theodi/ndl-core-corpus huggingface dataset:
COM53160 - Claims / reliefs: other reliefs: S458 CTA 2010 - late payment interest
Source: gov.uk (2025-12-09)


Late payment interest is chargeable under Section 87A Taxes Management Act (TMA) 1970 on Section 455 (S455) tax paid late from the normal CT due date (see Glossary for more information) of the Accounting Period (AP) in which the loan was made to the earlier of:
- the date the tax is paid
- the date the loan giving rise to the charge is repaid, released or written off
COTAX does not hold the latter date. When you use function RAMA (Record/Amend Assessment) to enter S458 details on an AP (and you will normally only need to do that for S458 relief deferred under S458(5)), COTAX sets the ‘clerical interest’ indicator (CII) see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015) for more information. Setting the CII inhibits COTAX from automatically posting an incorrect interest charge.

In these cases you should give the necessary details to HMRC Payments using form CT250(P), which is an eForm on SEES. See COM53300 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53300) for guidance on when to complete the form. HMRC Payments will post the correct interest charge to the record using function RMIC (Record Manual Interest Charge). In the meantime you should not make any repayments; you must wait until you know the final interest charge due to ensure that any overpayment is set off against this charge before repaying the balance.

See Example 3 (Word 86KB) (http://www.hmrc.gov.uk/gds/com/attachments/53130_53140_53160_ex3.doc) and Example 6 (Word 81KB) (http://www.hmrc.gov.uk/gds/com/attachments/53130_53160_53180_ex6.doc).

Where a company claims relief under Section 458 because a loan has been wholly or partly repaid, released or written-off on or after the due date of the AP in which the loan was made, the relief is deferred under Section 458(5) until the normal due date for the AP in which the repayment, release or write-off takes place. In such cases the interest effective date precedes the time at which you can give the S458 relief.

See:
- COM53011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53011) for a list of forms relevant to this subject
- COM53012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53012) for a list of functions to use in particular situations
- COM53013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53013) For legislation applying to this subject.
9 Greengate, Oulton, Leeds, LS26 8NR: MAN/00DA/RTB/2023/0011
Source: gov.uk (2025-07-02)

Northern Tribunal Judge P Barber and Tribunal Member A Hossain sitting on 1 February 2024

Read full decision in 9 Greengate, Oulton, Leeds, LS26 8NR: MAN/00DA/RTB/2023/0011 (https://assets.publishing.service.gov.uk/media/680912853bdfd1243078e7c3/9_Greengate_Oulton_Leeds_LS26_8NR_Right_to_Buy_Decision.pdf)
Product Safety Report: Giant Momentum Vida E+ Bicycle (2507-0146)
Source: gov.uk (2025-08-05)

Product Safety Report for Giant Momentum Vida E+ Bicycle presenting a risk of injuries.

Summary

Product: Giant Momentum Vida E+ Bicycle

Hazard: The product presents a risk of injuries as it is possible for the steering tube on the front fork of the bike to fracture.

Corrective action: Modification programme. Consumers who own a 2022 Momentum Vida E+ Bicycle should check their frame number to determine whether their bicycle needs to be inspected and be fitted with a replacement fork.

Product information

Affected or potentially affected products

Bikes with a frame number in which the third character is E or F are not affected and require no action.

Hazard

Affected bicycles present a risk of injuries as it is possible for the steering tube on the front fork of the bike to fracture. If this happened during use, it could result in the user losing control of the bicycle and receiving injuries.

The affected products do not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

Modification programme. Consumers who own a 2022 Momentum Vida E+ Bicycle should check their frame number to determine whether their bicycle needs to be inspected and if necessary, have the fork replaced. To arrange an inspection, consumers are advised to contact the authorised Giant/Momentum retailer from which the bike was purchased.

For further details, please access the Momentum notice here: https://www.momentum-biking.com/gb/community/safety-recall-notice.html

Additional information

PSD notification number: 2507-0146

Notified by: Local Authority Trading Standards
UK Export Finance staff data and organogram: September 2025
Source: gov.uk (2025-12-02)

Details of posts at UK Export Finance.

These datasets and organogram show posts and salary information for staff at UK Export Finance. They are shared here as part of the effort to make government operations and spending more transparent to the public.
Ms V Kranha v Byerley Turk E-Commerce Logistics Ltd: 6008152/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Ms V Kranha v Byerley Turk E-Commerce Logistics Ltd: 6008152/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6763fb31e6ff7c8a1fde9bc3/Ms_V_Kranha_v_Byerley_Turk_E-Commerce_Logistics_Ltd_-_6008152-2024.pdf).

Read the full decision in Ms V Kranha v Byerley Turk E-Commerce Logistics Ltd: 6008152/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/678533a03a9388161c5d233f/Ms_V_Kranha_v_Byerley_Turk_E-Commerce_Logistics_Ltd_-_6008152-2024_-_Reconsideration.pdf).
Norse Consulting
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Norse Consulting recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Safety communications concerning medicines, medical devices and other healthcare products
Source: gov.uk (2025-03-25)

Overview of the different types of MHRA safety communications about medicines, medical devices and other healthcare products, including what they are and who they are aimed at, and information on decision-making around safety communications.

Medicines and medical devices available to UK patients must reach high standards of safety, quality and efficacy. However, no medical product is completely free of risk. The MHRA continually monitors the safety of products, balancing their benefits and risks and communicating transparently when we identify a new safety issue. Patient safety is our highest priority, and we do not hesitate to take action to protect the public, including by promptly issuing new advice to minimise these risks or remove products from use.
Barclay, Steve - Secretary of State, Department for Environment, Food and Rural Affairs - ACOBA advice
Source: gov.uk (2025-04-01)

Advice to The Rt Hon Steve Barclay MP, Secretary of State, Department for Environment, Food and Rural Affairs, on business appointments after leaving Crown service

The Rt Hon Steve Barclay MP left his role at the Department for Environment, Food and Rural Affairs in July 2024

The Rt Hon Steve Barclay MP sought the Committee’s advice about taking up an appointment with BPP Holdings Limited.The letter (https://draft-assets.publishing.service.gov.uk/media/67e4385e55239fa04d412060/Advice_Letter_-_Steve_Barclay__Consultant__BPP_Holdings.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in February 2025; and the appointment was taken up in March 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/barclay-steve-secretary-of-state-department-for-environment-food-and-rural-affairs-acoba-advice/advice-letter-steve-barclay-consultant-bpp-holdings-limited?preview=8537819)
Cyber Prism 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 Cyber Prism 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 Cyber Prism 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:
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Targeted Support
Source: gov.uk (2025-12-11)

The government and the Financial Conduct Authority (FCA) are taking forward a proposal for a transformational new regime – targeted support – to improve the availability and affordability of help with financial decision-making.

To enable the implementation of targeted support, the government has published a policy note setting out proposed changes to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001.

The government welcomes comments on the draft statutory instrument by 29 August 2025.

Stakeholders are also encouraged to respond to the FCA’s consultation on the draft rules for targeted support (https://www.fca.org.uk/publications/consultation-papers/cp25-17-supporting-consumers-pensions-investment-decisions) by 29 August 2025.

Detail of outcome

The government has now published its consultation response, summarising the feedback received and setting out its final position on proposed legislative changes to enable the implementation of targeted support.

Respondents were generally supportive of this approach and welcomed the introduction of targeted support. The government will now proceed to lay the draft statutory instrument (The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) Order 2026, as soon as Parliamentary time allows.
Charles River Laboratories
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 Charles River Laboratories 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 Charles River Laboratories 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
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.
UK-Vietnam FTA Committee on Sanitary and Phytosanitary measures – meeting minutes, 13 May 2025
Source: gov.uk (2025-10-10)

Summary of the fourth committee meeting on Sanitary and Phytosanitary (SPS) measures under the UK-Vietnam Free Trade Agreement.

Joint minutes of the fourth committee meeting on Sanitary and Phytosanitary (SPS) measures under the Free Trade Agreement (FTA) between the United Kingdom of Great Britain and Northern Ireland and the Socialist Republic of Viet Nam (Vietnam).
Miss R Moth v LP SD Three Ltd: 1400504/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Miss R Moth v LP SD Three Ltd: 1400504/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6842f1dd4d039a010411f066/Miss_R_Moth_-vs-_LP_SD_Three_Limited_-_1400504.2024_-_Judgment.pdf).
Centregreat 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 Centregreat 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 Centregreat Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Upskilling: commit to ensure that all serving personal, reservists and veterans are no disadvantage than any other employee within the business for training and continuous upskilling

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.
Children looked after: a focus on placement location
Source: gov.uk (2025-11-17)

Information on children looked after in England who are placed out of area, their characteristics and associated outcomes, for the year ending 31 March 2024.

This analysis has been produced to provide additional insight into placements for children looked after outside the local authority boundary.

It includes data by:
- placement locality
- placement type
- child characteristics
TechTalent Academy 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 TechTalent Academy 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 TechTalent Academy Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
46 Homefield Road, Bromley, Kent, BR1 3AL : LON/00AF/F77/2025/0095 20 May 2025
Source: gov.uk (2025-06-09)

Residential Property Tribunal Decision of Judge Mr A Harris LLM FRICS FCIArb on Date

Read the full decision in 46 Homefield Road, Bromley, Kent, BR1 3AL : LON/00AF/F77/xx-xxxx-xxxx May 2025 (https://assets.publishing.service.gov.uk/media/68307c9cb33f68eaba953a53/46_Homefield_Rd_determination__002_.pdf) Read the summary reasons in 46 Homefield Road, Bromley, Kent, BR1 3AL : LON/00AF/F77/xx-xxxx-xxxx May 2025 (https://assets.publishing.service.gov.uk/media/68307cebbaff3dab997752cc/Summary_Reasons_Fair_Rent_40_Homefield_Rd__002_.pdf)
Research report: online prize draws and competitions market study, assessment of harm and review of potential interventions
Source: gov.uk (2025-06-26)

London Economics’ research into the market for prize draws and competitions in the UK, including whether government intervention may be required in this sector.

To better understand the prize draws and competitions (PDC) market in the UK, the Department for Media, Culture and Sport commissioned independent research to look at the size and scale of the sector and the extent to which there is any evidence of negative consequences for participants in these types of draws and competitions. This report presents the main findings from this research. It goes on to assess the case for intervention in the PDC market.

Key areas covered in the report include:
- Overall market structure: An overview of the size and scale of the PDC market.
- PDC operator perspectives: Discusses the evidence collected on PDC operators’ business models and their associations with charities.
- Players of PDCs: Discusses the evidence collected on the PDC player base. This includes their demographic make-up as well as how and why they participate in PDCs.
- Potential harm associated with PDCs: Assesses the level of transparency and player protection measures in place for PDCs and reviews the evidence about whether there is any harm arising from PDCs.
- Assessing the case for intervention: Considers the case for government intervention in the PDC industry and then assesses potential government interventions.
Research on the measurement of loneliness
Source: gov.uk (2025-10-30)

A report by Alma Economics exploring how changes in loneliness can be effectively measured over time, particularly in the context of evaluating interventions.

Alma Economics was commissioned by the Department for Culture, Media & Sport (DCMS) to explore the current landscape of loneliness measurement. This project specifically aimed to identify the tools and approaches available for measuring changes in an individual’s experience of loneliness over time, particularly in the context of evaluating programmes and interventions. It also sought to assess whether any existing measures are well-suited for this purpose, and – where gaps exist – to consider the work that could support the development of loneliness measurement.

A Rapid Evidence Assessment (REA) offered a clear picture of which loneliness measures are currently used to assess change over time. However, the included studies provided limited insight into the relative strengths, limitations, and suitability of these tools to capture changes in an individual’s loneliness over time. To address this gap, interviews and focus groups with academics, researchers and representatives of sector organisations involved in loneliness interventions were conducted. Together, these findings reveal insight into the challenges of measuring loneliness over time in intervention contexts and considerations for any further development of the measurement of loneliness.
Sennybridge firing notice
Source: gov.uk (2025-11-20)

Monthly firing times for Sennybridge Training Area.

For your own safety do not touch any military debris, it may be dangerous.

Do not enter the danger area when the range is in use, this is a danger to life. Learn more about accessing MOD training areas safely (https://www.gov.uk/guidance/safe-access).

Related information
- Public access to military areas (https://www.gov.uk/guidance/public-access-to-military-areas)
- The Defence Training Estate (Wales and West) (https://www.gov.uk/defence-infrastructure-organisation-and-the-defence-training-estate#wales-and-west)
- Sennybridge Range (north) (https://www.gov.uk/government/publications/sennybridge-range-north)
Queen Elizabeth Sixth Form College
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 Queen Elizabeth Sixth Form College 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 Queen Elizabeth Sixth Form College 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.
Mr D Gilzean v Tayside Contracts: 4110367/2014
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Mr D Gilzean v Tayside Contracts: 4110367/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dc0811c5528de3aa6711c1/4110367.2014_Mr_D_Gilzean_v_Tayside_Contracts.pdf).
3 Cambridge Crescent, East Dene, Rotherham, S65 2RB : MAN/00CF/MNR/2023/0397
Source: gov.uk (2025-09-10)

Northern Region Judge Oliver and Tribunal Member Mrs Kendall sitting on 5 February 2024

Read the full decision in 3 Cambridge Crescent, East Dene, Rotherham, S65 2RB : MAN/00CF/MNR/2023/0397 (https://assets.publishing.service.gov.uk/media/67fcae4749d2ffceecef30d6/3_Cambridge_Crescent_Decision.pdf)
Export bovine semen to Brazil: certificate 5334
Source: gov.uk (2025-10-24)

Apply online to export bull semen to Brazil.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68fb9a2330c331c88be6f0d5/5334NFG.pdf).

Download a specimen certificate Export bovine semen to Brazil: certificate 5334, version 4 (https://assets.publishing.service.gov.uk/media/68fb9a7bc18f97edd2b637c4/5334EHC_V4_FF.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/5334EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for multiple certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68fb9a2330c331c88be6f0d5/5334NFG.pdf).

Download and fill in Export bovine semen to Brazil: certificate 5334, version 4 (https://assets.publishing.service.gov.uk/media/68fb9a7bc18f97edd2b637c4/5334EHC_V4_FF.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
IHTM06012 - Rules about excepted estates: low value estates
Source: gov.uk (2025-04-07)


The conditions for these estates are that:

the deceased died on or after 6 April 2004, and

for deaths on or after 6 April 2025, was a long-term UK resident immediately before their death (IHTM47 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000))

for deaths before 5 April 2025, is domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) in the United Kingdom, and

the gross value of the estate, including the deceased’s share of any jointly owned assets, any specified transfers (IHTM06018 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06018)) and any specified exempt transfers (IHTM06019 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06019))

does not exceed the Inheritance Tax nil rate band (IHTM06011 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06011)), and for deaths on or after 1 January 2022

if the estate includes any assets held in trust, they are held in a single trust and the gross value does not exceed £250,000 (IHTM06020 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06020)),

if the estate includes foreign assets, their gross value does not exceed £100,000,

if there are any specified transfers, their chargeable value does not exceed £250,000,

the deceased had not made a gift with reservation of benefit.

For deaths before 1 January 2022 the maximum value for assets held in trust (IHTM06020 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06020)), and the limit on the chargeable value of any specified transfers (IHTM06018 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06018)), is lower.
Reasons - 7A Tankerville Place, Jesmond Newcastle upon Tyne 	NE2 3AT  : MAN/00CJ/MNR/2023/0186
Source: gov.uk (2025-09-10)

Northern Region Judge Brown and tribunal Member Mr Snowball sitting on 18 July 2023

Read the full decision in Reasons - 7A Tankerville Place, Jesmond Newcastle upon Tyne NE2 3AT : MAN/00CJ/MNR/2023/0186 (https://assets.publishing.service.gov.uk/media/67fcbe6c8b9b26024aef30e1/7A_Tankerville_Terrace_-_reasons.pdf)
Disclosure Log
Source: gov.uk (2025-07-10)

Our disclosure log includes our responses to requests made under the Freedom of Information (FOI) Act 2000.

Disclosure Log

Our disclosure log includes our responses to requests made under the Freedom of Information (FOI) Act 2000. This published log dates from January 2024; all previous requests can be found via the National Archives. Alongside our FOI requests, we publish and internal reviews only where they overturn our original decision.

Exempt information

Some information we hold is exempt from disclosure, meaning we do not publish this information or provide it under the Freedom of Information Act. Generally, this is information that would risk compromising our investigations and prosecutions.

If you can’t find what you are looking for

If the information you need has not already been published on our website, in our disclosure log or through our publication scheme then you can make an FOI request. Please find our contact details here (https://www.gov.uk/government/organisations/serious-fraud-office).

FOI log

July 2025 (https://www.gov.uk/government/publications/foi-log-july-2025)

June 2025 (https://www.gov.uk/government/publications/foi-log-june-2025)

May 2025 (https://www.gov.uk/government/publications/foi-log-may-2025)

April 2025 (https://www.gov.uk/government/publications/foi-log-april-2025)

March 2025 (https://www.gov.uk/government/publications/foi-log-march-2025)

February 2025 (https://www.gov.uk/government/publications/foi-log-february-2025)

January 2025 (https://www.gov.uk/government/publications/foi-log-january-2025)

December 2024 (https://www.gov.uk/government/publications/foi-log-december-2024)

November 2024 (https://www.gov.uk/government/publications/foi-log-november-2024)

October 2024 (https://www.gov.uk/government/publications/foi-log-october-2024)

September 2024 (https://www.gov.uk/government/publications/foi-log-september-2024)

August 2024 (https://www.gov.uk/government/publications/foi-log-august-2024)

July 2024 (https://www.gov.uk/government/publications/foi-log-july-2024)

June 2024 (https://www.gov.uk/government/publications/foi-log-june-2024)

May 2024 (https://www.gov.uk/government/publications/foi-log-may-2024)

April 2024 (https://www.gov.uk/government/publications/foi-log-april-2024)

March 2024 (https://www.gov.uk/government/publications/foi-log-march-2024)

February 2024 (https://www.gov.uk/government/publications/foi-log-february-2024)

January 2024 (https://www.gov.uk/government/publications/foi-log-january-2024)

You can find FOI responses from previous years on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/timeline/https://www.sfo.gov.uk/).
Violent man’s sentence extended after abusing against ex-partner
Source: gov.uk (2025-05-15)

A violent man who assaulted and harassed his ex-partner in a sustained campaign of abuse has had his sentence extended after the Solicitor General intervened.

Jordan Crewe (27), from Caerphilly, has had his two-year sentence increased after the Solicitor General Lucy Rigby KC MP referred his case to the Court of Appeal under the Unduly Lenient Sentence scheme.

The court heard that Crewe was sentenced to 16 months in March 2022 for harassment and malicious communication offences committed against his ex-partner. The court also placed Crewe under a 12-year restraining order.

On the same day that Crewe was released on license in the October, he immediately breached his bail conditions when he barged into his ex-partner’s home before assaulting her and deflating her tyres.

The next day, Crewe visited his ex-partner’s home and, even after he was recalled to prison, continued to harass his ex-partner, sending abusive letters, messages and phone calls. He also asked his ex-partner to drop the charges against him.

Crewe was released from prison in May 2023 under strict conditions not to contact his ex-partner unless for extenuating circumstances.

However, a year later Crewe reignited his campaign of harassment. Over three months, Crewe sent unsolicited text messages asking the victim where she was, he activated a tracker app on the victim’s phone without her consent, he didn’t allow his ex-partner to see her family without him present and controlled what she wore.

Crewe sent videos where he simulated committing suicide, groped her in public, assaulted her and bit his ex-partner’s face.

The abuse and harassment culminated in an incident on New Years Eve where the victim was in a car with Crewe before he shouted at her, threatened to assault the victim’s family, and eventually assaulted his ex-partner in her car.

In a victim personal statement read to the court, the victim said that she was a happy bubbly person but now a shell of the person she was before. She also added that the mental and emotional abuse suffered will stay with her forever.

The Solicitor General Lucy Rigby KC MP said:

Jordan Crewe’s tirade of abuse against his ex-partner was appalling. He carried out a systematic campaign of violence and coercive control. Thankfully the Court has recognised the severity of Crewe’s actions and increased his sentence.

On 18 February 2025, Jordan Crewe was sentenced to two years at Cardiff Crown Court for one count of harassment, one count of strangulation, one count of Assault Occasioning Actual Bodily Harm, and one count of controlling or coercive behaviour.

On Thursday 15 May 2025, the Court of Appeal extended Crewe’s sentence to two years and ten months’ under the Unduly Lenient Sentence scheme.
Clara Swinson
Source: gov.uk (2025-08-13)

Clara Swinson is Second Permanent Secretary in the Cabinet Office overseeing the Mission Delivery Unit, the Economic and Domestic Affairs Secretariat and 10 Data Science. She was Director General for Global Health at the Department of Health and Social Care between November 2016 and September 2024. Her previous roles include: Director of Adult Social Care Policy Director of Health Protection Deputy Director, Cross Government Obesity Team Principal Private Secretary to the Secretary of State for Health Health account manager, Prime Minister’s Delivery Unit

Clara Swinson is Second Permanent Secretary in the Cabinet Office overseeing the Mission Delivery Unit, the Economic and Domestic Affairs Secretariat and 10 Data Science. She was Director General for Global Health at the Department of Health and Social Care between November 2016 and September 2024.

Her previous roles include:
- Director of Adult Social Care Policy
- Director of Health Protection
- Deputy Director, Cross Government Obesity Team
- Principal Private Secretary to the Secretary of State for Health
- Health account manager, Prime Minister’s Delivery Unit
C Fisher v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305298/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in C Fisher v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305298/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67d160e5a005e6f9841a1d42/Mr_C_Fisher__v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-__3305298-2023__-_Judgment.pdf).
Flat 1 190-192 Uxbridge Rd Shepherds Bush London W12 9BW : LON/00AN/LSC/2024/0210
Source: gov.uk (2025-05-07)

Scott Schedule associated with decision of Judge Norman and Mrs Flynn on 22 April 2025

Read the full decision in Flat 1 190-192 Uxbridge Rd Shepherds Bush London W12 9BW : LON/00AN/LSC/2024/0210 (https://assets.publishing.service.gov.uk/media/6808e9fe4dd7e0f8897a624e/Copy_of_UTF-8190-192_Uxbridge_Road_schedule_cn_22.04.2025.pdf).
Export pig meat, viscera and sausages to Japan: certificate 1292
Source: gov.uk (2025-05-12)

Apply online to export pork and pig meat products to Japan.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/682205c9d9c9bb76078f7f54/1292EHC-guidance.pdf).

Download a specimen certificate Export pig meat and viscera sausages to Japan: certificate 1292, version 1 (https://assets.publishing.service.gov.uk/media/5bc8a52740f0b61ca47c4395/1292EHC_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/1292EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/682205c9d9c9bb76078f7f54/1292EHC-guidance.pdf).

Download and fill in Export pig meat and viscera sausages to Japan: certificate 1292, version 1 (https://assets.publishing.service.gov.uk/media/5bc8a52740f0b61ca47c4395/1292EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).