theodi/ndl-core-corpus huggingface dataset:
SPE16550 - Hydrocarbon oils: Propane and Butane
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Note: This manual is under review and is likely to be withdrawn.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).

Importations under the Authorised Use sub-headings listed below are subject to the general controls noted in this section:
- 27111219 Propane of a purity not less than 99% - for other purposes.
- 27111291 Propane, other for undergoing a specific process.
- 27111293 Propane, other for undergoing chemical transformation by a process other than those specified in sub-heading 27111991.
- 27111310 Butanes for undergoing a specific process.
- 27111330 Butanes for undergoing chemical transformation by a process other than those specified in respect of sub-heading No 27111310.
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.
Somerset NHS Foundation Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Somerset NHS Foundation Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working in partnership with other NHS organisations and our local regular armed forces establishments to provide optimal care for the armed forces community

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.
Environment Agency: pay gap
Source: gov.uk (2025-03-25)

Data on average earnings at the Environment Agency  covering differences in gender, disability, race, religion and belief and sexual orientation.

The reports provide data on the pay gap at the Environment Agency and contains:
- an overview of the Environment Agency pay gap
- Environment Agency pay gap comparison with UK-wide data
- an explanation of pay gap terminology
- details on how the Environment Agency has improved diversity to date
- summary of initiatives to improve diversity in the future
- ordinary hourly and bonus pay gap descriptions for gender, disability, race, religion and belief and sexual orientation
Harwich Haven Authority
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 Harwich Haven Authority 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 Harwich Haven Authority 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.
Bloomberg 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 Bloomberg 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 Bloomberg 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.
Mr G Mwesigye v AFE Recruitment Ltd and Booker Ltd T/a Best Food Logistics: 3313302/2023
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Mr G Mwesigye v AFE Recruitment Ltd and Booker Ltd T/a Best Food Logistics: 3313302/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6772bd3e1a2d38a6e096ac99/Mr_G_Mwesigye_v_Afe_Recruitment_Ltd_and_other_3313302_2023_Judgment.pdf).

Read the full decision in Mr G Mwesigye v AFE Recruitment Ltd and Booker Ltd T/a Best Food Logistics: 3313302/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6790be4a43f931eea1a34d9d/Mr_G_Mwesigye_v_AFE_Recruitment_Ltd___other_3313302.2023_Reconsideration_Judgment.pdf).

Read the full decision in Mr G Mwesigye v AFE Recruitment Ltd: 3313302/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685268856078645cafcac9d0/Mr_G_Ataho_Mwesigye_v_AFE_Recruitment_Ltd__3313302.2023__FMH_Judgment.pdf).
Michael Saunders v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00374 (TCC)
Source: gov.uk (2025-11-05)

Upper Tribunal Tax and Chancery Decision of THE HONOURABLE MR JUSTICE FOXTON and JUDGE ANNE REDSTON on 31 October 2025

Read full decision: Michael Saunders v The Commissioners of His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/690b55dfb04a520c505184de/Saunders_v_HMRC_Final_decision_for_issue_and_publication.pdf)

Income Tax – Payment made to Appellant pursuant to long-term incentive plan – Payment received after Appellant had ceased employment and become non-UK resident – whether Payment within s.62 ITEPA 2003 – Whether Payment attributable to overseas part of split Year under ss.15-16 ITEPA 2003
Insolvency Service Annual Plan 2025 to 2026
Source: gov.uk (2025-07-22)

The Annual Plan sets out our targets and priorities, which will inform all of our performance objectives for the year 2025 to 2026.

Our plan focuses on how we will support businesses and citizens, delivering against the Government’s number one mission to kickstart economic growth, deliver economic stability and improve prosperity in the UK; with a regulatory regime that is fit for purpose and achieves value for money to the taxpayer.

We have developed this plan during a time of considerable change both nationally and within the Agency. The new Government has set out its plan for change and, as we enter our final year of our five-year strategy, we have made good progress on developing our new long-term plans to be launched in early 2026. We have achieved so much under this strategy to strengthen the insolvency regime, tackle financial wrongdoing, support people in financial distress and make the Agency a great place to work but there is still much to do to deliver further improvements and achieve our aims.
J Maliphant v Carmarthenshire County Council and Governing Body of Ysgol Dyffryn Taf: 6020648/2024
Source: gov.uk (2025-12-04)

Employment Tribunal decision.

Read the full decision in J Maliphant v Carmarthenshire County Council and Governing Body of Ysgol Dyffryn Taf: 6020648/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68dbef89ef1c2f72bc1e4c58/6020648.2025_J_Maliphant_v_Carmarthenshire_County_Council___Other_Judgment.pdf).

Read the full decision in J Maliphant v Carmarthenshire County Council and Governing Body of Ysgol Dyffryn Taf: 6020648/2024 - Reasons (https://assets.publishing.service.gov.uk/media/69304820cdec734f4dff41a9/6020648.2025_J_Maliphant_v_Carmarthenshire_County_Council___The_Governing_Body_of_Ysgol_Dyffryn_Taf_Written_Reasons.pdf).
ADCD01200 - Introduction: the roles of Department for International Trade (DIT) and Her Majesty’s Revenue and Customs (HMRC)
Source: gov.uk (2025-11-24)


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

Department for International Trade (DIT)

DIT is the lead government department in the UK on ADD/CVD matters. They are the policy 'owners' and take the lead in EU negotiations in Brussels on new legislation (for example, new ADD measures), trade policy issues and liaison with industry and the European Commission. DIT will take over the EU Comission role after the UK leave the EU. More information can be found on their website at https://www.gov.uk/government/organisations/department-for-international-trade

HMRC

Within HMRC, the Customs Duty Liability Team is responsible for implementing ADD/CVD measures and monitoring of risk assessment. Law Enforcement are responsible investigating fraud and where necessary, taking criminal proceedings. The UofE and RIS are responsible for operational enforcement.

A list of the most recent measures (http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_PROD1_026952&propertyType=document) can be found on the HMRC Internet site.

OLAF (European Anti-Fraud Office)

OLAF is the European Commission’s anti-fraud unit. One of its main functions in recent years has been the investigation of the avoidance of ADD by various methods (eg misclassification / misdescription / transhipment through third countries).

These investigations can often result in missions to third countries which themselves often undercover evidence that results in duty demands being issued to Importers. More information can be found at http://ec.europa.eu/dgs/olaf/index_en.html
WB Shiels 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 WB Shiels 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 WB Shiels 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
We also pledge the following:

Commercial Support: Ensure the Armed Forces Community has fair access to your services and is not put at a disadvantage by their service, for example as a result of their high mobility;

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.
David Kuenssberg
Source: gov.uk (2025-06-16)

David was Director General, Corporate and Delivery at the Home Office until July 2025, having previously served as interim Director General Corporate Enablers in the department since October 2021.   Before that he was the Strategic Finance Director in the department from January 2020. David has held various finance roles, including Executive Director, Corporate Resources at Brighton & Hove City Council from 2016, and was Deputy Director at the (then) Department for Communities and Local Government from 2007.   He was also Finance Director and Head of Business Operations at English Heritage between 1999 and 2007, having become CIPFA-qualified with PwC in 1997.

David was Director General, Corporate and Delivery at the Home Office until July 2025, having previously served as interim Director General Corporate Enablers in the department since October 2021.

Before that he was the Strategic Finance Director in the department from January 2020. David has held various finance roles, including Executive Director, Corporate Resources at Brighton & Hove City Council from 2016, and was Deputy Director at the (then) Department for Communities and Local Government from 2007.

He was also Finance Director and Head of Business Operations at English Heritage between 1999 and 2007, having become CIPFA-qualified with PwC in 1997.
25 Hathaway Road, Croydon, CR0 2TQ :  LON/00AH/MNR/2025/0708
Source: gov.uk (2025-10-16)

Residential Property Tribunal Decision of Judge J. A. Naylor FRICS Valuer Chairman and 
Mr C.Piarroux JP Lay Member on Date 4 August 2025

Read the full decision in 25 Hathaway Road, Croydon, CR0 2TQ : LON/AH/MNR/2025/0708 (https://assets.publishing.service.gov.uk/media/689c9b36e95097004f723f2b/Decision-25_Hathaway_Road__Croydon__CR0_2TQ.pdf). Read the full reasons in 25 Hathaway Road, Croydon, CR0 2TQ : LON/AH/MNR/2025/0708 (https://assets.publishing.service.gov.uk/media/689c9b5a87bf475940723f33/Reasons-25_Hathaway_Road__Croydon__CR0_2TQ.pdf).
Health, Education and Social Care Chamber tribunal rules
Source: gov.uk (2025-09-04)

Procedure rules for how tribunal cases are handled in the Health, Education and Social Care Chamber.

Includes rules on how to appeal, how hearings are conducted, and how the tribunal reaches decisions.

The rules are used in the following types of case:
- mental health
- special educational needs and disability
- care standards
- primary health lists
These unofficial consolidated version of the rules, in effect from 1 May 2024, include changes made to the original rules since 2008.
Maritime Innovation Hub coming soon
Source: gov.uk (2025-09-22)

'We’re strengthening our support for innovators to bring the latest technologies and findings to our shores'.

Accelerating maritime innovation without compromising safety is the driving force behind the UK Maritime Innovation Hub, launching in April 2026.

Hosted by the Maritime and Coastguard Agency (MCA), the Hub will offer tailored support to vessel operators, shipbuilders, start-ups, and technology developers seeking to bring novel ideas into safe, real-world operations.

Plans for an Innovation Hub were revealed as part of the Department for Transport’s Maritime Decarbonisation Strategy earlier this year, and work is currently underway to ensure the service fully meets the needs of the maritime community.

Whether an organisation is working on autonomy, alternative fuels, or smart shipping, experts will guide you through the regulatory journey, from prototype to sea trials, helping generate the evidence needed for approval under frameworks such as MGN 664, MGN 550, and the Workboat Code Edition 3.

Innovators will benefit from dedicated account management services designed to streamline approval processes and reduce administrative burden. In addition, early engagement opportunities will help reduce regulatory risk and accelerate timelines, enabling faster deployment of innovative maritime solutions.

MCA Director of UK Customer Maritime Services Lars Lippuner said:

This is an exciting time to be a part of the maritime industry. With the Innovation Hub, we’re strengthening our support for innovators to bring the latest technologies and findings to our shores.

We are currently building a workforce to help navigate the route to approval while upholding safety and regulatory standards. We cannot wait to see the potential it unlocks, not just for the UK but on an international scale.

For more information and updates visit the Maritime Innovation Hub webpage. (https://ukshipregister.co.uk/uk-maritime-innovation-hub)

Press office

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

Press enquiries (Monday to Friday, 9am-5pm) xx-xxxx-xxxx

Outside these hours or on bank holidays and weekends, for media enquiries ONLY, please send an email outlining your query and putting #Urgent in the subject title.
Pensions Tax Relief: Lifetime Allowance impact assessment
Source: gov.uk (2025-04-10)

Screening Equality Impact Assessment for Pensions Tax Relief: Lifetime Allowance.

HM Revenue and Customs screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.

This is in line with our commitments to the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments to publish our impact assessments.
Improving planning performance: criteria for designation
Source: gov.uk (2025-02-26)

This document sets out revised criteria for assessing local planning authority performance.

This document sets out the government’s criteria for assessing local planning authority performance in determining applications for major and non-major development. The explanatory memorandum explains the changes to the criteria for assessing local planning authority performance.
Mental Health Services Monthly Statistics, Performance October 2025
Source: gov.uk (2025-12-11)

This publication provides the most timely statistics available relating to NHS funded secondary mental health, learning disabilities and autism services in England. This information will be of use to people needing access to information quickly for operational decision making and other purposes.

This publication provides the most timely picture available of people using NHS funded secondary mental health, learning disabilities and autism services in England. These are experimental statistics which are undergoing development and evaluation.

This information will be of use to people needing access to information quickly for operational decision making and other purposes. More detailed information on the quality and completeness of these statistics is made available later in our Mental Health Bulletin: Annual Report publication series.
Quinquennial Reviews of the Armed Forces Compensation Scheme
Source: gov.uk (2025-10-02)

This collection contains Quinquennial Reviews (QQRs) of the Armed Forces Compensation Scheme (AFCS), QQR updates and related documents.

The Armed Forces Compensation Scheme (AFCS) is reviewed every 5 years by an independent reviewer through a Quinquennial Review (QQR) to ensure it remains fair, effective, and fit for purpose. The QQR examines how the scheme supports serving personnel and veterans who have suffered injury, illness, or death as a result of their service.

The review considers feedback from stakeholders, including claimants, advocacy groups, and experts, to identify areas for improvement. It evaluates the scheme’s processes, benefits, and overall impact, ensuring it continues to deliver appropriate and meaningful compensation.

The findings and recommendations from the QQR are published in a report, which informs any changes or updates to the scheme. This process reflects the Ministry of Defence’s (MOD’s) commitment to supporting those who serve and have served.

Information on the AFCS and previous QQRs, responses, and updates will be published here.
PM call with President of the European Commission: 22 February 2025
Source: gov.uk (2025-02-22)

The Prime Minister spoke to President of the European Commission Ursula von der Leyen this morning.

The Prime Minister spoke to President of the European Commission Ursula von der Leyen this morning.

Ahead of the three-year anniversary of Russia’s barbaric illegal war, they discussed the need to secure a just and enduring peace in Ukraine, and agreed that Europe must step up for the good of collective European security.

The Prime Minister said he would continue to have these important discussions in coming days and weeks, including during his visit to Washington D.C.

The leaders agreed to stay in close contact.
MTT21130 - Calculating the effective tax rate: Adjusted profits: Relevant share acquisition adjustments
Source: gov.uk (2025-08-05)


A purchase accounting adjustment is not to be reflected in the adjusted profits if it is a relevant share acquisition adjustment. An adjustment will be required if the underlying profit contain such items, in accordance with section 140 of Finance (No.2) Act 2023.

However, an adjustment is not required if:
- the acquisition of ownership interests occurred before 1 December 2021, and
- the members of the group do not have sufficient records to identify the adjustment made with reasonable accuracy.
Relevant share acquisition adjustment

A ‘relevant share acquisition adjustment’ is an adjustment to the group’s consolidated financial statements that arises because an existing member of the group has acquired ownership interests in an entity, and that acquisition has resulted in the entity becoming a member of the group.
Design hearing decision: O/1081/25
Source: gov.uk (2025-11-26)

Outcome of request to invalidate, decision issued on 20 November 2025.

Design Decision O/1081/25 (https://assets.publishing.service.gov.uk/media/69259a0d33d088f6d5da2ce4/o108125.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Mr A Stevenson v Cafe Ibiza Ltd: 8000641/2025
Source: gov.uk (2025-07-18)

Employment Tribunal decision.

Read the full decision in Mr A Stevenson v Cafe Ibiza Ltd: 8000641/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6875102b352c290d20dcadf4/Mr_A_Stevenson_v_Cafe_Ibiza_Limited_-_8000641.2025_-__R22_Judgment.pdf).
Urinary tract infection: diagnostic tools for primary care consultation
Source: gov.uk (2025-05-22)

Quick reference tools for primary care providers for diagnosing and understanding culture results for urinary tract infections (UTIs).

These quick reference tools for primary care providers describe when to consider a urinary tract infection (UTI) in:
- women aged under 65 years
- adults aged over 65 years
- adults with a urinary catheter who have a suspected catheter-associated UTI (CAUTI)
The text explains the flowcharts and supplies further information about diagnosis in different groups and about urine sampling.

To provide feedback use the online feedback survey (https://surveys.phe.org.uk/TakeSurvey.aspx?SurveyID=l9K2484L3).

For more information contact xxx@xxx.xx (mailto:xxx@xxx.xx)
Department for Business and Trade annual report and accounts for 2024 to 2025
Source: gov.uk (2025-09-15)

Detailed commentary on the performance, governance arrangements and expenditure of the Department for Business and Trade (DBT).

DBT’s annual report and accounts set out the main activities undertaken by the department and how it has delivered against its core objectives.

The report includes detailed information about the department’s governance arrangements and a full set of audited financial statements that have been prepared in line with HM Treasury’s Government Financial Reporting Manual (FReM) (https://www.gov.uk/government/publications/government-financial-reporting-manual-2025-26).

DBT is responsible for the maintenance of, and controls underpinning, this webpage upon which the online version of the annual report and accounts is being published electronically.
PM meeting with Prime Minister Støre of Norway: 4 December 2025
Source: gov.uk (2025-12-04)

The Prime Minister welcomed the Prime Minister of Norway Jonas Støre to the UK today.

The Prime Minister welcomed the Prime Minister of Norway Jonas Støre to the UK today.

The leaders began by celebrating the UK-Norway Lunna House Agreement signed today by their defence ministers, which will boost Euro-Atlantic security, and increase our warfighting readiness.

As part of the landmark agreement, the UK and Norway will increasingly operate side-by-side in the North Atlantic to tackle the shared Russian threat – with a 30% increase in Russian vessels threatening UK waters in the past two years.

The Prime Minister underlined that the UK-Norway relationship is both strong and strategic, and the leaders discussed the recent £10bn frigate deal, which will support 4,000 UK jobs.

On Ukraine, the Prime Minister thanked Prime Minister Støre for his unwavering commitment to the Coalition of the Willing and they both agreed that we must all continue to ramp up the pressure on Putin to see a just and lasting peace in Ukraine.

The leaders then travelled to RAF Lossiemouth where they thanked troops for their dedication and their service this Christmas. The Prime Minister announced that 35,000 service personnel will receive help with the cost of travel to reunite with loved ones in the UK this festive period.

The leaders also spoke to the UK and Norwegian crews of the P-8 aircrafts deployed as part of maritime patrols in the North Atlantic, as well as seeing UK typhoon pilots, and heard first-hand about their work.

They looked forward to speaking again soon.
IHTM47035 - Long-term UK residence: Spousal long-term UK residence elections – Process for dealing with an election
Source: gov.uk (2025-04-07)


The rules for spouse elections prior to 6 April 2025 can be found at IHTM13040 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13040) – IHTM13049 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13049).

Lifetime election

When Risk receive a lifetime election (IHTM47032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47032)) from a person who is not long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)), they will ask Service to set up a record on ALF for the person making the election, using the XA case type and the prefix XDOM. The record should contain:

the name of the person making the election, and

their date of birth.

The name of their spouse or civil partner who is a long-term UK resident should be added as an alternative name on the record. Service will send SL15 to the person who sent the election, acknowledging receipt and telling them the reference number.

Election on death of first spouse or civil partner

Where you receive a death election (IHTM47032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47032)) from a person who is not long-term UK resident following the death of their long-term UK resident spouse or civil partner, you should ask Service to set up a record, send SL15 and keep the election as above. If a record already exists for the spouse or civil partner who has died, Service should make a copy of the election, and refer the case to the caseworker who is dealing with the deceased or civil partner and include the XDOM reference.

Election on death of second spouse or civil partner

Where a death election is received from the personal representatives of a person who is not long-term UK resident and a record exists for the person to whom the election applies, it should be uploaded to the case record. If a record does not exist, one should be created.

As an election will only be made by the personal representatives where the long-term UK resident spouse or civil partner has already died; the two records should be cross referenced for risk assessment.
Rhino Recovery 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 Rhino Recovery 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 Rhino Recovery 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.
Foreign criminals to face rapid deportation
Source: gov.uk (2025-05-10)

New reforms to deportation and removal rules will make it easier to remove foreign criminals committing crimes in the UK.

New reforms to deportation and removal rules will make it easier to remove foreign criminals committing crimes in the UK, the Home Office will announce tomorrow.

Currently the Home Office is only informed of foreign nationals given prison sentences and deportation arrangements focus predominantly on those sentenced to more than a year in prison.

Under the new arrangements, the Home Office will be informed of all foreign nationals convicted of offences – not just those who receive prison sentences – and will be able to use wider removal powers on other crimes including swifter action to remove people who have recently arrived in the country but have already committed crimes.

The overhaul will make it easier to remove those who commit offences – including violence against women and girls, street and knife crimes – before the threat they pose escalates.

The reforms will be announced tomorrow as part of the government’s immigration white paper, which will radically reform Britain’s failed immigration system.

The Home Office will consider all offences, not just those that carry a 12-month custodial sentence, and strengthen powers to remove perpetrators of violence against women and girls.

Any foreign national placed on the Sex Offenders Register – regardless of sentence length – will be classed as having committed a ‘serious crime’ with no right to asylum protections in the UK.

Since July 2024, the Home Office has removed 3,594 foreign criminals from the UK – a 16% increase on the same period 12 months prior.

Home Secretary Yvette Cooper said:

It is a basic requirement – those who come to the UK should abide by our laws. The system for returning foreign criminals has been far too weak for too long. Already we have increased the number of foreign national offenders being removed since the election. But we need much higher standards. The rules need to be respected and enforced.

We need to restore control so that net migration comes down and proper standards and order are returned.

As part of the white paper, the government will also update refusal policies and immigration rules to mirror these changes. This means if a person commits an offence while on a short-term visa, they will be refused if they make a fresh application.

New measures will be explored to swiftly cancel visas to those who commit crimes, ensuring action is taken against offenders before they can put down roots in the UK.
Major application step brings Hunterston B closer to joining NRS
Source: gov.uk (2025-03-13)

Nuclear Restoration Services has formally submitted applications to regulators as it prepares to take responsibility for the Hunterston B site in Scotland.

Nuclear Restoration Services has formally submitted applications to regulators as it prepares to take responsibility for the Hunterston B site in Scotland next year.

It represents a significant step towards the site becoming the first in the UK’s fleet of Advanced Gas-Cooled Reactors (AGR) to transfer to NRS for decommissioning. This follows an agreement announced by the UK Government in 2021 that will see the sites transfer to NRS, part of the Nuclear Decommissioning Authority (NDA) group, from EDF after they have ceased generating and been defueled. The NDA will take ownership of the site and NRS will manage the long-term decommissioning programme.

NRS has now submitted an application to the Office for Nuclear Regulation seeking approval to become the duty holder for Hunterston B’s nuclear site licence at the point of transfer, currently scheduled for spring 2026. Meanwhile, NRS and EDF have collaboratively submitted an application to the Scottish Environment Protection Agency requesting the transfer of the site’s Environmental Authorisations (Scotland) Regulations 2018 permit for radioactive substances activities.

Hunterston B

The applications explain how NRS will be a capable organisation to hold the licence and permit, setting out arrangements ranging from the NRS company board to detailed site and management structures.

Dr Andrew Munro, who has been appointed NRS managing director for the AGR and paired NRS sites, said: “We’re delighted and proud to submit these applications, representing almost two years of collaboration and hard work between NRS and, EDF, and our regulatory colleagues. We’ll now work with the regulators as they assess the applications and continue our exciting preparations for Hunterston B and the other AGR sites to become part of NRS, taking forward the important work of decommissioning the sites for all our futures.”

EDF’s Nuclear Decommissioning Director, Paul Morton, said: “I wholeheartedly welcome the huge progress being made to ensure the required licences and permits will be in place to support the transfer of Hunterston B next year. In particular, the delivery of the first environmental permit transfer application for an AGR in the UK has been a significant piece of joint working between EDF and NRS. There is still lots to do but knowing the application has been submitted to SEPA three months ahead of schedule is a real confidence boost for everyone involved.”

Seven Advanced Gas-cooled Reactor sites (AGRs) will ultimately join NRS from EDF for decommissioning. Hunterston B will be the first in 2026 followed by Hinkley Point B later the same year. The other sites will be Dungeness B, Hartlepool, Heysham 1, Heysham 2 and Torness.
Race, racism and safeguarding children
Source: gov.uk (2025-03-11)

Child Safeguarding Practice Review Panel report about safeguarding children from Black, Asian and Mixed Heritage backgrounds.

This report from the Child Safeguarding Practice Review Panel is part of an ongoing series of publications to share information arising from work undertaken by the panel with:
- safeguarding partners
- those working in child protection
It explores what happened to 53 children from Black, Asian and Mixed Heritage backgrounds who were the subject of child safeguarding reviews between January 2022 and March 2024.

The purpose of this briefing is to share learning from analyses of rapid reviews and local child safeguarding practice reviews (LCSPRs) to inform the work of safeguarding partners.
UK-EU Summit
Source: gov.uk (2025-05-17)

This week, the Prime Minister will strike yet another deal that will deliver in the national interest of this country. It will be good for growth, good for jobs, good for bills, and good for our borders.

This week, the Prime Minister will strike yet another deal that will deliver in the national interest of this country. It will be good for growth, good for jobs, good for bills, and good for our borders.

In the last two weeks alone, the government has delivered trade deals with India and the United States. Jobs saved, faster growth, wages rising.

These deals are a huge vote of confidence in the United Kingdom. They show that, even though times have been tough, the decisions the government have taken to stabilise the economy and lead the way internationally have made this a country people want to do business with again.

Tomorrow, the Prime Minister will set out how a strengthened, forward-looking partnership with the European Union will deliver for working people and lead to more money in pockets as part of our Plan for Change – and sticking to the red lines set out in our manifesto.

Because the British public deserve better than the deal reached under the previous government, which isn’t working for anyone.

It will be better for UK producers - who face red tape and checks just to export to our nearest and biggest trading partner. Or sometimes can’t export at all.

It will be better for British supermarkets, who have to pass these costs onto consumers and reduce the availability of products on shelves.

And it will be better for British families who face higher bills, queues on holiday and whose safety and security is harmed by a lack of cooperation between neighbouring countries facing the same global challenges.

First India, then the US, now the European Union. This is what outward-looking, independent sovereign nations do – we look at the problems facing our country and we work hard, alongside our allies, to find solutions that deliver for our people.

Prime Minister Keir Starmer said:

“In this time of great uncertainty and volatility, the UK will not respond by turning inwards, but by proudly taking our place on the world stage - strengthening our alliances and closing deals in the interests of British people.

“First India, then the United States – in the last two weeks alone that’s jobs saved, faster growth and wages rising. More money in the pockets of British working people, achieved through striking deals not striking poses.

“Tomorrow, we take another step forwards, with yet more benefits for the United Kingdom as the result of a strengthened partnership with the European Union. It will be good for our jobs, good for our bills and good for our borders.

“That’s what the British people voted for last year, and it’s what my government will deliver.”