theodi/ndl-core-corpus huggingface dataset:
DfT: non-consolidated performance related pay
Source: gov.uk (2025-03-27)

This collection brings together all documents about Department for Transport’s spend on non-consolidated performance related pay.

Department for Transport publishes details of non-consolidated performance pay yearly. Non-consolidated performance related payments are one-off, non-pensionable awards made to staff for their performance each year. Performance years in the Civil Service usually run from 1 April to 31 March.
Aurora Group Services
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Aurora Group Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Wilby Park, Main Road, Wilby, Northants NN8 2UL: CAM/34UH/PHI/2023/ 0114, 0116, 0117, 0119-0123
Source: gov.uk (2025-08-14)

Eastern Region, Regional Surveyor Mary Hardman
Regional Judge Ruth Wayte

Read the decision in full Wilby Park, Main Road, Wilby, Northants NN8 2UL: CAM/34UH/PHI/2023/ 0114, 0116, 0117, 0119-0123 (https://assets.publishing.service.gov.uk/media/66e2b88ea6beb13837c48bf0/Wilby_Park_pitch_fee_review_decision.pdf)
VATREVCON16000 - Introduction: Obtaining advice
Source: gov.uk (2025-04-02)


The VAT Serious Non-Compliance & Fraud Team

The VAT Serious Non-Compliance & Fraud Team should be contacted for advice on all queries.

Advice from the VAT Serious Non-Compliance & Fraud Team can be sought at any point during your investigations. Unless you are making a formal submission or require formal advice you are free to contact members of the team by email or telephone. If you are going to use one of these methods please ensure that you have all the details to hand in order to provide as much information as possible.

Making a formal submission

If you wish to make a formal submission you should submit the case using the guidance set out in Getting Advice from Indirect Tax.
CTM00550 - Introduction: abbreviations used
Source: gov.uk (2025-09-18)


The following abbreviations are used in the Company Taxation manual.

ACT

Advance Corporation Tax

CAA

Capital Allowances Act

CG/CGT

Capital Gains/Capital Gains Tax

COTAX

Company Tax (computer) system

CT

Corporation Tax

CTSA

Corporation Tax self-assessment

CTPF

Corporation Tax pay and file

ESC

Extra Statutory Concession

FA

Finance Act

FID

Foreign Income Dividend(s)

Forex

Foreign Exchange

FRS

Financial Reporting Standards

GAAP

Generally accepted accounting practice

ICTA

Income & Corporation Taxes Act

IT

Income Tax

ITEPA

Income Tax (Earnings and Pensions) Act

ITTOIA

Income Tax (Trading and Other Income) Act

NIC

National Insurance Contributions

NCD

Non-corporate distribution(s)

NCDR

Non-corporate distribution rate

SA

Self-assessment

SSAP

Statement of Standard Accounting Practice

SP

Statement of Practice

TB

Tax Bulletin

TCGA

Taxation of Chargeable Gains Act

TIOPA

Taxation (International and Other Provisions) Act

TMA

Taxes Management Act

UK

United Kingdom

VAT

Value added tax
Omnia Plumbing & Heating 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 Omnia Plumbing & Heating 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 Omnia Plumbing & Heating 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.
Animal Sentience Committee: Dogs (Protection of Livestock) (Amendment) Bill
Source: gov.uk (2025-09-02)

The Animal Sentience Committee's views on the Dogs (Protection of Livestock) (Amendment) Bill.

The Animal Sentience Committee’s views on whether the government has fully considered the welfare of animals as sentient beings in relation to the Dogs (Protection of Livestock) (Amendment) Bill.

Read more about the Animal Sentience Committee (https://www.gov.uk/government/groups/animal-sentience-committee).
Amendments to the MAIB regulations
Source: gov.uk (2025-09-04)

We are seeking views on the draft UK Merchant Shipping (Accident Reporting and Investigation) Regulations 2012.

A six-week public consultation on revoking and replacing the UK Merchant Shipping (Accident Reporting and Investigation) Regulations 2012 to provide greater clarity and consistency for both the maritime industry and relevant authorities. The updated regulations will streamline investigative procedures, modernise terminology, and enhance reporting obligations. These changes aim to align the UK regulatory framework more closely with international maritime standards and best practices, ensuring improved transparency, accountability, and safety outcomes across the sector. This reflects the United Kingdom’s obligations under the International Convention for the Safety of Life at Sea (SOLAS),1974, as amended, to comply with the Code of the International Standards and Recommended Practices for a Safety Investigation into a Marine Casualty or Marine Incident (the IMO Code).

Chief Inspector of Marine Accidents Andrew Moll OBE said:

The MAIB regularly reviews its enabling legislation to ensure the UK’s commitment to safety at sea, to reflect changing international and national requirements and obligations, and to reflect lessons from operational experience. The MAIB welcomes views on these regulations through the consultation period.

Further information

These regulations will:
- improve compliance with the UK’s treaty obligations and align more fully with the international expectations and obligations contained in the IMO Code
- simplify and clarify the 2012 Regulations to improve understanding and compliance
- reflect policy development arising from operational experience
- remove some requirements that arose from implementation of European Directive 2009/18/EC (the EU’s Accident Investigation Directive), and revoke EU Regulation 1286/2011 (the Common Methodology)
- add criminal offences and penalties to existing requirements where they were previously missing
Preference utilisation of UK trade in goods, 2022
Source: gov.uk (2025-11-28)

2022 statistics on the UK’s utilisation of tariff preferences for imports and exports under PTAs, including trade in goods between Great Britain and the EU under the TCA.

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

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

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

A PUR is normally presented as a percentage and reflects the value of goods traded under tariff preferences as a share of the total value of goods eligible for preferences (meaning to what extent a preferential tariff is being used).

Following initial publication on 13 February 2025, some errors with figures presented in the ‘Preference utilisation of UK goods in 2022’ HTML section of this publication were identified. This does not impact the database and aggregate supporting tables.

The following updates have been made:
- the preference utilisation headline figure for UK goods exported to South Korea has been rewritten to reflect this is among non-EU partners
- the preference utilisation headline figure for UK goods exported to Turkey has been rewritten to reflect this is among non-EU partners
- the headline comment for Figure 2, specifically the value of ‘Animals and animal product imports’ from non-EU partners that used a preferential tariff in 2022, has been corrected to £1,160 million. The previous figure was not updated correctly during the original production process
If you have any comments or questions on this update, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Further corrections made in November 2025 – see show all updates (https://www.gov.uk/government/statistics/preference-utilisation-of-uk-trade-in-goods-2022#full-publication-update-history).
Mr A Tuchel v Rujia Marketing Consultants Ltd (In Compulsory Liquidation): 3301756/2023
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr A Tuchel v Rujia Marketing Consultants Ltd (In Compulsory Liquidation): 3301756/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68653f1d18fa24320d289449/Mr_A_Tuchel_v_Rujia_Marketing_Consultants_Ltd__In_Compulsory_Liquidation__-_3301756-2023-Strike_Out_Judgment.pdf).
Miss E K Tsikni v Mr M Kontis and Alphakon Ltd: 2212116/2023
Source: gov.uk (2025-09-24)

Employment Tribunal decision.

Read the full decision in Miss E K Tsikni v Mr M Kontis and Alphakon Ltd: 2212116/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/683efb24e1eee913f2e98e0b/Miss_E_Kaloudi_Tsikni_v_1._Mr_M_Kontis_2._Alphakon_Limited_-_2212116-2023.pdf).

Read the full decision in Miss E K Tsikni v Mr M Kontis and Alphakon Ltd: 2212116/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68d1177be65dc716bfb1dbb7/Miss_E_Kaloudi_Tsikni_v_1._Mr_M_Kontis_2._Alphakon_Limited_-_2212116-2023_-_Reconsideration.pdf).
Phonics screening check: 2025 materials
Source: gov.uk (2025-06-22)

Scoring guidance, pupils' materials and answer sheet for the 2025 phonics screening check.

These materials are published to help teachers and pupils become familiar with the phonics screening check, and to enable teachers to score their pupils’ performance once the check has been administered.

The 2025 phonics screening check threshold mark is 32. Teachers should check each pupil’s mark against the threshold to establish whether they have achieved the expected standard.
Frontera Consulting UK 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 Frontera Consulting UK 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 Frontera Consulting UK 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
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
CAPI01100 - Introduction: background
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

The EU strives to maintain the stability of agriculture within its own boundaries by a system of protective measures.

One aspect of this is to impose agricultural customs duties, or other similar charges, on imports of agricultural goods.

These charges are intended to prevent the undercutting of EU prices without disrupting world trade, and may be accompanied by other protective measures.
6 Alpha Associates 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 6 Alpha Associates 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 6 Alpha Associates 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
- Armed Forces Charities
We also pledge the following:

Using the Covenant and Employer Recognition Scheme Logos in our communications and marketing; Aiming to support and actively participate in Remembrance activities

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.
Colin Sneddon Funeral Directors
Source: gov.uk (2025-11-25)

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 Colin Sneddon Funeral Directors 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 Colin Sneddon Funeral Directors 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
- Discounts
- Armed Forces Charities
- Additional Leave for Reservists
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.
Trimax Technologies 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 Trimax Technologies 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 Trimax Technologies 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
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.
Inward processing Authorisations for importers not established in the UK for non-commercial imports
Source: gov.uk (2025-04-30)

Information on inward processing authorisations for importers not established in the UK for non-commercial imports.

In occasional cases non–UK established applicants can be authorised for inward processing if the customs authority consider it justified. The application is made on SP3 (https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_C/1.0/BRSP3/sp3.xdp) [SM1] (#_msocom_1) form to HMRC.

The person carrying out the processing should hold the IP authorisation. However, where the goods are of a non-commercial nature, the authorisation holder can be the person outside the UK who sends the goods for processing provided that the goods are privately owned by that person.

IP authorisation by customs declaration cannot be used by non-UK established persons.
Mr M Whelan v The White Hart Pub and B&B Ltd and Others: 6027953/2025
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mr M Whelan v The White Hart Pub and B&B Ltd and Others: 6027953/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/692d82a0ce50d215cae9628a/Mr_M_Whelan___v_-_THE_WHITE_HART_PUB_AND_B_B_LIMITED_and_Others___6027953-2025_-_Judgment.pdf).
10 Newlands, Eccups Lane, Morley Green, Wilmslow SK9 5PA: MAN/00EQ/PHI/2023/0122
Source: gov.uk (2025-07-02)

Northern Region Judge C. Wood and Tribunal Member S. Wanderer Sitting on 8 January 2024

Read the full decision in 10 Newlands, Eccups Lane, Morley Green, Wilmslow SK9 5PA: MAN/00EQ/PHI/2023/0122 (https://assets.publishing.service.gov.uk/media/6807c9b83bdfd1243078e6f4/Decision_10_Newlands.pdf)
Teacher misconduct panel outcome: Mr Philip Coales
Source: gov.uk (2025-03-18)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr Philip Coales

Location teacher worked: Islington, London

Date of professional conduct panel: 10 to 12 February 2025

Outcome type: No order made

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

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Mr B Akponah v Wilson James Ltd: 2221546/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr B Akponah v Wilson James Ltd: 2221546/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68d4fbde275fc9339a248ca7/Mr_B_Akponah_v_Wilson_James_Ltd_-_2221546-2024.pdf).
Mr D Lucas v Klarius Products Ltd: 1304408/2023
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mr D Lucas v Klarius Products Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/692874a49c1eda2cdf034219/Daniel_Lucas_v_Klarius_Products_Ltd_-_Judgment_-_xx-xxxx-xxxx.pdf).
Cromwell Tools
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 Cromwell Tools 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 Cromwell Tools 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
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.
DSIT: ministerial overseas travel, and meetings
Source: gov.uk (2025-09-25)

All data on gifts that DSIT ministers gave and received, their external meetings and any overseas travel.

The Department for Science, Innovation and Technology (DSIT) publishes details of ministers’ meetings and overseas travel on a quarterly basis.

DSIT ministerial gifts and hospitality are published on the Register of Ministers’ Gifts and Hospitality (https://www.gov.uk/government/collections/register-of-ministers-gifts-and-hospitality).
Mr C Twist v C Broadhurst and No1 Parkgate Ltd: 2411945/2023 and 2412951/2023
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Mr C Twist v C Broadhurst and No1 Parkgate Ltd: 2411945/2023 and 2412951/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/67812d67d5422b88ec018442/Mr_C_Twist_v_Chantal_Broadhurst___Other_-_2411945_2023___Other.pdf).
Welsh Government
Source: gov.uk (2025-05-02)

The home of Welsh Government on GOV.UK. The Welsh Government is the devolved government for Wales. Led by the First Minister, it works across devolved areas that include key areas of public life such as health, education and the environment.

The Welsh Government is the devolved government for Wales. Led by the First Minister, it works across devolved areas that include key areas of public life such as health, education and the environment.

Welsh Government is a devolved government, supported by 5 agencies and public bodies (/government/organisations#welsh-government).
BIM60615 - Profits from a trade of dealing in or developing UK land: Anti-fragmentation: Example
Source: gov.uk (2025-12-03)


Relationships in this Scenario

In the situation above, ‘Dealer’ is subject to the Transactions in UK Land charge because it will realise a profit from the disposal of the developed land.

In this case ‘Dealer’ does not have the assets (e.g. cash) or employees to manage the risk associated with the development. Therefore, non-UK resident related company ‘Devco’ provides funding for the development and provides other services to Dealer.

‘Devco’ performs many of the Significant People Functions (SPFs), and as such is paid the majority of profits realised from the sale of the UK property (by way of interest and payments for services). This is done in a manner that is designed to be compliant with UK transfer pricing methodologies.

The contribution ‘Devco’ is making to the development of the land is not insignificant and the anti-fragmentation rules will apply in this case.

‘Dealer’ has disposed of land in the UK,

Conditions A and D are met in relation to the land, and

‘Devco’ has made relevant contributions to the development of the land

Any profit realised by ‘Devco’ linked to the contributions made will be taxed on ‘Dealer’ as if ‘Dealer’ and ‘Devco’ were one entity.

Note that if ‘Devco’ was UK resident then Section 356OC(3) would provide relief, so far as the profits would be brought into account as income in calculating Devco’s UK profits.
We will continue to support the Syrian Government as it fulfils its commitments to build a more stable, free, and prosperous future for all Syrians: UK Explanation of Vote at the UN Security Council
Source: gov.uk (2025-11-06)

UK explanation of vote delivered by Ambassador James Kariuki, UK Chargé d’Affaires to the UN, at the UN Security Council meeting on Syria.

The United Kingdom voted in favour of the resolution today. It marks a significant moment, nearly one year after the fall of Asad and the beginning of a new chapter of hope for the Syrian people.

We welcome the progress made by the Syrian Government to date, including on advancing the political transition, and taking positive steps on counter terrorism and chemical weapons.

In this context, we welcome the delisting of Ahmed Al-Sharaa and Anas Khattab from the 1267 sanctions regime.

It is important to note that the Syrian Arab Republic is not, and has never been, designated under the ISIL and Al-Qaida sanctions regime, or any other UN sanctions regime.

We hope that this resolution will further encourage deeper engagement with the international community and support the Syrian people in their efforts towards reconstruction and economic development.

The United Kingdom has consistently stood by the people of Syria.

We will continue to support the Syrian Government as it fulfils its commitments to build a more stable, free, and prosperous future for all Syrians.
Making Work Pay: call for evidence on unpaid internships
Source: gov.uk (2025-07-17)

We are seeking evidence and views on unpaid internships and internships paid below the National Minimum Wage (NMW), and other roles which may be unpaid or paid below the NMW.

The government has committed to banning unpaid internships, unless they are part of an educational or training course. This is part of the government’s Plan for Change (https://www.gov.uk/missions), specifically on breaking down barriers to opportunity.

The call for evidence focuses on:
- unpaid internships and internships paid below the National Minimum Wage (NMW)
- unpaid work trials and work trials paid below the NMW
- voluntary workers
- volunteers
- work shadowing
We welcome views from all stakeholders, particularly individuals who have personal experience of these issues, worker groups, employers and businesses, and individuals or organisations with subject matter expertise.
Women in Finance Charter
Source: gov.uk (2025-04-03)

The 'Women in Finance Charter' asks financial services firms to commit to implement four key industry actions.

In 2015, the Government asked Dame Jayne-Anne Gadhia, former CEO of Virgin Money, to lead a review into the representation of women in senior managerial roles in financial services, focusing on the talent pipeline at the executive population below board level.

“Empowering Productivity: Harnessing the talents of women in financial services” was published in March 2016. The review found that in 2015, women made up only 14% of Executive Committees in the Financial Services sector. In response to the recommendations in that review, HM Treasury launched the Women in Finance Charter. (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/519620/women_in_finance_charter.pdf)

There are now over 400 firms, covering 1.3 million employees, voluntarily signed up to the commitments of the Charter – from global banks to credit unions, the largest insurance companies to the smallest fintech start-ups – with headquarters in the UK, USA, Europe and Asia.

HM Treasury welcomes interest in the Charter from all firms of any type and size, and firms can still sign the Women in Finance Charter to join our next cohort of signatories. See our guidance or send us an email xxx@xxx.xx (mailto:xxx@xxx.xx) for more information on the Charter. To sign the Charter and formally commit to implement these recommendations, please visit the website (https://www.womeninfinance.org.uk/timeout)) and complete the online form.

For analysis by our data partner, New Financial, on the progress made by current signatories, please view the New Financial analysis: Women in Finance (https://www.gov.uk/government/collections/new-financial-analysis-women-in-finance) page on gov.uk.

The independent Women in Finance Charter Board comprises representatives from financial services firms which are signatories to the Charter. It enables, through signatory engagement, the sharing of best practice to achieve the Charter commitments. If you would like to contact the Board, either as a Charter signatory, or as an organisation considering signing the Charter, please email xxx@xxx.xx (mailto:xxx@xxx.xx).

In March 2016, HM Treasury signed up to the Charter. Since then, we have increased our female representation in senior management from 43% to 50% (as of March 2024). Please visit HM Treasury’s Progress Update 2023 (https://www.gov.uk/government/publications/women-in-finance-charter-treasury-progress-update-2023#:~:text=Details,understands%20the%20citizens%20we%20serve.) on gov.uk to read more about HM Treasury’s own progress as a signatory.
Mr M A S Jakir v Serenity Intergrated Care Ltd and P T Muguwe: 6014802/2024
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr M A S Jakir v Serenity Intergrated Care Ltd and P T Muguwe: 6014802/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67dc17c0c5528de3aa6711d4/Mr_M_A_S_Jakir_v_Serenity_Integrated_Care_Ltd___Other_-_6014802_2024_-_Judgment.pdf).
Sub-regional fuel poverty report 2025 (2023 data)
Source: gov.uk (2025-04-30)

Official statistics in development on sub-regional fuel poverty.

Official statistics in development on sub-regional fuel poverty - 2023 data.
- Sub-regional fuel poverty data 2025 (2023 data) (https://www.gov.uk/government/statistics/sub-regional-fuel-poverty-data-2025-2023-data)
- Sub-regional fuel poverty statistics methodology (https://www.gov.uk/government/publications/fuel-poverty-sub-regional-methodology-and-documentation)
Focus Ecommerce 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 Focus Ecommerce 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 Focus Ecommerce 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.
Product Recall: Yamaha Motor Golf Buggy & UMX Drive 2, Drive 2 PTT, UMX Year 2016 to Year 2022 (2501-0161)
Source: gov.uk (2025-02-03)

Product Recall for Yamaha Motor Golf Buggy presenting a risk of injuries.

Summary

Product: Yamaha Motor Golf Buggy & UMX Drive 2, Drive 2 PTT, UMX Year 2016 to Year 2022

Hazard: The product presents a risk of injuries as the accelerator pedal return spring may break due to incorrect moulding.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The affected products present a risk of injuries as the accelerator pedal return spring may break due to incorrect moulding. This could result in the user losing control of the vehicle, potentially leading to a crash and injuries to the user and any passengers.

The affected products do not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The products have been recalled from end users.

Customers are advised to check the model list to confirm if their model is affected before contacting their nearest authorised Yamaha dealer, quoting their Golf Car chassis number to arrange a convenient appointment for the necessary work to be carried out by a Yamaha trained technician. Please access the following link to locate your nearest dealer: https://www.yamaha-motor.eu/gb/en/dealer-locator/

For further details, please access the Yamaha Motor recall alert here: https://www.yamaha-motor.eu/gb/en/news/golf-car-recall-spring/.

Should you have any questions, please contact Yamaha Motor UK customer support team on: xx-xxxx-xxxx, or by emailing xxx@xxx.xx

Additional information

PSD notification: 2501-0161

Notified by: Local Authority Trading Standards
G Morris v Leigh Evans Enterprise Tyres: 6009190/2025
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in G Morris v Leigh Evans Enterprise Tyres: 6009190/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/680796a44dd7e0f8897a6188/6009190.2025_G_Morris_v_Leigh_Evans_Enterprise_Tyres_UDL_SO_Judgment.pdf).
Poplar Primary School: 14 March 2025
Source: gov.uk (2025-03-14)

The schools adjudicator’s admissions variation decision about Poplar Primary School.

Decision reference: VAR2535

Type of decision: variation to admission arrangements for September 2025 – not approved

School type: community

School phase: primary

Local authority: Merton

Admission authority: London Borough of Merton Council