theodi/ndl-core-corpus huggingface dataset:
How Line Management Standards helped my team develop a shared purpose
Source: gov.uk (2025-08-08)

UK Health and Security Agency (UKHSA) manager Stacey Killon describes how the standards shaped her approach to team development.

When Stacey Killon became head of scientific learning and talent management at the UKHSA, her first priority was to help create a new sense of shared purpose within her team.

Her two direct reports had been working without a line manager for the three months before her arrival.

So she was keen to celebrate with them all they had achieved and give them the support they need to flourish in the future.

Using the Line Management Standards

“The Line Management Standards (https://learn.civilservice.gov.uk/courses/HoJFcXMrSgyqVZMCRbbQ3A) are embedded in the approach to management we promote across the UKHSA,” said Stacey.

“They provide a valuable framework which I could look to when I took on my team as creating a shared purpose is such a central part.”

Stacey’s team is responsible for supporting scientific professionals within the Agency, which represents over 60 per cent of all staff, by promoting learning opportunities, talent management initiatives and well-being programmes.

Establishing regular team meetings

As she took on her team at a time of major organisational change, Stacey’s first move was to set up weekly meetings to review outputs, set priorities and link the team’s work within the context of the UKHSA’s wider objectives.

“Running regular team meetings sounds like a small step, but it was instrumental to creating a true sense of shared purpose within our team,” said Stacey.

Navigating organisational change

“I took up the post at a time when there was major change taking place across the senior leadership team, as well as across the Arms-Length Body landscape,” she said.

“So a major role of our weekly sessions is to decompress, celebrate our achievements and gain a common understanding of how we need to move forward both individually and as a team.”

Creating shared purpose and meaning

The Line Management Standards emphasise the importance of creating shared purpose and meaning in work.

Stacey says she works to support each member of her team to understand not just what they are doing, but why their work matters.

“It’s about establishing a strong sense of connecting purpose not only to the wider government priorities but also within the team’s own collaborative effort,” she said.

The Standards’ focus on developing people and building effective relationships enabled Stacey to transform uncertainty into shared ownership. Team members moved from simply completing assigned tasks to understanding their role as contributors to meaningful public service outcomes.

Find out more about the Civil Service Line Management Standards. (https://learn.civilservice.gov.uk/courses/HoJFcXMrSgyqVZMCRbbQ3A)
Milk prices and composition
Source: gov.uk (2025-03-27)

Monthly UK farm-gate milk prices.

This series includes monthly figures on the UK average farm-gate price of milk delivered to dairies. Most milk produced in the UK is bought by dairies for the production of drinking milk and milk products such as butter, cheese and milk powders. It also includes information on the UK average protein and butterfat content of the milk.

Related series
- Milk utilisation by dairies (https://www.gov.uk/government/organisations/department-for-environment-food-rural-affairs/series/milk-utilisation-by-dairies)
Vulnerabilities Working Group
Source: gov.uk (2025-10-31)

Documentation relating to the DSA working group looking at vulnerabilities

The Vulnerabilities Working Group has been established under the umbrella of the Data Standards Authority to look into problems around public sector data interoperability that impede the identification and provision of public services to vulnerable people. The aim of the working group is to develop common solutions to address them from a cross-government perspective. With the aim of working transparently, this page will contain relevant information about the work of the group.
Community Catalysts 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 Community Catalysts 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 Community Catalysts 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
We also pledge the following:

-Supporting veterans young and old, and partners of serving officers to set up their own community enterprise helping others in the community- possibly on a self-employed basis where they can work flexibly at a local level

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.
DBT: spending over £500, April 2024
Source: gov.uk (2025-02-27)

Spending by electronic purchasing card solution (ePCS), over £500.

Department for Business and Trade (DBT) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).
Wrexham University
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 Wrexham University 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 Wrexham University recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
B Stoeva v London Tara Hotel Ltd T/a Copthorne Tara Hotel: 6004893/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in B Stoeva v London Tara Hotel Ltd T/a Copthorne Tara Hotel: 6004893/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67c6b8b5750837d7604dbde8/Bilyana_Stoeva_v_London_Tara_Hotel_Limited_t.a_Copthorne_Tara_Hotel_-_6004893-2024.pdf).
VATREVCON37100 - How the construction reverse charge works: Invoices: Invoices
Source: gov.uk (2025-04-02)


Under the VAT Regulations 1995, invoices for reverse charge supplies must include the reference ‘reverse charge’.

The invoice must make clear that the reverse charge is applicable, but the precise wording is not prescribed in law. The following examples fulfil the requirement:
- reverse charge: VAT Act 1994 Section 55A applies
- reverse charge: S55A VATA 94 applies
- reverse charge: Customer to pay the VAT to HMRC.
When making a sale to which the reverse charge procedure applies, the supplier must show all the information normally required to be shown on a VAT invoice and must also include a reference on the invoice to make it clear that the reverse charge applies and that the customer is required to account for the VAT.

Unless otherwise agreed with HMRC, the amount of VAT to be accounted for under the reverse charge should be clearly stated on the invoice but should not be included in the amount shown as total VAT charged.

If the supplier produces invoices using an IT system, and that system cannot show the amount to be accounted for under the reverse charge, then the wording should state that VAT is to be accounted for by the supplier’s customer at the standard rate of VAT, based on the VAT-exclusive selling price for the reverse charge goods or services.

But the customer must be able to identify the reverse charge services, for example with a legend such as ‘customer to account to HMRC for the reverse charge output tax on the VAT-exclusive price of items marked reverse charge’.

HMRC will allow the use of electronic invoices that use a coded representation rather than textual form as long as the content can be demonstrated to an HMRC auditor by both parties to the electronic invoicing exchange. This is subject to the agreement of both parties.

The liability to apply the reverse charge rests with the customer. If a customer receives an invoice that does not specify the reverse charge applies, but the supplies should be subject to the reverse charge, they should go back to their supplier to request an invoice that complies with the above so that the audit trail is corrected on both sides. However the customer can still use the incorrect invoice as the basis for accounting for the reverse charge, and is still required to account for the output tax even if an incorrect invoice has been issued. The customer is still responsible for applying the reverse charge even if they have not been issued with a reverse charge invoice.
Suspensions and permanent exclusions in England: autumn term 2024 to 2025
Source: gov.uk (2025-11-20)

Levels of suspension and permanent exclusion in the autumn term 2024 to 2025 by school type, and reasons for exclusions and suspensions.

This publication presents statistics on suspensions and permanent exclusions within the autumn term (September to December) 2024 to 2025, across state-funded primary, state-funded secondary and special schools.

The publication includes data on:
- reasons schools report for excluding and suspending pupils
- exclusions and suspensions by pupil characteristics
The data has been collected in the school census. Data for earlier years is also included.
VATREVCON42000 - Compliance issues: Checks on traders who supply specified services
Source: gov.uk (2025-04-02)


A supplier who has taken reasonable steps to establish that the reverse charge should apply is not required to account for VAT if the customer fails to apply the reverse charge. Similarly, where VAT has been charged and paid erroneously, officers will have to consider penalties against the customer and one consideration will be whether there has been a tax loss.

It is important to note that a supplier may not be able to independently check whether or not their customer is required to report payments under the Construction Industry Scheme.

Where the construction reverse charge has been applied for supplies not in scope (end user notification received, customer not required to report payments through the CIS, supply of staff etc.), an assessment will need to be raised for VAT due, and the supplier will have to raise VAT invoices to relevant customers.

Where VAT has been wrongly charged for supplies that should have been covered by the construction reverse charge, normal error correction rules apply.
Agency worker survey report
Source: gov.uk (2025-03-04)

This report looks at the experience of agency workers in the workplace, based on a 2020 online study that surveyed 547 agency workers.

The report includes information on:
- employment history and activities
- pay and charges
- terms and conditions
- awareness of rights
- problems at work
- changing to a permanent contract
- satisfaction and wellbeing
How to recover your UKVI account: video
Source: gov.uk (2025-06-23)

This video explains how to recover access to your UK Visas and Immigration (UKVI) account.

These videos will play in English. You can translate these videos into your preferred language by following these steps:
- Click the “CC” (Captions) button to enable subtitles
- Click the Settings (⚙️) icon on the video player
- Select “Subtitles/CC” from the menu
- Choose “Auto-translate”
- Select your preferred language from the list
These translations are automatically generated by YouTube.

UK Visas and Immigration (UKVI) is not responsible for any errors or misunderstandings that may result from these translations.

Further information

Recover your UK Visas and Immigration (UKVI) account (https://update-your-details.homeoffice.gov.uk/account-recovery/help).
Service Pupils in Schools: Non-statutory guidance
Source: gov.uk (2025-03-31)

Information and guidance for state-funded schools and local authorities on how to understand and address the needs of Service pupils.

This non-statutory guidance from the Ministry of Defence and Department for Education helps state-funded schools and local authorities in England to understand and address the educational and wellbeing needs of Service pupils in schools (reception to year 11).

This guidance is for:
- school leaders, school staff, trust leaders, trust boards and governing bodies in all maintained schools, academies, and non-maintained special schools in England
- local authorities in England
163B Prince of Wales Road, London NW5 3PY: LON/00AG/LSC/2025/0927
Source: gov.uk (2025-12-08)

Residential Property Tribunal Decision of Judge R Percival and
Ms S Beckwith MRICS on 27 October 2025.

Read the full decision in 163B Prince of Wales Road, London NW5 3PY: LON/00AG/LSC/2025/0927 (https://assets.publishing.service.gov.uk/media/691dcf6f21ef5aaa6543efb4/163B_Prince_of_Wales_Road_s_27A_decision.pdf).
Metcalf Commercial Decorators 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 Metcalf Commercial Decorators 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 Metcalf Commercial Decorators 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
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.
Dart Charge general terms and conditions
Source: gov.uk (2025-06-30)

These Terms and Conditions, the Privacy Policy and the Local Residents’ Discount Scheme Special Terms form the Agreement between you and us.

The documents sets out the general terms and conditions relating to the operation and use of Dart Charge and along with the Privacy Policy and the Local Residents’ Discount Scheme Special Terms form the Agreement between you and us.

Please note: Local residents with active plans initiated before 1 September 2025 will continue to be covered under the previous Terms and Conditions until their current plan expires. From the date of expiry, the new Terms and Conditions will apply automatically upon renewal.
Mr E Ngassa v Rendall and Rittner Ltd: 6021950/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Mr E Ngassa v Rendall and Rittner Ltd: 6021950/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68bae2953f3e5483efdbaa65/Mr_E_Ngassa_v_Rendall_and_Rittner_Ltd-6021950-2024-Judgment.pdf).
MTT10110 - Scope: Definitions: Definitions of 'multinational group' and 'ultimate parent'
Source: gov.uk (2025-08-05)


The definitions of multinational group and ultimate parent are set out in section 126 of Finance (No.2) Act 2023.

Multinational group

A consolidated group is a multinational group if it includes at least one member not located in the same territory as the others.

Consolidated group

A consolidated group consists of its members, which are:
- the ultimate parent,
- the entities whose assets, liabilities, income, expenses and cash flows are included in the consolidated financial statements of the ultimate parent, and
- entities that have not been included in the consolidated financial statements due to size, materiality or because the entity is held for sale.
Where the group is qualifying (see MTT11000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11000)+), all of these entities will be in scope of MTT, except for those that are excluded entities (see MTT10210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10210)).

Ultimate parent

An ultimate parent is an entity:
- in which no other entity has a controlling interest (see MTT17030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt17030)), and
- which has a controlling interest in one or more other entities.
Stateless members

A stateless member, which is a member that is not located in any territory, is treated as being located in a nominal territory containing only that member.

A group that consisted solely of a number of entities located in a single territory and one stateless member would therefore be a multinational group.
T Oladepo v Worldwide Cleaning Services Ltd: 6012710/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in T Oladepo v Worldwide Cleaning Services Ltd: 6012710/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/69384b005cc812f50aa41e95/Taofeek_Oladepo_V_Worldwide_Cleaning_Services_Limited-6012710-2025_-Rule_22_Judgment.pdf).
Mr D Rzezniczak v Royal Devon University Healthcare NHS Foundation Trust: 6000651/2023
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Mr D Rzezniczak v Royal Devon University Healthcare NHS Foundation Trust: 6000651/2023 - Judgment (https://assets.publishing.service.gov.uk/media/686e54812557debd867cbe7b/Mr_D_Rzezniczak_-vs-_Royal_Devon_University_Healthcare_NHS_Foundation_Trust_-_Judgment.pdf).

Read the full decision in Mr D Rzezniczak v Royal Devon University Healthcare NHS Foundation Trust: 6000651/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68b00cb43a052c9c504c8ef8/Mr_D_Rzezniczak_-vs-_Royal_Devon_University_Healthcare_NHS_Foundation_Trust_-_6000651.2023_-_Reconsideration.pdf).
MTT65010 - Charging mechanisms: Domestic Top-up Tax charge: Overview
Source: gov.uk (2025-08-05)


The charging provision for DTT is different to the IIR charge under MTT. This is because the concepts of responsible members and the inclusion ratio do not exist for DTT. Instead, qualifying members are generally chargeable persons for DTT.

The calculation of a member’s top-up amount is also different for DTT. In DTT, top-up amounts are allocated only to those members with adjusted profits, in accordance with their effective tax rates and adjusted profits. Amounts are thereby allocated proportionately to those members which generated the top-up amount for the territory.

These top-up amounts are not further attributed to another member under the DTT charging mechanism, except where the member is neither a body corporate nor a partnership.

A group may elect for a single member to be liable for all DTT top-up amounts.

See MTT65020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65020) for guidance on chargeable persons for DTT, and how the top-up amount of a member which is neither a body corporate nor a partnership will be brought into charge.

See MTT65030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65030) for guidance on the amount to be charged to each qualifying member.

See MTT65040 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65040) for guidance on the election to make one member liable.

For guidance on calculating the top-up amount of an entity under DTT, see MTT31100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt31100).
Dr M Connolly v The Chancellor, Masters and Scholars of The University of Cambridge and Dr J Whitelock: 3305018/2022 and 3302471/2023
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Dr M Connolly v The Chancellor, Masters and Scholars of The University of Cambridge and Dr J Whitelock: 3305018/2022 and 3302471/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6761948d94c0d990c1ef399c/Dr_M._Connolly_v_The_CHANCELLOR__MASTERS___SCHOLARS_OF_THE_UNIVERSITY_OF_CAMBRIDGE___Other__3305018.22__3302471.23__FMH_Judgment.pdf).

Read the full decision in Dr M Connolly v The Chancellor, Masters and Scholars of The University of Cambridge and Dr J Whitelock: 3305018/2022 and 3302471/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67976561fe1eabe7d7a22c65/Dr_M_Connolly_v_The_Chancellor__Masters_and_Scholars_of_the_University_of_Cambridge___other_3305018.2022___other_written_reasons.pdf).
M Bishwakarma v Ministry of Defence Guard Service: 6005958/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in M Bishwakarma v Ministry of Defence Guard Service: 6005958/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6809e3dde4d2b76ccfb527a5/M_Bishwakarma_v_Ministry_of_Defence_Guard_Service_-_6005958_2024_-_Judgment.pdf).
Appointment of Church Commissioner: 12 March 2025
Source: gov.uk (2025-03-12)

The King has approved that Ms Suzanne Avery be re-appointed a Church Commissioner, to February 2027.

The King has approved that Ms Suzanne Avery be re-appointed a Church Commissioner, to February 2027.

Background

Suzanne Avery was educated at the University of Nottingham and holds an honours degree in Industrial Economics.

Suzanne began her career in corporate banking and quickly specialised in real estate, taking senior roles at NatWest and then RBS. She was appointed as Head of Real Estate and Retail Group in RBS corporate banking division in 2004, then went on to be Managing Director of Real Estate Finance Group and in 2011 her responsibilities were expanded to include sustainability.

Suzanne now has a non-executive and advisory career including roles with LondonMetric Property Plc, Centrus and Real Estate Balance (an organisation aiming to improve diversity in the property industry, which she co-founded).
A Mullins v Alm Bars Ltd (in Creditors Voluntary Liquidation): 6007716/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in A Mullins v Alm Bars Ltd (in Creditors Voluntary Liquidation): 6007716/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67b5af47d15c152ea555bf7e/60077162024_Mullins_v_Alm_Bars_Ltd_Judgment.pdf).

Read the full decision in A Mullins v Alm Bars Ltd (in Creditors Voluntary Liquidation): 6007716/2024 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67b5adea423f67c0e67d387d/6007716.2024_A_Mullins_v_ALM_Bars_Ltd_Certificate_of_Correction.pdf).
MGN 477 (M) amendment 5 MLC 2006 seafarer's employment agreements
Source: gov.uk (2025-02-05)

Every seafarer employed on a vessel to which the maritime labour convention (MLC) applies, must have a legally enforceable seafarers employment agreement (SEA).

MGN 477 (M) amendment 5 replaces MGN 477 (M) amendment 4.

This notice should be read in conjunction with the merchant shipping (maritime labour convention) (minimum requirements for seafarers etc.) regulations 2014 (https://www.legislation.gov.uk/uksi/2014/1613/contents/made). (the “MLC minimum requirements regulations”) part 4, as amended by the merchant shipping (maritime labour convention and work in fishing convention) (amendment) regulations 2020 (https://www.legislation.gov.uk/uksi/2020/1166/contents/made).

This notice replaces MGN 650 (M) continuation of seafarer employment agreements in case of piracy or armed robbery and MGN 477 Amendment 4.

For vessels that are subject to the MLC minimum requirements regulations, MGN 477 amendment 5 replaces MGN 148 & MGN 149.

For vessels that are not subject to the MLC minimum requirements regulations, but still require crew agreements, MGN 474 retention of crew agreements where appropriate (https://www.gov.uk/government/publications/mgn-474m-retention-of-crew-agreements-for-vessels-not-subject-to-the-maritime-labour-convention-requirement-to-have-seafarer-employment-agreements), has replaced MGN 148 & MGN 149.

This notice includes the process for notifying the MCA if a seafarer exceeds the maximum permitted period of time on board (11 months) and includes guidance for seafarers on collective bargaining arrangements and where to seek advice.

Amendment 5 updates section 5.5 to highlight that SEAs should be written and presented clearly to ensure that the seafarer can interpret the details and understand the terms and conditions. This amendment also combines MGN 650 (M) concerning seafarer employment agreements (SEAs) in case of piracy or armed robbery, with details outlined in section 11. References and contact information are also updated in this amendment.

Notice to:
- shipowners
- ship operators and ship managers
- employers of seafarers
- masters
- officers and seafarers on sea-going ships ordinarily engaged in commercial operations
SPE14210 - Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery
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).

Exporting/importing gold and jewellery

Gold/jewellery should be sent to one of the four assay offices prior to export in order to identify the carat and quantity of gold being exported, and an assay certificate issued by them. At re-import when the gold has been made into jewellery, documentation from the jewellery manufacturer should be made available evidencing that gold of the same carat and weight has been made into the jewellery being imported.

Duty will only be paid on the processing costs and any additional materials used as all duties must have been paid on the goods prior to export (that is, they must be Union goods).

OP authorisation holders should ensure that:
- the description of the manufactured jewellery is sufficiently detailed to identify the items presented for re-import
- the trader holds documentary evidence that the same carat and weight of gold has been processed into the finished jewellery
- the cost of any stones have been added to the value/processing costs as they are non-UK goods.
https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods#exporting-gold-using-outward-processing

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Mr C MacLeod v Chivas Brothers/Pernod Ricard: 4101657/2020
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Mr C MacLeod v Chivas Brothers/Pernod Ricard: 4101657/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/677e97a0d721a08c00665599/C_MacLeod_4101657.2020_-_xx-xxxx-xxxx.pdf).
BLM11030 - Lease accounting: lease classification: inception and commencement
Source: gov.uk (2025-08-28)


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

Accounting standards distinguish between inception and commencement of a lease:

the inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease.

the commencement of the lease term is the date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (ie the recognition of the assets, liabilities, income or expenses resulting from the lease, as appropriate). (FRS 102 (pre and post 2024) Glossary, IFRS 16 Defined Terms)

FRS 102 (pre 2024 amendments) & FRS 105

FRS 102 (pre 2024 amendments) Section 20.8 and FRS 105 Section 15.9 provide that, for both lessees and lessors, at inception of a lease it is classified as either an operating or a finance lease and that lease classification is not changed during the lease term unless the lessee and lessor agree to change the provisions of the lease, in which case the lease classification is re-evaluated.

FRS 102 (pre 2024 amendments) Section 20.9 and FRS 105 Section 15.10 also confirm in the case of a finance lease, that the amounts to be recognised at the commencement of the lease term are determined at the inception of the lease. However, the assets, liabilities, income or expenses resulting from the lease, as appropriate, are not recognised in the accounts until commencement of the lease term.

FRS 102 (2024 amendments) and IFRS 16

For lessors only, FRS 102 (2024 amendments) 20.91 and IFRS 16.66 also require the lease classification to be determined at the inception of the lease.

For finance lessors only, FRS 102 (2024 amendments) 20.93 and IFRS 16.67 state that the assets held under a finance lease should be recognised at the commencement date.

The need to distinguish between inception and commencement is usually only significant where the leased asset takes a long time to construct and the lease is entered into before the asset is complete. This is quite common, particularly in ship leasing, where the lease may be entered into (‘inception’) several years before the ship is available to the lessee (‘commencement’). Where provision is made in a lease agreement to adjust for changes in the construction or acquisition costs of the leased asset or changes in some other measure of cost or value between inception and commencement, such changes are deemed to have taken place at inception.
Apply for recognition of a tenants' association: Form TA1
Source: gov.uk (2025-04-07)

Use this form if you want the tribunal to grant a certificate recognising your tenants’ association.

You would be making an application under sections 29 (5) (b) to (d) and 29A of the Landlord and Tenant Act 1985.

Related guidance
- Guidance on recognition of tenants’ association. General information about the process (T545) (https://www.gov.uk/government/publications/recognition-of-tenants-association-property-tribunal-t545)
Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
It?s Not 1998 Ltd (Trading as Locket)
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 It?s Not 1998 Ltd (Trading as Locket) 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 It?s Not 1998 Ltd (Trading as Locket) 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.
192 Dibdin House, Maida Vale, London W9 1QQ: LON/00BK/MNR/2024/0644
Source: gov.uk (2025-04-11)

Residential Property Tribunal Decision of Mrs S Phillips MRICS Valuer Chair and Mr Kevin Ridgeway MRICS, Valuer Member on 28 March 2025

Read the Final decision in Market Rents Decision Form 192 Dibdin House W9 1QQ (https://assets.publishing.service.gov.uk/media/67ea8cebea9f8afd81056267/Market_Rents_Decision_Form_192_Dibdin_House_W9_1QQ.pdf). Read the full Reasons in Market Rent Full Reasons 192 Dibdin House Maida Vale W9 1QQ (https://assets.publishing.service.gov.uk/media/67ea8d249110281dc105625e/Market_Rent_Full_Reasons_192_Dibdin_House_Maida_Vale_W9_1QQ.pdf).
Part 4 Appendix 4: Effective Dates – 2023 and subsequent Lists
Source: gov.uk (2025-10-01)

Effective dates - 2023 and later lists.

England - reg 14 of the 2009 Appeal Regulations, subject to regulation 38 of the Valuation Tribunal for England (Council Tax and Rating Appeals)(Procedure) Regulations 2009.

Wales - reg 27 of The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023, subject to addition rules under regulation 48 of the same regulations

When altering the 2023 List, consider whether dual list maintenance is needed, see the Rating Manual, Section 3, Part 4 (https://www.gov.uk/guidance/rating-manual-section-3-valuation-principles/part-4-dual-list-maintenance-england) for more information on dual list maintenance. It is no longer possible to alter the 2010 or earlier rating lists other than to give effect to proposals or appeals. The VO can make alterations to the 2017 List up until the 31 March 2024, after this date the List can only be amended to give effect to proposals or appeals.

Notes
- Where the original inaccuracy arose as a result of error or default on the part of the ratepayer, the increase can be backdated.
- In the case of an alteration by agreement of a proposal (‘Challenge’ stage of CCA) this is subject to further intervening MCC’s - all MCC’s existing on the day the ‘Check’ is confirmed must be reflected with effect from the date of the latest MCC.
- Where the original inaccuracy arose as a result of error or default on behalf of the ratepayer, the increase can be backdated.
- Where the adoption of the correct effective date would result in the RV being increased from a date earlier than the original alteration, the list cannot be altered as this is effectively an increase arising from the correction of an earlier alteration
- Correcting the effective date of a new entry to the list, should always be to the ‘day of event’
Horizon Convictions Redress Scheme (HCRS): applicant information
Source: gov.uk (2025-09-29)

Information for applicants to the Horizon Convictions Redress Scheme (HCRS).

You’re eligible for the HCRS if you’ve had a conviction quashed (which means it has been overturned) by either:
- the Post Office (Horizon System) Offences Act 2024 (https://www.legislation.gov.uk/ukpga/2024/14/enacted#:~:text=An%20Act%20to%20provide%20for,Ireland%20for%20such%20offences%3B%20and)
- the Post Office (Horizon System) Offences (Scotland) Act 2024 (https://www.parlamaid-alba.scot/bills-and-laws/bills/post-office-horizon-system-offences-scotland-bill)
- a court ruling
If your conviction was overturned by the courts, your legal representative at the time should have been notified of your eligibility by the Post Office under the previous Overturned Convictions scheme.
Mrs L Stenhouse v Bellamy Wallace Partnership LLP: 2302067/2023
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mrs L Stenhouse v Bellamy Wallace Partnership LLP: 2302067/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/6632392269098ded31fca7cd/Mrs_L_Stenhouse_v_Bellamy_Wallace_Partnership_LLP_Judgment_2__2302067-2023.pdf).

Read the full decision in Mrs L Stenhouse v Bellamy Wallace Partnership LLP: 2302067/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67a47f74a9f973ede06b3bfd/Mrs_L_Stenhouse_v_Bellamy_Wallace_Partnership_LLP_Judgment_Dismissal___2_2302067-2023.pdf).
Miss H Nakra v Advanced People Strategies Ltd: 3305594/2024
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Miss H Nakra v Advanced People Strategies Ltd: 3305594/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68a5b46b18658ad2023d5153/Miss_H_Nakra_v_Advanced_People_Strategies_Ltd-3305594-2024-Judgment.pdf).
PIM4205 - Losses: overview
Source: gov.uk (2025-03-28)


ITA07/Chapter 4 Part 4

Where a property business makes a loss, there are generally two ways in which these can be relieved:

carry-forward against future profits (PIM4210 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4210)), or

set against general income (PIM4220 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4220)).

Losses made in one property business can’t be carried across to any other property business the customer carries on at the same time in a different legal capacity (see PIM1020 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim1020)).

For details of post-cessation property relief see PIM2510 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2510).

For guidance relating to the corporation tax treatment of losses arising in a property business carried on by a company, see PIM4230 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4230) onwards.

Uncommercial losses

All the loss relief rules apply where the loss arises from ordinary commercial letting. Expenses of properties that are let on uncommercial terms (for example, at a nominal rent to a relative) can only be deducted up to the amount of the rent or other receipts generated by the uncommercially let property. The excess of the expenses over the receipts from the uncommercially let property can’t be deducted in the property business and can’t, therefore, create a loss (PIM2130 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2130)).

FIG regime from 6 April 2025

A person who makes a claim to relief under the FIG regime (see PIM4702 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4702)) may not claim relief for losses in respect of their overseas property business in that tax year and the carried forward losses of their overseas property business are treated as nil. See ITTOIA05/S845C.