theodi/ndl-core-corpus huggingface dataset:
Product Recall: Kawasaki Jetski Ultra 310 Series (2501-0147)
Source: gov.uk (2025-02-06)

Product Recall for Kawasaki Jetski Ultra 310 Series presenting a risk of injuries.

Summary

Product: Kawasaki Jetski Ultra 310 Series

Hazard: There is a risk of serious injury if corrosion occurs in the engine compartment or wiring harness as it may cause the engine to stall during use.

Corrective action: Recall of the product from end users.

Product information

Hazard

Due to variations in the manufacturing process the splices of the main harness may not be sufficiently sealed and allow water intrusion. This can cause corrosion of the main harness resulting in poor transmission of electrical power. There is a risk of serious injury if corrosion occurs in the engine compartment or wiring harness as it may cause the engine to stall during use.

The product does not meet the requirements of the Recreational Craft Regulations 2017.

Corrective action

The product was recalled from end users in November 2023. Owners with affected products should contact the distributor they purchased from for further information.

Additional information

PSD notification: 2501-0147

Notified by: Local Authority Trading Standards
Sniper Advisory 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 Sniper Advisory 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 Sniper Advisory 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
- 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.
Prime Minister statement on the death of Her Royal Highness The Duchess of Kent
Source: gov.uk (2025-09-05)

Prime Minister statement on the death of Her Royal Highness The Duchess of Kent.

I wish to send my sincere condolences to His Majesty The King and the Royal Family on the death of Her Royal Highness The Duchess of Kent.

For many years, she was one of our hardest working royals – supporting our late Queen Elizabeth II in her official duties at home and abroad.

She brought compassion, dignity and a human touch to everything she did. Many will remember that moment at the Wimbledon Ladies Final, when she touchingly comforted the runner-up, Jana Novotna.

Later, when it was discovered she had been giving her time and working anonymously as a music teacher at a school in Hull, it seemed typical of her unassuming nature.

In so many ways, the Duchess sought to help. My thoughts are with her husband, His Royal Highness The Duke of Kent, her family and all those whose lives she touched.
Foreign Secretary statement following the detention of two British MPs in Israel
Source: gov.uk (2025-04-05)

Foreign Secretary, David Lammy, has released a statement following the detention of two British MPs in Israel

Foreign Secretary David Lammy said:

It is unacceptable, counterproductive, and deeply concerning that two British MPs on a parliamentary delegation to Israel have been detained and refused entry by the Israeli authorities.

I have made clear to my counterparts in the Israeli government that this is no way to treat British Parliamentarians, and we have been in contact with both MPs tonight to offer our support.

The UK government’s focus remains securing a return to the ceasefire and negotiations to stop the bloodshed, free the hostages and end the conflict in Gaza.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
MGroup Services
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We MGroup Services will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 MGroup Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
EIM40105 - Chargeable Overseas Earnings - sections 22 and 23 ITEPA 2003
Source: gov.uk (2025-09-17)


Part 2 Chapter 5 ITEPA 2003

Sections 22 and section 23 ITEPA 2003 applied to chargeable overseas earnings for years in which the remittance basis applied and the employee was outside the criteria at section 26A. From 6 April 2025, section 22 ITEPA 2003 no longer has effect. However, where an individual has chargeable overseas earnings for any year ending on or before 5 April 2025, and met the conditions above, the earnings will continue to be taxed on remittance even if they are received after 5 April 2025.

Section 22 and 23

Where a non-domiciled, remittance basis taxpayer does not or no longer falls within section 26A, earnings from the entire duties of an employment with a UK employer become chargeable under section 15 irrespective of where in the world those duties are performed. This is however not the case where earnings are received from an employment which is held with a foreign employer, where the duties of that employment are performed wholly abroad. In this case a non-domiciled taxpayer can elect to pay tax on the remittance basis on earnings from that employment.

Such earnings from a foreign employment are known as chargeable overseas earnings. Section 22 introduces the term "chargeable overseas earnings". It states that the full amount of any chargeable overseas earnings which are remitted to the UK in a tax year is an amount of taxable earnings from the employment in that year. The definition of chargeable overseas earnings is contained in section 23. This requires that:
- The remittance basis applies to the employee for that year
- The employee does not meet the requirements of section 26A for that year (see EIM40102 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40102))
- The employment is with a foreign employer, and
- The duties of the employment are performed wholly outside the UK
The entire amount of any such earnings become chargeable overseas earnings but only the amount remitted becomes an amount of taxable earnings for the purposes of section 10(2).

Section 23 requires that the duties of the employment are performed wholly outside the UK. However the performance of some merely incidental duties of the employment within the UK will not alter the character of any earnings which are chargeable overseas earnings. Full details of this are at EIM40204 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40204).
IMPS09000 - Primary legislation
Source: gov.uk (2025-12-09)


The VAT Act 1994

1(4) and 15

Scope of import VAT

16

The Customs and Excise Acts 1979, any other enactments relating to customs or excise duties on imported goods and Community legislation to Customs duty are applied to VAT with the exceptions and adaptations listed in The VAT Regulations 1995, Nos 118, 119 and 121D

21

Determination of value for VAT of imported goods

27

Tax on imported goods not wholly owned by the registered importer is not deductible if the goods are to be used for private purpose

30(3)

No tax shall be chargeable on the importation of zero-rated goods

32(3)(a)

-

37(1)

-

37(2)

-

37(3)

-

37(4)

-

43(1)(c)

Importations by any member of a group of companies shall by the representative member, and the tax due treated as payable by the representative member

47(1) and (2)

Goods imported by a taxable person supplied by him as agent for a non-taxable person may be treated as imported and supplied by the taxable person as principal

60(1)(b)

-

60(1)(f)

-

61(9)

-

93(1)

-

93(2)

-

96

Interpretative items

Schedule

-

13.3

Vehicles in respect of which purchase tax was remitted under the Purchase Tax Act 1963 s23 and brought back to the UK are not to be treated as imported for VAT purposes.

Taxation (Cross-Border Trade) Act 2018

Section 41 replaces acquisition VAT with import VAT for imports from the EU into the UK by amending VATA 1994.

Section 51 provides HMRC with the power to introduce secondary legislation to govern the treatment of import VAT.
Prime Minister's remarks to UK business leaders in Downing Street: 3 April 2025
Source: gov.uk (2025-04-02)

Prime Minister's remarks delivered to UK business leaders in 10 Downing Street this morning.

Thank you for joining me in Downing Street today.

Last night, the President of the United States, acted for his country. That is his mandate.

Today, I will act in Britain’s interests, with mine.

I understand how important this is for your business as it is for the British people.

So, we move now to the next phase of our plan.

Decisions we take in the coming days and weeks, will be guided only by our national interest. In the interest of our economy. In the interests of the businesses around this table.

In the interests of putting money in the pockets of working people. Nothing else will guide me. That is my focus.

Clearly, there will be an economic impact from the decisions the US has taken both here and globally.

But I want to be crystal clear – we are prepared.

Indeed, one of the great strengths of this nation is our ability to keep a cool head.

I said that in my first speech as Prime Minister and that is how I govern.

That is how we have planned and that is exactly what is required today.

Nobody wins in a trade war. That is not in our national interest.

And we have a fair and balanced trade relationship with the US.

Negotiations on an economic prosperity deal, one that strengthens our existing trading relationship – they continue, and we will fight for the best deal for Britain.

Nonetheless, I do want to be clear I will only strike a deal if it is in the national interest and if it is the right thing to do for the security of working people.

Protects the pound in their pocket, that they work so hard to earn for their family.

That is my priority. That is always my priority.

So – today marks a new stage in our preparations.

We have a range of levers at our disposal, and we will continue our work with businesses across the country to understand their assessment of these options.

As I say – our intention remains to secure a deal.

But nothing is off the table.

We have to understand that just as with defence and security, so too for the economy and trade we are living in a changing world.

Entering a new era. We must rise to this challenge.

That is why I have instructed my team to move further and faster on the changes I believe will make our economy stronger and more resilient.

Because this government will do everything necessary to defend the UK’s national interest.

Everything necessary to provide the foundation of security that working people need to get on with their lives.

That is how we have acted – and how we will continue to act.

With pragmatism. Cool and calm heads.

Focused – on the national interest.
Mr P C Davies v JD Wetherspoon plc: 1602534/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mr P C Davies v JD Wetherspoon plc: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6899f017586f9c9360656a99/xx-xxxx-xxxx_P_Castagna_Davies_v_JD_Wetherspoon_Plc_Liability_Judgment_NOSIG.pdf).
Hamilton Training Services
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Hamilton Training Services will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Hamilton Training Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
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.
Rough sleeping data framework, December 2024
Source: gov.uk (2025-02-27)

Management information to understand how far rough sleeping is prevented wherever possible, and where it does occur, if it is rare, brief, and non-recurring.

In May 2023, the Ministry of Housing, Communities and Local Government launched a new framework with a new set of metrics to better understand how far rough sleeping is prevented wherever possible, and where it does occur, if it is rare, brief, and non-recurring.

This was developed with Centre for Homelessness Impact (https://www.homelessnessimpact.org/) and 5 pilot areas (London, Greater Manchester, Newcastle, West Midlands and Bournemouth, Christchurch, and Poole).

This is the fifth quarterly publication and covers monthly information up to December 2024. The information in the release is management information not official statistics.

We welcome users to contact xxx@xxx.xx (mailto:xxx@xxx.xx) if you have any feedback or comments.
RPC Register of Interests, September 2025
Source: gov.uk (2025-09-30)

This page provides the RPC's Register of interests and potential conflicts.

We ensure that, where there are conflicts of interests between committee members and the subject of regulatory proposals, committee members are excluded from seeing these papers. This helps our independent scrutiny remain impartial and unbiased. To keep track of any conflicts of interest, we update our register of interests regularly.
Mr W Bariczay v Cardiff and Vale College and Others: 6017669/2024
Source: gov.uk (2025-07-18)

Employment Tribunal decision.

Read the full decision in Mr W Bariczay v Cardiff and Vale College and Others: 6017669/2024 - Judgment (https://assets.publishing.service.gov.uk/media/687614dd39d0452326e28e43/6017669.2024_W_Bariczay_v_Cardiff_and_Vale_College___Others_-_Dismissal_Judgment_.pdf).
Bradford City FC Community Foundation
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 Bradford City FC Community Foundation 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 Bradford City FC Community Foundation 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
We also pledge the following:

Any additional commitments Bradford City FC Community Foundation could make

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.
Vernon Community College 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 Vernon Community College 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 Vernon Community College 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
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr L Williams v CCH Carpet Cleaning Ltd: 1405822/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr L Williams v CCH Carpet Cleaning Ltd: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/6909cf3b9456634d9795fd19/Mr_Lee_Williams_V_CCH_Carpet_Cleaning_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
COM96010 - Payments: group payment arrangements: closing/clearing a group payment arrangement
Source: gov.uk (2025-10-10)


The closing date for every Group Payment Period (GPP) is the later of:
- the latest statutory filing date for a return, out of all the filing dates of the participating companies for a GPP
- the day when you receive the last of these returns, or make a Revenue Determination of tax in the absence of a return
The Group Payment Team in Banking Operations use COTAX to issue a CT630 notice of closure to the Nominated Company, showing:
- the payments held on the Group Payment Record (GPR) for that GPP
- the liabilities of the participating companies at the closing date
- any under or overpayment
If there is an underpayment the notice requests payment and if there is an overpayment, it asks how it is to be dealt with.

The Group Payment Arrangement (GPA) contract requires the notice of closure to be issued to the Nominated Company and you can not record the details of an agent on the COTAX GPR record.

The notice asks the Nominated Company how it wants to apportion the payments between the participating companies. It may apportion payments to leave an underpayment on a particular participating company record. Any credit balance forms part of the monies to be apportioned unless the Nominated Company claims repayment within 30 days.

If the Group Payment Team receives disposal instructions within 30 days of the request, they apportion payments accordingly. If they receive no reply, or if amounts remain unapportioned, they use COTAX to issue a form CT631 Apportionment Notice showing how they propose to apportion the payments. The Nominated Company has a further 30 days to amend the proposal.

After all the payments have been apportioned, the GPA for that GPP is regarded as cleared and the GPP cannot be reopened, although in certain circumstances the payments can be reapportioned. The Group Payment Team does not specifically advise the Co-ordinating Technical Caseworker when the GPP is closed or cleared.

Once the GPP is closed or cleared, each participating company is treated, for all purposes except the calculation of tax related penalties, as having paid the amounts allocated to it on the dates they were actually paid by the Nominated Company. For more information about tax related penalties see the Company Taxation Manual at CTM97570 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97570) and COM100000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com100000) onwards.

The GPA is of no further relevance for that AP. Any interest consequences are calculated on the basis of the payments allocated to the participators. If the tax liability of a participating company later changes, any further liability is its own responsibility, and any repayment is made to it.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For a list of forms relevant to this subject, see COM96011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com96011).

For legislation applying to this subject, see COM96012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com96012).
Mr J T Mortimer v Ye Olde Whyte Hart Ltd: 1406223/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr J T Mortimer v Ye Olde Whyte Hart Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6909f2749456634d9795fd6e/Mr_J_Tembey_Mortimer_v_Ye_Olde_White_Harte_Limited___xx-xxxx-xxxx___Judgment___15.7.24.pdf).

Read the full decision in Mr J T Mortimer v Ye Olde Whyte Hart Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67acb014e400ae62338324dc/Mr_J_Tembey_Mortimer_-vs-_Ye_Olde_Whyte_Hart_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
Rules of origin under the Developing Countries Trading Scheme (DCTS) are improving
Source: gov.uk (2025-08-14)

This guidance provides the technical detail of improvements to rules of origin under the DCTS, as announced in the UK Trade Strategy.

The UK government is updating the rules of origin under the DCTS to make it easier for developing countries to export to the UK.

This guidance sets out upcoming changes to rules of origin under the Developing Countries Trading Scheme (DCTS), expected to take effect in early 2026.

Check back to the DCTS Trading with Developing Nations main page (https://www.gov.uk/government/collections/trading-with-developing-nations) for more information and updated guidance nearer the time.
Mr N Buttle and Others v T & G Woodware Ltd  (In Creditors Voluntary Redundancy) and The Secretary of State for Business and Trade: 1401704/2024 and Others
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Mr N Buttle and Others v T & G Woodware Ltd (In Creditors Voluntary Redundancy) and The Secretary of State for Business and Trade: xx-xxxx-xxxx and Others - Judgment (https://assets.publishing.service.gov.uk/media/690ca87fd4c5f31272d3e6ab/Mr_Nicholas_Buttle___16_Others_-vs-__1__T___G_Woodware_Limited__In_Creditors_Voluntary_Redundancy_____2__The_Secretary_of_State_for_Business_and_Trade_-_xx-xxxx-xxxx___16_Others_-_Judgment.pdf).
Flat 3 Lynwood Court, Gloucester Road, Kingston upon Thames, KT1 3RJ: LON/00AX/MNR/2024/0606
Source: gov.uk (2025-01-09)

Residential Property Tribunal Decision of Judge Pittaway and Mr Ridgeway on 04 December 2024

Read the full decision in Flat 3 Lynwood Court, Gloucester Road, Kingston upon Thames, KT1 3RJ: LON/00AX/MNR/2024/0606 (https://assets.publishing.service.gov.uk/media/67641c264e2d5e9c0bde9bc8/Flat_3_Lynwood_Court_Decision_24.pdf) Flat 3 Lynwood Court, Gloucester Road, Kingston upon Thames, KT1 3RJ: LON/00AX/MNR/2024/0606 (https://assets.publishing.service.gov.uk/media/67641c5be6ff7c8a1fde9be4/Flat_3_Lynwood_Court_Reasons_24.pdf)
RDRM35810 - Remittance basis: Amounts remitted: Special mixed funds: Overview
Source: gov.uk (2025-04-07)


From 6 April 2025 the special mixed fund rules no longer apply. All existing qualifying accounts ceased to be qualifying accounts on 6 April 2025, because an individual will have no general earnings within section 26(1) ITEPA 2003 for 2025-26 or a later tax year. This is due to section 26(1) requiring that the general earnings relate to a year in which the individual is subject to the remittance basis, and the remittance basis of taxation is not available from 2025-26 onwards.

Therefore, previous qualifying accounts (that contain more than just one type of income or capital from one tax year) are ordinary mixed fund accounts from 6 April 2025 onwards. The ending of the special mixed fund rules does not prevent the foreign income and gains within previous qualifying accounts from being designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000), or prevent the annualised basis applying to the account for the TRF period where it contains TRF capital – see RDRM75500 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm75500).

Prior to 6 April 2013 individuals who carried out some of their employment duties in the UK needed rules to determine whether general earnings remitted to the UK related to those duties performed in the UK or duties abroad. This was covered by Statement of Practice 1/09 (SP 1/09) which allowed a relaxation of the mixed fund rules at sections 809Q and 809R ITA 2007 if certain conditions were met.

From 6 April 2013 to 5 April 2025 an individual who claimed the remittance basis of taxation and had general earnings from an employment for a tax year and, those earnings included both general earnings within section 15 (UK duties) and section 26 (non-UK duties) ITEPA 2003, could apply the special mixed fund rules if certain conditions were met.

The legislation applied to earnings and transfers from a mixed fund of such earnings for tax years 2013-14 to 2024-25 and only employees who were entitled to overseas workday relief (OWR) under the pre-6 April 2025 OWR rules could apply the special mixed fund rules.

From 6 April 2017 individuals who wished to claim OWR were required to check whether they were caught by the deemed domicile provisions Condition A and Condition B.

Individuals who were caught by Condition A were not able to claim the remittance basis and so were unable to claim OWR and the special mixed fund provisions.
CG67848 - Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
Source: gov.uk (2025-10-07)


The ‘behaviour requirement’, see CG67847 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67847), is an element of the ‘application of settled property’ condition, which is one of the conditions it is necessary for an existing settlement to meet in order for it to be treated as meeting the ‘all-employee benefit requirement’, see CG67844 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67844).

The question of whether or not the ‘behaviour requirement’ is infringed is subject to rules similar to those governing the ‘equality requirement’, see CG67840 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67840) and CG67841 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67841). The ‘behaviour requirement’ will not be infringed by reason only that the trustees act in one or more of the following ways.

TCGA92/S236L(4)(a)

They apply any of the settled property, where an eligible employee has died, as if the surviving spouse, civil partner or dependant of the deceased person were the eligible employee for a period of 12 months, or such shorter period as the trustees may determine, starting with the time of death. For this purpose it is assumed that the employment continued throughout the period after death.

TCGA92/S236L(4)(b)

They apply the settled property only for the benefit of persons who have been eligible employees for a continuous period of 12 months or such shorter period as the trustees determine.

TCGA92/S236L(4)(c)

They comply with a written request from a person that the trustees do not apply any of the settled property for the benefit of that person.

TCGA92/S236L(4)(d)

They have complied with the terms of the trusts of the settlement that prevent the settled property being applied for the benefit of some or all of the persons who are ‘eligible employees’ only because they are office holders in the company.

TCGA92/S236L(5)

That in addition to applying any of the settled property for the benefit of all eligible employees on the same terms, they apply any of it for charitable purposes.

The main difference between the rules affecting the ‘behaviour requirement’ and those affecting the ‘equality requirement’ is that the latter principally relate to the terms of the trust whereas the former are concerned with how the trustees have operated the trust.
Home Secretary on sentencing at Liverpool Crown Court
Source: gov.uk (2025-01-24)

A statement from the Home Secretary in response to the sentencing of the perpetrator of the horrific Southport attack.

Home Secretary, Yvette Cooper, said:

The whole country has been horrified beyond words by these truly horrendous, cowardly and evil crimes.

We will always remember Bebe, Elsie and Alice, and the happiness they brought to their families in their short lives. And we will remember too the strength and bravery shown by the survivors of this horrific attack, and the astounding courage of those who rushed towards danger and undoubtedly saved many more lives.

The police and emergency services who responded that day deserve our eternal gratitude, and we thank too the investigators and prosecutors who have worked so hard for justice, and Mr Justice Goose for presiding over these hugely difficult proceedings.

We have vowed to get the answers the country deserves about how this horror was allowed to happen and to ensure that lessons are learned. I will set out further details of the independent public inquiry soon, but for today, all our thoughts are with the families enduring this unimaginable pain, and the example of strength and courage they have provided to us all.
117 -132 Oakwood Court,133 - 148 Oakwood Court,Abbotsbury,London,W14 8LA​: ​​LON/00AW/LRM/2024/0013​
Source: gov.uk (2025-03-13)

Residential Property Tribunal decision of Tribunal Judge Hansen & Stephen Mason FRICS dated 5 March 2025.

Read the full decision in 117 -132 Oakwood Court,133 - 148 Oakwood Court,Abbotsbury,London,W14 8LA​: ​​LON/00AW/LRM/2024/0013​ (https://assets.publishing.service.gov.uk/media/67c874d08247839c255ae334/Decision_Oakwood_Court_RTM.pdf).
Miss J Johnstone v Quantum Staffing Solutions Ltd: 6005990/2024
Source: gov.uk (2025-01-27)

Employment Tribunal decision.

Read the full decision in Miss J Johnstone v Quantum Staffing Solutions Ltd: 6005990/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67936a56c74f1dca7492f353/Miss_J_Johnstone_v_Quantum_Staffing_Solutions_Limited_-_6005990_2024_-_Judgmentpdf.pdf).
PPN 010: Procuring steel in government contracts
Source: gov.uk (2025-04-28)

This PPN provides updated guidance on how to create a level playing field for UK steel producers through public procurement.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 04/23.
UK national certificates
Source: gov.uk (2025-02-18)

Certificates issued under national weights and measures legislation.

The Office for Product Safety and Standards (OPSS) publishes certificates issued under national legislation. OPSS issues certificates for the following instrument types:
- Cubic measures
- beer and wine metering systems
- spirit measuring instruments
- Weighing instruments not using the action of gravity (for example gyroscopic NAWI) used for legal purposes
- Level gauging systems
OPSS used to issue certificates for other instrument types concerning water or other liquids. These are no longer updated by OPSS. Accordingly, the legacy GOV.UK pages on which they were presented were unpublished. Certificates issued up to 2016 remain available for reference and as a matter of public record on the National Archives.

Access the legacy national certificates (https://webarchive.nationalarchives.gov.uk/ukgwa/20240402231127/https://www.gov.uk/government/collections/uk-national-certificates-issued-by-the-national-measurement-office) – National Archives website
Hortech 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 Hortech 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 Hortech 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 Spouses And Partners
- Flexible Leave For Spouses
We also pledge the following:

Commercial: We will promote our support of the covenant and encourage our suppliers and customers alike to sign up to the pledge.

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.
SPE13340 - Equivalence: customs status of equivalent goods
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).

Where equivalent free circulation goods are goods imported to IP, the equivalent goods become non-UK goods when the export declaration is accepted.

Where goods are imported to IP before equivalent goods are exported, the IP goods become UK goods when they are released to free circulation. However duty liability on the goods remains until equivalent Union goods have been exported. The equivalent goods become non-UK goods, when the export declaration is accepted.

(NI ONLY) Commission Implementing Regulation (EU) 2015/2447, Article 269

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci... (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/contents/made)

Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted)

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