theodi/ndl-core-corpus huggingface dataset:
IHTM24306 - Environmental Management Agreements: Historic agreements
Source: gov.uk (2025-04-04)


Landowners may have historically entered into agreements with public authorities to manage their land in accordance with an environmental management (EM) agreement. Where these agreements ended before 6 March 2024, they will not be qualifying EM agreements for the purpose of S124C (IHTA84/S124C (7)).

This means that, where land that was subject to an EM agreement that ended before 6 March 2024, it will not be considered to be agricultural property in the agreement period for the purpose of the two-year agricultural property test in s124C(1)(a).

Example

A farmer, Albert, entered into an otherwise qualifying EM agreement on 1 February 2018 for a period of 6 years, ending on 31 January 2024, to restore the soil health of his fields. On completion of the agreement, he brought the land managed under the agreement back into agricultural use.

As the EM agreement ended before 6 March 2024, the land will not qualify for agricultural relief for the duration of that agreement. It will qualify for agricultural relief if it continues to be used for agricultural purposes or it is entered into a new qualifying EM agreement and the combined period of occupation and/or ownership for the purposes of agriculture and the new agreement meets one or both of the periods in IHTA84/S117.
Import of animal products returned to Great Britain - IIN RPTC/1
Source: gov.uk (2025-08-21)

Guidance for vets, importers and border control officials when importing animal products that are being returned to Great Britain.

You must also read:
- General information for imports of products of animal origin (POAO) for human consumption - IIN GEN/2 (https://www.gov.uk/government/publications/general-information-for-imports-of-products-of-animal-origin-poao-for-human-consumption-iin-gen2)
- Clarifying information for imports of animal products - IIN GEN/4 (https://www.gov.uk/government/publications/clarifying-information-for-imports-of-animal-products-iin-gen4)
Evidence of early years providers’ finances from a 2024 survey
Source: gov.uk (2025-09-25)

Evidence of providers’ finances from the 2024 survey of childcare and early years providers.

This report uses data from the 2024 survey of childcare and early years providers (https://www.gov.uk/government/statistics/childcare-and-early-years-providers-survey-2024) to analyse provider finances, including:
- the ratio of providers’ income to their cost (a measure of provider profitability)
- variation in providers’ unit costs and staff hourly pay
- patterns in the hourly fees charged by providers to parents and hourly funding rate received by providers from their local authorities
ATACPD04050 - ATA carnet procedures: issue of EU 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.

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).

Authorisation of Guaranteeing Associations (Istanbul Convention Annex A Article 4)

In the UK, authorised Chambers of Commerce and Industry issue ATA carnets.

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

A list of the other contracting parties to the Conventions and their issuing and guaranteeing associations can be found in ATACPD19000 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd19000).

The Chambers charge a fee for the carnet and generally will require a guarantee against any potential duty liability.

ATA Carnets issued in another Member State are valid in the UK and can be treated like those issued by the UK Chambers of Commerce.
Ms H Vidanagamchichi v Commit2Care Ltd: 6002300/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Ms H Vidanagamchichi v Commit2Care Ltd: 6002300/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/690a0c5cb04a520c50518459/Ms_H_Vidanagamchichi_V_Commit2Care_Limited_-_6002300.2023_-_Dismissal_Judgment__Part__.pdf).
Headway Shropshire
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 Headway Shropshire 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 Headway Shropshire 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 Wounded, Injured And Sick
We also pledge the following:

-Offer volunteering opportunities to veterans, service spouses and partners -Offer support, advice and services to serving personnel, reservists, veterans and military families who have been affected by Acquired Brain Injury

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 J Weaver v Temporary Staffing Manager: 3302522/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Ms J Weaver v Temporary Staffing Manager: 3302522/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677663b06a79200ddfa21b69/Ms_J_Weaver_v_Temporary_Staffing_Manager_3302522_2024_Judgment_Rule_21.pdf).
Ms A Kostrova v 1) McDermott International Inc 2) CB & I UK Ltd: [2025] EAT 35
Source: gov.uk (2025-03-18)

Employment Appeal Tribunal Judgment of Lord Fairley on 13 March 2025.

Read the full judgment in Ms A Kostrova v 1) McDermott International Inc 2) CB & I UK Ltd [2025] EAT 35 (https://assets.publishing.service.gov.uk/media/67d959714ba412c67701ed49/Ms_A_Kostrova_v_McDermott_International_Inc_and_CB_I_UK_Ltd__2025__EAT_35.pdf).
AAIB investigation to Socata TB-20 Trinidad, G-BSCN
Source: gov.uk (2025-07-10)

Landing gear hydraulic failure and collapse on landing, Blackbushe Airport, Hampshire, 25 January 2025

The aircraft had been flown on a night navigation exercise and returned to Blackbushe Airport. The pilot was configuring the aircraft to land and selected landing gear down. However, initially only the right main and nose landing gear indicated down and locked whilst the left gear down-and-locked light remained unlit, indicating an unsafe condition. Various attempts to rectify the problem by recycling the landing gear and using the emergency extension system were unsuccessful, with all three landing gears now showing as not locked down. During a low flypast the airfield staff confirmed the landing gear appeared down so the pilot decided to continue with a landing. Soon after touchdown the right landing gear collapsed and the aircraft came to a stop. The landing gear malfunction was caused by a failure of the electrically driven hydraulic power pack.

Download the report:

Socata TB-20 Trinidad, G-BSCN 07-25 (https://assets.publishing.service.gov.uk/media/68638f743464d9c0ad609d68/Socata_TB-20_Trinidad_G-BSCN_07-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/68638f911c735341c2111b30/Abbreviations.pdf)
Environment Agency objections to planning applications based on flood risk and water quality
Source: gov.uk (2025-09-24)

This list is to help with transparency on planning decisions affecting flood risk and water quality.

This is a list of planning applications where the Environment Agency made an initial objection on the basis of flood risk or water quality. Many of these issues will be resolved before a final planning decision is made by the local planning authority (LPA).

The list is to help LPAs complete their annual monitoring reports and meet their reporting obligations to government under the single data list (https://www.gov.uk/government/publications/single-data-list). It also provides transparency for others who may be interested in the role of planning in flood risk and water quality.

The data published is correct as of 31 March 2025.

The Environment Agency also publishes other data on its role in development planning. Its corporate scorecard (https://www.gov.uk/government/collections/environment-agency-corporate-scorecard) includes a section on ‘Green growth and a sustainable future’. This includes a measure of whether local planning authorities are following Environment Agency advice overall. The measure accounts for all aspects of Environment Agency advice, including flood risk.

Whilst this list focuses on cases where the Environment Agency made a flood risk objection, the corporate scorecard measure also accounts for cases where flood risk advice was provided but an objection was not made.

The Environment Agency also publishes data on the timeliness of its planning responses (https://www.gov.uk/government/publications/planning-consultation-response-timeliness-environment-agency).
Renewal of authorisations
Source: gov.uk (2025-04-30)

Information on the renewal period and process.

Overview

Renewal of authorisations refers to the process of extending or updating a customs authorisation granted to an authorisation holder. Not all customs authorisations are granted for a specific period of time. When the authorisation is about to expire, the authorisation holder may renew their authorisation to continue using the facilitation without breaching the conditions of authorisation.

Renewals are an option that can be taken if an authorisation holder should wish to extend an authorisation that is ending.

Authorisations which can be renewed are outward processing, inward processing, authorised use (end use) and temporary admission.

Renewal period

The length of an authorisation for a time limited authorisation will be listed on the authorisation notification. When an authorisation is near its expiry date the trader should submit a renewal application through the usual channel.

It is the responsibility of the authorisation holder to ensure that an application for renewal is made in good time before the authorisation expires so that the authorisation can be continued without any issues.

A business cannot import or otherwise receive goods under the terms of the procedure after the date of expiry of their authorisation. If they do, customs debts or civil penalties may be imposed. A business can import goods to free circulation by paying the duty and VAT at the time of import. Furthermore, HMRC’s consideration of any renewal application subsequently received may be materially affected.

AEO authorisations do not have renewal period but are subject to checks every 3 to 5 years. Checks by visiting officer or tax specialist will establish, record, observe and evaluate the AEOs processes and procedures and testing documenting and challenge any discrepancies to ensure AEO standards are maintained. Following AEO monitoring visits, a report will be produced recommending whether the AEO should retain the status or if further action is to be undertaken, including re-assessment, suspension, or revocation. Regular monitoring is the primary responsibility of the AEO business. It is recommended that they continue to self-assess their compliance with the conditions of the authorisation and action and record any identified problems as soon as they arise.

How to renew the authorisation

The authorisation holder will need to submit an authorisation renewal application in writing to HMRC. The applicant should review their information to ensure that it is still accurate and true before submitting the renewal application.

What if the authorisation holder does not wish to renew

If the authorisation holder does not wish to renew their authorisation, the authorisation will be automatically withdrawn after it has expired.
CG13140 - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: quoted shares
Source: gov.uk (2025-10-16)


Quoted shares

The Shares and Assets Valuation (SAV) team are responsible for determining whether quoted shares were of negligible value at the relevant dates. Currently where SAV have agreed that quoted shares are of negligible value, this is published on at Negligible value claims and agreements (https://www.gov.uk/guidance/negligible-value-agreements) on GOV.UK.
Building Safety Regulator annual statement of resident engagement
Source: gov.uk (2025-10-24)

This annual statement explains how the Building Safety Regulator (BSR) engages with people who live in high-rise residential buildings in England.

This statement fulfils BSR’s statutory requirement under the Building Safety Act 2022 to publish an annual statement detailing its engagement with residents living in high-rise residential buildings in England.
Trade remedies notices: anti-dumping duty on corrosion resistant iron and steel from China
Source: gov.uk (2025-02-25)

Trade remedies notices published by the Secretary of State for Business and Trade relating to the anti-dumping duty on corrosion resistant iron and steel from China.

The anti-dumping duty on corrosion resistant iron and steel from China was imposed by the EU on behalf of the UK and the other member states. The Secretary of State for Business and Trade transitioned the anti-dumping duty to continue applying in the UK after the transition period.

A transition review of the anti-dumping duty will be initiated before 9 February 2023.
Providing information about international general aviation flights
Source: gov.uk (2025-11-18)

Submit a general aviation report (GAR) online if you are a pilot or carrier of a general aviation aircraft intending to travel to or from the UK.

Reporting requirements

The General Aviation (Persons on Board, Flight Information and Civil Penalties) Regulations 2024 (‘the 2024 regulations’) entered into force on 6 April 2024. The 2024 regulations require responsible persons in respect of general aviation aircraft to provide information online and in advance about international flights (including within the Common Travel Area) and persons on board.

Failure to comply with a requirement of the 2024 regulations may result in a civil penalty of up to £10,000. You should read the general aviation guidance before you submit information about your flight.

Compliance with the 2024 regulations also meets the requirements of the Passenger Information Directions made on 1 April 2022 under sections 35 and 64 of the Customs and Excise Management Act 1979.

An operator or pilot of a flight between Great Britain and Northern Ireland or between the United Kingdom and Ireland, the Channel Islands or Isle of Man is required, in the circumstances specified in paragraph 12 of Schedule 7 to the Terrorism Act 2000, to provide notice about the flight to the police.

Provide information online

To comply with the 2024 regulations, persons responsible for a GA aircraft must use one of the following online methods to provide information about the flight and persons on board:

1. The government’s free-to-use Submit a GAR (sGAR) service

You can also download the attached GAR template, complete it electronically and upload it to the sGAR service.

2. Approved third-party applications (these may incur a service charge)
- Rocket Route
- OnlineGAR
3. Direct connections
- FB01
- Streamlane
- Mobile-Edge
- PnrGo
We are aware these publications may have accessibility issues. We are reviewing them so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
Register a private or public company (IN01c)
Source: gov.uk (2025-11-27)

Use this form to register (incorporate) a private or public company. Include the optional continuation pages if needed.

You can file this form if you’ve chosen to state that your registered office address is situated in Wales instead of England and Wales.

It costs £71 to send a paper form to register a private or public company.

You can register a private company limited by shares with model articles online. It costs £50 to register a company online (https://www.gov.uk/register-a-company-online).

The continuation pages are optional. Use them if you need to provide more details.
G T Bennett v Iceland Frozen Foods Ltd: 3201145/2023
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in G T Bennett v Iceland Frozen Foods Ltd: 3201145/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/65a51960640602000d3cb64c/Gavin_Torrie_Bennett_v_Iceland_Frozen_Foods_Ltd_-_3201145_2023_-_Judgment.pdf).

Read the full decision in Mr G Bennett v Iceland Foods Ltd: 3201145/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6867f2552cfe301b5fb6777f/Mr_G_Bennett_v_Iceland_Foods_Limited_-_3201145_2023_-_Judgment.pdf).
Ms S Mullen v The Royal London Mutual Insurance Society Ltd: 4106775/2024
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Ms S Mullen v The Royal London Mutual Insurance Society Ltd: 4106775/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ab7c8c1a116437c7ed8919/4106775.2024_-_Ms_S_Mullen_v_The_Royal_London_Mutual_Insurance_Society_Limited_-_Judgment_and_Order_Issued_15.01.2025.pdf).

Read the full decision in Ms S Mullen v The Royal London Mutual Insurance Society Ltd: 4106775/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68b98b84536d629f9c82aac5/4106775.2024_-_Sharon_Mullen_v_The_Royal_London_Mutual_Insurance_Society_Ltd_-_Judgment_Issued_xx-xxxx-xxxx.pdf).
51 Finnemore Road, Birmingham B9 5XN: BIR/00CT/MNR/2024/0189
Source: gov.uk (2025-03-17)

Midland Region Mr N Wint and Mr P Cammidge on 29 November 2024

Read the full decision in B9 5XN BIR_00CT_MNR_2024_0189 (https://assets.publishing.service.gov.uk/media/675c5119239b9237f0915383/B9_5XN_BIR_00CT_MNR_2024_0189.pdf)

Read the full reasons in B9 5XN BIR_00CT_MNR_2024_0189 Reasons (https://assets.publishing.service.gov.uk/media/67a61b346006e4154dc498aa/B9_5XN_BIR_00CT_MNR_2024_0189_Reasons.pdf)
Mr D O’Keeffe v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation): 1303865/2023
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Mr D O’Keeffe v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation): xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67bf4151b0bb6528ee866b2f/Mr_D_O_Keeffe_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation__xx-xxxx-xxxx_Judgment.pdf).
CoRWM position papers and document archive
Source: gov.uk (2025-08-28)

CoRWM position papers and archive provide our published views on specific topics of interest to our stakeholders.

CoRWM regularly publishes Position Papers giving its view, at the time of publication, on key topics that are of relevance to its stakeholders.

The topics cover a range of activities, for example, responses to government consultations on radioactive waste management policy. They are also formed from other areas that are of particular interest and about which we receive regular enquiries.

The papers provide information, references and resources on these topics, so that you can pursue the subject in greater depth.

We welcome your comments on the Position Papers, including suggestions for future topics: please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

The most up-to-date Position Papers are listed below. You can find past position papers and other CoRWM documents by visiting the CoRWM document archive (https://www.gov.uk/government/publications/corwm-documents-archive) on the National Archives Discovery. We have also developed a CoRWM document register (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/xx-xxxx-xxxx_National_Archives_Metadata_11092018_MK.xlsx) that can be searched for topics of interest.
R Harvey v Fieldhouse Home Ltd: 2402824/2023
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in R Harvey v Fieldhouse Home Ltd: 2402824/2023 - Judgment (https://assets.publishing.service.gov.uk/media/674f290534a339921747d01c/Ms_R_Harvey_v_Fieldhouse_Home_Limited_-_2402824_2023_-_Judgment.pdf).

Read the full decision in R Harvey v Fieldhouse Home Ltd: 2402824/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67a23bfe039d059a1fe5fe8e/R_Harvey_v_Fieldhouse_Home_Limited_-_2402824_2023...pdf).
Export porcine offal to Mexico: certificate 8694
Source: gov.uk (2025-09-29)

Apply online to export porcine offal to Mexico.

Exporting from England, Scotland and Wales

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

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

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68f90c220794bb80118bb7b3/8694NFG_.pdf) and Checklist for certificate 8694 (https://assets.publishing.service.gov.uk/media/68aed8be969253904d155889/Mexico_-_Cold_Store_check_list.pdf).

Download a specimen certificate Export porcine offal to Mexico: EHC 8694, version 1 (https://assets.publishing.service.gov.uk/media/65a12046e96df5000df84537/8694EHC_V1.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8694EHC)

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

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

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

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

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

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68f90c220794bb80118bb7b3/8694NFG_.pdf) and Checklist for certificate 8694 (https://assets.publishing.service.gov.uk/media/68aed8be969253904d155889/Mexico_-_Cold_Store_check_list.pdf).

Download and fill in Export porcine offal to Mexico: EHC 8694, version 1 (https://assets.publishing.service.gov.uk/media/65a12046e96df5000df84537/8694EHC_V1.pdf).

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

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

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

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Russia's missile attacks against Ukrainian civilians over Easter demonstrate its attitude towards peace: UK statement to the OSCE
Source: gov.uk (2025-04-23)

Ambassador Holland condemns Russia's missile attacks against civilians in Sumy and Kharkiv over Easter and President Putin's transparently cynical attempts to portray Russia as the party of peace.

Thank you, Mister Chair. The United Kingdom is grateful to Finland for convening this Special Permanent Council. It was only 16 days ago that you were last compelled to call an extraordinary meeting of the Council after a Russian missile killed 20 people, including nine children, in Kryvyi Rih. It was the largest number of children killed in a single strike since the beginning of Russia’s full-scale invasion, according to the UN.

Last week was one of major religious festivals where communities around the globe came together in the spirit of peace and goodwill. But while Christians around the world were marking the beginning of Holy Week, a Russian ballistic missile struck the centre of Sumy. 34 people were killed, including two children. A further 117 were injured. Some of the victims were heading to church for a Palm Sunday service.

On Good Friday another Russian ballistic missile struck Kharkiv using a cluster munition. One person was killed and at least 60 were injured. On the same day, a drone attack on Sumy killed another civilian and destroyed a bakery preparing traditional Easter ‘paska’ bread.

Mister Chair, our thoughts are with all the victims and their loved ones at this tragic time.

Russia’s response to the widespread condemnation in this Council – and at the UN - following their attack on Sumy was to resort to their familiar playbook of disinformation and distortion in an attempt to justify the unjustifiable. We can expect to see a similar tactic on this occasion.

Through these barbaric attacks, Russia has shown that its cruelty knows no bounds and that it is not serious about peace. President Putin’s so-called “Easter truce” was a stunt, violated repeatedly by his own forces. A day later – Easter Monday – a further five civilians reportedly lost their lives following Russian attacks, laying bare the Kremlin’s transparently cynical attempt to portray themselves as the party of peace. Similar attacks have continued since, including yesterday against Kyiv, in which nine civilians were reportedly killed, and 70 more injured.

If Russia was serious about peace, it would agree to an immediate, full and unconditional ceasefire, just as Ukraine did, more than 40 days ago. If it was serious about peace, it would stop these senseless attacks on civilians. If it was serious about peace, it would honour the commitments it has made.

Russia’s continued attacks against Ukraine are another stark reminder that President Putin has not abandoned his goal of subjugating Ukraine. For this reason, the UK, alongside our partners and allies, will continue to provide Ukraine with the military support it needs to defend its citizens. And we stand ready to apply further pressure on Russia to hinder its ability to wage this war of aggression.

Thank you, Mister Chair.
TAG data book
Source: gov.uk (2025-12-11)

Historical and reference information on all the appraisal and modelling values referred to in the transport analysis guidance (TAG).

The TAG data book provides all of the appraisal and modelling values referred to in TAG guidance. The data book features historical information and factual reference information about the appraisal and modelling values.

The previous version, TAG data book v2.01 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250530204037/https://www.gov.uk/government/publications/tag-data-book), was released in May 2025.

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Flat C, 123 Ashmore Road,  London, W9 3DA: LON/00BK/F77/2025/0212
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Judge Mr Charles Norman FRICS on 21 September 2025

Read the full decision in Flat C, 123 Ashmore Road, London, W9 3DA: LON/00BK/F77/2025/0212 (https://assets.publishing.service.gov.uk/media/68dbca7dc487360cc70c9f4b/Flat_C__123_Ashmore_Road__London__W9_3DA__Decision_Notice_21.09.2025.pdf). Read the summary reasons in Flat C, 123 Ashmore Road, London, W9 3DA: LON/00BK/F77/2025/0212 (https://assets.publishing.service.gov.uk/media/68dbcaa6c487360cc70c9f4c/Flat_C__123_Ashmore_Rd_W9_21.09.2025.pdf).
CTM40865 - Particular bodies: local authorities: associations or groups of authorities
Source: gov.uk (2025-09-26)


CTA10/S1131 defines 'local authority association'. Such an association must have as its primary object the furtherance of the general interests of local authorities.

It may be incorporated or unincorporated, but all the members must be local authorities, groups of local authorities or local authority associations (or be a representative of, or appointed by, one of these categories).

There has been much consolidation of local authority associations. An example is the Local Government Association set up in April 1977 to represent all local authorities in England and Wales.

Where a body first makes a claim that it is a local authority association it should be asked to confirm that all its members fall into the categories listed above and to provide details of its objects and any other information which it considers may support the claim. It should also be asked to provide a copy of its most recent accounts, if available.

BAI (Technical) should be consulted and will decide whether the body can be accepted as a local authority association.
ECSH82675 - Sanctions for non-compliance: financial penalties: the penalty notice
Source: gov.uk (2025-06-06)


Once the decision-maker (DM) has identified that the person (P) (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh82575), has contravened a relevant requirement imposed on them and decided that a financial penalty is the appropriate sanction, in order to impose the penalty the DM must issue a notice to the person under regulation 83 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017). This regulation specifies that the notice must contain:
- HMRC’s decision to impose the penalty.
- The reason for imposing the penalty.
- The right to review (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh93000) a decision under regulation 94 MLR 2017 (https://www.legislation.gov.uk/uksi/2017/692/regulation/94).
- The right to appeal (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh92500) a decision under regulation 99 MLR 2017 (https://www.legislation.gov.uk/uksi/2017/692/regulation/99).
- The manner in which and the period within which, the penalty is to be paid.
- Details of the way the penalty may be recovered, if not paid by the date in the notice.
The notice will also inform the person of our legal requirement to publish details of our decision. For further information, refer to the publishing details of the non-compliant (PDNC) guidance at ECSH100000 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh100000).

There is no legal requirement for a pre-penalty letter, informing P of our intention to issue the penalty. There may be some limited circumstances where providing a pre-penalty letter is not necessary, such as where the risks are very high and immediate action needs to be taken.

Depending on the circumstances of the case, the DM may choose to issue a pre-penalty letter prior to the issue of the penalty notice.

A pre-penalty notice provides the business with an opportunity to challenge the facts on which the proposed penalty is based and/or the calculation of the proposed penalty. It is also an opportunity for the business to provide any additional relevant information to the DM which had not been made available before.

Where the business responds to the pre-penalty notice, the DM must consider any representations and/or information provided and decide whether the penalty will need to be amended.
Apply for a licence to carry on an excise trade (L5)
Source: gov.uk (2025-02-01)

Use the online or postal form L5 to apply for a licence to carry on an excise trade.

You can either:
- use the online service
- fill in the form on-screen, then print and post it to HMRC
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

You may also need to send HMRC information to support your application.

If you’re using the online form

You’ll get a unique reference number once you’ve submitted the form and can use it to track the form’s progress online.

If you need to send HMRC any supporting information, you’ll have 15 working days from the date you submitted your application to do this. If you do not, HMRC will not be able to proceed with your request and you will have to send it again. This will be treated as a new application.

Send any supporting information to HMRC by post and include the reference number you received when you submitted the form.

If you’re using the print and post form

Send the form and any supporting information to HMRC by post.

You will not be able to track the progress of a postal form.

Before you start using the postal form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers (https://www.gov.uk/help/browsers).

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Post your application and any supporting information to:

HM Revenue and CustomsExcise Processing TeamsBX9 1GL

Information to support your application

Complete and send form Excise entry: private trader (EX103) (https://www.gov.uk/government/publications/excise-entry-private-trader-ex103) or Excise entry: incorporated company (EX103A) (https://www.gov.uk/government/publications/excise-entry-incorporated-company-ex103a) to support your application if you need a licence as a:
- distributor of denatured alcohol
- producer of denatured alcohol (and you are not already approved as an excise warehouse)
Related guidance

Excise Notice 473: Production, distribution and use of denatured alcohol (https://www.gov.uk/government/publications/excise-notice-473-production-distribution-and-use-of-denatured-alcohol) A notice about the production, distribution or use of denatured alcohol in the UK.
CAC Annual Report 2024-25
Source: gov.uk (2025-07-07)

Publication of the CAC's Annual Report for 2024-25.

Today the Central Arbitration Committee (CAC) has published its Annual Report for the year ending 31 March 2025. The Report includes reference to the amendments taking place in the Employment Rights Bill that is currently going through the Houses of Parliament which affects Schedule A1 and the new measures heading the CAC’s way. The Report reflects on the decrease in the caseload for trade union recognition applications under Part I of Schedule A1. This decreased from 81 applications last year to 63, a 22% decrease.

The statistics relating to the CAC’s various jurisdictions are all featured in the Annual Report, with statutory recognition continuing to provide the majority of the workload (63 applications for trade union recognition under Part I of the Schedule).

When reviewing the average time taken for the conclusion of a Part I statutory recognition case from inception (date the application is received) to conclusion (date of issue of a declaration of recognition or non-recognition), the time taken was 22 weeks, which is slightly higher than the previous year’s figure of 19 weeks.

The CAC has done exceptionally well in maintaining its high level of customer satisfaction, with 92% of respondents stating their overall satisfaction with the way the CAC handled their case.

Notes for Editors:

The CAC is a Non-Departmental Public Body (NDPB) resourced by Acas but operating independently. The CAC’s main role is dealing with requests for trade union recognition and derecognition under the statutory procedures of Schedule A1 to the Trade Union and Labour Relations (Consolidation) Act 1992. Each recognition case is handled by a tripartite panel, with members drawn from employer and union backgrounds and a panel chair (usually a lawyer or senior academic).

The CAC also determines disclosure of information complaints under the Trade Union and Labour Relations (Consolidation) Act 1992 (Section 183) and deals with disputes under the Regulations relating to the European Works Councils. It also handles applications and complaints under the Information and Consultation Regulations 2004. In addition, it provides voluntary arbitration in collective employment relations disputes, although this role has not been required for some years.

The CAC Chair is Stephen Redmond.

Details of applications received by the CAC, decisions taken, and forthcoming hearings, can be found on the CAC’s website www.cac.gov.uk (http://www.cac.gov.uk).

Central Arbitration Committee

PO Box 80600, London, E15 9JX

xx-xxxx-xxxx
SSRO Corporate Plan 2025 – 2026
Source: gov.uk (2025-08-20)

The SSRO’s Corporate Plan 2025 - 2026 identifies the strategic priorities and projects we will pursue to deliver our statutory functions.

This Corporate Plan sets out how we will continue to engage with the government and defence industry in line with the recommendations of the Strategic Defence Review (SDR) and the upcoming Defence Industrial Strategy (DIS) and through the future review of the single source regulatory framework. In so doing, the SSRO will be mindful of its two statutory aims – value for money and fair and reasonable prices – as well as seeking to increase the pace and simplify the application of single source procurement. We stand ready to support and implement the changes resulting from these government reviews.

In addition to setting out the projects and annual activities that we will continue to deliver, the Corporate Plan also details several new activities.

We have developed a range of quantitative and qualitative key performance indicators, designed to be stretching but realistic, to help us assess whether we are achieving our aims.

The SSRO’s Board will monitor delivery of the Corporate Plan. The plan will be updated next year.
Solicitor General
Source: gov.uk (2025-01-21)

The Solicitor General supports the Attorney across a range of responsibilities. This includes: Responsibility for matters delegated by the Attorney General, including deputising for the Attorney at the Parliamentary Business and Legislation Cabinet Committee Providing support to the Attorney General in his superintendence of the Government Legal Department, the Crown Prosecution Service, HM Crown Prosecution Service Inspectorate and the Serious Fraud Office Supporting the Attorney General in his public interest functions Promoting the rule of law at home and internationally

The Solicitor General supports the Attorney across a range of responsibilities. This includes:
- Responsibility for matters delegated by the Attorney General, including deputising for the Attorney at the Parliamentary Business and Legislation Cabinet Committee
- Providing support to the Attorney General in his superintendence of the Government Legal Department, the Crown Prosecution Service, HM Crown Prosecution Service Inspectorate and the Serious Fraud Office
- Supporting the Attorney General in his public interest functions
- Promoting the rule of law at home and internationally
SPM168100 - Statutory Neonatal Care Pay (SNCP) - general information: Multiple Births From The Same Pregnancy
Source: gov.uk (2025-04-04)


A parent can only be entitled to SNCP (if they’re eligible) for a maximum of 12 weeks, even if more than one child needs neonatal care:
- at the same time (there’s an overlap)
- at separate times (there’s no overlap)
If more than one child needs neonatal care at the same time, entitlement for one child only can accrue SNCP entitlement.

If the children need neonatal care at separate times, entitlement to SNCP can be build up for each of the children, as long as they each receive at least 7 continuous full days of neonatal care.

Parents will have up to 68 weeks from the birth of the children, or from the birth of the first child (if the children have different birth dates) to use up their entitlement.

Regulation 8 of The Statutory Neonatal Care Pay (General) Regulations 2025
ATACPD04400 - ATA carnet procedures: period of validity of a carnet
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.

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).

Period for re-exportation (Istanbul Convention Article 7(1) and Annex A Article 5)

The period of validity is set by the issuing authority and cannot exceed a period of one year. This period runs from the date of issue up to the date by which the goods must be re-imported to the UK. This period can be extended by a further 12 months by purchasing a replacment Carnet. The maximum periof of Temporary Admission is 24 months, see ATACPD04450 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd04450).

Although a carnet may have a period of validity of, say, 12 months, some goods are only eligible to remain in the territory of a contracting party for less than that period. Therefore, a situation may arise where a carnet is presented in the UK for temporary import but the goods must be re-exported well before the carnet expires. In such cases, the final date for re-exportation must be clearly stated in Box H(b) of the white importation voucher, see ATACPD06100 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd06100) - Third country issued ATA carnets for temporary importation : action at the office of entry.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr D Law v Stonegate Pub Company Ltd: 1306239/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr D Law v Stonegate Pub Company Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/691322ed5dec0071ce49635a/Mr_Daniel_Law_v_Stonegate_pub_Company_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
Introduction
Source: gov.uk (2025-04-03)

About this guidance.

The consistent financial reporting (CFR) framework provides a standard template for schools to report their income and expenditure in the financial year 2025 to 2026. The information collected is used to support benchmarking and enables comparative reports to be produced for governors and local authorities.

The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.

Governing bodies of maintained schools must provide their local authorities with a financial statement, presented in accordance with the approved headings and sub-headings set out in the Consistent Financial Reporting (England) Regulations 2012 (http://www.legislation.gov.uk/uksi/2012/674/made) and in compliance with the established accounting practices of the local authority.

This includes:

all allocations and other income received in a financial year, including any balances brought forward from the previous financial year

all expenditure within that financial year

a summary of the school’s financial position at the end of that financial year

This guidance provides the definitions for each CFR schedule approved heading code to assist schools in mapping income and expenditure to the appropriate areas of the CFR framework.

The guidance is aimed at:

local authority finance officers

school finance officers

business managers

bursars

The Department for Education (DfE) uses COLLECT (collections on-line for learning, education, children and teachers) to capture CFR data from schools and local authorities. You can read further information about the CFR framework and data collection (https://www.gov.uk/guidance/consistent-financial-reporting-framework-cfr).
NTSN: infrastructure
Source: gov.uk (2025-05-02)

National Technical Specifications Notices (NTSNs) relating to infrastructure (INF).

This National Technical Specification Notice (NTSN) for infrastructure (INF) applies to rail projects that will seek authorisation to place new, upgraded or renewed railway infrastructure into service.

There are 2 documents on this page:
- Issue 1 of the NTSN relating to INF, published 1 January 2021
- Issue 2 of the NTSN relating to INF, published 2 May 2025
Issue 2 replaces Issue 1 and applies to projects that will seek an authorisation to place INF subsystems into service after 2 May 2025 (without prejudice to exemptions and transitional phases).

These NTSNs have been published by the Secretary of State for Transport according to regulation 3B of the Railways Interoperability Regulations 2011 (https://www.legislation.gov.uk/uksi/2011/3066/contents).

In May 2025, the Secretary of State made updates to 7 NTSNs, which were informed by a consultation exercise and industry recommendation facilitated by the Rail Safety and Standards Board.

They are applicable in Great Britain only.