theodi/ndl-core-corpus huggingface dataset:
Registering under special circumstances: caseworker guidance
Source: gov.uk (2025-05-13)

Immigration staff guidance on when to grant an application to register as a British citizen under special circumstances.

UK Visas and Immigration guidance for staff around registration as a British citizen in special circumstances under section 4L of the British Nationality Act 1981. Includes scenarios and case studies to help with decision making.
Review of the effectiveness and impact of the UK’s Subsidy Control Act: call for inputs
Source: gov.uk (2025-04-14)

We're seeking views on the the effectiveness and impact of the UK’s Subsidy Control Act, in undertaking its monitoring function.

The SAU of the Competition and Markets Authority (CMA) is required by the Subsidy Control Act 2022 (the Act) to review the effectiveness of the operation of the Act, and the impact of the Act on competition and investment within the UK.

This covers all aspects including, but not limited to, guidance, the referral process, our own role in the SAU, the ability to challenge subsidies, as well as the thresholds and exemptions that apply. We’ll also be looking at the impact of the regime on competition and investment in the UK.

How to respond

We have published a call for inputs on CMA Connect (https://connect.cma.gov.uk/review-of-the-effectiveness-and-impact-of-the-uk-s-subsidy-control-act), with more details on how to respond and provide evidence about the effectiveness and the impact of the UK’s subsidy control regime, and how it is being operated.
Romeo Delta Media
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 Romeo Delta Media 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 Romeo Delta Media 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
We also pledge the following:

-aim to run charitable events to raise the awareness of 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.
T Vine v Minster Church Of England Primary School and Kent County Council: 2307011/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in T Vine v Minster Church Of England Primary School and Kent County Council: 2307011/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68c015e57596dbfa052bfd58/T_Vine_v_Minster_Church_of_England_Primary_School_and_Kent_County_Council_2307011-2020_so_jud_pub.pdf).
A Dolan v R Moore T/a Escape Hairdressers: 6018068/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in A Dolan v R Moore T/a Escape Hairdressers: 6018068/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a20535ad556423b636c9f1/Amanda_Dolan_v_Richard_Moore_trading_as_Escape_Hairdressers_-_6018068-2024_-_Judgment.pdf).
Annual Tax on Enveloped Dwellings Returns Notice
Source: gov.uk (2025-03-14)

Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

This notice explains when you need to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Use the ATED Online Service (https://www.gov.uk/guidance/register-for-the-annual-tax-on-enveloped-dwellings-online-service) to send a return for all years from 1 April 2015.

Use the Check how to submit your ATED return (https://www.tax.service.gov.uk/guidance/check-how-to-submit-your-ated-return/start/are-you-based-in-uk) tool for help with:
- how and when to submit your return
- filing a return for a year before 1 April 2015
- issues using the ATED online service
Putin’s latest announcement for a temporary ceasefire rings hollow while Russia's brutality continues: UK statement at the UN Security Council
Source: gov.uk (2025-04-28)

Statement by Lord Collins of Highbury, Minister for Africa and the UN, at the UN Security Council meeting on Ukraine.

Since Russia’s invasion over three years ago, this Council has met many times to discuss the death, destruction and misery Russia unleashed on Ukrainians.

It has displaced over three and a half million people within the country, and almost seven million have sought refuge abroad leaving over a third of the population in dire need of humanitarian help.

And its consequences have been felt far beyond Ukraine too, sending food and energy prices soaring which has hit the most vulnerable around the world the hardest.

We welcome the US’s efforts to end this war, yet it is impossible not to reflect on the sheer scale of the crisis – including the shocking attack on Kryvyi Rih in which 20 people were killed earlier this month.

Nine children lost their lives that day, and the UN reported that this was the largest number of children killed in a single strike since the start of the invasion.

Civilian casualties have increased by 50% since February and over 10,000 missiles and drones have been fired into Ukraine since the start of the war.

Such brutality has, sadly, continued – from the revolting strike in Sumy on Palm Sunday to the missiles raining upon Kharkiv and Kyiv, we do not need more evidence to prove that Putin is not serious about peace.

Putin’s latest announcement for a temporary ceasefire, yet again, rings hollow.

We need only look to the 30-hour pause in fighting over Easter as an example, during which there was no indication that a ceasefire on the frontline was observed.

President, I think we can all see through this pretence.

Russia must declare a ceasefire now.

Not in a day, not in a week. Ukraine stands ready to go the whole way – a durable and full ceasefire – right now.

So why wait? Why only for 72 hours?

If Putin were truly serious, he would agree today to an immediate, full and unconditional ceasefire, just as Ukraine has done – not simply announce a short pause from May 8th.

But Putin chooses not to.

Compare that to Ukraine, which agreed to the US ceasefire proposal over 40 days ago.

Make no mistake – the United Kingdom’s commitment to peace is clear.

As is the United Kingdom’s commitment to stand by Ukraine in the face of Russian aggression.

Together, with our allies and partners, we must continue to work with Ukraine and speak up with one voice in Ukraine’s support.

Because that remains the best way of achieving a just and sustainable end to Putin’s selfish war.
EXPP5230 - Customs Handling of Import and Export Freight (CHIEF) export declarations: when fallback is invoked
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.

Irrespective of the NES route into CHIEF, the failure of a trader's chosen route can cause delays. Even though NES offers a wide variety of access channels, it is not always a viable alternative for some traders to use another route by which to make their NES declarations.

Traders are encouraged to persist in their efforts and to keep trying their chosen route, or alternatively, opt for one of the other available routes into CHIEF to effect clearance, using a pre-arranged fallback partner arrangement wherever possible.

Very often connectivity is only out for a short period of time. It is not therefore always practicable to invoke fallback measures, but traders may, when directed, use the following fallback procedure.

When it is confirmed that some of the available routes into CHIEF have been down (for at least half a working day) and are expected to be unavailable for the foreseeable future, we will invoke fallback entry procedures for users of the affected access route only.

Under fallback, declarants will be required to present three documents which can all be downloaded from the HMRC section of the GOV.UK website. These must be headed 'Fallback' in red ink and are as follows:
- A completed C88 declaration. Traders who are not authorised for simplified procedures must complete all the required boxes on the C88 as a full, export declaration. However, traders authorised for the Simplified Declaration Procedures or Local Control Procedures will be allowed to submit partially completed C88s as Pre Shipment Advices (PSA).
- This declaration is to be supported by a written undertaking to commit the C88 export declaration electronically, once services resume. This is to be made on a C1402.
- A completed C130EX, which Customs will authenticate, to indicate that the goods have Permission to Progress, (where manual releases can be accepted by loaders). Local arrangements may be made in those ports using either Community Network Service (CNS) or Maritime Cargo Processing (MCP) inventory linking for an override mechanism to authorise loading. In these circumstances the load list should be marked for audit purposes post recovery.
For goods shipping via the EU (indirect exports) the frontier presentation/arrival should be accompanied by a NES reference. This reference should be quoted stating a matching DUCR or MUCR reference.

Responsibility for lodging documents with Customs and presenting evidence of permission to progress to loaders remains with the exporter/declarant. Any indirect movement should obtain an Export Accompanying Document (EAD) as soon as systems recover.
IHTM13015 - Investigation of form IHT401: Compliance
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000) and IHTM47013 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47013).

Any file you receive in Compliance where an IHT401 has been completed will already have been examined by Risk and judged to be a complex case requiring enquiries. You will need to investigate the question of domicile where it has been highlighted as an aspect for enquiry.

When considering domicile, you should consider and look carefully at all the information on the file, taking into account the instructions given in the Residence Domicile and Remittance Basis Manual (RDRM) (HMRC website) (http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM23080.htm).

Because the issues can be complex and you will need to consider each individual’s domicile on its own facts you may want to discuss any cases where domicile is an issue with your manager or mentor before raising initial enquiries. If the case is particularly complex you may then need to refer it to Technical for further advice.

Spouse or civil partner exemption (IHTM11032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11032)) is restricted if, at the date of transfer, the transferor was UK domiciled but their surviving spouse or civil partner was not (IHTM13031 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13031)). Where the domicile in question is that of the spouse or civil partner and needs further investigation you should discuss this matter with your manager or mentor before making any referral to Technical.

This also applies where the question of domicile has arisen on submission of an IHT100 account on a death or life-time transfer.
Local Regeneration Fund
Source: gov.uk (2025-09-01)

Details on the Fund that consolidates the Levelling Up Fund, Town Deals and Simplification Pathfinders Pilot Fund together into a single funding pot, providing greater flexibility and supporting local leaders to drive growth.

After listening to feedback from local government, on the need for less bureaucratic micromanagement and more local control, we have now announced the consolidation of MHCLG’s Levelling Up Fund, Town Deals and Simplification Pathfinders Pilot Fund together into a single funding pot. This reform will increase flexibility to adapt schemes to local needs and focus on delivery.

To provide more details on how this change will affect places, we have published technical guidance on this page, along with an Accounting Officer assessment and a privacy notice.
Violence Reduction Units year ending March 2024 evaluation report
Source: gov.uk (2025-06-19)

This report presents the findings of an evaluation of Violence Reduction Units (VRUs) in their fifth year of Home Office funding.

This report presents findings of an evaluation of VRUs in their fifth year of Home Office funding. VRUs have been funded in 18 Police Force Areas (PFAs) since the year 2019 to 2020, and in 2 additional PFAs since the year 2022 to 2023, primarily to provide leadership and strategic coordination of all relevant agencies to support a ‘whole system’ approach to tackling serious violence and its root causes.

This evaluation judges whether VRUs had an impact on Serious Violence in their first 5 years and assessed their progress in relation to the different elements of the whole systems approach. It then makes recommendations to the Home Office and VRUs themselves to maximise the programme’s impact.
Home Guard service questionnaire
Source: gov.uk (2025-05-12)

A questionnaire for veterans and their families to apply for medallic recognition for Home Guard service.

The Home Guard (LDV) was in operation between 14 May 1940 and 31 December 1944.

To apply for medallic recognition for Home Guard service, you must complete the Home Guard questionnaire in addition to the MOD medal application form (https://www.gov.uk/government/publications/applying-for-medals).

You should also submit a copy of the/your Home Guard certificate if available.
SPE13590 - Tax free shopping: general (NI ONLY)
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).

Under the VAT Retail Export Scheme (RES) VAT can be refunded to overseas visitors travelling to a final destination outside the UK provided that export takes place within three months of purchase, refer to VAT Notice 704: VAT retail exports (https://www.gov.uk/government/publications/vat-notice-704-vat-retail-exports/vat-notice-704-vat-retail-exports) on GOV.UK.

If the retailer is approved to use the IP Tax Free Shopping Scheme (TFSS), relief from customs duties may also be claimed on eligible export sales. The simplifications allowed under this scheme can only be justified where the benefit of relief will be passed to entitled customers.

Use of IP is subject to the same conditions and requirements normally applicable. With the following exceptions the usual authorisation checks should apply:
- only goods eligible under the VAT RES can be approved
- only retailers who use the VAT RES are eligible to apply
- applications must be made on form SP3
- periods for discharge can be approved from the date of entry to IP to the date of sale + 3 months (the 3 months is the time limit for applying for a refund under VAT RES). To simplify accounting of goods remaining in stock, application can also be made to use an inventory system. Any application to use an inventory system should not be considered unless the trader has a good record of accurately monitoring their period for discharge and does not regularly discharge goods to free circulation.
Form VAT 407 can be accepted in place of the normal IP export declaration, or the traveller's boarding card reference number supported by a sales invoice.

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
Early years financial incentives
Source: gov.uk (2025-10-15)

Support for early years providers to make incentive payments when recruiting new staff.

This programme provides new and returning eligible early years workers with a recruitment bonus of £1,000 after tax and National Insurance shortly after they take up post.

This toolkit is for:
- early years providers and local authorities in England who are participating in the early years financial incentives programme
- individuals in participating local authority areas who may be able to claim a financial incentive
It may also be of interest to local authorities and early years providers not involved in the programme this year.

Earlier versions of this toolkit are available on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250801155142/https://www.gov.uk/government/publications/early-years-financial-incentives).
Adult social care provider information provisions: formal notice
Source: gov.uk (2025-04-15)

Formal notice for adult social care providers, setting out the information required by the Secretary of State under section 277A of the Health and Social Care Act 2012.

This publication is the formal notice required under section 277A of the Health and Social Care Act 2012 (as inserted by the Health and Care Act 2022).

It sets out what information is required by the Secretary of State for Health and Social Care from adult social care providers regulated by the Care Quality Commission.
Motor neurone disease in professional sportspeople: IIAC information note
Source: gov.uk (2025-10-08)

This is the Council's note about the evidence concerning the risk of motor neurone disease (MND) among professional sportspeople.

With considerable interest from stakeholders, the Industrial Injuries Advisory Council (IIAC) have reviewed the evidence concerning the risk of neurodegenerative diseases (an umbrella term for a number of diseases) in professional sportspeople.

IIAC takes the view that the current evidence base, while stronger than the last time Council reviewed this information and published in May 2016 (https://www.gov.uk/government/publications/neurodegenerative-diseases-in-professional-sportspersons-iiac-information-note), is not sufficiently clear nor consistent enough to allow prescription for MND in professional sportspeople.

IIAC is aware that further studies are underway or are planned and are likely to provide additional information about the relationship between professional sport and motor neurone disease. Also, IIAC have commissioned reviews of cognitive impairment and Parkinson’s disease, which might provide additional relevant information. IIAC will revisit the topic when sufficient further information becomes available.
Mr M Humphrey v Barclays Execution Services Ltd: 6007857/2025
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mr M Humphrey v Barclays Execution Services Ltd: 6007857/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69299d94b3b9afff34e96206/Mr_M_Humphrey_v_Barclays_Execution_Service_Ltd_-_6007857_2025_-_Judgment.pdf).
CG13120 - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction
Source: gov.uk (2025-10-30)


Section 24 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)

There are two basic situations where there is a disposal of an asset without there necessarily being a receipt of a capital sum. These are the actual loss of the asset, see below, and the deemed loss of the asset, see CG13125 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13125). You should, however, remember that any compensation for the loss may give rise to a Capital Gains Tax charge, see CG12948 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12948) and CG12971 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12971). Where such compensation is used to restore or replace the original asset, see CG15700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15700p).

Under section 22 TCGA 1992 (https://www.legislation.gov.uk/ukpga/1992/12/section/22), the receipt of a capital sum which is derived from an asset is treated as being a disposal of that asset, see CG12940 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12940). The following paragraphs consider situations where a disposal is treated as taking place, but no capital sum is necessarily received, see CG12980 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12980) so that an allowable loss may accrue.

Section 24(1) TCGA 1992 - entire loss or destruction of asset

Section 24(1) TCGA 1992 (https://www.legislation.gov.uk/ukpga/1992/12/section/24) treats the entire loss or destruction of an asset as a disposal for Capital Gains Tax purposes.

Under section 16(2) TCGA 1992 (https://www.legislation.gov.uk/ukpga/1992/12/section/16), where a gain on a disposal of the asset would have been a chargeable gain, then such a disposal will give rise to an allowable loss. See, however:
- CG12340 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12340) if an option has been abandoned for no consideration
- CG12965 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12965) regarding the interaction of section 24 TCGA 1992 (https://www.legislation.gov.uk/ukpga/1992/12/section/24) with section 22 TCGA 1992 (https://www.legislation.gov.uk/ukpga/1992/12/section/22) if any capital sum by way of compensation or otherwise is received
- CG13137 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13137) if buildings and structures on land have been destroyed
- CG68070 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68070) if goodwill is claimed to have been destroyed
Sutton Community Academy
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 Sutton Community Academy 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 Sutton Community Academy 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
- UK Wounded, Injured And Sick
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 A Abuelmagd v Leeds Teaching Hospitals NHS Trust: 1801250/2025
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Mr A Abuelmagd v Leeds Teaching Hospitals NHS Trust: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68ed0bfd82670806f9d5dfe4/Mr_A_Abuelmagd_v_Leeds_Teaching_Hospitals_NHS_Trust_-_xx-xxxx-xxxx.pdf).
P McCullen v University of Brighton: 2302456/2022
Source: gov.uk (2025-01-10)

Employment Tribunal decision.

Read the full decision in P McCullen v University of Brighton: 2302456/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677fb502d119b345376655fc/Mr_P_McCullen_v_University_of_Brighton_2302456-2022_Full_Judgment.pdf).
Ms F Kaba v RTC Education Ltd T/a Regent College London: 6012945/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Ms F Kaba v RTC Education Ltd T/a Regent College London: 6012945/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67c6dbd016dc9038974dbe26/Ms_F_Kaba_v_RTC_Education_Limited_t.a_Regent_College_London_-_6012945-2024.pdf).
A non-technical guide to HS2 ground investigations
Source: gov.uk (2025-07-17)

Information on the different types of ground investigations HS2 Ltd may need to undertake along the HS2 line of route.

The aim of ground investigations is to provide data before the design and construction processes begin. Also to discover the properties, especially the strength, of the soils and rocks in a particular place, and the nature of the groundwater.

Ground investigations are the examination and study of the soil, rock and groundwater at the site of planned infrastructure and building projects.

A number of survey methods are used to obtain samples, including drilling boreholes, excavating pits or digging by hand around utility pipelines. Laboratory tests are carried out on many of the samples to supplement the information gathered on site.
Guy Harrison
Source: gov.uk (2025-02-28)

Guy took up his role as His Majesty’s Ambassador to the Islamic Republic of Mauritania on 9 January 2025. Before arriving in Nouakchott, Guy was temporary Deputy High Commissioner in Yaoundé, prior to that he was Head of Mission in Conakry and spent four years as Economic Counsellor at the British Deputy High Commission Lagos, responsible for promoting government-to-government and business-to-business partnerships between Nigeria and the UK. Previous overseas postings include the Republic of Korea (1987-92, 1998-2002), Vietnam (1993-95), Belgium and Luxembourg (2002-6) and as Deputy of Head of Mission to Nepal (2010-15). Guy has worked on a G7 summit and the Commonwealth Heads of Government Meeting (CHOGM), as well as Deputy Head of the FCO’s Global Economy Group and other roles at the FCO. Guy joined the FCO in 1986. He speaks Korean, French and Dutch.

Guy took up his role as His Majesty’s Ambassador to the Islamic Republic of Mauritania on 9 January 2025.

Before arriving in Nouakchott, Guy was temporary Deputy High Commissioner in Yaoundé, prior to that he was Head of Mission in Conakry and spent four years as Economic Counsellor at the British Deputy High Commission Lagos, responsible for promoting government-to-government and business-to-business partnerships between Nigeria and the UK. Previous overseas postings include the Republic of Korea (1987-92, 1998-2002), Vietnam (1993-95), Belgium and Luxembourg (2002-6) and as Deputy of Head of Mission to Nepal (2010-15). Guy has worked on a G7 summit and the Commonwealth Heads of Government Meeting (CHOGM), as well as Deputy Head of the FCO’s Global Economy Group and other roles at the FCO.

Guy joined the FCO in 1986. He speaks Korean, French and Dutch.
61 Hazeldean Road, London NW10 8QT: LON/00AE/F77/2025/0086
Source: gov.uk (2025-05-14)

Residential Property Tribunal Decision of Tribunal Judge Sarah McKeown and Mrs A Flynn MA MRICS on 8 May 2025

Read the full decision in 61 Hazeldean Road, London NW10 8QT: LON/00AE/F77/2025/0086 (https://assets.publishing.service.gov.uk/media/681cc7b0e26cd2f713d87108/Decision_-_61_Hazeldean_Road__NW10_8QT.pdf). Read the summary reasons in 61 Hazeldean Road, London NW10 8QT: LON/00AE/F77/2025/0086 (https://assets.publishing.service.gov.uk/media/681cc7e3275cb67b18d870ed/Reasons_-_61_Hazeldean_Road__NW10_8QT.pdf).
CTM40805 - Particular bodies: loan and money societies: general
Source: gov.uk (2025-09-18)


Few loan and money societies remain in existence, and no new societies can be incorporated. Loan and money societies are either:
- 'specially authorised', meaning they are registered under FSA14/S7 (1)(f) (Friendly Societies) for a purpose authorised by the Treasury, or
- incorporated under the Companies Act 2006 (or its predecessors).
These societies are within the charge to Corporation Tax.

Accounting periods ending on or before 31 March 2001

For accounting periods ended before 31 March 2001 loan and money societies were able to adopt ESCC2 (now obsolete). A society that adopted the concessional procedure was charged to CT in a similar way to building societies, see CTM49100 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm49100) onwards. This treatment was withdrawn following the abolition of Advance Corporation Tax (ACT) from 6 April 1999.

Accounting periods ending on or after 1 April 2001

ESCC2 was withdrawn for accounting periods ended on or after 1 April 2001. Since that date, loan and money societies have been subject to the same CT rules as other companies.

Central responsibility for loan and money societies lies with BAI(Technical).
How to apply for a yacht rating certificate
Source: gov.uk (2025-04-07)

Complete form MSF 4340, to apply for a yacht rating certificate for commercially and privately owned yachts and sail training vessels less than 3000 GT

Please email your application to xxx@xxx.xx (mailto:xxx@xxx.xx).

Please read the guidance notes and instructions on pages 6 and 7 when completing the application.

MSN 1862 Amendment 1 (https://www.gov.uk/government/publications/msn-1862-m-amendment-1-uk-requirements-for-deck-ratings) gives additional information.

Please provide an email address in block capitals for us to inform you that we have received your application.

The MCA is unable to provide a counter service.
R Caro v Downs View Infant School and Kent County Council: 2306865/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in R Caro v Downs View Infant School and Kent County Council: 2306865/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68bffa91a74b1137c7edd75f/R_Caro_v_Downs_View_Infant_School_and_Kent_County_Council_2306865-2020_so_jud.pdf).
Medical Rescue Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.
LSR examination: replacing lost, stolen and recovered passports
Source: gov.uk (2025-05-29)

Tells HM Passport Office staff how to deal with applications to replace passports that have been reported lost or stolen.

This guidance tells HM Passport Office staff how to deal with:
- passport applications to replace a passport a customer has reported as lost or stolen
- a passport a customer had previously declared lost or stolen but has now found (known as a recovered passport)
Professor Gillian Leng CBE
Source: gov.uk (2025-05-09)

Professor Gillian Leng was appointed chair of the Industrial Injuries Advisory Council (IIAC) on 1 April 2025.  She is President of the Royal Society of Medicine and a non-executive for the Department of Science Innovation and Technology.  In 2024 she was tasked by the government to lead an independent review into the roles of Physician and Anaesthesia Associates.  Gillian is a clinician by background, with a passion for using evidence to improve care.  Her career has covered a breadth of sectors including public health, healthcare, education and social care. She has worked closely with the life science industries, patient organisations, professional societies, academia, plus local and national government across the United Kingdom. She has chaired national and international boards and committees, bringing comprehensive media experience across a range of complex topics.  She joined NICE, the National Institute for Health and Care Excellence, in 2001 to establish its clinical guidelines programme.  In 2020, she became only its second CEO.    She is also:  a trustee of the Cochrane Collaboration, a global independent network of researchers, professionals, patients, carers and people interested in health; and  a Council member of Alive, the international Alliance for Living Evidence.

Professor Gillian Leng was appointed chair of the Industrial Injuries Advisory Council (IIAC) on 1 April 2025.

She is President of the Royal Society of Medicine and a non-executive for the Department of Science Innovation and Technology. In 2024 she was tasked by the government to lead an independent review into the roles of Physician and Anaesthesia Associates.

Gillian is a clinician by background, with a passion for using evidence to improve care. Her career has covered a breadth of sectors including public health, healthcare, education and social care. She has worked closely with the life science industries, patient organisations, professional societies, academia, plus local and national government across the United Kingdom. She has chaired national and international boards and committees, bringing comprehensive media experience across a range of complex topics. She joined NICE, the National Institute for Health and Care Excellence, in 2001 to establish its clinical guidelines programme. In 2020, she became only its second CEO.

She is also:

a trustee of the Cochrane Collaboration, a global independent network of researchers, professionals, patients, carers and people interested in health; and

a Council member of Alive, the international Alliance for Living Evidence.
Scottish Secretary: A new crusade on devolution within Scotland
Source: gov.uk (2025-11-13)

It is time for a new crusade for devolution within Scotland, Scottish Secretary Douglas Alexander will say today [Thursday 13 November].

In a speech to council leaders, the Secretary of State for Scotland will make clear that there is no route to a decent and prosperous Scotland without strong and effective councils. And to ensure that, the Scottish Government must properly devolve funding and powers to Scotland’s local authorities,

Mr Alexander will set out how the promise of devolution has not been delivered, with the Scottish Government deprioritising councils for funding, and centralising powers at Holyrood. Twenty five years on from the advent of devolution, Mr Alexander will call for a new crusade for devolution within Scotland, for a proper debate on the delivery of powers from Holyrood to the regions and communities of Scotland.

Mr Alexander is expected to say:

“During recent decades, Scottish local government has been systematically deprioritised for funding. Scotland’s local authorities have watched their powers being pulled to Holyrood rather than further devolved to local communities. There has never been a point where councils have been so persistently on the defensive – fighting cuts on an annual basis in order to defend an ever-shrinking core of services from further erosion.

“The Scottish Parliament should have heralded a new era of powers, esteem and resource - not just for Scotland, but also for Scottish local government. And yet the reality is that Scottish local government has been systematically starved of funds over the last two decades.

“At exactly the same time as these funding cuts we have also seen the systematic centralisation of decision-making in Holyrood, including on policing and fire and rescue. At the same time the Scottish Government has constrained council tax powers via national freezes and caps.

“It is now time for a new crusade for devolution within Scotland, to reach back to the core principles upon which our parliament was founded and restore the values of devolution. We must allow the Scottish Parliament to realise its potential to deliver change and reform for the people of Scotland. And Scotland’s local authorities, regardless of party allegiance, must be at the forefront of that cause.”

Mr Alexander will make clear this debate must be guided by the principle that powers are best exercised as close as possible to the people, rather than hoarded centrally, to the exclusion of local decision-making and accountability.
REA on DNA and body-worn camera evidence and CJS outcomes
Source: gov.uk (2025-05-08)

This REA looks at the relationship between forensic material (specifically trace DNA) and body-worn camera use and criminal justice outcomes.

This Rapid Evidence Assessment (REA) reviewed research on 2 areas - the use of the forensics (DNA trace material), and footage from body worn cameras (BWCs) - and how these influence CJS outcomes (for example, charges).

The REA identified few high-quality empirical studies on the impact of forensics on CJS outcomes. However, one robust study found the retrieval of trace DNA from crime scenes increased suspects arrested and prosecuted in property crime offences. Research into the introduction or expansion of DNA databases suggests that they may have deterrent effects and can also lead to increases in the detection of crime.

There is a growing evidence base on the use of BWCs. Studies suggest that the relationship between BWC use and CJS outcomes varies widely by crime type, though its impact appears to be greatest in domestic abuse-flagged cases.
Become a British citizen by naturalisation (form AN)
Source: gov.uk (2025-01-29)

Apply for citizenship by naturalisation if you live in the Channel Islands, Isle of Man, a British Overseas Territory or if you live elsewhere and want to apply by post.

If you do not live in the Channel Islands, Isle of Man or a British Overseas Territory, you can apply online (https://visas-immigration.service.gov.uk/product/nationality-an).

You can get help (https://www.gov.uk/assisted-digital-help-online-applications) to make your online application if you are in the UK and you do not have the appropriate access, skills or confidence to complete an online immigration application form.

Use this paper form if you live in the Channel Islands, Isle of Man or a British Overseas Territory, and want to apply for British citizenship by naturalisation.

You can also use this paper form if you live elsewhere and want to apply by post. You will need to submit your documents with your application.

Most people who live in the UK and apply online are able to keep their documents while their application is processed.

You should read:
- the AN guidance to check if you can apply (https://www.gov.uk/government/publications/form-an-guidance)
- the nationality forms guide to help you fill in the form (https://www.gov.uk/government/publications/nationality-forms-guide)
Send the form and payment slip (including the fee) (https://www.gov.uk/government/publications/fees-for-citizenship-applications) and your documents to:
- the Lieutenant Governor if you are in the Channel Islands or Isle of Man
- the Governor of the territory if you are in a British Overseas Territory
- UK Visas and Immigration at the following postal address if you live elsewhere:
Department 1UK Visas and ImmigrationThe Capital BuildingNew Hall PlaceLiverpoolL3 9PP

We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
CTM34139 - Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: action in HMRC offices: on and following acceptance of claim
Source: gov.uk (2025-08-08)


The responsible officer should write to the company or agent confirming acceptance of the application and detailing any amendments that might have been necessary following enquiries. If the realisation basis applies, the letter should record the reporting requirements, CTM34136 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34136).

Any Exit Charge Payment Plan (ECPP) tax must be informally stood over on COTAX, with an explanation mentioning ECPP. A review date signal should be set, in advance of the first payment instalment becoming due, and annually following. See COM10121 (http://home.active.hmrci/commanual/COM10121.htm), step18.

At annual reviews
- for instalment only cases, release for collection the amount of tax falling due on each anniversary not yet paid
- for other cases, which will involve realisation method in some degree, ensure the company’s report of realisations has been received, and release for collection the amount of tax attributable to those realisations.
If the report has not been received, first write to the company or agent known to be acting asking for the report. If there is no satisfactory response, consider taking advice on making use of the Mutual Assistance Directive (in the EU) or appropriate Double Tax Convention, see INTM156010 (http://home.active.hmrci/intmanual/INTM156010.htm) onwards. In the last resort, release the tax for collection.