theodi/ndl-core-corpus huggingface dataset:
LLWR's Socio-economic Fund
Source: gov.uk (2025-04-03)

The LLWR Socio-economic Fund provides support to local initiatives/groups within a 30-mile radius of the Repository Site.

LLWR’s Socio-economic Fund

LLWR prides itself on being a safe and healthy place to work. We believe however that company involvement doesn’t stop at our site boundary. Although a small site, we aim to make the biggest socio-economic impact we can and have set aside £85,000 per annum for our Socio-economic Fund to support the local community.

LLWR is part of the Nuclear Decommissioning Authority (NDA) Group of companies and it is imperative that any activities supported by LLWR must align with NDA’s Local Economic and Social Impact Strategy 2020 to 2026 (https://www.gov.uk/government/consultations/nda-local-economic-and-social-impact-strategy-2020-to-2026-draft-for-consultation) and if relevant, complement the work of the Copeland Community Fund (https://copelandcommunityfund.co.uk/) which receives £1.5 million per annum, from LLWR, during the operational lifetime of Vault 9.

Applications are restricted to a 30 mile radius of the LLWR Site, unless there are exceptional circumstances to warrant consideration. This decision will be at the discretion of the committee.

For more information, please email the Community Engagement team (mailto:xxx@xxx.xx).

How to Apply

If you wish to be considered for funding you will need to complete an online application form which will be assessed by our LLWR socio-economic funding committee.

Apply for funding from the LLWR Socio-economic Fund (https://nda.tfaforms.net/91)

Nuclear Decommissioning Authority (NDA) Group

The NDA believes that decommissioning activities should benefit local communities living near its sites and that we must provide a positive legacy once our work is completed. Further information can be found on the Working with Communities (https://www.gov.uk/government/collections/working-with-our-communities) page.

Privacy Notice

This notice (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/896794/NDA_Privacy_Notice_for_Socio-economic_Grant_Funding.pdf) sets out how we will use your personal data, and your rights. It is made under the Data Protection Act 2018 (https://www.gov.uk/data-protection), section 36(1).
IFM13438 - Example showing how a UK resident but non-UK domiciled beneficiary may not benefit from a ‘rebasing’ election - paragraph 101 Schedule 7 FA 2008
Source: gov.uk (2025-08-28)


Example of ‘rebasing’ election having no effect - paragraph 101 Schedule 7 FA 2008

This example has similar facts as that in IFM13434 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm13434) with the exception that capital payments are not made to beneficiaries until a year after that in which the OIG amount arises in the offshore trust structure. In such a case there may be no benefits of a ‘rebasing’ election to a non-UK domiciled beneficiary in respect of any offshore income gain attributed to them.

A settlement with non-UK resident trustees is settlor interested because the UK resident and ordinarily resident, but non-domiciled, settlor can benefit. The trustees own all the share capital of a non-UK resident company. Neither the trustees nor the company has received any income nor made any capital gains. The trustees have made a ‘rebasing’ election under paragraph 126 Schedule 7 FA 2008.

The non-resident company purchased a material interest in an offshore fund in 2000-01. This is disposed of in 2010-11 resulting in an OIG amount of £60,000. The post 5 April 2008 element of that OIG amount is £15,000.

The first capital payments made to beneficiaries were made in 2011-12. They were:
- £40,000 to a UK resident and domiciled beneficiary
- £40,000 to a UK resident but non-UK domiciled beneficiary (who was also the settlor)
- £40,000 to a non-UK resident beneficiary.
In 2010-11 there have been no capital payments in that year, or earlier years, to beneficiaries. So there can be no attribution of the OIG amount to beneficiaries under the section 87 attribution rules in regulation 20.

We then have to consider if there can be an attribution under the transfer of assets rules in regulation 21 for 2010-11. The entire £60,000 OIG amount can be attributed to the settlor as an offshore income gain for that year. The non-UK domiciled settlor is chargeable to income tax in 2010-11 on the £60,000 offshore income gains attributed to them, subject to any remittance basis considerations. The ‘rebasing’ election has no effect on the amount chargeable to income tax as the attribution has not been made via the section 87 attribution rules.

The OIG amount is reduced to Nil (regulation 21(6)). There are no unmatched OIG amounts to carry forward to 2011-12. There is nothing to match with the capital payments made in 2011-12 so the full amount of those payments are unmatched capital payments to carry forward at 5 April 2012.
Project Delivery Directorate
Source: gov.uk (2025-07-15)

The 'PSP Portal' has now been replaced with the Project Delivery Portal.  
All documents and forms on the previous site have been moved to this site.

Feedback

If you have any feedback about the site or documents, please complete the feedback form (https://www.google.com/url?q=https%3A%2F%2Fforms.office.com%2FPages%2FResponsePage.aspx%3Fid%3DKEeHxuZx_kGp4S6MNndq2HDacsaO0rVEsw_5n9v-sfBURjU2MlhCS00zSTlWVlE2RjU0TDZIVUYyNi4u&sa=D&sntz=1&usg=AOvVaw2GWn1HgXd7OomxLfrmQfAK). Your input will help us improve our systems.

Useful Links

PPS Introduction (https://docs.google.com/presentation/d/1XVDuviM2wY1NP72AsfyJxdJIOrnYMBSeFYsrH3VC-DQ/present#slide=id.p1)

PSO FAQ (https://docs.google.com/presentation/d/1br69Qi6wzA_lsXbZnGeInPlN2uxKLaLThe2-qAhpdYY/present#slide=id.g4f98721812_0_0)

Contact

For Website, PDS, Forms or general enquires please contact:

Project Delivery

Programme and Performance Management Office
- Matthew Stainsby, Continuous Improvement & Systems Lead
xxx@xxx.xx (mailto:xxx@xxx.xx)
- Laila Kambar, MI Data and Performance Manager
xxx@xxx.xx (mailto:xxx@xxx.xx)
- Roy Hoque, Performance Manager
xxx@xxx.xx (mailto:xxx@xxx.xx)
- Lauren Herring, Head of Cost and Benchmarking
xxx@xxx.xx (mailto:xxx@xxx.xx)

Project Delivery

Director
- Tony Fletcher, SCS1
xxx@xxx.xx (mailto:xxx@xxx.xx)
Net Consulting 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 Net Consulting 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 Net Consulting Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- 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.
Right Care, Right Person
Source: gov.uk (2025-03-07)

Brings together information about the Right Care, Right Person approach and guidance on how to implement it for those working in health care and policing.

Right Care, Right Person is an approach designed to ensure that people of all ages, who have health or social care needs, are responded to by the right person, with the right skills, training, and experience to best meet their needs.

Resources for those working in health care and policing

NHS England produced guidance on implementing the National Partnership Agreement: Right Care, Right Person in England (https://www.england.nhs.uk/long-read/guidance-on-implementing-the-national-partnership-agreement-right-care-right-person/).

The guidance is aimed principally at integrated care boards (ICBs) and providers of mental health services, ambulance services and acute services across England that deliver support to people of all ages with mental health needs.

The Association of Police and Crime Commissioners has produced guidance for police and crime commissioners and equivalents in England and Wales (https://www.apccs.police.uk/member-resources/resources/apcc-guidance-right-care-right-person-and-the-national-partnership-agreement/) on how they can support the implementation of Right Care, Right Person.

The College of Policing has produced a toolkit for police forces in England and Wales (https://www.college.police.uk/guidance/right-care-right-person-toolkit) on how they can implement Right Care, Right Person.
GPA appoints Carly Ersser as Workplace Services Director
Source: gov.uk (2025-07-07)

The Government Property Agency (GPA) has confirmed the appointment of Carly Ersser as its Workplace Services Director.

The Government Property Agency (GPA) has confirmed the appointment of Carly Ersser as its Workplace Services Director, solidifying her crucial role in shaping the future of Civil Service workplaces.

Carly joined the agency as interim director in November last year, following 12 years at HM Treasury leading change programmes, workplace experience and multi-site facilities.

She will play a pivotal role at the GPA in transforming how the Civil Service operates by leading a team managing modern, efficient, and sustainable office environments across His Majesty’s Government.

Read more about the appointment on the Government Property Agency website (https://gpa.gov.uk/insights/news/carly-ersser-appointed-workplace-services-director/)
ECSH32814 - Unannounced visits
Source: gov.uk (2025-02-06)


Unannounced visits are used if there is a belief that a premises is being used to carry out supervised activities and that there may have been a breach of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) or the Funds Transfer Regulations. For full information, see ECSH73000 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh73000).

There are also Standard Work Instructions (SWI) for gaining appropriate authority to carry out an unannounced visit.

If you are undertaking an unannounced visit, the first point of contact with the business will be on the visit.

If contact is made, you must produce evidence of your authority (the printed notice under regulation 69 MLR 2017) to enter and inspect the premises as set out in the above SWI, then continue with the unannounced visit as planned - See ECSH32900 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh32900).

If contact cannot be made, check for signs to see if the business is still operating from these premises and try again, if appropriate, after some time has passed. Attempt to contact the business by phone on any contact number you may have. Consider leaving the notice under regulation 69 MLR 2017 at the premises, asking the business to contact you, if this has been agreed in advance with the Authorising Officer.
Mr G S Sidhu v Amazon UK Services Ltd: 3201466/2024
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Mr G S Sidhu v Amazon UK Services Ltd: 3201466/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/678e47c391b710d43488f63d/Gurnham_Singh_Sidhu_v_Amazon_UK_Services_Ltd_32014662024_-_Judgment.pdf).

Read the full decision in Mr G S Sidhu v Amazon UK Services Ltd: 3201466/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67e2822874e40de685195ae5/Mr_G_S_Sidhu_v_Amazon_Services_UK_Ltd_-_3201466_2024_-_Reasons.pdf).

Read the full decision in Mr G S Sidhu v Amazon Services UK Ltd: 3201466/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/683ef1aae1eee913f2e98e04/Mr_G_S_Sidhu_v_Amazon_Services_UK_Ltd_-_3201466_2024_-_Reconsideration_Judgment.pdf).
IEIM8000290 - Closed-loop assets
Source: gov.uk (2025-11-04)


Certain cryptoassets can only be exchanged or redeemed within a limited fixed network or environment for specified goods and services, such as food, book, and restaurant vouchers, as well airline miles or other loyalty program rewards.

Such cryptoassets would generally not be considered to be usable for payment and investment purposes if they:
- Cannot be transferred or exchanged on a secondary market outside the network, and
- Cannot be sold or exchanged at a market rate inside the closed-loop.
Example

Cater Coin is a cryptographic token issued by a university catering service. It can only be redeemed for food at on-campus dining halls and cannot be transferred, sold, or exchanged outside the university’s internal system.

It is not considered usable for payment or investment purposes under CARF because it operates in a closed-loop environment, cannot be traded externally, and has no market-based exchange rate.
Temporary non-residence rules — post departure trade profits
Source: gov.uk (2025-11-26)

This tax information and impact note is about changes to the temporary non-residence anti-avoidance legislation to make sure it remains effective against avoidance.

The post departure trade profits provisions will be removed so that all dividends or distributions received from close companies, whilst temporarily non-resident, will be chargeable to UK Income Tax.

This measure also introduces additional legislation to stop individuals avoiding tax by using offshore structures and arrangements.
MTT54010 - Administration: Payments and interest: Overview
Source: gov.uk (2025-08-05)


Part 10, schedule 14 to Finance (No.2) Act 2023 sets out the conditions under which payment of MTT must be made. The following pages provide some practical guidance in support of the legislation.

MTT54100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54100) explains when MTT payments must be made and the rate of interest that accrues on late payments.

MTT54200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54200)+ explains how HMRC may issue a group payment notice when MTT liabilities are not paid and the time limits for doing so.

MTT54300 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54300)+ provides guidance on how relief of overpaid tax can be claimed.

MTT54400 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54400)+ provides guidance on the treatment of payments where the MTT liability of one member of a group is discharged by another (‘group payments’), or where a partner discharges the liability of their partnership (‘partnership payments’), and the recovery of such amounts by the payer.
Local authority capital expenditure and receipts in England: 2024 to 2025 final outturn
Source: gov.uk (2025-11-06)

Statistics on the final outturn figures of local authority capital expenditure and receipts in the financial year April 2024 to March 2025.

This release provides the final outturn for local authority capital expenditure and receipts in the financial year April 2024 to March 2025.

The final outturn information is derived from capital outturn returns (COR) submitted by local authorities in England.
Change Step (Adferiad)
Source: gov.uk (2025-06-03)

Change Step is a charity that provides support for veterans across Wales.

About Change Step

Change Step (Adferiad) is a veteran-focused organisation delivering peer-led support services across Wales. Staffed by veterans for veterans, they provide tailored help for those dealing with mental health issues, substance misuse and the often-complex transition from military to civilian life.

Their services include one-to-one mentoring, crisis support and practical help with housing, employment and accessing health services.

At the heart of Change Step is the belief that veterans are best supported by people who understand their experiences. They train and employ military veterans as peer mentors — enabling trust, empathy and practical, lived-experience support.

They also work in partnership with statutory bodies, local hubs and third-sector organisations to provide wrap-around care, ensuring no veteran is left behind.

Get in touch with Change Step

By phone

Phone: xx-xxxx-xxxx Monday to Friday, 9am to 5pm

By email

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

Online

Website: Change Step (https://adferiad.org/)

By post

Unit B3Lakeside Technology Park Enterprise ParkSwanseaSA7 9FE
Re-Cycle
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 Re-Cycle 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 Re-Cycle 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
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Pharmacy supervision
Source: gov.uk (2025-07-17)

DHSC is seeking views on proposals to modernise legislation governing the supervision of activities by a pharmacist in a pharmacy.

This consultation sets out proposals to amend the Medicines Act 1968 (https://www.legislation.gov.uk/ukpga/1968/67/contents) and The Human Medicines Regulations 2012 (https://www.legislation.gov.uk/uksi/2012/1916/contents/made). The proposals are to:

enable pharmacists to authorise pharmacy technicians to carry out, or supervise others carrying out, the preparation, assembly, dispensing, sale and supply of medicines

enable pharmacists to authorise any member of the pharmacy team to hand out checked and bagged prescriptions in the absence of a pharmacist

allow pharmacy technicians to take primary responsibility for the preparation, assembly and dispensing of medicinal products in hospital aseptic facilities
L Mifsud v Circle Health Group Ltd: 3200045/2024
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in L Mifsud v Circle Health Group Ltd: 3200045/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67d06809472ec44ed2307892/Leanne_Mifsud_v_Circle_Health_Group_Limited_-_3200045_-_2024_Judgment_Only.pdf).

Read the full decision in L Mifsud v Circle Health Group Ltd: 3200045/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67ea97d1f0edd954a99fe966/Ms_Leanne_Mifsud_v_Circle_Health_Group_Limited_-_32000445_2024_-_Reasons.pdf).
IMPS04200 - Value for import VAT: normal rules: first destination
Source: gov.uk (2025-12-09)


First destination is defined as the place mentioned on the consignment note or any other document by means of which goods are imported. In the absence of such documentation it means the place of the first transfer of cargo in the UK.

Import documentation, for example an air waybill, may show a particular airport as the place of destination, although other documentation may show that the goods are under consignment to, for example, an importer’s premises in the UK. In those instances the destination of the goods, that is the importer’s premises, is known at the time of importation and, therefore, incidental expenses incurred to that destination should be included in the value for import VAT.
Cleveland Police
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 Cleveland Police 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 Cleveland Police recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
J O’Halloran v Sandling Primary School and Kent County Council: 2308955/2020
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in J O’Halloran v Sandling Primary School and Kent County Council: 2308955/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68e77a4ab6ae95e3c769076a/J_O_Halloran_-v-_Sandling_Primary_School__Kent_County_Council_2308955-2020_Strike-Out_Judgment_04.10.25.pdf).
Veterans Housing CIC
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 Veterans Housing CIC 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 Veterans Housing CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
G J Gibbon v BG Solicitors LLP: 2600652/2024 and 2601823/2024
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in G J Gibbon v BG Solicitors LLP: 2600652/2024 and 2601823/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67cabc9d5993d41513a45bf3/Georgina_Jane_Gibbon_v_BG_Solicitors_LLP_2600652.2024___2601823.2024_Reserved_Judgment.pdf).
COM82031 - Interest: interest objections and amendments: legislation
Source: gov.uk (2025-12-08)


The legislation relating to interest objections and amendments is shown below. The table gives a brief explanation of what the legislation contains.

Part 4 Corporation Taxes Act (CTA) 2010

Deals with loss relief.

S87A Taxes management Act (TMA) 1970, as extended by regulation 7) of Corporation Tax (Instalments Payments) Regulations SI 1998, No 3175

Debit interest is charged on late or insufficient payment of quarterly instalments from the quarterly instalment due dates to the date of payment or normal due date.

S87A TMA 1970 (as extended by regulation 8) of Corporation Tax (Instalments Payments) Regulations SI 1998, No 3175

Credit interest is charged on early or excessive payments of corporation tax from the quarterly instalment due dates to the date of payment or normal due date.

87A TMA 1970

Interest is charged from the normal due date (please see Glossary) to the date of payment.

87A(4A) TMA 1970

Interest when a non-trading deficit is carried back to an earlier AP runs to the normal due date of the AP from which it was carried back.

87A(6) TMA 1970

Provides that the carry-back of a trading loss is not effective for interest purposes until the normal due date for the AP in which the loss is incurred, unless the carry-back is to a period that falls wholly within the twelve months before the AP in which the loss is incurred.

455 CTA 2010

Tax on a loan or advance by a close company to a participator such as a Company Director, or an associate of a participator.

455 CTA 2010

Determines the due date for tax due under S455 CTA 2010.

458 CTA 2010

Relief in terms of tax against a charge under S455 CTA 2010 or S419 ICTA 1988 when a loan or advance to a participator has been repaid, or repaid in part, on or after 1 April 2010.

419(4) Income and Corporation Tax Act (ICTA) 1988

Relief in terms of tax against a charge under S419 ICTA 1988 when a loan or advance to a participator has been repaid, or repaid in part, before 1 April 2010.
SPE16120 - Aircraft and their parts: temporary duty suspensions
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).

Goods imported for the construction, maintenance and repair of aircraft of an unladen weight exceeding 2,000 kg which may benefit from Authorised Use relief. Helicopters of an unladen weight exceeding 15,000 kg do not benefit from these suspensions. Temporary duty suspensions are also available for the construction, maintenance and repair of aircraft built within the UK or parts for use in aircraft imported duty free.

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.
Newborn blood spot screening: standards
Source: gov.uk (2025-04-16)

Screening standards for the NHS newborn blood spot (NBS) screening programme.

These documents present the national screening standards for the NHS newborn blood spot (NBS) screening programme.

The most recent standards apply to data collected from 1 April 2020. They replace previous versions.

See Population screening: our approach to screening standards (https://www.gov.uk/government/publications/population-screening-our-approach-to-screening-standards) for the consistent approach taken to screening standards across all 11 NHS screening programmes.
NG2 1LT, Northern Foods Limited: environmental permit issued – EPR/WP3331UH/V003
Source: gov.uk (2025-03-18)

View the permit issued for Nottingham Gateside Road Pizza, Nottingham under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: Northern Foods Limited

Installation name: Nottingham Gateside Road Pizza

Permit number: EPR/WP3331UH/V003
Guarantee or warranty under Standard Exchange System
Source: gov.uk (2025-04-30)

Information on the Guarantee or warranty under Standard Exchange System.

If exporters are claiming total relief from import duties because the exported goods have been repaired or replaced free of charge under a guarantee or warranty, they must provide HMRC a copy of the guarantee or warranty document, or other contractual evidence to prove that no charge was, or will be, made for the repair or replacement.
MTT21110 - Calculating the effective tax rate: Adjusted profits: Tax expense
Source: gov.uk (2025-08-05)


Tax expense amounts should not be reflected in a member’s adjusted profits, in accordance with section 138 of Finance (No.2) Act 2023.

Underlying profits should therefore be adjusted to add back debits and exclude credits, where they relate to a tax expense amount.

A ‘tax expense amount’ is an amount of tax expense (including a deferred tax expense) in respect of the following types of tax:
- a covered tax (whether or not the income to which the tax relates is excluded from the adjusted profits)
- MTT, or any equivalent tax (see MTT09970 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09970) for qualifying taxes)
- a qualifying domestic top-up tax
- a qualifying undertaxed profits tax
- taxes accrued by an insurance company in respect of returns to policyholders, to the extent that section 152(2) applies in relation to those taxes (see MTT45430 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt45430))
- a disqualified refundable imputation tax (see MTT25230 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25230))
Committee on Radioactive Waste Management: minutes of meetings
Source: gov.uk (2025-01-28)

Minutes from the Committee on Radioactive Waste Management (CoRWM) meetings.

The committee holds open meetings that members of the public may attend to observe, ask questions, and discuss issues of relevance.

For details on how to attend please see the upcoming meeting dates or email the CoRWM secretariat at xxx@xxx.xx (mailto:xxx@xxx.xx).
BBE Training 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 BBE Training 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 BBE Training Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CRH / Gibson merger inquiry
Source: gov.uk (2025-12-09)

The Competition and Markets Authority (CMA) is seeking views on the anticipated acquisition by CRH (UK) Limited of Gibson Bros Limited, Gibson Quarries (Banbridge) Limited, Gibson (Banbridge) Limited, T.H.Moore (Contracts) Limited, Gibson Bros (Ireland) Limited and M P Coleman Limited.

Phase 1

Statutory timetable

(*) The CMA is inviting comments from any interested party. This case page will be updated when the CMA formally commences its phase 1 investigation.

Invitation to comment: closes 23 December 2025

The CMA is issuing this ‘invitation to comment’ to allow interested parties to submit to the CMA any initial views on the impact that the transaction could have on competition in the UK. The CMA has not yet launched its formal investigation into this transaction. This invitation to comment is the first part of the CMA’s information-gathering process.

To assist it with this assessment, the CMA invites comments on the transaction from any interested party.

Written representations about any competition issues should be provided by the deadline set out above.

Contact

Please send written representations about any competition issues to:

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

Privacy notice

Your name and contact details are your personal data. In collecting, receiving, storing, accessing and using your personal data, the CMA, as controller, is processing your personal data. The CMA processes personal data in accordance with data protection law. The CMA is processing your personal data so that it can contact you again, should it need further help or information from you, in order to carry out its merger work under Part 3 of the Enterprise Act 2002. For more information about how the CMA processes personal data and your rights relating to that data, please see our Privacy Notice (https://www.gov.uk/government/organisations/competition-and-markets-authority/about/personal-information-charter).
Ms T Chummun v Escendant Ltd: 6010586/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Ms T Chummun v Escendant Ltd: 6010586/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6808aac34dd7e0f8897a61ec/Ms_T_Chummun_v_Escendant_Limited_6010586_2024_FMH_Judgment.pdf).
MGN 586 (F) Amendment 2 ILO work in fishing convention, 2007 - medical care
Source: gov.uk (2025-10-29)

If a fisherman requires medical care while working on a fishing vessel they must receive this free of charge and costs rest with the fishing vessel owner.

This notice should be read with the The Merchant Shipping (Work in Fishing Convention) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1106/contents) and replaces MGN 586 (F) amendment 1.

Amendment 2 updates references and NHS details at section 3.

Section 5 reference information is under review.

Please email xxx@xxx.xx (mailto:xxx@xxx.xx) with any enquiries.

Notice to
- fishing vessel owners
- operators and managers
- employers of fishermen
- skippers
- officers and fishermen on fishing vessels.
Bidvest Noonan
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 Bidvest Noonan 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 Bidvest Noonan recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.