theodi/ndl-core-corpus huggingface dataset:
Institute of Chartered Accountants in Ireland application to cease as a recognised professional body for insolvency practitioners
Source: gov.uk (2025-04-22)

Institute of Chartered Accountants in Ireland has applied to the Secretary of State for Business to give up its status as a recognised professional body for insolvency practitioners.

Section 391N of the Insolvency Act 1986

Revocation of recognition at the request of a body

Notice in accordance with section 391N(3) of the Insolvency Act 1986

The Institute of Chartered Accountants in Ireland

On 13 November 2024, the Institute of Chartered Accountants in Ireland (otherwise known as Chartered Accountants Ireland ‘CAI’) asked the Secretary of State to consider a request made under section 391N of the Insolvency Act 1986 (‘the Act’), that it should cease to be a Recognised Professional Body (‘RPB’) for the purposes of section 391 of the Insolvency Act 1986.

CAI is listed within the Insolvency Practitioners (Recognised Professional Bodies) Order 1986 as a body recognised under Section 391 of the Act, for the purpose of authorising insolvency practitioners.

The Secretary of State for Business and Trade has considered this request and is satisfied that it is appropriate in all the circumstances to revoke this recognition in accordance with the procedure set out in section 391N of the Insolvency Act 1986.

Accordingly, the Secretary of State is making the Insolvency Practitioners (Recognised Professional Bodies) (Revocation of Recognition) Order 2025. This Order takes effect from 1 June 2025.

The reasons for making the Order in relation to the Institute of Chartered Accountants in Ireland (CAI) are:
- CAI notified the Secretary of State that the low number of insolvency practitioners it authorised made it commercially unsustainable to continue as an RPB.
- On 21 March 2024, the Council of the CAI approved the formal proposal to cease authorising insolvency practitioners from 1 January 2025.
- CAI insolvency licence holders were informed of the intention to withdraw as an RPB on 2 June 2024.
- CAI has completed all internal procedures to approve and implement the decision to withdraw as an RPB.
- All insolvency practitioners licensed by CAI as at 31 December 2024 who wished to continue to practice are now authorised by another RPB.
- Arrangements have been put in place for the investigation of complaints in the period between 31 December 2024 and the making of the Order formally revoking its recognition as an RPB, and in respect of any complaints made relating to conduct prior to 31 December 2024.
- CAI has requested for its recognition as an RPB to be revoked.
A print version of the notice is available from the Insolvency Service, 16th Floor, 1 Westfield Avenue, Stratford, London, E20 1HZ.

Justin Madders, Parliamentary Under Secretary of State, Department for Business and Trade

Date: 8 April 2025
Brucella Reference Unit (BRU)
Source: gov.uk (2025-05-29)

The Brucella Reference Unit (BRU) provides laboratory reference services relating to Brucella species.

Brucella Reference Unit (BRU) services

The BRU provides:
- advice on the diagnosis and clinical management of brucellosis
- assistance in the diagnosis of neurobrucellosis
- a Brucella serology and molecular service (https://www.gov.uk/government/publications/brucella-serology-referral-form)
See further detail on these services (https://www.gov.uk/guidance/bru-reference-services).

Contact

Brucella Reference Unit

Clinical Sciences Support Building Liverpool University Hospital NHS Foundation Trust Mount Vernon Street LiverpoolL7 8YE

Medical and technical enquiries: xx-xxxx-xxxx

The BRU works closely with the Animal and Plant Health Agency (APHA) Brucella Reference Laboratory, where all suspect culture isolates should be sent for confirmation. Cultures should only be sent after contact has been made with APHA using the phone number for the APHA Brucella Reference Laboratory: xx-xxxx-xxxx.

Suspect cultures (or tissues) for dispatch to APHA must be packaged in accordance with the Health and Safety Executive specifications for Category B infectious substances (https://www.hse.gov.uk/biosafety/blood-borne-viruses/transportation-of-infectious-substances.htm) (that is Packing Instruction 650 for transport standard UN3373 (https://webarchive.nationalarchives.gov.uk/20081107091744/http:/www.dft.gov.uk/pgr/freight/dgt1/guidance/guidancenonclass7/infectioussubstances.pdf)), along with a completed Brucella culture referral form B1 (https://www.gov.uk/government/publications/brucella-culture-referral-form) to:

Brucella Reference Laboratory

Building 94 Animal and Plant Health Agency (Weybridge) Woodham Lane New Haw, Addlestone Surrey KT15 3NB

For further information on the referral of suspected Brucella cultures or clinical material, please contact the Brucella Reference Laboratory by email at: xxx@xxx.xx (mailto:xxx@xxx.xx) or by telephone on xx-xxxx-xxxx
Prime Minister and Home Secretary mark 20th anniversary of 7/7
Source: gov.uk (2025-07-07)

The Prime Minister and Home Secretary have paid tribute to victims and survivors of the 7/7 attacks and will join the nation in marking the 20th anniversary.

Memorials will be held throughout the day alongside victims, survivors, loved ones and first responders to remember the 52 people killed and hundreds of others injured in the attacks.

Ahead of the anniversary, the Prime Minister Keir Starmer said:

Today the whole country will unite to remember the lives lost in the 7/7 attacks, and all those whose lives were changed forever.

We honour the courage shown that day—the bravery of the emergency services, the strength of survivors, and the unity of Londoners in the face of terror.

Those who tried to divide us failed. We stood together then, and we stand together now—against hate and for the values that define us of freedom, democracy and the rule of law.

Marking 20 years, the Home Secretary, Yvette Cooper, said:

Twenty years have passed since 7/7 but the passage of time makes what happened that day no less shocking. It was an appalling attack on our capital city and on democracy itself.

As we come together to mark this anniversary, my thoughts remain with the victims, survivors and all who loved them. Amid the horror of that day, we saw the best of people, our emergency services, first responders and ordinary Londoners who bravely acted to help one another. Their courage continues to inspire us.

We will always confront the threats facing this country to keep the public safe and preserve our way of life.

The anniversary of a terrorist attack can re-trigger trauma for victims and survivors of terrorism. If you, or someone you know has been affected by terrorism, support is available at gov.uk/victimsofterrorism (https://victimsofterrorism.campaign.gov.uk/).

The government has taken action to deliver strengthened support for victims and survivors of terrorism, announcing plans for a new dedicated support hub to help victims recover and rebuild their lives. Proposals for a new national day for victims and survivors of terrorism have also been consulted on, helping the country to remember and honour victims.

The public will also be better protected through strengthened security of public events and venues following the Terrorism (Protection of Premises) Act, better known as Martyn’s Law, receiving royal assent in April.
Country and regional analysis: 2025
Source: gov.uk (2025-11-19)

Statistical estimates for the allocation of identifiable expenditure between the regions and nations of the United Kingdom.

The Country and Regional Analysis (CRA) presents statistical estimates for the allocation of identifiable expenditure between the regions and nations of the UK. This year’s dataset covers the outturn period 2020-21 to 2024-25.

Data analysis tools

Alongside the main CRA release, the Treasury has published further analysis tools in the form of “interactive tables” and the full CRA database. These tools will allow users to manipulate the data to create their own views. The database contains the underlying “segment” level data used to construct the published tables in CRA 2025. Figures are in nominal terms. The “interactive tables” include both nominal and real terms data, but exclude the “segment” level information.

For statistical enquiries, please contact: xxx@xxx.xx (mailto:xxx@xxx.xx)
SPE13675 - Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken
Source: gov.uk (2025-11-24)


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

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

The IP Bills of Discharge team will review BoD1’s and perform checks via DMS.

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
London Borough of Hounslow
Source: gov.uk (2025-10-29)

The Regulator of Social Housing's view of how well London Borough of Hounslow is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (/government/admin/collections/1550109). Each landlord’s page contains their current judgement.

See the regulatory judgements table (/government/admin/publications/1573782) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (/government/admin/collections/1549791). An A-Z of providers (/government/admin/detailed-guides/646908) is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
RFIG30960 - Residence for tax years before 2013-14: particular occupations: entertainers and sportspeople
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.

Entertainers or sportspeople who are not resident in the UK but who perform or compete in the UK are still taxable on any payments received in connection with that UK work. Normally the person paying the entertainer or sportsperson will withhold tax from the payments.

Specialist tax rules for entertainers and sportspeople are administered by the Foreign Entertainers Unit.
Mr O Stark v Glasgow City Council: 4106456/2022
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Mr O Stark v Glasgow City Council: 4106456/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/683ee15602114f18921e453b/Mr_O_Stark_v_Glasgow_City_Council_-_4106456.2022_-_Judgment.pdf).
Mr G Solonaru v Posh Interiors Ltd: 3303116/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr G Solonaru v Posh Interiors Ltd: 3303116/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6847e8504d039a010411f12a/Mr_G_Solonaru_v_Posh_Interiors_Ltd_3303116.2024_Rule_22_Judgment.pdf).
Mr G Adoh v Cornerstone Community Care: 4112567/2019
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr G Adoh v Cornerstone Community Care: 4112567/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67b83e7864b9f6b3f313dd8a/4112567.2019_-_Mr_G_Adoh_v_Cornerstone_Community_Care_-_Judgment_Issued_14.04.2023.pdf).
Company Names Tribunal decision: Amazon Car Parts Limited
Source: gov.uk (2025-11-19)

Decision for applicant Amazon Technologies, Inc registration number 15594831, applicant successful.

Application number 5526

Applicant Amazon Technologies, Inc objected to the name used by Amazon Car Parts Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
21 Sandy Knowe, Mill Lane, Liverpool, Merseyside, L15 8LY : MAN/00BY/F77/2024/0059
Source: gov.uk (2025-06-24)

Northern Region Judge Green and Tribunal Member Mr Kasambara sitting on 16 May 2024

Read the full decision in 21 Sandy Knowe, Mill Lane, Liverpool, Merseyside, L15 8LY : MAN/00BY/F77/2024/0059 (https://assets.publishing.service.gov.uk/media/683445467fb7a7d9cd7752c8/21_Sandy_Knowe_Liverpool.pdf)
BLM16005 - Lease accounting: leasebacks and sub-leases: introduction to sales and leasebacks under FRS 102
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

Accounting for Sale and leaseback under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments) is covered at BLM17045 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17045).

FRS 102 (pre 2024 amendments) 20.32 states ‘the lease payment and the sale price are usually interdependent because they are negotiated as a package. The accounting treatment of a sale and leaseback transaction depends on the type of lease’. For accounting purposes under FRS 102 (pre 2024 amendments) the leaseback may be classified as either a finance lease or an operating lease.

FRS 102 (pre 2024 amendments) 20.33 states that ‘if a sale and leaseback transaction results in a finance lease, the seller-lessee shall not recognise immediately, as income, any excess of sales proceeds over the carrying amount. Instead the seller-lessee shall defer such excess and amortise it over the lease term’.

The accounting method under FRS 102 (pre 2024 amendments) treats the sale and finance leaseback as, in substance, a transaction whereby the lessor provides finance to the lessee with the asset as security. It is therefore not appropriate to recognise immediately any profit on sale as though the asset has been disposed of.

Guidance on the tax consequences of sale and leasebacks is at BLM35000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm35000) onwards. This also includes an example of the accounting.
BIOCLAD 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 BIOCLAD 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 BIOCLAD 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
- 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.
Apply for vehicle eligibility for the Electric Car Grant
Source: gov.uk (2025-07-16)

Application form for vehicle manufacturers to apply for vehicle eligibility for the Electric Car Grant.

The Electric Car Grant offers banded grant levels for vehicles priced at £37,000 or below.

For a vehicle to be eligible for the grant, vehicle manufacturers need to provide:
- information about themselves and the vehicle
- evidence about the sustainability of vehicle manufacturing
All evidence must be supplied in English.

Vehicle manufacturers who want to apply for grant eligibility should complete this form and send it with the supporting evidence to xxx@xxx.xx (mailto:xxx@xxx.xx).

If you are applying for more than one variant of a base vehicle, where the range or battery specifications differ, you may need to complete an application form for each variant.

Read separate guidance on how to complete the form and the evidence you need to provide (https://www.gov.uk/government/publications/how-to-apply-for-vehicle-eligibility-for-the-electric-car-grant).
Company Names Tribunal decision: Xerox Tech Solution Limited
Source: gov.uk (2025-02-24)

Decision for applicant Xerox Corporation and Xerox Limited against registration number 15563347, applicant successful.

Application number 5022

Applicant Xerox Corporation and Xerox Limited objected to the name used by Xerox Tech Solution Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 20 February 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Xerox Tech Solution Limited is changed to 15563347, LTD.
Sector risk profiles
Source: gov.uk (2025-11-06)

These reports set out the main risks facing the social housing sector and some of the actions registered providers should be taking to manage those risks.

Boards of registered providers are responsible for managing the risks their organisations face.

The Regulator of Social Housing’s Sector risk profile is intended to help boards have a better understanding of those risks in an increasingly complex and diverse sector.
Export cats and dogs to Lebanon: certificate 3910
Source: gov.uk (2025-10-15)

Apply online to export cats or dogs to Lebanon.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68efcb438427701993d5e134/3910EHC-guidance.pdf).

Download a specimen certificate Export cats and dogs to Lebanon: EHC 3910, version 4 (https://assets.publishing.service.gov.uk/media/5bc70702e5274a363252203f/3910EHC_V4.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/3910EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for multiple certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68efcb438427701993d5e134/3910EHC-guidance.pdf).

Download and fill in [Export cats and dogs to Lebanon: EHC 3910, version 4 (https://assets.publishing.service.gov.uk/media/5bc70702e5274a363252203f/3910EHC_V4.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Miss N Ellis v S Hussey & P Hume: 3300129/2025
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Miss N Ellis v S Hussey & P Hume: 3300129/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/685d65a162b2e559cbd752f8/Miss_N_ELLIS_v_Steve_Hussey___Pauleen_Hume_3300129_2025_Judgment.pdf).
Terrorism (Protection of Premises) Bill 2024: factsheets
Source: gov.uk (2025-04-03)

These documents relate to the Terrorism (Protection of Premises) Bill which was introduced in the House of Commons on 12 September 2024.

‘Martyn’s Law’ will reduce the risk to the public from terrorist attacks at public venues.

The Terrorism (Protection of Premises) Bill received Royal Assent on 3 April 2025 and will now be known as the Terrorism (Protection of Premises) Act 2025 (https://bills.parliament.uk/bills/3765)
Company Names Tribunal decision: Keller North America Ltd
Source: gov.uk (2025-05-07)

Decision for applicant Keller Group Plc against registration number 15968555, applicant successful.

Application number 5211

Applicant Keller Group Plc objected to the name used by Keller North America Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 1 May 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Keller North America Ltd is changed to 15968555, Ltd.
Good Distribution Practice for Veterinary Medicinal Products in Great Britain published
Source: gov.uk (2025-06-23)

The VMD has published the Good Distribution Practice (GDP) for Veterinary Medicinal Products in Great Britain, providing updated guidance for wholesale dealers.

The Veterinary Medicines Directorate (VMD) has published the Good Distribution Practice for Veterinary Medicinal Products in Great Britain (https://www.gov.uk/guidance/good-distribution-practice-for-veterinary-medicinal-products-in-great-britain), providing updated guidance for wholesale dealers to ensure the safe and effective distribution of veterinary medicines.

This new guidance outlines the minimum standards that wholesale dealers must meet to comply with their legal obligations under the Veterinary Medicines Regulations (VMR). It is designed to support the integrity of the supply chain and ensure that veterinary medicinal products are consistently stored, transported, and handled under suitable conditions.

Key areas covered in the guidance include:
- Quality management systems to ensure compliance and continuous improvement.
- Personnel responsibilities and training requirements.
- Premises and equipment standards for storage and distribution.
- Documentation and record-keeping to ensure traceability.
- Handling of complaints, returns, and recalls to protect animal and public health.
The GDP guidance is applicable to all holders of a Wholesale Dealer’s Authorisation (WDA) for veterinary medicinal products in Great Britain. It aligns with international best practices and reflects the VMD’s commitment to maintaining high standards in the veterinary medicines supply chain.

Wholesale dealers are encouraged to review the guidance in full and ensure their operations are compliant. The VMD will use this guidance as a reference during inspections and compliance assessments.

Access the Guidance

The full Good Distribution Practice for Veterinary Medicinal Products in Great Britain document is available to download from Good Distribution Practice for Veterinary Medicinal Products in Great Britain (https://www.gov.uk/guidance/good-distribution-practice-for-veterinary-medicinal-products-in-great-britain).

For further information or queries, please contact the VMD Inspections Team at xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr M A C Terron v China Unicom (Europe) Operations Ltd: 6008481/2024 and 6008316/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Mr M A C Terron v China Unicom (Europe) Operations Ltd: 6008481/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6703e788080bdf716392ef27/Mr_M_A_Chillon_Terron_v_China_Unicom__Europe__Operations_Limited_-_6008481_2024_-_Judgment.pdf).

Read the full decision in Mr M A C Terron v China Unicom (Europe) Operations Ltd: 6008481/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6751c87a19e0c816d18d1e26/Miguel_Chillon_Terron_v_China_Unicom__Europe__Operations_Ltd_-_6008481_2024_-_REASONS.pdf).

Read the full decision in Mr C Terron v China Unicom (Europe) Operations Ltd: 6008481/2024 and 6008316/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6880cd3d901d5f8d47120519/Chillon_Terron_v_China_Unicom__Europe__Operations_Ltd__-_6008481_2024___6008316_2024_-_REASONS.pdf).
Environment Agency: quality and sustainable business statements
Source: gov.uk (2025-11-11)

These statements set out the Environment Agency's commitment to quality and sustainable business.

The Environment Agency’s quality and sustainable business statements support our ISO 9001 and 14001 certification. It explains what commitments the organisation has made to better improve its quality of service and environmental performance.
Six-monthly report on Hong Kong: July to December 2024
Source: gov.uk (2025-03-27)

This is the 56th in a series of reports to Parliament on Hong Kong.

Since July 1997, the Foreign Secretary has reported to Parliament every 6 months (https://www.gov.uk/government/collections/six-monthly-reports-on-hong-kong) on the implementation of the Sino-British Joint Declaration on the Question of Hong Kong.
Notice to exporters 2025/12: amendments to the Syria sanctions and revocation of general trade licence for Syria sanctions - earthquake relief efforts in Syria
Source: gov.uk (2025-04-29)

The Foreign, Commonwealth and Development Office's (FCDO) Syria sanctions amendments came into force on 25 April 2025 allowing removal of some export prohibitions.

The notice advises on the removal of some export restrictions to Syria and the subsequent revocation of general trade licence for Syria sanctions - earthquake relief efforts in Syria.

The notices to exporters collection (https://www.gov.uk/government/collections/notices-to-exporters) brings together all published notices.
Mr J Belmes v Dominic Care Ltd: 6007608/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr J Belmes v Dominic Care Ltd: 6007608/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66ffc234080bdf716392ee1b/Mr_J_Belmes_V_Dominic_Care_Limited__6007608.2024__Partial_Strike_Out_Judgment.pdf).

Read the full decision in Mr J Belmes v Dominic Care Ltd: 6007608/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6807aa063bdfd1243078e6db/Mr_J_Belmes_v_Dominic_Care_Limited_6007608.2024_FMH_Judgment.pdf).
CG65910 - Losses: loans to traders: introduction
Source: gov.uk (2025-11-17)


Debts which are not debts on a security do not give rise to chargeable gains in the hands of the original creditor by virtue of TCGA92/S251 (see CG53400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53400p) for the treatment of debts). However, the provisions of TCGA92/S253 deem allowable losses to arise in certain circumstances where loans to traders have become irrecoverable. The conditions for relief are described at CG65930 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65930)+. LOSSES WHICH ARISE UNDER SECTION 253 DO NOT ATTRACT INDEXATION ALLOWANCE This is because Section 253 deems an allowable loss equal to the amount of the loan which has become irrecoverable to accrue at the time of claim. It does not convert the losses into chargeable assets which would attract indexation allowance from the date of actual or deemed acquisition to the date of disposal. (The extent to which indexation allowance can create or increase a loss generally is subject to restrictions for disposals on or after 30 November 1993, see CG17700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17700)+.)
EXPP2240 - National Export System (NES) and authorisation procedures: authorisation to use simplified procedures and DEP (Designated Export Place) facility
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.

Note: This manual is under review following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

To be eligible to apply to use the simplified procedures and/or be approved to operate as a DEP, traders must meet the following criteria:
- have a Economic Operator Reference and Information (EORI) number
- be a legal entity in the UK eg Sole proprietor, Partnership, Public Limited Company, Private Limited Company
- have a good record of compliance with HMRC eg INTRASTAT submissions, VAT returns
- regularly declare goods for export
- be able to provide declarations electronically to CHIEF.
When the completed application form is returned, the form should be checked for completeness, to ensure that the applicant meets the authorisation criteria and conditions.

Where a trader wishes to use NES in conjunction with other Customs procedures, Customs staff should establish eligibility. Applications for other procedures should be processed in line with relevant guidance and local practice eg if an application to use NES requires removal from Customs Warehousing using CSE, then the authorisation for Customs Warehousing should reflect this.
Tasneem Blondin
Source: gov.uk (2025-06-17)

Tasneem is the Chief People Officer at the Medicines and Healthcare products Regulatory Agency (MHRA). Prior to joining the MHRA, Tasneem held HR Director roles within the Department of Work and Pensions and the Home Office, where she worked alongside executive teams in leading and delivering people strategies that make a difference to people. Tasneem is a Fellow of the Chartered Institute of Personnel and Development. She has over 20 years of working in HR across a variety of HR roles. Tasneem is committed to working with executive teams in creating environments where colleagues and customers are at the heart of organisational success.

Tasneem is the Chief People Officer at the Medicines and Healthcare products Regulatory Agency (MHRA). Prior to joining the MHRA, Tasneem held HR Director roles within the Department of Work and Pensions and the Home Office, where she worked alongside executive teams in leading and delivering people strategies that make a difference to people.

Tasneem is a Fellow of the Chartered Institute of Personnel and Development. She has over 20 years of working in HR across a variety of HR roles. Tasneem is committed to working with executive teams in creating environments where colleagues and customers are at the heart of organisational success.
Unite the Union v Valve Components Ltd (In Administration): 4106177/2024
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Unite the Union v Valve Components Limited (In Administration): 4106177/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677b92e696026fd694d92c61/Unite_the_Union_v_Valve_Components_Limited__In_Administration__-_4106177.2024_-_Judgment.pdf).
Commonwealth Scholarship Commission: equity, access and inclusion statement and policy
Source: gov.uk (2025-02-20)

This document is the Commonwealth Scholarship Commission's statement and policy on equity, access and inclusion statement.

The Commonwealth Scholarship Commission (CSC) is an executive non-departmental public body, sponsored by the Foreign, Commonwealth & Development Office (https://www.gov.uk/government/organisations/foreign-commonwealth-development-office).
Octo-puss: Ukrainian battlefield equipment set to go on display in Downing Street
Source: gov.uk (2025-11-20)

A state-of-the-art interceptor drone that will be made in the UK and deployed to the front line in Ukraine is set to go on display in Downing Street.

A state-of-the-art interceptor drone that will be made in the UK and deployed to the front line in Ukraine is set to go on display in Downing Street.

The Octopus drone will be put on display in the House as a constant reminder of Ukraine’s ongoing resistance - and the UK’s unwavering support - in the face of Russian aggression.

The defensive drone was gifted to the Prime Minister by President Zelenskyy during his visit to Downing Street in October. It was the first drone of its kind to come to the UK, ahead of the mass production of Octopus in the UK later this year, following a landmark agreement to share battlefield technology struck by the Prime Minister and President Zelenskyy in the summer.

The Octopus embodies the UK-Ukraine 100 Year Partnership, with technology data sets from Ukraine’s front line plugged into UK production lines, allowing British defence firms to rapidly design and build, at scale, cutting edge military equipment available nowhere else in the world. The data fed into the Octopus changes every six weeks to keep pace with the rate of developments on the frontline.

Prime Minister Keir Starmer said:

“The display of the Octopus drone in Downing Street will serve as a poignant reminder of Ukrainian people’s bravery and courage as they defend their freedom from Russia’s ongoing barbaric attacks.

“It will also stand as a proud symbol of the unique and unwavering friendship between our two countries, with this defensive drone combining frontline Ukrainian innovation with British industrial heft to create cutting-edge capability here in the UK to defend both our countries.”

Interceptor drones are considerably cheaper than regular air defence missiles and have proved to be highly effective in countering the waves of one-way attack drones Russia continue to launch at Ukraine’s cities. They fly quickly to intercept incoming drones and missiles, destroying them before they reach their targets.

The drone developed under Project Octopus was designed by Ukraine, with support from UK scientists and technicians and has already proved successful on the battlefield, proving highly effective against the Shahed one-way attack drone variants used by Russia – despite costing less than 10% to produce than the drones they are designed to intercept. The same Russian drones were used to fly over NATO airspace in Poland in recent weeks.
Extensive Failures
Source: gov.uk (2025-05-15)

In a public inquiry at the end of April, Deputy Traffic Commissioner Nick Denton revoked the standard international goods vehicle operator’s licence held by Transglobal Solutions Ltd with immediate effect.

He cited extensive and persistent breaches of statutory obligations under the Goods Vehicles (Licensing of Operators) Act 1995.

Following a pattern of non-compliance, the company and its director, Maricel Taranu, have also been indefinitely disqualified from holding or obtaining an operator’s licence. Mr. Taranu is further barred from acting as a transport manager for any operator.

The inquiry was unattended by either the company or Mr. Taranu.

The revocation follows serious concerns uncovered during multiple investigations by the Driver and Vehicle Standards Agency (DVSA), including vehicles operated without MOTs and road tax presenting a direct risk to public safety, failure to download tachograph data, and extended operation of vehicles without driver cards - both clear violations of drivers’ hours regulations.

There was a shocking lack of maintenance, culminating in one vehicle being stopped with four loose wheel nuts, a disintegrated tyre, and a defective indicator. On top of this, there was no engagement with the DVSA or the Office of the Traffic Commissioner, despite repeated attempts to obtain essential compliance records.

Further DVSA inspections revealed that the company had no legitimate maintenance arrangements, minimal operating facilities, and an exceptionally high prohibition and MOT failure rate— double and triple the national average respectively. In addition, false information was provided to authorities regarding vehicle operations, and a warrant for Mr. Taranu’s arrest remains active in Romania for unrelated driving offences.

Mr Denton said “This is one of the worst operators I have ever come across. Mr Taranu has refused to engage both with DVSA and the traffic commissioner. He has overseen illegal and dangerous operations in the UK and appears to be wanted by the Romanian authorities for serious motoring offences… I cannot allow the company’s vehicles to operate and pose a danger to other road users for a moment longer.”

He concluded that there should be no room in the industry for Mr Taranu, who has shown an utter indifference to the law and to road safety. The full written decision can be found here (https://www.gov.uk/traffic-commissioner-regulatory-decisions/decision-for-transglobal-solutions-ltd-of2038634).

For any further details or enquiries, please contact: Email : xxx@xxx.xx (mailto:xxx@xxx.xx)
Flat A, 6 Lonsdale Road, Hammersmith, London W11 2DE: LON/00AW/F77/2025/0010
Source: gov.uk (2025-03-24)

Residential Property Tribunal Decision of Mr N Martindale FRICS on 18 March 2025

Read the full decision in Flat A, 6 Lonsdale Road, Hammersmith, London W11 2DE: LON/00AW/F77/2025/0010 (https://assets.publishing.service.gov.uk/media/67dabc9891e6e04923028422/Lonsdale_Road_6_Flat_A__W11_2DE_FORM.pdf). Read the summary reasons in Flat A, 6 Lonsdale Road, Hammersmith, London W11 2DE: LON/00AW/F77/2025/0010 (https://assets.publishing.service.gov.uk/media/67dabcb069606cdea9e0883f/Lonsdale_Road_6_Flat_A__W11_2DE_Reasons.pdf).
Mr A D Charity v Silver Hall Social Club Ltd: 3201496/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr A D Charity v Silver Hall Social Club Ltd: 3201496/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6853ea79a3a28280485814f9/Mr_A_Charity_v_Silver_Hall_Social_Club_Ltd_-_3201496_2024_-_Judgment.pdf).
Protected animals: licence for taxidermists to own dead animals (GL02)
Source: gov.uk (2025-01-01)

Get a licence to own dead species protected under annex 4 of the Habitats Directive for scientific or educational purposes.

You need a licence if you plan to transport specimens of dead protected species (listed under annex 4 of the Habitats Directive (http://ec.europa.eu/environment/nature/conservation/species/guidance/pdf/guidance_en.pdf)) for scientific or educational purposes. All specimens must have been lawfully taken from the wild within the United Kingdom or the European Union.

There’s no need to apply for general licences but you must follow the conditions in the licence, including:
- the specimen must be for scientific or educational purposes
- you need to be a member of the Guild of Taxidermists (http://www.taxidermy.org.uk/)
- you need to be registered with Natural England
How to register with Natural England

You need to register with Natural England within one month of first possessing the dead specimen. Register with Natural England by email or phone:

Wildlife licensing (Science, education and conservation)

Natural EnglandHorizon House Deanery RoadBristolBS1 5AH

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

Telephone xx-xxxx-xxxx
SPE13225 - Discharge to free circulation: duty calculations on discharge
Source: gov.uk (2025-11-24)


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

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

The duty liability discharged or due on goods depends on the proportion of goods entered to IP that are contained in the goods exported, moved or discharged to free circulation. This is determined using the rate of yield agreed for the processing authorised (see SPE13015 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13015)). Duty liability on each processed product must then be calculated using the quantity method for processed products, quantity method for import goods or the value method.

Duty liability will only be reduced if the goods are eligible to:
- a reduced or nil rate of duty under End Use/ Authorised Use
- a preferential rate of duty (see SPE13245 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13245))
- they are secondary processed products identified in the authorisation, or
- where duty free admission is available for identical imported goods.
(NI ONLY) Council Regulation (EU) 952/2013, Article 77 (2), Article 86 (3) and Article 172 (2); Commission Delegated Regulation (EU) 2015/2446, Article 73; Commission Implementing Regulation (EU) 2015/2447, Article 218 (c)

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
Prisons and Probation Ombudsman annual report: 2024 to 2025
Source: gov.uk (2025-07-10)

The annual report for the Prisons and Probation Ombudsman from 2024 to 2025.

The PPO has 3 main investigative duties:
- to investigate deaths of prisoners, young people in detention, approved premises’ residents, and detained individuals due to any cause
- to investigate deaths of recently released prisoners that occur within 14 days of release from prison (except homicide)
- to investigate complaints made by prisoners, young people in detention, offenders under probation supervision and individuals detained under immigration powers (detained individuals).
Complaints from prisoners and young people in custody are investigated by Independent Prisoner Complaint Investigations (IPCI). IPCI is part of the PPO.
Mr S Stewart v Rudolph and Hellman Automotive Ltd: 3311826/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr S Stewart v Rudolph and Hellman Automotive Ltd: 3311826/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6863b527b77395b48b609d92/Mr_S_Stewart_-_v_-_Rudolph_and_Hellman_Automotive_Ltd___3311826-2024_-_Judgment.pdf).
Dr S Aondoakaa v Compass Homes Ltd: 6021363/2025
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Dr S Aondoakaa v Compass Homes Ltd: 6021363/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68aee6283a052c9c504c8e83/Stephen_Aondoakaa_v_Compass_Homes_Ltd_6021363.2025.pdf).