generation Costs series, the evidence presented here may inform:
- cost estimates and technical assumptions within the Generation Costs Reports
- administrative strike prices (ASP) analysis for the Contracts for Difference (CfD) renewables deployment scheme
- power sector modelling