theodi/ndl-core-corpus huggingface dataset:
Company Names Tribunal decision: Temu Corp Ltd
Source: gov.uk (2025-04-17)

Decision for applicant Five Bells Limited and Whaleco UK Limited against registration number 15359254, applicant successful.

Application number 5173

Applicant Five Bells Limited and Whaleco UK Limited objected to the name used by Temu Corp Ltd under the Companies Act 2006.

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

Signed order

On the 16 April 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Temu Corp Ltd is changed to 15359254, LTD.
Plymouth Active Leisure 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 Plymouth Active Leisure 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 Plymouth Active Leisure 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 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.
Pervade Software 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 Pervade Software 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 Pervade Software Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Mr D Lee and Others v North West Cargo Ltd (In administration): 2218882/2024 and 2218757/2024
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mr D Lee and Others v North West Cargo Ltd (In administration): 2218882/2024 and 2218757/2024 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/689f1ff8b4b6acd341133a62/1._Mr_D_Lee_2._Mr_D_Gregory___10_Others_v__North_West_Cargo_Ltd__In_Administration__-_2218882.2024___2218757.2024_-_Judgment.pdf).
OPSS issues stop warning for 17,000 heat pump tumble dryer owners
Source: gov.uk (2025-07-31)

The Office for Product Safety and Standards has issued a stop warning for 17,000 heat pump tumble dryer owners.

More than 17,000 heat pump tumble dryer owners whose appliances were modified by electrical manufacturer Haier must stop using them immediately because a fire risk still exists.

The Office for Product Safety and Standards (OPSS) has served Haier with an immediate ‘Requirement to Warn’ Notice, placing them under a statutory obligation to contact those owners who were part of the company’s recent Corrective Action Programme.

Read the OPSS Requirement to Warn. (https://assets.publishing.service.gov.uk/media/689f559fb4b6acd341133a9e/20250815_-_Amended_GPSR_notice_Gov.uk.pdf) (PDF, 213 KB, 3 pages)

Brands involved include Candy, Baumatic, Caple, Haier, Hoover, Lamona, Iberna and Montpellier.

OPSS initially published Safety Reports in May 2025 which alerted consumers to the risk of fire in certain heat pump tumble dryer models. It was recommended affected consumers seek a modification from the company.

Now, OPSS has told Haier its modification programme is not satisfactory so the company must inform those affected to tell them to switch off their appliance immediately.

Consumers who have one of the brands of heat pump tumble dryer listed below should use the links to check whether their model is affected and contact the company.
- Baumatic (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-baumatic-heat-pump-tumble-dryer-2505-0144)
- Candy (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-candy-heat-pump-tumble-dryer-2505-0143)
- Caple (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-caple-heat-pump-tumble-dryer-2505-0139)
- Haier (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-haier-heat-pump-tumble-dryer-2505-0135)
- Hoover (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-hoover-heat-pump-tumble-dryer-2505-0138)
- Iberna (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-iberna-heat-pump-tumble-dryer-2505-0166)
- Lamona (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-lamona-heat-pump-tumble-dryer-2505-0141)
- Montpellier (https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-report-montpellier-heat-pump-tumble-dryer-2505-0137)
Preference utilisation of UK trade in goods, 2023
Source: gov.uk (2025-11-06)

2023 statistics on the UK’s utilisation of tariff preferences for imports and exports under PTAs, including trade in goods between Great Britain and the EU under the TCA.

Statistics on the UK’s utilisation of tariff preferences for imports and exports under preferential trade agreements (PTAs).

This includes trade in goods between Great Britain and the EU under the EU-UK Trade and Cooperation Agreement (TCA), covering the period after the UK left the EU.

Preference Utilisation Rates (PURs) measure the extent to which tariff preferences provided by trade agreements are being used, in goods where preferential tariff rates are available and lower than the Most Favoured Nation (MFN) rate.

A PUR is normally presented as a percentage, and reflects the value of goods traded under tariff preferences, as a share of the total value of goods eligible for preferences. Meaning to what extent a preferential tariff is being used.
Planning Inspectorate spending over £250: January 2025
Source: gov.uk (2025-09-12)

All Planning Inspectorate spending over £250 during January 2025

The Planning Inspectorate has determined that the publication of spend data that does or is likely to identify those individuals’ supplying planning appeal decisions services, regardless of the way they supply the services, would pose a credible threat to their personal security. We used the Freedom of Information Act (FOI) as our frame of reference to make this judgement. More specifically that the publication of these spend data is “exempt under FOI to protect the identities of companies and individuals providing services to HM Government”, in particular “where disclosure of either paying department or recipient would pose a personal security threat”. The very real likelihood of a personal security threat is sufficient grounds for redacting spend data that we would ordinarily publish.
DBT: ministers' transparency publications
Source: gov.uk (2025-09-30)

This series brings together all documents relating to Department for Business and Trade (DBT) ministers' transparency publications.

The government is committed to publishing details of ministers’ meetings with external organisations, and overseas travel on a quarterly basis.

From July 2024 onwards, the government has centrally published details of ministers’ gifts (given and received) and hospitality (https://www.gov.uk/government/collections/register-of-ministers-gifts-and-hospitality).

Gifts and hospitality records from before July 2024 are still available as part of this collection.

All overseas travel, and meetings with external individuals and organisations will continue to be published and added to this collection.
Maura Sullivan
Source: gov.uk (2025-09-24)

Maura is a finance professional with an executive career spanning Board level CFO roles in Banking, Asset Management and Pensions.  She has worked in complex international organisations, managed large teams and led and supported large transformation programmes.  Her non executive portfolio currently includes Chair of Audit and Compliance Committee for Marsden Building Society and Chair of Audit & Risk for Gov Facilities Management Services Limited (GovFSL), an arms length body of the MoJ.

Maura is a finance professional with an executive career spanning Board level CFO roles in Banking, Asset Management and Pensions.

She has worked in complex international organisations, managed large teams and led and supported large transformation programmes.

Her non executive portfolio currently includes Chair of Audit and Compliance Committee for Marsden Building Society and Chair of Audit & Risk for Gov Facilities Management Services Limited (GovFSL), an arms length body of the MoJ.
Product Safety Report: Baumatic Heat Pump Tumble Dryer (2505-0144)
Source: gov.uk (2025-08-01)

Product Safety Report for Baumatic Heat Pump Tumble Dryer presenting a risk of fire.

Summary

Product: Baumatic Heat Pump Tumble Dryer

Hazard: The product presents a risk of fire as it is possible for an internal short circuit to occur during normal use, causing the tumble dryer to ignite.

Corrective action: The manufacturer has initiated a modification programme. Owners are strongly advised to stop using the product immediately.

UPDATE 1st August 2025: Owners of appliances in scope of this Safety Report, which have been modified before 1 August 2025, are warned that a fire risk still exists, and that they should stop using the products immediately. Contact the manufacturer for further information, and access the Requirement to Warn Notice here: Requirement to Warn Notice (https://assets.publishing.service.gov.uk/media/688cdf3ea34b939141463e7d/OPSS-Requirement-to-Warn-to-Haier-1-August-2025.pdf)

Product information

Hazard

The products present a risk of fire as it is possible for an internal short circuit to occur within the tumble dryer during normal use. This can cause the tumble dryer to ignite, causing a fire.

The products do not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The manufacturer has initiated a modification programme.

Owners are strongly advised to STOP USING THE PRODUCT IMMEDIATELY and contact the manufacturer to arrange for a modification to take place. The product should not be used until the modification has taken place. If the plug is accessible, switch off and unplug the appliance.

For further information, including on how to register your product for modification, access the Baumatic product safety notice at the following link: https://service.baumatic.co.uk/product-safety-issue/

Additional information

Appliances which have received the current modification have a “J7” marking on the rating plate, and no further action is required. Affected appliances which have not received the current modification either are marked with “HM1” on the rating plate, or do not have a marking on the rating plate. These appliances are still affected by the safety risk and should not be used until a modification has been completed.

PSD notification number: 2505-0144

Notified by: Office for Product Safety and Standards
Teacher misconduct panel outcome: Mr Joshua Adusei
Source: gov.uk (2025-05-26)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Joshua Adusei

Teacher reference number: 1844557

Teacher’s date of birth: 04 April 1994

Location teacher worked: Tottenham, London

Date of professional conduct panel: 12 May 2025 to 15 May 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Joshua Adusei formerly employed in London.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Trimdon Grange Community Association
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 Trimdon Grange Community Association 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 Trimdon Grange Community Association 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.
VCM40090 - Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: income tax relief reduced: example 2
Source: gov.uk (2025-11-06)


TCGA92/S150F (3)

In this example TCGA92/S150E(2) applies and TCGA92/S150E(5) applies also to restrict the exemption.
- December 2012 investor subscribes £150,000 for 100,000 shares in a SEIS company. Maximum Income Tax relief for that year of £50,000 is given in the tax year 2012-13 applying the SEIS rate 50%.
- January 2014 the investor receives £20,000 value from the company. The Income Tax relief is reduced by £6,666 (£10,000 x £100,000 / £150,000) by making an assessment.
- January 2018 all the shares are sold for £270,000.
The chargeable gain before any exemption under section 150E(2) is calculated:

Disposal proceeds £270,000

Less cost £150,000

Chargeable gain £120,000

R = Amount to tax relief = £50,000

T Subscription x SEIS rate £75,000

The TCGA92/S150E (5) formula is:

The chargeable gain exemption is restricted to £120,000 x 2/3 = £80,000 leaving a chargeable gain at this point of £40,000.

The TCGA92/S150F (2) formula is

A = Reduction in relief

B = Relief attributable to shares before the reduction

£80,000 x £6,666 = £10,666

£50,000

The exemption is further reduced by the following amount:

The exempt gain becomes £69,334 and the chargeable gain £50,666 (£40,000 + £10,666).
X-Act IT 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 X-Act IT 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 X-Act IT 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Granting an additional 10 days paid/unpaid leave for annual Reserve Forces training. Cadets - Granting an additional 10 days leave to attend annual training camps and courses.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J Pitt v Empire Coaching Ltd: 1303362/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mr J Pitt v Empire Coaching Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67cff1483e433bdcdfe5c832/Mr_J_Pitt_v_Empire_Coaching_Ltd_-1303362_2024_-_Strike_Out.pdf).
Ms L Gordon v Mr G Patten and Yacht Management Company Ltd: 4101437/2022 and 4101570/2022
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Ms L Gordon v Mr G Patten and Yacht Management Company Ltd: 4101437/2022 and 4101570/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67dadd7091e6e0492302846f/4101437.2022___4101570.2022_-_1__Ms_L_Gordon_2__Mr_G_Patten_v_Yacht_Management_Company_Limited__Judgment_Issued_11.11.2022.pdf).
Update on the UK-Switzerland Services Mobility Agreement
Source: gov.uk (2025-10-28)

The UK and Switzerland have agreed a further extension to the existing UK-Switzerland Services Mobility Agreement (SMA) to cover the next 4 years.

The UK and Switzerland have agreed a further extension to the existing UK-Switzerland Services Mobility Agreement (SMA) to cover the next 4 years, up to 31 December 2029.

The extension will ensure that businesses and services providers in the UK and in Switzerland have the certainty they need to continue to make use of this arrangement, while we are negotiating a permanent solution to this in the Free Trade Agreement. This follows the announcement in November 2022 to extend the agreement.

The SMA allows UK professionals to travel freely to Switzerland and to work and deliver services visa-free for up to 90 days per year. The agreement also ensures UK professionals will not face economic interests tests or be required to secure work permits during these first 90 days of service supply.

The agreement also allows Swiss professionals to come to the UK and provide services under contract in a number of key skilled sectors through the UK’s service supplier visa for up to 12 months. This supports broader trade in vital industries of the UK economy, including finance, consultancy, legal services, the tech sector and the creative industries.
Crown Development Applications
Source: gov.uk (2025-09-25)

Information on Crown Development Applications (applications under sections 293D and 293E of the Town and Country Planning Act)

Overview

Crown Development applications for planning permission are made in respect of Crown land. They relate to nationally important development and are made by the appropriate authority (for example, Government Departments) directly to the Secretary of State rather than to the local planning authority who usually decide planning applications. For further information on the meaning of ‘national importance’, please see the Written Ministerial Statement (https://questions-statements.parliament.uk/written-statements/detail/2025-02-13/hcws454).

There are two types of Crown Development application:
- Urgent Crown Development
- Non-urgent Crown Development
Applications for urgent Crown Development are made to the Ministry of Housing, Communities and Local Government. For further information, please see the Planning Practice Guidance. (https://www.gov.uk/guidance/crown-development)

Applications for non-urgent Crown Development are made to the Planning Inspectorate. This guidance page covers non-urgent Crown Development.

Consultation

Once the Planning Inspectorate receive a Crown Development application, we will check that the application has been submitted correctly.

If we are satisfied that the application has been submitted correctly, we will begin a consultation process.

At this stage, anyone may submit comments about the application. All comments should be submitted on the Find a Crown Development Application service (https://find-crown-development.planninginspectorate.gov.uk). The service provides further information on submitting comments and the details and key information on individual applications.

Procedure

Once the consultation stage ends, the Planning Inspectorate will decide whether the application should follow the written representations, hearing or inquiry procedure.

The Decision

Once a decision is made, it will be published on the Find a Crown Development Application service (https://find-crown-development.planninginspectorate.gov.uk).

Further Information

The Crown development process is explained in detail in the Crown Development Procedural Guidance (https://www.gov.uk/government/publications/crown-development-applications-procedural-guide)

For definitions of the words we use, go to our Words we use to talk about Crown Development applications guidance (https://www.gov.uk/government/publications/words-we-use-to-talk-about-crown-development-applications).
Leonard Curtis
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 Leonard Curtis 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 Leonard Curtis 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.
Flat 11, Launceston House, 442 New Road, BH22 8EX: CHI/19UD/LSC/2024/0031
Source: gov.uk (2025-03-07)

Southern Region, Valuer Chair R Waterhouse FRICS, M Ayres FRICS, D Cotterell FRICS on 2 December 2024

Read the full decision in BH22 8EX_CHI/19UD/LSC/2024/0031_decision (https://assets.publishing.service.gov.uk/media/67657f9eff2c870561bde983/241202__Approved_by_Panel_Flat_11_Launceston_House_442_New_Road_BH22_8EX5_1DT_.pdf)
COM1180 - Accounting periods: company accounting periods: superseded AP, unrelated assessment
Source: gov.uk (2025-09-25)


When you use function MAPD (Maintain AP Dates), COTAX tries to link a superseded Accounting Period (AP) to a new superseding AP ending in the same link period.

If it cannot, it asks you to provide the link. See COM1090 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com1090) for more guidance.

Where, exceptionally, you conclude that there is no AP ending in the same link period as the period covered by the return, COTAX shows any CTSA assessment stranded on the superseded AP as an outstanding item.

As you have already considered assessments on superseded APs during the manual linking process, you should be able to use function RAMA (Record/Amend Assessment) to discharge any unlinked charges remaining.

See COM1021 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com1021) for a list of functions to use in particular situations.
Directions under the Land Registration Act 2002
Source: gov.uk (2025-02-18)

The Chief Land Registrar may publish directions for facilitating registration.

Under section 100(4) of the Land Registration Act 2002, the Chief Land Registrar may prepare and publish such directions as he or she considers necessary or desirable for facilitating the conduct of the business of registration under the Act.

The Chief Land Registrar has prepared and published the attached Directions.
Universal Periodic Review 49: UK Statement on Kenya
Source: gov.uk (2025-05-01)

Statement by the UK's Ambassador for Human Rights to the UN, Eleanor Sanders, at Kenya's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you.

We thank the Kenyan delegation and congratulate Kenya on its election to the Human Rights Council.

We welcome important reforms made since Kenya’s last review, including the commuting of all death sentences imposed before November 2022.

We commend the launch of the Strategic Framework for Police Reforms and the establishment of specialised courts for sexual and gender-based violence cases.

Following widespread protests in 2024, we continue to encourage the authorities to protect civic space and media freedom, and the right to peaceful protest, as enshrined in Kenya’s Constitution.

We recommend that Kenya:

Fully implements the National Coroners Service Act 2017.

Strengthens anti-corruption and counter-illicit finance laws and practices, including by protecting whistle blowers, and passing and implementing the Conflict-of-Interest bill.

Implement the two-thirds gender principle in all elective or appointive bodies, with particular focus on the 2027 elections.

Thank you.
T C R Pitblado v Guy’s and St Thomas’ Foundation: 2300108/2023
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in T C R Pitblado v Guy’s and St Thomas’ Foundation: 2300108/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677fdd476f01ae28ab5c0577/Mr_T_Pitblado_v_Guy_s_and_St_Thomas_Foundation_Judgment_2__230108-2023.pdf).

Read the full decision in T C R Pitblado v Guy’s and St Thomas’ Foundation: 2300108/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67d943f04ba412c67701ecd3/Toby_Christopher_Roman_Pitlado_v_Guy_s_and_St_Thomas__Foundation_2300108-2023_reconsideration_and_reasons.pdf).
Energy flow chart 2024
Source: gov.uk (2025-07-31)

The energy flow chart illustrates the flow of primary fuels from home production or imports to their eventual final uses.

The flowchart is produced using the style of balance and figures from the 2025 Digest of United Kingdom Energy Statistics, table 1.1 (https://www.gov.uk/government/statistics/energy-chapter-1-digest-of-united-kingdom-energy-statistics-dukes).
Mr D V D Wal v Government Legal Department and Ms M Nebhrajani:  2217756/2024
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr D V D Wal v Government Legal Department and Ms M Nebhrajani: 2217756/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ebd60d9eae202448299adb/Mr_D_van_der_Wal_v_1._Government_Legal_Department_2._Ms_M_Nebhrajani_-_2217756-2024.pdf).
Photographer jailed after sexually assaulting two models
Source: gov.uk (2025-07-02)

A man who sexually assaulted two men has had his suspended sentence quashed and has been jailed after the Solicitor General intervened

Wayne Glover-Stuart [36] from Chiswick, West London, has had his suspended sentence overturned and jailed for three years after the Solicitor General Lucy Rigby KC MP referred his case to the Court of Appeal.

The court heard that Glover-Stuart, a former theatre producer, invited two men on separate occasions to an underwear modelling photoshoot.

During both incidents, Glover-Stuart touched the victims’ genitals before carrying out sexual assaults.

The Solicitor General Lucy Rigby KC MP said:

Glover-Stuart’s crimes were appalling. He lured his victims into a vulnerable position abusing their trust before sexually assaulted them for his own gratification.

I welcome the Court of Appeal’s decision to increase this offender’s sentence following my intervention.

Wayne Glover-Stuart was sentenced to two years’ imprisonment, suspended for two years, for sexual assault and causing a person to engage in sexual activity without consent, on 16 April 2025 at the Inner London Crown Court.

On 1 July 2025, Glover-Stuart’s suspended sentence was quashed and jailed for three years after it was referred to the Court of Appeal under the Unduly Lenient Sentence scheme.
DAO 03/24 Accounts Directions 2024-25
Source: gov.uk (2025-01-10)

'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.

DAOs supplement guidance published in Managing Public Money (https://www.gov.uk/government/publications/managing-public-money). This DAO letter is effective immediately and supersedes DAO 02/24. It gives most departments and pension schemes, agencies and trading funds the Treasury’s statutory directions for the format and content of their resource accounts (as part of annual report and accounts), other accounts and trust statements for 2024-25.

Please address enquiries on the issues covered in this DAO letter to xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr R Calape v GXO Logistics UK Ltd: 3303465/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mr R Calape v GXO Logistics UK Ltd: 3303465/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ee6eb398b3bac1ec299c67/Mr_R_Calape_v_GXO_Logistics_UK_Limited___3303465_-_2024..pdf).
NIM06440 - Class 1 NICs: Expenses and allowances: Electric Cars: Charging Company Electric Cars at Employee’s Home with Reimbursement
Source: gov.uk (2025-07-17)


Regulation 25 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI2001 No 1004) & Paragraph 7 (1) (a) of part 8, Schedule 3 of the Social Security Contributions Regulations 2001

Company Car charged at home for Business and Private use

Where a company electric car is charged at the home of the employee covering business or both business and private mileage, there is no charge under the benefit code where an employer reimburses an employee for the cost of electricity used to charge that car (see EIM23900 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23900)). These payments are to be disregarded in the calculation of earnings from the employed earners employment and no Class 1 or Class 1A NIC’s will be due on these payments under Regulation 25 SSCR 2001. Employers will need to ensure that the reimbursement made towards the cost of the electricity is solely for the company electric car.

Privately Owned Electric Car

See NIM05803 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim05803) for AMAP rules when an employee’s electic car is used and the employer reimburses for business mileage. For private use, reimbursement is treated as earnings under Section 3 SSCBA 1992.
£12m ‘Dragons Den’ farming innovation boost
Source: gov.uk (2025-09-01)

The government is investing £12.6m to boost UK agri-tech, building on clever innovations to cut costs, drive growth, and secure farming’s future.

Farmers and growers across the UK will benefit from £12.6 million in new funding, with two fresh competitions backing research and development of innovative solutions that best cut costs, reduce seasonal labour, improve animal health, and tackle wider industry challenges.

Backed through two new Farming Innovation Programme competitions – a ‘Dragons Den for farming’ – our funding delivered in partnership with Innovate UK will build on previously funded ideas like robotic strawberry pickers and early-warning health systems for cattle; practical solutions to challenges faced on farms every day.

Farming Minister Daniel Zeichner said:

This is about giving farming businesses the tools they need to thrive.

By working with investors to fund and develop new equipment and technology, we are helping farms become more resilient, productive and profitable.

These grants put the Plan for Change into action – supporting farmers to adapt, compete and grow, whatever challenges and opportunities lie ahead.”

The competitions open this autumn:

Small R&D Partnerships (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fapply-for-innovation-funding.service.gov.uk%2Fcompetition%2F2010%2Foverview%2Fbcd5cf06-313c-4197-ae47-0035f674717f&data=05%7C02%7CHolly.Cormack%40defra.gov.uk%7C4a82d9e526764948e53c08dde94630e4%7C770a245002274c6290c74e38537f1102%7C0%7C0%7C638923209868173396%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=alAMP0hgW1IY8qCxui5vUP9CZzK5NZKsJfMTFqJcWWY%3D&reserved=0): Up to £7.8m for later-stage projects, opening 15 September. These help businesses develop new farming products or services and move them closer to market.

Feasibility Studies: Up to £4.8m for early-stage ideas, opening 13 October. These help test and develop new ideas and decide whether to invest in larger R&D projects.

The innovation programmes are delivered in partnership with Innovate UK, which is the UK’s innovation agency, supporting businesses to develop and bring new products, processes, and services to market.

Over this Parliament, the government has allocated a record £11.8 billion to sustainable farming and food production.

This investment underpins the Government’s New Deal for Farmers, supporting growth and helping farm businesses return to profitability. We have already extended the Seasonal Worker Visa Scheme for five years, backed British produce across the public estate, and protected farmers in trade deals. Nearly £250 million in farming grants are driving innovation and productivity, while new regulations will make supply chains fairer.

Further action includes a £200 million National Biosecurity Centre to protect livestock, and the appointment of former NFU president Minette Batters to advise on reforms to boost farm profits.
UK trade in numbers
Source: gov.uk (2025-11-20)

A snapshot of the UK’s latest trade and investment position, summarising statistics produced by ONS, DBT, and UNCTAD.

The UK trade in numbers contains the latest published UK trade and investment statistics. It draws on a number of statistical sources including the Office for National Statistics (ONS), the Department for Business and Trade (DBT), and the United Nations Conference on Trade and Development (UNCTAD).

Trade statistics are derived from a number of sources and can be presented in different ways. The UK’s trade statistics are primarily provided by ONS releases, including the ONS monthly UK trade, ONS UK quarterly trade by partner country, and ONS UK balance of payments. These releases set out the UK’s economic relationship with other countries and illustrate the UK’s bilateral trade on top exports and imports for goods and services.

In addition, the UK trade in numbers depicts foreign direct investment, regional trade statistics, and the UK’s position in global rankings for exports and imports of goods and services.
IPGN3100 - Control: purpose of control at importation
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.

The purpose of documentary and physical controls at importation is to ensure that a claim to preference is accepted only if:
- the goods are classified correctly and are of a description or commodity code classification shown in the Tariff as being eligible for preference
- the goods are from a country or group of countries shown in the Tariff as eligible to receive the preference, and are not subject to any newly imposed trade sanctions / restrictions
- valid documentary proof of origin is available
- the goods are not of a kind for which a tariff quota has been exhausted or on which full duty has been imposed under ceiling arrangements
- the transport rule has been met (see IPGN5400 (https://www.gov.uk/hmrc-internal-manuals/import-preference-guidance-notes/ipgn5400)).
Security for the customs charges at full rate can be taken when:
- the required documentary evidence is not immediately available, is not in the prescribed form or is not properly completed
- information on supporting documents or the nature of the goods or any markings make it doubtful that the goods originate in the preference country or area as claimed or
- there is doubt that the transport rule has been met.
It may sometimes be necessary to ask Customs to carry out documentary and physical checks on particular goods from particular countries. These checks may be carried out as a national programme or at selected locations.
Bark and production waste, scrap, rejects and residues (Tariff notice 11)
Source: gov.uk (2025-05-14)

Check the tariff classification for bark and production waste, scrap, rejects and residues.

New explanatory notes

A new Combined Nomenclature Explanatory Note (https://eur-lex.europa.eu/search.html?scope=EURLEX&text=52025XC00825&lang=en&type=quick&qid=1743002856425) was published on 4 February 2025.

Explanatory Notes to the Combined Nomenclature of the European Union.

(C/2025/825)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

4401 49 10 and 4401 49 90

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:

On page 215, the following explanatory note is inserted:

4401 49 10 — Bark and production waste, scrap, rejects and residues

This subheading includes byproducts, not useable as timber, of industrial roundwood processing and of wood products manufacturing.

For example, saw mill or planing mill rejects (slabs, edgings, trimmings, etc.); other manufacturing waste (veneer log cores, veneer rejects, etc.); broken planks; bark and shavings; other waste and scrap of joinery and carpentry free from contamination (for example, by screws, nails, paint).

Spent dyewood and tanning wood are also included in this subheading.

4401 49 90 — Other

This subheading includes post-consumer wood waste and scrap such as old crates and pallets not useable as such, wood waste and scrap segregated from construction and demolition waste (whether or not mechanically or chemically contaminated) and not useable as timber.

For reference: Product images are contained within the new CNEN.

Contact details

Tariff ClassificationCustoms Policy & Strategy3rd Floor14 Westfield AvenueStratfordLondonE20 1HZ

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

This Tariff notice is published for information purposes only.