theodi/ndl-core-corpus huggingface dataset:
DSTL (Defence Science & Technology Laboratory)
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 DSTL (Defence Science & Technology Laboratory) 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 DSTL (Defence Science & Technology Laboratory) recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS  [2025] UKUT 00310 (TCC)
Source: gov.uk (2025-09-18)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and
JUDGE NICHOLAS ALEKSANDER

Read full decision KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (https://assets.publishing.service.gov.uk/media/68cc0e94a1e4472207995d5b/Kerrie_Brennan_v_HMRC__Final_decision_for_issue_to_parties_and_publication_20250918.pdf)

EXCISE DUTIES - appellant had arranged transport of goods (bins) – transport paperwork for bins in her name – relevance of any lack of awareness that bins contained duty unpaid tobacco - whether FTT erred in upholding assessment based on her “holding” tobacco for purposes of excise duty regulations on basis that R v Taylor and Wood had ruled that “innocent agents” could not be “holding” in circumstances where person did not have physical possession of excise goods despite CJEU’s decision in WR – no – whether FTT erred in not finding she had reasonable excuse for wrongdoing penalty on basis of decisions in Perfect – no – appeal dismissed
EXPP5170 - Customs Handling of Import and Export Freight (CHIEF) export declarations: data items required in a Goods Arrival Message
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.

A Goods Arrival Message can be either for an individual consignment Declaration UCR (DUCR) or for a consolidation Master UCR (MUCR). The message may also advise of a consolidation associating the DUCR and MUCR. Since the introduction of Export Control System (ECS) an arrival message can now also be based on a Movement Reference Number (MRN).

The Arrival Message must contain the following data:
- Custom Entry reference - (EPU - Entry Number - Date), or
- Declaration UCR, or
- Master UCR if appropriate
- Goods location code, C88 Box 30 and where appropriate
- Shed identify if one, C88 Box 30
If all this information is not supplied then the Departure message will be 'frustrated' and the Status of Entry (SOE) code will default to status D indicating that the goods have been removed inland. This may affect the trader/exporter's VAT zero rating.

Arrival of Phased Deliveries (Split Loads/Multiple Deliveries)

Frontiers Declarations

The Goods Arrival Message for frontier clearance establishes the date into Customs control. All goods, where an export declaration has goods split over multiple containers/loads separate, should be available for examination before an arrival message is submitted (especially in the case of CAP consignments).
1st Blackfords Sea Scout Unit
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 1st Blackfords Sea Scout Unit 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 1st Blackfords Sea Scout Unit recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms E Buchanan v North Lanarkshire Council: 4100036/2018
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in Ms E Buchanan v North Lanarkshire Council: 4100036/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/682c5d0238753e5f0ce8ecd5/Ms_E_Buchanan_v_North_Lanarkshire_Council_-_4100036.2018_-_Judgment.pdf).
CIL Appeal 1862483  – 04 Jun 25 – Conversion of building to create a single dwelling
Source: gov.uk (2025-07-15)

Proposal: Conversion of existing squash court building to create a single dwelling with ancillary garden and parking.(as amended by information and plans received ----- and -------).

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Early education and childcare
Source: gov.uk (2025-02-21)

Statutory guidance for local authorities on the provision of early education and childcare.

This guidance is for local authorities. It relates to their duties under section 2 of the Childcare Act 2016 (http://www.legislation.gov.uk/ukpga/2016/5/enacted) and sections 6, 7, 7A, 9A, 12 and 13 of the Childcare Act 2006 (http://www.legislation.gov.uk/ukpga/2006/21/section/40).

It contains information on:
- free childcare entitlements for 2-, 3- and 4-year olds
- 30 hours free childcare
- the introduction of 30 hours free childcare for children in foster care
Statutory guidance sets out what schools and local authorities must do to comply with the law. You should follow the guidance unless you have a good reason not to.

Local authorities can use the ‘Chargeable extras: template’ to help providers give information on their websites about the:
- costs for all chargeable extras
- pattern of hours that parents can take the entitlements
A model agreement for free early years provision and childcare (https://www.gov.uk/government/publications/free-early-years-provision-and-childcare-model-agreement) is also available.
Flats 1, 2 and 3 133 Blackstock Road, N4 2JW: LON/00AM/LSC/2025/0945
Source: gov.uk (2025-11-27)

Residential Property Tribunal decision of Judge R Latham on 17 November 2025

Read the full decision in Flats 1, 2 and 3 133 Blackstock Road, N4 2JW: LON/00AM/LSC/2025/0945 (https://assets.publishing.service.gov.uk/media/691c4dd8d140bbbaa59a296d/251117_-_Blackstock_Road_-_final_decision__17.11.25_.pdf)
ATACPD04370 - ATA carnet procedures: format of the ATA carnet: re-importation voucher and counterfoil
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.

Re-importation voucher

This is the second yellow voucher in the carnet. This must be presented to the office of re-importation into the UK.

The information provided on the document is basically the same as at ATACPD04360 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd04360).

The important difference is in Box F, where the carnet holder has to confirm that the goods have not undergone any change while outside the UK and details any goods that are not being re-imported.

Re-importation counterfoil

The yellow re-importation counterfoil should be completed giving details of the re-importation, date, place, and so on.
Mr E Hodges and Ms S Gedi v The Ubele Initiative CIC: 3311248/2024 and others
Source: gov.uk (2025-10-15)

Employment Tribunal decision.

Read the full decision in Mr E Hodges and Ms S Gedi v The Ubele Initiative CIC: 3311248/2024 and others - Dismissal (https://assets.publishing.service.gov.uk/media/68cd6622c908572e81248a90/Mr_Eric_Hodges___Ms._Suban_Gedi_-_v_-__UBELE_INITIATIVE_CIC_-__3313138-2023__3315301-2023__3315302-2023__3311248-2024_-_Judgment.pdf).

Read the full decision in Mr E Hodges and Ms S Gedi v The Ubele Initiative CIC: 3311248/2024 and others - Reasons (https://assets.publishing.service.gov.uk/media/68ee2e5f8427701993d5e039/Mr_Eric_Hodges___Ms._Suban_Gedi_-_v_-__UBELE_INITIATIVE_CIC_-__3313138-2023__3315301-2023__3315302-2023__3311248-2024_-_REASONS.pdf).
Bespoke Security Services Kent 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 Bespoke Security Services Kent 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 Bespoke Security Services Kent 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
- UK Reservists
- Discounts
We also pledge the following:

We will facilitate and take part in remembrance and other ceremonial 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.
Herrington Medical Centre
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 Herrington Medical Centre 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 Herrington Medical Centre 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions
Source: gov.uk (2025-03-26)

This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions.

Private Intermittent Securities and Capital Exchange System (PISCES) is a new type of stock exchange that will allow private companies to have their shares traded intermittently.

The draft statutory instrument provides exemption from Stamp Duty and Stamp Duty Reserve Tax (SDRT) for transfers of admitted PISCES shares in connection with trading activity that takes place on a PISCES under the Financial Market Infrastructure sandbox arrangements.

A power to make the regulations was introduced in the Finance Act 2025.

The consultation will run for 4 weeks starting on 26 March 2025 and ending on 23 April 2025.
STI quarterly surveillance reports: provisional data
Source: gov.uk (2025-12-10)

The latest quarterly reports of provisional data for syphilis and gonorrhoea diagnoses in England.

These quarterly reports present provisional data on syphilis and gonorrhoea to show the scale and trend of diagnoses of these bacterial sexually transmitted infections on an interim basis between the annual official statistics publications (https://www.gov.uk/government/statistics/sexually-transmitted-infections-stis-annual-data-tables), which provide more detailed breakdowns.

Interpretation notes are available for the provisional data on diagnoses of syphilis and gonorrhoea data in England. These notes place the recent data in the context of long-term trends in these infections.
NHS Diabetic eye screening: use of eye drops
Source: gov.uk (2025-05-12)

Guidance on the use of mydriatic eye drops in the NHS diabetic eye screening (DES) programme.

Diabetic eye screening uses digital photography which requires the pupil of the eye to be as dilated (wide) as possible. This is achieved by instilling medication (drops) into the eye. This is known as mydriasis.

This guidance describes the processes local DES services must follow in the use of mydriatic eye drops.
Ms R Spalding v Balmore Leisure Ltd: 8001603/2024
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Ms R Spalding v Balmore Leisure Ltd: 8001603/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6888941c6478525675738f2c/Ms_R_Spalding_v_Balmore_Leisure_Ltd_-_8001603.2024_-_Judgment.pdf).
CH402300 - Charging Penalties: establishing penalty behaviour: examples of questions to establish behaviour: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Dr Tim Bestwick OBE
Source: gov.uk (2025-10-06)

Tim Bestwick was appointed UKAEA’s Interim Chief Executive Officer in July 2025. Career highlights include: Chief Development Officer and Deputy CEO, UKAEA Chief Technology Officer and Director of Strategy, Communications & Business Development, UKAEA Executive Director, Business & Innovation at the Science & Technology Facilities Council. Non-Executive Director of the Harwell Science & Innovation Campus. Chair of the Eureka Network (the world’s largest international business to business innovation network). Non-Executive Director of ten start-up technology companies. ‘Innovation Sector Champion’ Award from AIRTO - the membership body for organisations operating in the UK’s innovation, research and technology sector. Chair of The Space Partnership Board

Tim Bestwick was appointed UKAEA’s Interim Chief Executive Officer in July 2025.

Career highlights include:
- Chief Development Officer and Deputy CEO, UKAEA
- Chief Technology Officer and Director of Strategy, Communications & Business Development, UKAEA
- Executive Director, Business & Innovation at the Science & Technology Facilities Council.
- Non-Executive Director of the Harwell Science & Innovation Campus.
- Chair of the Eureka Network (the world’s largest international business to business innovation network).
- Non-Executive Director of ten start-up technology companies.
- ‘Innovation Sector Champion’ Award from AIRTO - the membership body for organisations operating in the UK’s innovation, research and technology sector.
- Chair of The Space Partnership Board
Mark Rawlinson
Source: gov.uk (2025-04-04)

Mark Rawlinson joined the Ministry of Justice as a Lead Non-Executive Board Member on 4 June 2018. His term of office following reappointment concludes on 3 March 2026. Mark has over 30 years of commercial experience as an adviser - since 2016 as Chairman of UK Investment Banking at Morgan Stanley (retiring at the end of November 2021) and prior to that as corporate partner for 25 years at international law firm, Freshfields Bruckhaus Deringer where he was regarded as one of the leading M&A lawyers worldwide, as well as holding senior management positions.

Mark Rawlinson joined the Ministry of Justice as a Lead Non-Executive Board Member on 4 June 2018. His term of office following reappointment concludes on 3 March 2026.

Mark has over 30 years of commercial experience as an adviser - since 2016 as Chairman of UK Investment Banking at Morgan Stanley (retiring at the end of November 2021) and prior to that as corporate partner for 25 years at international law firm, Freshfields Bruckhaus Deringer where he was regarded as one of the leading M&A lawyers worldwide, as well as holding senior management positions.
Lex Leisure CIC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Lex Leisure CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
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.
ETASSUM42380 - Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Share options
Source: gov.uk (2025-12-03)


Shares subject to an option count towards an individual's material interest for employee share scheme purposes (paragraph 11). Paragraph 11 also covers the treatment of the shares that can be acquired on option exercise (which might be existing shares or new issue shares), in determining the extent of the share capital of which the individual's share is a percentage.

Paragraph 11 states:
- that share options already held by an employee or director or by a person associated with him, are to be counted when calculating whether he has a material interest
- what is to be included in the company's overall ordinary share capital (the denominator of the fraction), of which the individual's share is a percentage
An employee who does not have a material interest:
- may be granted an option which, when added to his existing interests, would give him a material interest
- cannot exercise that, or any other option under the a Schedule 4 CSOP scheme, until 12 months after he ceases to have a material interest
A material interest may cease because:
- the individual concerned (or his associates) sells some shares
- the company's issued share capital is increased by the issue of more new shares
In computing the total shares against which an individual's interests (shares and options) are to be tested on a given date for material interest purposes, it is necessary to add to the company's issued ordinary share capital on that date, the number of shares under options held by the individual concerned which, when exercised, must contractually be satisfied by the issue of new shares.

It is not necessary to include in the computation share options held by other option-holders (unless they are associates of the individual concerned). Nor is it necessary to include any share options which may be satisfied by the transfer of existing shares, rather than the issue of new shares.

Example

01/01/2014 Issued ordinary share capital 1000 shares

Shares under option to employees: 500

Shares held by employee A: 50

Options held by employee A: Nil

Employee A has interest in 5% minus 50 divided by1000; therefore not a material interest

01/02/2014 Option granted to employee A over 420 shares

To be satisfied by new issue shares

The grant on 01/02/2014 gives employee A:
- an interest in 470 shares (50 plus 420)
- out of a total of 1420 shares (1000 plus 420)
Which is a 33% + material interest for Schedule 4 CSOP scheme purposes.

This would prevent employee A being granted any further options under a Schedule 4 CSOP scheme, or exercising any existing tax advantaged options, until 12 months after he has ceased to hold a material interest.
Coastal access: Section 52 notice for Aldeburgh to Hopton-on-Sea
Source: gov.uk (2025-11-19)

This notice sets out the Secretary of State’s decision to approve proposals for improving coastal access between Aldeburgh and Hopton-on-Sea.

On 23 June 2022, the Secretary of State approved the proposals for lengths AHS1 to AHS3, AHS5 and AHS6. Their decision is outlined in the notice.

On 18 September 2025, the Secretary of State approved the proposals for length AHS4. Their decision is outlined in the notice.

The Secretary of State has also made available a copy of the reports given to them by the Appointed Person relating to objections made about this stretch.

On 19 November 2025, the Secretary of State for Environment, Food and Rural Affairs approved the variation proposals for Azure Seas Holiday Village Corton and Dunwich Heath (VR21). Their decision is outlined in the notice.
South Luffenham Parish Council
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 South Luffenham Parish Council 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 South Luffenham Parish Council 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
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.
MAH v Secretary of State for Work and Pensions: [2025] UKUT 322 (AAC)
Source: gov.uk (2025-10-20)

Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 29 September 2025.

Read the full decision in UA-xx-xxxx-xxxx-PIP (https://assets.publishing.service.gov.uk/media/68f63d92e8e4040c38a3d0d0/UA-xx-xxxx-xxxx-PIP.pdf).

Judicial Summary
- This appeal is about the need for tribunals to ensure that their findings of fact are grounded in evidence, to avoid the temptation to speculate about matters on which they have heard no evidence, and to make clear findings of fact about each matter that is necessary to determine the material issues in the appeal.
- In this case the Tribunal should have stuck to hearing the evidence, assessing it critically, and making findings based on the evidence as it assessed it. The Tribunal fell into error when it strayed into speculating about whether the claimant and members of his family might adopt “traditional roles”, a matter on which it heard no evidence.
Universal Credit Work Capability Assessment statistics, April 2019 to June 2025
Source: gov.uk (2025-10-23)

These statistics cover the number of people on Universal Credit with a health condition or disability restricting their ability to work.

Quarterly statistics on the number of people on Universal Credit (UC) with a health condition or disability restricting their ability to work, by stage of process and monthly Department for Work and Pensions (DWP) decisions and outcomes.

This release of statistics covers:
- stage of process: pre-Work Capability Assessment (WCA) or post-WCA with limited capability for work (LCW) or limited capability for work and work-related activity (LCWRA)
- monthly (from April 2019 to June 2025)
- age at caseload date
- gender
- GB level and standard geographical area
- outcome (no limited capability for work (NLCW), LCW, LCWRA, monthly (from April 2019 to May 2025)
- GB level and standard geographical area
- age
- gender
- Initial and Repeat decisions
- medical conditions (ICD10)
Proposals to further develop these statistics are available in the statistical work programme document (https://www.gov.uk/government/publications/dwp-statistical-work-programme) and the UC WCA statistics release strategy (https://www.gov.uk/government/publications/universal-credit-wca-statistics-release-strategy).

We welcome user feedback on plans for the release of these statistics and their scope. If you have comments, email: xxx@xxx.xx (mailto:xxx@xxx.xx)

Read the background information and methodology note (https://www.gov.uk/government/publications/universal-credit-wca-statistics-background-information) for guidance on these statistics, such as timeliness, uses, and procedures.

Pre-release access

In addition to staff who are responsible for the production and quality assurance of the statistics, up to 24-hour pre-release access is provided to ministers and other officials. We publish the job titles and organisations of the people who have been granted up to 24-hour pre-release access to the latest UC WCA statistics (https://www.gov.uk/government/statistics/pre-release-access-to-statistics-order-2008/pre-release-access-to-dwp-statistics).
Early OFTO decommissioning: letter to the ENA OFTO forum
Source: gov.uk (2025-06-16)

A letter from the Minister for Energy to the Offshore Transmission Owner (OFTO) industry on early OFTO decommissioning.

This letter has been issued by the Minister for Energy, Michael Shanks MP, to the Chair of the Energy Networks Association (ENA) OFTO forum Roger Morgan. It sets out the approach to the consideration of decommissioning plans for ‘early OFTOs’, specifically those within DESNZ’ remit who applied to Ofgem’s tender rounds 1 to 6.
Police misconduct open data tables
Source: gov.uk (2025-01-30)

Police misconduct proceedings, by proceeding type, misconduct level finding and outcomes, in England and Wales.

Data tables to complement ‘Police misconduct, England and Wales, year ending 31 March 2024 (https://www.gov.uk/government/statistics/police-misconduct-england-and-wales-year-ending-31-march-2024)’.

To view and use ‘ODS’ files, OS X users can download OpenOffice (http://www.openoffice.org/download/).

If you are experiencing difficulties opening these data tables please contact us at xxx@xxx.xx (mailto:xxx@xxx.xx).
Department for Business and Trade New Zealand
Source: gov.uk (2025-06-17)

DBT provides trade and investment services and practical support. We help UK companies succeed in New Zealand, and New Zealand companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the Consulate General in Auckland.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to New Zealand from the UK

UK companies can increase their sales, growth and stability by selling to New Zealand.

On Business.gov.uk, DBT provides:
- an export guide to New Zealand (https://www.business.gov.uk/export-from-uk/markets/new-zealand/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for New Zealand

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Working for British High Commission Victoria
Source: gov.uk (2025-11-21)


General information

If you are someone who would like to be part of a dynamic team, wants to work in an inclusive and supportive workplace with significant development opportunities, and is a driven high performer with a track record of delivery, then we are the place for you! The British High Commission is restructuring as our strategic focus shifts from security to prosperity. This has created several new work opportunities.

Current work opportunities

If you are interested in a job opportunity at the British High Commission in Victoria or one of the other UK delegations, UKTI offices, other government departments or consulates in Seychelles, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate).

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.

The British High Commission will never ask you to pay any fees or money for any part of the recruitment process.
Solar roadmap
Source: gov.uk (2025-06-30)

The Solar Roadmap details government and industry actions that will be delivered to radically increase the deployment of solar in all its forms across the UK.

The Solar Roadmap, produced through collaboration with industry, presents a comprehensive strategy and clear plan of action to achieve the significant increase in solar deployment needed to support the delivery of clean power by 2030, as set out in the government’s Clean Power Action Plan (https://www.gov.uk/government/publications/clean-power-2030-action-plan).

The Roadmap details over 70 actions across a variety of areas including:
- streamlining the grid connection process for solar
- making the solar supply chain resilient, diverse and sustainable
- demonstrating the government’s commitment to eradicate the abhorrent practices of modern slavery and forced labour
- proposals for mandatory community benefit funds for local areas provided by developers, to ensure communities enjoy the benefits of hosting new infrastructure
Mr P Fanning v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305547/2023
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mr P Fanning v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305547/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67c06ec316dc9038974dbc5c/Mr_P_Fanning_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation___-_3305547-2023_-_Judgment.pdf).
Private Law Pathfinder Pilot: process evaluation and financial analysis
Source: gov.uk (2025-03-27)

This report provides the findings of the process evaluation and exploratory financial analysis of the Pathfinder pilots in Dorset and North Wales family court areas.

The Pathfinder pilot aims to improve the court experience and outcomes for children and parents involved in private family law proceedings, including those who have experience of domestic abuse. The initial pilot was designed in response to recommendation from the Harm Panel report to reform private law by trialling a more problem-solving, investigative approach which better supports victims of domestic abuse and other harms.

In the Pathfinder courts the usual Child Arrangements Programme (CAP) is suspended and replaced with a revised process for relevant cases.

The pilot launched in Dorset and North Wales in February 2022. It expanded to South East Wales in April 2024, Birmingham in May 2024 and Mid and West Wales on 3 March. The pilot will next launch in West Yorkshire on 3 June.

The research examined how the Pathfinder model works at an operational level from the perspectives of operational staff, the judiciary and magistrates in the first two Pathfinder sites. It sought to explore what has worked well, critical components of the model required for successful implementation, lessons learned and good practice in the two pilot areas. This evaluation also included an exploratory financial analysis which compared the costs of delivering Pathfinder in the two pilot areas to delivering the CAP in two comparator areas.

Related link

Private Law Pathfinder delivery update (https://www.gov.uk/government/publications/private-law-pathfinder-delivery-update)
INCHP11480 - Procedures: procedure 24: import using CPC 00 08 020 and profile G008 for ATA Carnets
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Hook Norton CofE Primary School: 14 April 2025
Source: gov.uk (2025-04-13)

The schools adjudicator’s admission variation decision about Hook Norton CofE Primary School.

Decision reference: VAR2557

Type of decision: variation to admission arrangements – approved

School type: voluntary controlled

School phase: primary

Local authority: Oxfordshire County Council

Admission authority: local authority
SPE13280 - Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

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