theodi/ndl-core-corpus huggingface dataset:
Novum Law
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 Novum Law 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 Novum Law 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
We also pledge the following:

Offering expert high quality legal advice to the Armed forces community with an understanding of the unique needs of service personnel, reservists, veterans and military spouses.

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.
Vets4u
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 Vets4u 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 Vets4u recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Work Experience

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.
CTM36330 - Particular topics: company winding up TAAR: condition C: ‘involved with’
Source: gov.uk (2025-08-15)


ITTOIA05/S396B and S404A (4)(d)

Condition C is met where 'the individual [who receives the distribution in a winding up] is involved with the carrying on of such a trade or activity by a person connected with the individual'.

'Involved with'

Like 'similar trade or activity', 'involved with' is not a defined term and is potentially wide in scope. It is designed to prevent the TAAR being avoided by connected parties working together to circumvent the other conditions.

Example 1

Mrs C is an accountant who runs her business through a company. Her husband is a self-employed lion tamer. Mrs C winds up her company and starts work for a newly-formed company owned by her husband, providing accountancy services.

Mrs C continues to be involved with the carrying on of the same trade or activity as the wound-up company was involved with (the provision of accountancy services), even though she is now an employee rather than business owner. She is connected to her husband and so Condition C is met (and so are Conditions A and B). Condition D will still need to be satisfied.

Example 2

Instead of going to work for a newly-formed company, Mrs C, from Example 1, goes to work for her sister’s pre-existing accountancy practice, which the sister operates as a sole trader.

Mrs C is connected with her sister, and she is continuing to be 'involved with the carrying on of' the same or a similar activity, and so Condition C is met. Condition D will still need to be satisfied.

Example 3

Mr B is a fitness instructor who provides his services through a company. After suffering an injury he winds up his company and starts work as a journalist. Mr B’s wife is also a fitness instructor and she offers her services as a sole trader, before and after the winding up of her husband’s company. Mr B provides no services to his wife’s business at all.

Mr B is not 'involved with the carrying on of' a similar trade or activity after the winding-up of the first company, even though his wife is.
Ms T Andrews v Commissioner of Police for the Metropolis: 2200482/2022
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Ms T Andrews v Commissioner of Police for the Metropolis: 2200482/2022 - Judgment (https://assets.publishing.service.gov.uk/media/671a0d9b24cef5562350c8d4/Ms_T_Andrews_v_Commissioner_of_Police_for_the_Metropolis_-_2200482-2022.pdf).

Read the full decision in Ms T Andrews v Commissioner of Police for the Metropolis: 2200482/2022 - Reasons (https://assets.publishing.service.gov.uk/media/6784df98f0528401055d22e8/Ms_T_Andrews_v_Commissioner_of_Police_for_the_Metropolis_-_2200482-2022_-_Reasons.pdf).
CTM15450 - Distributions: general: bonus issues of securities or redeemable shares
Source: gov.uk (2025-07-25)


CTA10/S1000 (1) C and D, CTA10/S1136.

A company may make a bonus issue of securities or redeemable shares without receiving new consideration to an equivalent value in return.

In these circumstances, that part of the issue that is not for new consideration is treated as a distribution. An exception is where the bonus issue is a 'stock dividend' within CTA10/S1049 to which ITTOIA05/S410 (2), (3) or (4) apply.

A distribution which is only a distribution because of CTA10/S1000(1) C and D is a ‘non-qualifying distribution’ or CD distribution in current parlence and, where the distribution was made prior to 6 April 1999 no ACT was due, and no tax credit was created.

The distribution is non-qualifying because the issue of such securities or shares does not, in itself, transfer value from the company. It is the redemption or repayment of such securities or shares that results in the transfer of value. This was important when repayable tax credits could be created without value leaving the company. On redemption, repayment and so forth:
- CTA10/S1026 (1) and (2) will apply to shares, see CTM15400 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15400), and
- CTA10/S1000 (1) E or F will apply to securities, see CTM15500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15500).
A bonus issue of non-redeemable shares will not in general give rise to a distribution unless either CTA10/S1022 or CTA10/S1026 apply, see CTM15400 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15400) and CTM15420 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15420). See also CIR v Blott (1921) 8TC101 and CIR v Wright (1926) 11TC181.

Amount of distribution, CTA10/S1003 (3) and CTA10/S1004 (3)

The amount or value of any distribution in the form of a bonus issue is, for redeemable share capital, the excess of
- the nominal amount of the share capital issued, and
- any premium payable, whether on redemption, in a winding up or in any other circumstances
over any new consideration received by the issuing company.

The amount or value of any distribution in the form of a bonus issue is, for any security, the excess of:
- the principal amount secured, and
- any premium payable at maturity, in a winding-up or in any other circumstances
over any new consideration received.

Accordingly, a rights issue of securities or redeemable share capital does not give rise to a distribution unless it contains a bonus (not for new consideration) element. The extent of the bonus element is the amount of the excess referred to above.

For the tax treatment of a non-qualifying distribution in the recipient's hands see SAIM5130 (http://home.active.hmrci/saimmanual/SAIM5130.htm).
UK/India Exchange of Letters regarding the Negotiation of a Double Contributions Convention and the Comprehensive Economic and Trade Agreement [TS No.52/2025]
Source: gov.uk (2025-09-01)

This treaty was presented to Parliament in September 2025.

Published title: Exchange of Letters regarding the Negotiation of a Double Contributions Convention and the Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India.
Cera Care 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 Cera Care 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 Cera Care 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
List of Disability and Access Ambassadors
Source: gov.uk (2025-07-31)

Disability and Access Ambassadors help to ensure businesses are doing all they can to support their disabled customers.

Disability and Access Ambassadors are senior business leaders. They drive improvements in the accessibility and quality of services and facilities in their sector for disabled people, helping to ensure businesses are doing all they can to support disabled customers. The roles are voluntary. They serve for up to 3 years, and are managed by the Disability Unit (part of the Office for Equality and Opportunity).

The Ambassadors cover the following private sector industries:
- advertising
- arts and culture
- aviation
- banking
- built environment
- buses
- countryside
- creative industries
- energy
- heritage
- hospitality (pubs and restaurants)
- housing (private)
- insurance
- rail travel
- recruitment
- retail
- sports and physical activity
- technology and web accessibility
- tourism
- universities
The Rt Hon Sir Stephen Timms MP, Minister for Social Security and Disability said:

I am very pleased to be working with this impressive group of senior leaders, whose expertise and enthusiasm engenders positive changes in accessibility for disabled people. They are really supporting the government in this important work. They are generous with their time and support. The Disability and Access Ambassadors help us to improve all disabled people’s lives, by using their experience and insight throughout their sectors, and supporting the changes in accessibility we want to see across a wide range of private sector industries.

Official portrait of Sir Stephen Timms MP
Mrs C Harriman v Isys Care Ltd (In Administrative Receivership): 2603223/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs C Harriman v Isys Care Ltd (In Administrative Receivership): 2603223/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/67b30d53b56d8b0856c2fd48/Mrs_C_Harriman_v_Isys_Care_Limited__In_Administrative_Receivership__2603223.2023_DJ.pdf).
BIM45120 - Specific deductions: Flood and erosion projects: Disqualifying benefits
Source: gov.uk (2025-03-11)


S86A (4), (5) and (8) Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005)

S86A (4), (5) and (8) Corporation Tax Act 2009 (CTA 2009)

If, in connection with the making of a contribution, the contributor or a connected person either receives a disqualifying benefit or is entitled to receive such a benefit, then no deduction is allowed. This is so, whether or not the benefit is received or is entitled to be received from the carrying out of the project. It also does not matter from whom the benefit is received, or is entitled to be received.

A disqualifying benefit means a benefit consisting of money or other property, but it does not include a refund of the contribution (if the contribution is a sum of money) or compensation for the contribution (if the contribution is the provision of services).

In addition, the following are not disqualifying benefits:
- A structure that is or is to be used for the purposes of flood or coastal erosion risk management and is put in place in carrying out the project. A structure includes road, path, pipe, earthwork, plant and machinery.
- An addition to a structure where the structure is or is to be used for the purposes of flood or coastal erosion risk management and the addition is made in carrying out the project.
- Land, plant or machinery that is or is to be used in the realisation of the project, for the purposes of flood or coastal erosion risk management.
- A right over land that is or is to be used in the realisation of the project, for the purposes of flood or coastal erosion risk management.
CH206410 - How to do a compliance check: data-gathering powers: discussions with the data-holder
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Complying with a data-holder notice may be onerous, therefore before issuing a notice it is important to discuss with the data-holder the proposed notice to try and address any issues. Failure to do (or at least attempt to do) so may result in appeals to the Tribunal on the basis the notice was onerous.

Typical issues which may be addressed

Type of data held - The way in which a data-holder records data can influence both the wording of the data request, and how they can best supply data.

Resources of the data-holder - Data-holders vary from large multi national institutions with specific departments, to small enterprises with no specific data resource, to enterprises which sub contract their data storage and handling. This should be taken into account when discussing a timetable for the production of data.

Time period of data request - You should carefully consider the time period for which you are requesting data. You should be able to explain the necessity of the time period. Although the statutory limit is data for chargeable periods ending 4 years prior to the date of the notice, you should consider if this is necessary. You should also factor in the time from the notice before realistically compliance checks can be undertaken and the correlation with normal time limits for assessments.

Future data requests - if it is likely that requests will be made again for the same data in the future, you should discuss how we can help the data-holder retain and supply the information in the most cost effective way.
Mr L Ramos v Simy’s Whippy: 3322398/2021
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr L Ramos v Simy’s Whippy: 3322398/2021 - Dismissal (https://assets.publishing.service.gov.uk/media/67ea8ef8ba01abac8e9fe951/Mr_L_Ramos_v_Simy_s_Whippy_-_3322398-2021_-_Judgment.pdf).
Hertfordshire Interpreting & Translation Services
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 Hertfordshire Interpreting & Translation Services 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 Hertfordshire Interpreting & Translation Services 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.
Wales & West Utilities 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 Wales & West Utilities 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 Wales & West Utilities 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
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.
Safety digest 05/2025: Dean Forest Railway
Source: gov.uk (2025-11-26)

RAIB has today released its safety digest into the collision of a train load with a footbridge on Dean Forest Railway, 14 August 2025.

Safety digests are a way of quickly sharing important safety messages when we have decided not to undertake a full investigation for any of the following reasons:
- the safety learning has already been covered by a previous recommendation or will be addressed by an ongoing investigation
- the safety learning mainly relates to compliance with existing rules, procedures or standards
User guide to operation of police powers under the Terrorism Act 2000 and subsequent legislation
Source: gov.uk (2025-09-11)

The user guide to operation of police powers under terrorism legislation is a useful reference guide with explanatory notes.

The user guide to operation of police powers under the Terrorism Act 2000 and subsequent legislation is a useful reference guide with explanatory notes. It includes sections on data providers, arrests and outcomes, terrorist and extremist prisoners and stops and searches.
Insolvency Service Annual Plan 2024-2025
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 2024 to 2025.

We are pleased to introduce the Insolvency Service’s Annual Plan for 2024 to 2025, setting the Agency’s priorities for the year ahead.

The plan focuses on how we will support businesses and citizens, delivering against the Government’s priorities to help grow the economy and ensure that the UK is a safe place to invest; with a regulatory regime that is fit for purpose and achieves value for money to the taxpayer.
Core schools budget grant (CSBG) 2025 to 2026 for special schools, special post-16 institutions and alternative provision
Source: gov.uk (2025-10-14)

Guidance for local authorities, schools and colleges on the core schools budget grant (CSBG) for 2025 to 2026. CSBG allocations and conditions of grant  are also published here.

This guidance is for:

local authorities

special school and alternative provision (AP) governing bodies and their representatives

leaders and their representatives of special post-16 institutions (SPIs) and independent training/learning providers (ITPs/ILPs) with high needs placements

It relates to local authorities, their maintained special schools and pupil referral units, special and AP academies (including free schools), non-maintained special schools, independent special schools, hospital schools and other providers of hospital education, SPIs and ITPs/ILPs who make provision for students with high needs.

The 2025 to 2026 CSBG will total about £688 million. This comprises:

£480 million to provide special schools and AP schools with a continuation of:
- the 2024 to 2025 teachers’ pay additional grant (TPAG)
- the 2024 to 2025 teachers’ pension employer contribution grant (TPECG) and
- the 2024 to 2025 CSBG
This funding is combined into a single CSBG for special schools and AP for 2025 to 2026, covering all the above, and will continue to support these schools in meeting the additional staff costs arising from the teachers’ pay awards in 2023 and 2024, and the teachers pension employer contribution increase and support staff pay increase from April 2024.

£125 million to reflect the additional costs of the employer national insurance contributions (NICs) increase that employers will face from April 2025.

£83 million to help with the 2025 staff pay award increases.

Methodology

This document sets out information on how we will calculate and allocate 2025 to 2026 CSBG funding for local authorities, including how local authorities will be required, under the conditions of grant, to pass that funding on to eligible settings. This includes information on how funding to help with NICs and the 2025 pay awards cost increases will be allocated.

The equivalent previous grant funding for mainstream primary, secondary and all through schools has been incorporated into core budget allocations for 2025 to 2026, by being rolled into the schools national funding formula for that year.

Conditions of grant

The conditions of grant are published here.

Allocations

We have published allocations here for payments in May 2025 and and in October 2025 published updated allocations covering the 2025 pay awards funding.

We will publish further updated allocations and make payments, as set out in the methodology document, in March 2026.
Public hearing decision in the case of Tracey Connelly
Source: gov.uk (2025-07-31)

You will find attached the decision following the application for the parole hearing of Tracey Connelly to allow the public to observe the hearing.

A judicial Parole Board member, on behalf of the Board’s Chair, has granted the application for Tracey Connelly’s parole hearing to be made public. More information about the reasons for this decision are attached.

The oral hearing listed in October has been adjourned and has not been relisted yet. We will update this page once the hearing is relisted.

For more detail on applying for a parole hearing to be made public, please read more here: Applying for a Parole review to be public - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/applying-for-a-parole-review-to-be-public)
SAF revenue certainty mechanism: approach to industry funding
Source: gov.uk (2025-05-14)

Seeks views on how the sustainable aviation fuel (SAF) revenue certainty mechanism could be funded.

We are working with industry to design a sustainable aviation fuel (SAF) revenue certainty mechanism. The mechanism aims to reduce the risks of revenue uncertainty for emerging SAF producers.

We are asking for your views on:
- how the mechanism could be funded
- our proposal that the mechanism be funded by industry, preferably by introducing a levy on jet fuel suppliers
- the funding mechanism and design issues not addressed in our previous consultation on revenue certainty options (https://www.gov.uk/government/consultations/sustainable-aviation-fuels-revenue-certainty-mechanism-revenue-certainty-options)
CIL Appeal 1861653 and 1861755  – 16 Apr 25 – Change of Use from Class E (Office) to Class C3 (Dwellings) on the first to 5th flrs
Source: gov.uk (2025-10-15)

Change of Use on the first floor providing 7 self-contained  Change of Use on the second to fifth floors providing 27 self-contained units.

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Portsmouth Hospitals University NHS Trust (PHU)
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 Portsmouth Hospitals University NHS Trust (PHU) 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 Portsmouth Hospitals University NHS Trust (PHU) recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces 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.
June 2025 Catch Limit Review
Source: gov.uk (2025-05-14)

June 2025 Catch Limit Review

Overview of Catch limit Changes

Under-10 meter vessels

Over-10 meter non-sector vessels

The following changes are proposed for 1st June

Under-10 meter vessels

Over-10 meter non-sector vessels

Included in the proposed catch limits for the 1st June is an increase to the Pollack – Area 7 catch limit from 0.075 tonnes (t) monthly to 0.15t monthly for the non sector10m and under vessels and the non-sector over 10m vessels. This change is being proposed now following the England 10m and under and non-sector pools receiving their quota allocation for the year. This was 37.9t for the 10m and under pool and 7.0t for the non-sector pool.

The release of allocations has also allowed the inshore quota managers to trade in quota on behalf of the non-sector pools. The quota being brought into the non-sector pools has now reached a level where an increase in the catch limit can be considered. There is anticipated to be approximately 90t of quota available in total, once these trades have been finalised.

The increase in catch limit at this time will also provide support for the handline fishery which has the lowest environmental impact of the gears used to catch pollack. This is in line with the Fisheries Act sustainability objective and Section 25 of the Fisheries Act which states ‘When distributing quotas the national fisheries authorities must seek to incentivise the use of fishing techniques that have a reduced impact on the environment’.

If you have any concerns, queries or suggested changes, please contact us using the details below:

Katie James: xx-xxxx-xxxx

Jacob Bestwick: xx-xxxx-xxxx

xxx@xxx.xx (mailto:xxx@xxx.xx)
Football Governance Act 2025: Statutory guidance on the meaning of 'significant influence or control'
Source: gov.uk (2025-12-08)

This guidance is to help clarify who can be considered an owner under the Independent Football Regulator's regime.

The Football Governance Act 2025 establishes a new Independent Football Regulator (IFR) to safeguard the future of the national sport. One of the Regulator’s new powers is to introduce stronger, statutory Owners’ and Directors’ Tests to make sure club custodians are suitable.

Following Royal Assent of the Football Governance Act, this Statutory Guidance sets out the meaning of ‘significant influence or control’ in the context of who can be considered an owner of a football club. Paragraph 15(2) of Schedule 1 to the Football Governance Act 2025 requires the guidance to be used when interpreting references to the phrase: ‘significant influence or control’ to determine whether someone is an owner. This guidance is particularly relevant to regulated clubs and their existing and prospective owners, as well as to the Independent Football Regulator (IFR).

The examples in this guidance are not a complete list of all possible situations, nor should the guidance be read as an exhaustive statement of what constitutes significant influence or control.

When applying and interpreting this guidance careful consideration should be given to the facts of the particular case which will be important in determining whether significant influence or control exist in any particular case.

The draft guidance was laid before both Houses of Parliament on 27 October 2025 for 40 days during which neither House resolved not to approve it. As no such resolution was made, the Secretary of State published the final statutory guidance on 8 December 2025.
Miss A O’Toole v Teleperformance Ltd: 2413183/2023
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in Miss A O’Toole v Teleperformance Ltd: 2413183/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68135d995966d01801999e67/Miss_A_O_Toole_v_Teleperformance_Limited_-_2413183_2023.pdf).
Mr K Jones v Fedex Express UK Transportation Ltd: 1302716/2024
Source: gov.uk (2025-04-09)

Employment Tribunal decision.

Read the full decision in Mr K Jones v Fedex Express UK Transportation Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/67f52297b7e44efc70acc332/Mr_K_Jones_v_Fedex_Express_UK_Transportation_Ltd_-_1302716_2024_-_Preliminary.pdf).
A4AO 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 A4AO 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 A4AO 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:

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.
NHS continuing healthcare previously unassessed periods of care (easy read)
Source: gov.uk (2025-03-18)

Easy read version of guidance about NHS continuing healthcare previously unassessed periods of care requests.

This is an easy read version of the NHS continuing healthcare previously unassessed periods of care (https://www.gov.uk/government/publications/continuing-healthcare-previously-unassessed-periods-of-care) guidance published in December 2023.

It is intended for people with learning disabilities, family carers and anyone who helps a person with learning disabilities.
Reporting adverse incidents: insulin pumps and meter systems
Source: gov.uk (2025-01-15)

How to report adverse incidents involving insulin infusion pumps and integrated meter systems under the vigilance system.

Guidance for manufacturers on reporting adverse incidents involving insulin infusion pumps and integrated meter systems under the vigilance system.

You should read this document should be in conjunction with guidance on post-market surveillance (https://www.gov.uk/government/publications/medical-devices-post-market-surveillance-requirements).
Small pet animal medicines exempt from authorisation: Annual submission of product list
Source: gov.uk (2025-10-17)

Companies marketing medicines for small pet animals exempt from the requirements of a Marketing Authorisation must submit an annual return to the VMD by 17 November 2025.

Companies marketing medicines for small pet animals that are exempt from the requirements of a Marketing Authorisation (MA) under Schedule 6 of the Veterinary Medicines Regulations (VMR), must submit an annual list of products currently on the market to the VMD by 17 November 2025. This deadline applies to all registered companies, regardless of when they first registered.

This requirement follows changes to the VMR that came into effect in May 2024.

Submitting this annual return ensures continued compliance with regulatory requirements for medicines marketed without a full MA for specific small pet species.

This new requirement helps the VMD to understand what products are marketed under the exemption, enabling enhanced regulatory oversight of the market and fair regulation across the sector.

Registration reminder

The VMD would like to reiterate that all companies that market medicines exempt from authorisation must apply for registration with the VMD at least two months before marketing any products not previously registered.

Failure to do so is a breach of the VMR.

Who this applies to

Any company or person marketing veterinary medicines for small pet animals exempt from authorisation must complete the annual return. This includes medicines for:
- Aquarium animals (fish in closed water systems)
- Cage birds and homing pigeons
- Terrarium animals (reptiles, amphibians and arthropods)
- Small rodents
- Ferrets and rabbits
Medicines for chickens, ducks and turkeys are not covered by this exemption as these are classified as food-producing animals.

How to complete your annual return

To complete your annual return, and for detailed information about which products qualify for the exemption and manufacturing requirements, please refer to the full guidance; Products marketed under small pet animal exemptions: Registration - GOV.UK (https://www.gov.uk/guidance/products-marketed-under-small-pet-animal-exemptions-registration).

This year, you need to complete a new online form that allows you to add up to 25 products per submission. If you need to add more than this, you will need to submit a second form.

You will not be able to use the previous PDF form to complete your annual return. You will need to use the new online form to submit your annual return irrespective of when you registered the product with the VMD.

Companies must ensure they maintain their registration to continue legally marketing these exempt products.

If you have any questions specifically relating to registration, please contact: xxx@xxx.xx (mailto:xxx@xxx.xx).