theodi/ndl-core-corpus huggingface dataset:
Mr N Bari v Richmond and Wandsworth Council: [2025] EAT 54
Source: gov.uk (2025-04-22)

Employment Appeal Tribunal Judgment of Judge Auerbach on 25 March 2025.

Read the full judgment in Mr N Bari v Richmond and Wandsworth Council: [2025] EAT 54 (https://assets.publishing.service.gov.uk/media/680771f692d50839757a6168/Mr_N_Bari_v_Richmond_and_Wandsworth_Councils__2025__EAT_54.pdf).
Majestic Site Management 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 Majestic Site Management 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 Majestic Site Management 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.
Cornwall man must repay £72,500 for running illegal waste site
Source: gov.uk (2025-10-30)

Cornishman Martin Harvey ignored warnings about his illegal business and his plans to unlawfully develop his land and was prosecuted by the Environment Agency.

- Martin Harvey, under the Proceeds of Crime Act, must now repay £72,500 or face jail.
- Over 10,000 tonnes of household, demolition and hazardous waste, including asbestos, found at the premises.
- Despite Environment Agency advice, multiple warnings and formal notices being served, Harvey took no action to protect local environment.
Harvey, who operated the illegal site on land he owned at Shepherds Farm, St Newlyn East, Cornwall appeared before Truro Crown Court on Friday 3 October. Harvey pleaded guilty and was convicted of two offences. He received a 3-month prison sentence, suspended for 2 years.

He was also ordered to pay full costs of £16,653.99 to be paid within one year. Under the Proceeds of Crime Act, Harvey was ordered to pay back £72,500 he made from operating his illegal waste business by 9 January 2026 or face three months in prison.

Wood and watercourse ‘flattened’

Tiles of asbestos found by a watercourse on the land

The court heard there was no Environmental Permit for the site which would allow the legal deposit of waste. Harvey also deposited waste and filled in a wooded valley and a watercourse in order to create flattened areas on the land, which he then intended to develop.

There were no planning permissions in place for any construction necessitating the waste importation. About 10,000 of tonnes of mixed construction and demolition waste, including hazardous material such as asbestos containing material in bags, was present at the site.

‘Modest sum’ paid for storing waste

During regular Environment Agency inspections of the site from February to July 2023, Harvey was advised that he was operating illegally, had no planning permission for the development works and that all waste importation should cease immediately.

Harvey was invited to attend an interview with the Environment Agency and sent in a total of three statements under caution.

• He claimed he wished to build up the land for new agricultural buildings.

• Claimed that he registered the relevant exemptions and believed he could import 10,000 tonnes of concrete, bricks, tiles and ceramic mixtures

• Did not provide any detail of the sums he was paid to receive waste, bar saying he was ‘paid a modest sum’

• Denied that there was asbestos containing material on site.

Sally Turberville of the Environment Agency said:

Waste criminals should be aware how seriously we take their offending, including the financial benefit they obtain from their illegal activities.

Offenders like Harvey simply won’t get away with concealing information or their assets. Waste crime can be a blight on the environment, communities and to legitimate businesses.

If anyone suspects that waste crime is taking place in your community, contact our 24/7 hotline on xx-xxxx-xxxx or report it anonymously to Crimestoppers on xx-xxxx-xxxx.
DSIT: spend control data
Source: gov.uk (2025-09-25)

Centrally approved spending for property, advertising, consultancy, technology and recruitment.

The Department for Science, Innovation and Technology (DSIT) publishes details of new spend approved by central government spending controls (https://www.gov.uk/government/publications/cabinet-office-controls) on a quarterly basis.
D Hill v Academy 1 Sports Ltd: 3200719/2024
Source: gov.uk (2025-02-05)

Employment Tribunal decision.

Read the full decision in D Hill v Academy 1 Sports Ltd: 3200719/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/679cf263c496e5d3ddafb68b/Mr_D_Hill_v_Academy_1_Sports_Ltd_-_3200719_2024_-_Judgment..pdf).
Miss N Obianwu v Butterflies EDC Ltd: 6003129/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Miss N Obianwu v Butterflies EDC Ltd: 6003129/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67b5cdf532b2aab18314bb71/Miss_N_Obianwu_v_Butterflies_EDC_Limited_6003129_2024_Default_Judgment.pdf).
Mr N Whalley v Blackburn with Darwen Borough Council: 2402370/2021
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Mr N Whalley v Blackburn with Darwen Borough Council: 2402370/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6904e14e14e0c1d9784174d7/Mr_N_Whalley_v_Blackburn_with_Darwen_Borough_Council_-_2402370_2021_-_Reserved.pdf).
30 hours free childcare: local authority and early years provider guide
Source: gov.uk (2025-02-21)

How local authorities and early years settings should provide the entitlement for 2, 3 and 4-year-olds.

‘Early education and childcare: operational guidance’ sets out:
- what local authorities should do to fulfil their statutory responsibilities
- what early years settings should do to fulfil their agreement with the local authority
- how local authorities and early years settings can support parents and children
The ‘30 hours free childcare’ guidance shows how local authorities should meet their statutory responsibilities to foster children.

Local authorities can add their own information to the application form and use it for foster parents applying for 30 hours free childcare for children in foster care.

‘Statutory’ means what schools and local authorities must do to comply with the law. You should follow statutory responsibilities unless you have a very good reason not to.

The ‘free early education for 2-year-olds’ guidance explains how local authorities can verify a parent’s eligibility for a funded early education place, for 2-year-olds from families with no recourse to public funds.
Quirk Solutions 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 Quirk Solutions 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 Quirk Solutions 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
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SP11 7HR, Southern Water Services Limited: environmental permit application advertisement - EPR/PP3303PQ/C002
Source: gov.uk (2025-02-11)

View the application submitted by Southern Water Services Limited for Fullerton STC, Andover.

The Environment Agency consults the public on certain applications for:

waste and mining waste operations

installations

water discharge and groundwater activities

medium combustion plant and specified generators

The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

what the application is about

when you need to comment by

The Environment Agency will decide:

whether to grant or refuse the application

what conditions to include in the permit (if granted)
Mr A Elshorbagy v Bromets Jackson Heath LLP: 6008265/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr A Elshorbagy v Bromets Jackson Heath LLP: 6008265/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/690a183d14b040dfe82922a6/Mr_A_Elshorbagy_v_Bromets_Jackson_Heath_LLP_-_6008265.2024_-_Judgment.pdf).
INCHP06350 - Special directions: processing claims: referral to compliance / LBS staff
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.

Prior to payment (IP Article 885)

The National Duty Repayment Centre (NDRC), Salford can refer a repayment claim to local compliance teams, or Large Business Services (LBS), to request checks for verification at the trader's premises before making repayment. This could be for the whole claim or specific aspects of a claim but the request must specify the information required or the checks to be carried out. Before such requests are made the NDRC should reach an agreement with the local staff considering urgency and importance of the claim and the availability of local resources. This is to prevent excessive delays in processing claims.

Person(s) to be repaid

Legally the importer is entitled to all repayments. As a matter of practical convenience however, for charges that are reclaimed by an agent, the repayment can be made to the agent provided the conditions of Procedure 20 (INCHP11400 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp11400)) are met.

Method of repayment

NCH prepare a repayment schedule through the electronic repayment system (NIMROD) which is emailed to Cumbernauld who make the repayment.

Copy entries

Repayment claims are not to be authorised without sight of the original import entry. However, the entry details may be obtained from the Management Support System (MSS) and a copy of the original entry obtained from the trader.
St Michael’s CofE Primary Academy and St Christopher’s Primary Multi Academy Trust: 21 July 2025
Source: gov.uk (2025-07-20)

The schools adjudicator’s objection decision about St Michael’s CofE Primary Academy and St Christopher’s Primary Multi Academy Trust.

Decision reference: ADA4438 and ADA4496

Type of decision: objection to admission arrangements – not upheld

School type: academy

School phase: primary

Local authority: Devon

Admission authority: St Christopher’s Primary Multi Academy Trust
Mr J Turbin v Lloyds Bank plc: 6006958/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr J Turbin v Lloyds Bank plc: 6006958/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/690e0a0047ad122f854627e1/Mr_J_Turbin_v_Lloyds_Bank_PLC_6006958.2024_.pdf).
15 Bishops Building, The Old Works, High Wycombe, HP11 2WQ:CAM/00MX/MNR/2024/0608
Source: gov.uk (2025-11-27)

Eastern region Tribunal Member Mary Hardman FRICS determined this case on 9 December 2024

Read the decision in full15 Bishops Building, The Old Works, High Wycombe, HP11 2WQ:CAM/00MX/MNR/2024/0608 (https://assets.publishing.service.gov.uk/media/68837990cec9ccd515ae095e/15_Bishops_Building_The_Old_Works_High_Wycombe_HP11_2WQ.pdf)
Pete White Consulting
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 Pete White Consulting 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 Pete White Consulting recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms R Chase v Hamble Catering Ltd: 1400292/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms R Chase v Hamble Catering Ltd: 1400292/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67e2a6a8dcd2d93561195b31/Ms_R._Chase_-vs-_Hamble_Catering_Ltd_-_1400292.2024_-_Judgment.pdf).
Mr J Rai v Aramark Defence Services Ltd: 2301870/2023
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Mr J Rai v Aramark Defence Services Ltd: 2301870/2023 - Judgment on Liability (https://assets.publishing.service.gov.uk/media/675075b52956d2d4b1632ab3/Mr_John_Rai_v_Aramark_Defence_Services_Limited_2301870-2023_Judgment_18-11-24.pdf).

Read the full decision in Mr J Rai v Aramark Defence Services Ltd: 2301870/2023 - Remedy (https://assets.publishing.service.gov.uk/media/677fb0d1d721a08c006655ea/Mr_John_Rai_v_Aramark_Defence_Services_Limited_2301870-2023_Remedy_Judgment_19.12.24.....pdf).
Mr D M Kropidlowski v Panoramic Doors (UK) Ltd: 3321239/2021
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in Mr D M Kropidlowski v Kevin King Panoramic Product: 3321239/2021 - Rule 21 (https://assets.publishing.service.gov.uk/media/6772cfb66aa1397cb84a688f/Mr_D_M_Kropidlowski_-_v_-_Kevin_King_Panoramic_Product_-_3321239-2021_-_Judgement__Rule_21_.pdf).

Read the full decision in Mr D M Kropidlowski v Panoramic Doors (UK) Ltd: 3321239/2021 - Judgment (https://assets.publishing.service.gov.uk/media/68107ec8dbea49d6a3305f43/Mr_D_M_Kropidlowski___v_Panoramic_Doors__UK__Limited_3321239.2021_Judgment.pdf).
CISR72660 - Deductions: credit and repayment: subcontractor / contractor disputes over deductions
Source: gov.uk (2025-10-16)


CISR72000 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr72000)

Information contents

This action guide explains the steps you should take to deal with disputes between subcontractors and contractors over deductions made under the Scheme.
- Ask the subcontractor to send you a statement setting out their reasons for considering the deduction to be excessive or inappropriate.
- Consider the subcontractor's claims in light of HMRC’s stated policy with regard to the scope of the Scheme (See CISR11000 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr11000) onwards) and/or the meaning of 'materials' as appropriate. There is more information on this at CISR15060 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15060).
- Write to the contractor's Employer's Section including the following
- a copy of the subcontractor's statement
- an expression of your views on the case
- a suggestion that the contractor's authorising office approach the contractor to check the information provided by the subcontractor
- a request that they report their findings to you.
- Where you cannot agree a proposed settlement of the dispute, the contractor's authorising office technical support HO should submit a report with all supporting papers for both parties to the CIS Functional Lead Team located in Local Compliance for their direction on the case.
- Once you have established HMRC’s proposal for settling the dispute, write to the subcontractor to explain it.
If repayment is necessary, ask for the Payment and Deduction Statements (PDS) covering the payments.
- If the proposal is accepted and repayment is necessary, proceed as follows
- follow the steps at CISR73030 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr73030) to check the PDS
- arrange for prompt repayment of the relevant amount
- make a note in the subcontractor's papers regarding any partial repayment of an amount vouched on a PDS. To do this, obtain a print of the relevant contractor’s monthly return and note the credit/repayment details alongside the relevant payment and deduction entry.
If the proposal is accepted and no repayment is appropriate, take no further action.
- If the subcontractor or contractor is unwilling to accept the proposal they are each entitled to apply to the tribunal. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Once the final determination is made, take the appropriate action from the above.
Civil Service statistics: 2025
Source: gov.uk (2025-10-29)

Civil Service Statistics presents detailed information on the UK Civil Service workforce as at 31 March 2025, including on pay, diversity and location.

Civil Service Statistics presents detailed information on the UK Civil Service workforce as at 31 March 2025, including on pay, diversity and location.

The Civil Service Statistics data browser is an interactive tool from Cabinet Office which provides access to more detailed data on the Civil Service workforce.
Mr D Jessop v Lincs Recycling (2024) Ltd: 2601807/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mr D Jessop v Lincs Recycling (2024) Ltd: 2601807/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67d1691fa6d78876a3fb0a0f/Mr_Daniel_Jessop_v_Lincs_Recycling__2024__Ltd_2601807.2024_Judgment.pdf).
L Orlova v Kingston and Richmond NHS Foundation Trust: 6007244/2024 and 6007436/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in L Orlova v Kingston and Richmond NHS Foundation Trust: 6007244/2024 and 6007436/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/69147d43db01ecfcf96fc83f/Larisa_Orlova_v_Kingston_and_Richmond_NHS_Foundation_Trust__1__6007244-2024__2__6007436-2024_Preliminary_Judgment.pdf).
SPE04100 - Applying for an authorisation for a Special Procedure: extensions to time limits
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%20feedback) 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).

It is possible in certain circumstances to extend the time period for the assessment of an application for authorisation.

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.
Mr G Leigh-Gilchrist v Nailsea Social Club: 6007396/2024
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Mr G Leigh-Gilchrist v Nailsea Social Club: 6007396/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67697be6cdb5e64b69e30a10/MR_G_LEIGH-GILCHRIST_-VS-_NAILSEA_SOCIAL_CLUB_-_6007396.2024_-_Judgment.pdf).

Read the full decision in Mr G Leigh-Gilchrist v Nailsea Social Club: 6007396/2024 - Remedy (https://assets.publishing.service.gov.uk/media/6852b1aa99b009dcdcb73606/MR_G_LEIGH-GILCHRIST_-VS-_NAILSEA_SOCIAL_CLUB_-_6007396.2024_-_Judgment..pdf).
TechExpert
Source: gov.uk (2025-12-04)

TechExpert is part of TechFirst, the government’s skills programme opening pathways into the UK’s fast-growing tech sector.

The UK is world leading for tech and the incredible talent we have in our doctoral training investments is a resource that we must continue to nurture.

TechExpert will support 500 domestic doctoral students, offering a stipend top-up of up to £10,000 per year with comprehensive wraparound support. Students will be conducting research in the frontier technology sectors, focusing on critical questions of national cyber security, machine learning, quantum technology and more.

TechExpert aims to make doctoral study a more competitive and financially viable option for talented graduates, while also providing a pathway back into research for those who may have left due to financial constraints. By doing so, it strengthens the UK’s innovation pipeline and contributes to a more inclusive, resilient, and high-impact research ecosystem.

Centres for Doctoral Training (CDT) and Doctoral Focal Awards were selected in line with the priorities of some areas of the UK’s Industrial Strategy (https://www.gov.uk/government/collections/the-uks-modern-industrial-strategy-2025). In particular, awards have been selected for alignment to the 6 frontier industries under the Digital and Technologies sector, alongside a small number prioritised for digital and technologies in the Financial Services sector.

Applications for supported doctoral training places can be applied for through autumn and early winter, with eligible centres for Doctoral Training/Doctoral Focal Awards advertising the increased stipend.

List of CDTs/Doctoral Focal Awards

The current list of CDTs/Doctoral Focal Awards that are taking part is below. Please note that there may be additional CDTs/Doctoral Focal Awards added to this list in the future. Further website links may also be provided as they become available.
CIRD25180 - Intangible assets excluded from CTA09/PART8 as special tax rules apply: election in respect of capital expenditure on computer software: approach and procedure
Source: gov.uk (2025-07-22)


CTA09/PART8/S815

Tax relief for the depreciation of computer software may be available more quickly under the capital allowances code (see CA23400 onwards) than it is under CTA09/PART8. To permit companies to preserve the benefit of capital allowances, S815 allows companies to make an election in respect of capital expenditure on computer software. The election makes capital allowance treatment available.Receipts from the realisation of the software, which are not brought into account under the capital allowances rules, are recognised as taxable income under CTA09/PART8.The election:
- must specify the expenditure to which it relates;
- must be made in writing;
- must be made within two years of the end of the accounting period in which the expenditure was incurred; and
- cannot be revoked.
The effect of the election is described in CIRD25190 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird25190).For expenditure on software used for the purpose of a life assurance business, see the Life Assurance Manual (LAM07120).
Anglian Water
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 Anglian Water 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 Anglian Water recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- 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.
Signs Express Telford
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 Signs Express Telford 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 Signs Express Telford 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 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.
Local Authority Housing Statistics data returns for 2023 to 2024
Source: gov.uk (2025-06-26)

Local Authority Housing Statistics data returns for the financial year 2023 to 2024

A full time series of the data since 1978-79 (https://www.gov.uk/government/statistical-data-sets/local-authority-housing-statistics-open-data) is available alongside these tables. The next update is scheduled for January/February 2025.

(https://assets.publishing.service.gov.uk/media/6853e0ac16eefd7361e98984/Local_Authority_Housing_Statistics_2023_24.xlsx)

Local Authority Housing Statistics tables 2023 to 2024 (https://assets.publishing.service.gov.uk/media/6853e0ac16eefd7361e98984/Local_Authority_Housing_Statistics_2023_24.xlsx)

MS Excel Spreadsheet, 837 KB

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

(https://assets.publishing.service.gov.uk/media/68540388f812712f84581515/LAHS_accessible_2023-24_tables.ods)

Local Authority Housing Statistics regional and local authority data 2023 to 2024 (https://assets.publishing.service.gov.uk/media/68540388f812712f84581515/LAHS_accessible_2023-24_tables.ods)

ODS, 580 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

Notes on Local Authority Housing Statistics (LAHS) 2023-24

Some figures in the main LAHS tables are calculated as weighted averages which cannot be obtained by averaging the corresponding local authority figures. These regional figures can be found in the “Regional_Data” tab of the accessible tables at the link above. Some fields in the main LAHS tables cannot be summarised within regions and are therefore excluded from the “Regional_Data” tab of the accessible tables.

Please refer to the LAHS guidance (https://www.gov.uk/government/publications/completing-local-authority-housing-statistics-2023-to-2024-guidance-notes-and-bulk-upload) for further information on these statistics.
Mrs C Stuart v Glasgow City Council and Cordia (Services) LLP: 115421/2009
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs C Stuart v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af51f96e6c8d18118ace24/Mrs_C_Stuart_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_-_Judgment.pdf).
Tribes Hair Studio
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 Tribes Hair Studio 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 Tribes Hair Studio 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CH155392 - Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Penalties: Failure to pay all or part of amounts due - overview
Source: gov.uk (2025-08-13)


If a person fails to make full payment of excise duty in respect of goods for use on a ship, aircraft or train as stores by the due date, they become liable to a penalty on the unpaid amount.

The total penalties for an accounting period consist of
- a default penalty for duty unpaid at the penalty date, see CH155393 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch155340), and
- two further penalties for duty unpaid at 6 and 12 months after the penalty date, see CH1553 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch155350)94.It is important to distinguish between
- the due date - the date when the person needs to pay the duty, see CH155390 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch155310), and
- the penalty date - the day after the due date and the first date on which a penalty is chargeable, also see CH155390 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch155310).Penalties are charged in relation to the due date. The first failure to pay duty by the due date counts as a failure and starts the penalty period, but does not attract a default penalty. A penalty period starts on the penalty date and ends 12 months later. A penalty period is extended if there are further failures to pay duty by the due date. The penalty period ends 12 months after the due date for the person’s most recent failure.The penalty regime is progressive, which means that continuing failures within a penalty period can give rise to an increased rate of default penalty.To calculate the default penalty due for an accounting period follow these steps.
- Take the number of failures in the penalty period. A failure is a failure to pay all of the duty by the due date.
- Use the number of failures to work out the number of defaults in the penalty period. A default is any failure to pay an amount of duty in full by the due date, except the first such failure in the penalty period.
- Use the number of defaults to determine the default penalty rate for the latest failure.
- Apply the default penalty rate to the amount of duty not paid by the due date, even if part or all of these amounts have been paid in the meantime.To calculate the further penalties due for an accounting period you will need to know the amount of duty still unpaid 6 months and 12 months after the penalty date. The rate of the further penalties is always 5% of the unpaid amount.FA09/SCH56/PARA3FA14/SCH21
MIN 538 Amendment 8 (M) Codes of practice - Authorisation of certifying authorities
Source: gov.uk (2025-08-18)

The purpose of this Marine Information Note (MIN) is to provide contact details of Maritime and Coastguard Agency (MCA) authorised certifying authorities.

Notice to all owners, operators and skippers of small vessels in commercial use and certifying authorities of this type of vessel.

This notice should be read with the Small Commercial Vessel Codes of Practice (https://www.gov.uk/government/collections/small-craft-codes-of-practice) and MGN 280 (M) (https://www.gov.uk/government/publications/mgn-280-small-vessels-in-commercial-use-for-sport) and replaces MIN 538 Amendment 7 (M).
Mrs A Hughes v Amscan International: 6009086/2024
Source: gov.uk (2025-02-04)

Employment Tribunal decision.

Read the full decision in Mrs A Hughes v Amscan International: 6009086/2024 - Judgment (https://assets.publishing.service.gov.uk/media/679b4b55abe77b74cc146bec/Mrs_A_Hughes_v_Amscan_International_-_6009086.2024_-_Judgment.pdf).
Quarter 4 Agricultural Market Report Northern Ireland, 2024
Source: gov.uk (2025-03-13)

Average livestock and crop prices for Northern Ireland, Quarterly.

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.
MTT25230 - Calculating the effective tax rate: Covered tax balance: Refundable imputation tax
Source: gov.uk (2025-08-05)


An amount of tax that is disqualified refundable imputation tax will not be regarded as covered tax and must be excluded from the covered tax balance, in accordance with section 173(2)(d) of Finance (No.2) Act 2023.

A refundable tax credit that arises in respect of a refundable imputation tax (whether qualified or disqualified) will not be a qualifying refundable tax credit, in accordance with section 148(3) of the Act. See MTT21410 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21410) for guidance on qualifying refundable tax credits.

The meanings of ‘disqualified refundable imputation tax’ and ‘qualified refundable imputation tax’ are set out in section 253(1) and (2) of the Act.

See MTT18010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt18010) for guidance on determining the location of an entity.
CH480100 - The managing serious defaulters (MSD) programme: contents
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.
J Kissi-Hawkson v Choice Support: 2305172/2025
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in J Kissi-Hawkson v Choice Support: 2305172/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69297b5cce50d215cae961d1/2305172-2025_Jennifer_Kissi-Hawkson_v_Choice_Support.pdf).
Ministry of Defence
Source: gov.uk (2025-09-10)

The home of Ministry of Defence on GOV.UK. We work for a secure and prosperous United Kingdom with global reach and influence. We will protect our people, territories, values and interests at home and overseas, through strong armed forces and in partnership with allies, to ensure our security, support our national interests and safeguard our prosperity.

We work for a secure and prosperous United Kingdom with global reach and influence. We will protect our people, territories, values and interests at home and overseas, through strong armed forces and in partnership with allies, to ensure our security, support our national interests and safeguard our prosperity.

MOD is a ministerial department, supported by 24 agencies and public bodies (/government/organisations#ministry-of-defence).