theodi/ndl-core-corpus huggingface dataset:
SPE15165 - Receipt into warehouse: goods on which a tariff preference is to be claimed
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Note: This manual is under review and is likely to be withdrawn.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).

A claim to a preferential rate of duty on import can only be made at the time goods are entered into free circulation by the production of a GSP Form A, an EUR1 certificate or an invoice declaration. If the warehouse keeper receives a tariff preference certificate on entry of the goods to the warehouse, they should endorse it with the stock reference number allocated to the consignment and the date of warehousing of the goods and along with the preference certificate number, be noted in the customs warehouse records. The certificate number will be required on the declaration removing the goods from the customs warehousing arrangements, further information on making a claim to preference on removal of the goods to free circulation can be found in SPE15700 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15700).

The tariff preference certificate will only be valid for a limited period of time (generally between 4 and 10 months dependent on the certificate type) and the warehouse keeper needs to be aware that they may risk not being able to claim a preferential rate of duty on the goods if the certificate's time limit expires before the details are entered into the stock records. The warehouse keeper should also be aware that HMRC cannot accept a preference certificate (for a claim for a preferential rate of duty on release of the goods to free circulation) that is presented more than 2 years after the date of issue of the preference certificate. For further information on Import Preferences see our guidance page (https://www.gov.uk/guidance/import-and-export-goods-using-preference-agreements) (link is external)

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Clean energy map: privacy notice
Source: gov.uk (2025-07-17)

How we will use your personal data and what your rights are.

The clean energy map (https://www.gov.uk/government/publications/clean-energy-projects-map) shows clean energy projects supported by the UK government.

This privacy notice sets out:
- how your data is used in connection with the tool
- the rights you have under the General Data Protection Regulation (GDPR)
S Noutaha v DJB Nightclub Ltd: 6010988/2025
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in S Noutaha v DJB Nightclub Ltd: 6010988/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68be9d5b11b4ded2da19ff1c/S_Noutaha_v_DJB_Nightclub_Limited_Judgment__2_6010988-2025.pdf).
UK Electric Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 UK Electric Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
First Light
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 First Light 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 First Light 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Sally Axworthy MBE
Source: gov.uk (2025-11-18)

Sally Axworthy was appointed His Majesty’s Ambassador to Kazakhstan in August 2025. Her previous roles include time as His Majesty’s Ambassador to the Holy See, Joint Head of the North Africa Department, Head of the Great Lakes, East Africa & Somalia Department, and Director of Corporate Services in India. Curriculum Vitae Full name Sally Axworthy MBE 2016 – 2025 FCO, His Majesty’s Ambassador to the Holy See 2013 – 2015 FCO, Joint Head, North Africa Department 2011 – 2013 FCO, Head, Somalia Unit 2011 FCO, Head, Great Lakes, East Africa & Somalia Department 2009 – 2011 India, Director, Corporate Services 2008 Full time language training 2007 – 2008 FCO, Head of Financial Skills 2006 Senior flexible working project, Human Resources Directorate 2004 – 2005 Government Office South West, Project Leader, Vulnerable Adults Project 2001 – 2003 Government Office South West, Assistant Director, Devon and Cornwall 1998 – 2000 FCO, Head, Turkey, Cyprus & Malta Section, European Union Department 1996 – 1998 Bonn, First Secretary (European Union) 1994 – 1996 Secondment to the German Foreign Ministry 1993 – 1994 FCO, Head, Political Section, United Nations Department 1991 – 1992 Kiev, Second Secretary Economic 1989 – 1991 Moscow, Third Secretary Commercial 1988 – 1989 Full time language training (Russian) 1987 – 1988 FCO, Desk Officer, Hungary & Czechoslovakia 1986 Joined FCO Social media links Sally Axworthy on X . Sally Axworthy on Instagram

Sally Axworthy was appointed His Majesty’s Ambassador to Kazakhstan in August 2025. Her previous roles include time as His Majesty’s Ambassador to the Holy See, Joint Head of the North Africa Department, Head of the Great Lakes, East Africa & Somalia Department, and Director of Corporate Services in India.

Curriculum Vitae

Social media links

Sally Axworthy on X (https://twitter.com/SallyAxworthy).

Sally Axworthy on Instagram (https://www.instagram.com/sally.axworthy?igsh=a2lxdm5wc3Zla3Jm](https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.instagram.com%2Fsally.axworthy%3Figsh%3Da2lxdm5wc3Zla3Jm&data=05%7C02%7Caigerim.sultangereyeva%40fcdo.gov.uk%7Cbdf6029125804305790308de2671b407%7Cd3a2d0d37cc84f52bbf985bd43d94279%7C0%7C0%7C638990466953452435%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=YDOQICPnsw5D50%2Bm7ysf7EavstXkaeXQpRifVKPP8zA%3D&reserved=0))
ATACPD05300 - Procedures at the office of export /exit - UK issued carnets: checks to be carried out on the yellow exportation voucher
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).

Checks to be carried out

Action if not satisfied

1. Boxes A to C reflect the same information as the front of the green cover sheet

Refuse to certify the carnet and require a normal export declaration.

2. Confirm the means of transport stated in Box D

If incorrect, permit amendment to be made. Countersign and stamp the amendment.

3. Confirm the packaging details in Box E

If incorrect, permit amendment to be made. Countersign and stamp the amendment,

4. Confirm carnet holder has completed Box 7

Permit the holder to complete the box.

5. Ensure the General List on the green cover sheet agrees with the information on the General List on the yellow exportation sheet

Everything on the yellow sheet should be somewhere on the green General List. However traders are allowed to split consignments so it is possible that the yellow sheet may have LESS items than the green.

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Assembly Global Networks Ltd v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00023 (TCC)
Source: gov.uk (2025-01-22)

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 16 December 2024

Read full decision Assembly Global Networks Ltd v The Commissioners of His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/6790b67443f931eea1a34d92/Assembly_Global_Network_v_HMRC_oral_pta.pdf)
- The Applicant, Assembly Global Networks Ltd (“AGN”), applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 3 April 2024 (“the Decision”). The appeal was decided by the FTT following a hearing conducted on 14 March 2024.
- The FTT decided a preliminary issue: whether HMRC’s Enquiry Letter dated 15 July 2022 had been received at AGN’s registered office by 31 July 2022, the last date on which HMRC were able to open a valid enquiry into AGN’s claim for a research and development credit contained in its amended Corporation Tax return.
- The Tribunal found in favour of HMRC stating its conclusion at [7] of the Decision:
MHRA approves nogapendekin alfa inbakicept to treat adult patients with non-muscle invasive bladder cancer
Source: gov.uk (2025-07-04)

The Medicines and Healthcare products Regulatory Agency (MHRA) has today, 4 July 2025, approved nogapendekin alfa inbakicept (Anktiva) for adults with BCG-unresponsive non-muscle invasive bladder cancer, where the disease remains confined to the inner lining of the bladder and may include tumours.

The Medicines and Healthcare products Regulatory Agency (MHRA) has today, 4 July 2025, approved nogapendekin alfa inbakicept (Anktiva) for adults with BCG-unresponsive non-muscle invasive bladder cancer, where the disease remains confined to the inner lining of the bladder and may include tumours.

BCG (Bacillus Calmette-Guérin) is a standard immunotherapy for early-stage bladder cancer, delivered directly into the bladder to stimulate an immune response. However, some patients do not respond to BCG, leaving limited treatment options.

This medicine has been approved through the International Recognition Procedure (IRP). The IRP allows the MHRA to consider the expertise and decision-making of trusted regulatory partners for the benefit of UK patients.

Nogapendekin alfa inbakicept mixed with BCG is administered via a liquid that is diluted and then delivered into the bladder through a catheter inserted into the urethra.

A full list of side effects can be found in the Patient Information Leaflet (PIL) or the Summary of Product Characteristics (SmPC), available on the MHRA website within 7 days of approval.

As with any medicine, the MHRA will keep the safety and effectiveness of nogapendekin alfa inbakicept under close review.

Anyone who suspects they are having a side effect from this medicine is encouraged to talk to their doctor, pharmacist or nurse and report it directly to the MHRA Yellow Card scheme, either through the website (https://yellowcard.mhra.gov.uk/) or by searching the Google Play or Apple App stores for MHRA Yellow Card.

ENDS

Notes to editors

The approval was granted on 4 July 2025 to Serum Life Science Europe GmbH

This product was submitted and approved via the International Recognition Procedure.

The MHRA conducts a targeted assessment of IRP applications and retains the authority to reject applications if the evidence provided is not considered sufficiently robust.

More information can be found in the Summary of Product Characteristics and Patient Information leaflets which will be published on the MHRA Products website (https://products.mhra.gov.uk/) within 7 days of approval.

The Medicines and Healthcare products Regulatory Agency (MHRA) is responsible for regulating all medicines and medical devices in the UK by ensuring they work and are acceptably safe. All our work is underpinned by robust and fact-based judgements to ensure that the benefits justify any risks.

The MHRA is an executive agency of the Department of Health and Social Care.

For media enquiries, please contact the xxx@xxx.xx, or call on xx-xxxx-xxxx.
Product Safety Report: MDHL Electric Car Washing Machine (2509-0180)
Source: gov.uk (2025-09-26)

Product Safety Report for MDHL Electric Car Washing Machine presenting a risk of electric shock.

Summary

Product: MDHL Electric Car Washing Machine

Hazard:The product presents a serious risk of electric shock as the plug does not meet the dimensional requirements of BS 1363.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious risk of electric shock as the plug does not meet the dimensional requirements of BS 1363. There is also no evidence that the product has been assessed using relevant UK conformity assessment procedures as a valid Declaration of Conformity was not supplied.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008 or the Plugs & Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2509-0180

Notified by: Local Authority Trading Standards
Detailed analysis of fires, England, April 2024 to March 2025
Source: gov.uk (2025-08-14)

Detailed statistics on fires attended and response times by fire and rescue services across England, and fire-related fatalities and casualties in those fires.

Detailed statistics on fires attended by fire and rescue services across England, and fire-related fatalities and non-fatal casualties in those fires. Additionally this release covers trends in average response times to fires attended by fire and rescue services in England. This release presents detailed statistics on fire incidents which covers the year 1 April 2024 to 31 March 2025 for fire and rescue services (FRSs) in England.
The onus is on Russia and Putin to show they are serious about peace: UK statement at the UN Security Council
Source: gov.uk (2025-05-30)

Statement by Fergus Eckersley, UK Minister Counsellor, at the Security Council meeting on threats to international peace and security.

We’ve listened very carefully to the Russian delegation, including their attacks on the UK.

Let me say one thing.

Let us all hope that Russia engages more seriously and with more sincerity in the peace talks than we’ve heard here today.

Russia has just blamed the UK and other European countries for somehow sabotaging peace.

They’re trying to complicate things and confuse us.

But the reality is quite simple. Let me restate a few simple facts.

1) Russia invaded Ukraine twice in fact, in recent years.

2) Russia violated the UN Charter.

3) Russia is right, as we speak, trying to annex Ukrainian land.

4) Russia appears, from its public statements, to be seeking the overthrow of the government in Kyiv and to impose limits on Ukraine’s independence.

5) Russia has rejected an unconditional ceasefire.

6) Russia continues to bomb cities across Ukraine, 900 drone and missile attacks in just three days last week.

There is plenty more we could talk about, including Russia’s use of sophisticated weaponry in urban areas, killing civilians, or its reckless seizure of the largest nuclear power plant in Europe.

We could talk about the enablers of Russia’s war, such as weapons flows from Iran and its military partnership with DPRK, in violation of Council resolutions, and weaponised dual-use goods from other third parties.

But in the end, we don’t really need to look beyond the most essential facts about Russia’s invasion to understand the situation and what needs to happen next.

Ukraine on the other hand:

1) Is defending its territory.

2) Is defending the principles of the UN Charter.

3) Has agreed to an unconditional ceasefire.

President Zelenskyy has even offered direct talks with President Putin, which President Putin has rejected.

So yes, the UK stands proudly with Ukraine as it seeks a just and lasting peace.

Supporting Ukraine to defend itself from Russian attacks is not the cause of this war; it is a necessary response to it.

The onus really is on Russia, and President Putin, to show they are serious about ending the war that they started. Let us hope they do that very soon.
IP16 4UR, Sizewell C Limited, EPR/NB3746MK: environmental permit application advertisement
Source: gov.uk (2025-11-07)

View the application submitted by Sizewell C Limited install permanent works in, over or within 8 metres of the Theberton watercourse. All works are associated with the construction of the Sizewell Link Road.

The Environment Agency consults the public on certain applications for:

waste and mining operations,

installations,

water discharge and groundwater activities.

medium combustion plant and specified generators

certain flood risk activities.

The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

what the application is about

when you need to comment by

The Environment Agency will decide:

whether to grant or refuse the application

what conditions to include in the permit (if granted)
Cairngorm Group
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 Cairngorm Group 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 Cairngorm Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the 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.
Paul Turner
Source: gov.uk (2025-01-06)

Paul Robert Turner was appointed British High Commissioner to Solomon Islands and Nauru in July 2024 and started in the role in January 2025. Paul’s experience covers the UK government and international organisations, including the World Bank, African Development Bank and EU. With the UK Department for International Development (DFID), Paul oversaw development portfolios in East and Southern Africa and worked with the World Bank-IFC on economic reform programmes in China.  Paul has also led development teams in a range of fragile states including Afghanistan and the Western Balkans. Earlier in his career, Paul was a private secretary to ministers in DFID and the Home Office.

Paul Robert Turner was appointed British High Commissioner to Solomon Islands and Nauru in July 2024 (https://www.gov.uk/government/news/change-of-british-high-commissioner-to-solomon-islands-paul-turner) and started in the role in January 2025.

Paul’s experience covers the UK government and international organisations, including the World Bank, African Development Bank and EU. With the UK Department for International Development (DFID), Paul oversaw development portfolios in East and Southern Africa and worked with the World Bank-IFC on economic reform programmes in China.

Paul has also led development teams in a range of fragile states including Afghanistan and the Western Balkans. Earlier in his career, Paul was a private secretary to ministers in DFID and the Home Office.
Mr G Singh v The Royal Bank of Canada (London Branch): 2217528/2024
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mr G Singh v The Royal Bank of Canada (London Branch): 2217528/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67d98b9769606cdea9e0879d/Mr_Gurleen_Singh_v_Royal_Bank_of_Canada__London_Branch__-_2217528-2024_-_SO_Judgment.pdf).
Natural England’s nutrient mitigation scheme for developers
Source: gov.uk (2025-12-01)

Apply to buy nutrient mitigation credits from Natural England to offset nutrient pollution from housing development.

Natural England sells credits on a continuous basis. This means that an application to buy them can be made at any time.

This guidance is for all housing developers in the Tees or Poole Harbour catchment areas who want to:
- offset nutrient pollution that their development may create by buying credits under Natural England’s nutrient mitigation scheme
- build new permanent residential housing
The guidance will be updated as more catchment areas are added to the scheme.
Mr O Ball v Riskex Ltd: 3301531/2023
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mr O Ball v Riskex Ltd: 3301531/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/679774a5cfd3deafa04fde6f/Owen_Ball_v_Riskex_Limited_3301531-2023_judgment_and_reasons.pdf).
Renewables Obligation (RO) scheme: indexation changes
Source: gov.uk (2025-11-26)

We're seeking views on proposed changes to inflation indexation for the Renewables Obligation (RO) scheme.

Update 26 November 2025

We have extended the consultation closing date from 28 November to 2 December 2025 to allow more time for responses.

The UK government is proposing changing the inflation indexation calculation for the Renewables Obligation (RO) and Feed-in Tariffs (FiT) schemes, from the Retail Price Index (RPI) to the Consumer Price Index (CPI):
- for the Renewables Obligation (RO) scheme, the inflation indexation calculation for the buy-out price would change from RPI to CPI
- for the Feed-in Tariffs (FiT) scheme, the annual tariff adjustment calculation would change from RPI to CPI
The indexation change would come into effect in April 2026 and would affect all UK generators on the RO and FiT schemes.

Changes to inflation indexation would lower the annual subsidy uplifts for generators and reduce the cost of these schemes for UK consumers.

Respond to the RO scheme consultation via the link on this page.

Respond separately to the FiT scheme consultation (https://www.gov.uk/government/consultations/feed-in-tariffs-fit-scheme-indexation-changes)
HMCTS management information
Source: gov.uk (2025-12-11)

The management information used by HMCTS for understanding workload volumes and timeliness at a national level.

The tables in these publications provide the latest management information on workload and timeliness for HMCTS criminal, civil and family courts, and tribunals:
- receipts are the number of cases that have been received and entered onto the respective administrative system by the court/tribunal in the month
- disposals are the number of cases that have been completed with a final result in the month
- outstanding is the number of cases that have been receipted but not yet disposed of at the end of the month
- timeliness is an end-to-end measure of how long those cases have taken to manage through the court or tribunal system for cases completed in the month
Each jurisdiction has a specific definition for workload and timeliness metrics. See the management information tables and guidance for more details.

These figures reflect the data held on the relevant case management systems so there are some definitional and timing differences from the official statistics. They’re subject to the data quality issues associated with large administrative systems, including the late reporting of cases and regular updating of case details. This can lead to the figures for previous months’ being revised each publication. These revisions are generally small and do not usually change the overall picture of performance.

The official statistics provide a more comprehensive view of a range of statistics related to court systems, including HMCTS performance, putting the figures in context and analysing the key aspects. We advise using the official statistics for most purposes and using the published management information only to understand the very latest high-level position.

In addition to the routine management information published each month, from December 2023 we have also begun publishing further management information specifically relating to services modernised through the HMCTS Reform Programme. The modernised service management information will be published alongside the routine management information twice a year.

HMCTS management information – modernised services (https://www.gov.uk/government/collections/hmcts-management-information-modernised-services)
A Okeleye v JC 24/7 Services Ltd: 6017440/2025
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in A Okeleye v JC 24/7 Services Ltd: 6017440/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d515e630734bac9ba0fcb4/A_Okeleye_v_JC_24.7_Services_Limited_-_6017440_2025_-_Judgment.pdf).
ECSH51600 - High value dealer money laundering risks
Source: gov.uk (2025-07-18)


The services, products and level of cash use in the high value dealer (HVD) sector can make HVD businesses attractive to criminals seeking to convert criminal proceeds into high value or luxury portable assets, which can be easily moved outside the UK or used to conceal the origins of criminally-derived cash. Common risks throughout the sector may present as, but are not limited to, the following:
- The HVD may have made or received cash payments over the 10,000 euros threshold before being registered with HMRC.
- Businesses may receive cash payments via couriers, intermediaries or directly from customers. The goods may be paid for overseas through a cash deposit without checking the origins of the cash or conducting relevant customer due diligence (CDD) or enhanced due diligence (EDD).
- Businesses may accept cash for “off the record” sales with a view to evading tax liabilities and the payments are not therefore shown in the records. These will invariably involve breaches of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) (e.g. no CDD will have been carried out).
- HVDs with multiple sites may have undeclared or unregistered sites which have made or accepted relevant cash payments due to poor staff training or unclear polices, controls and procedures (PCPs).
- Exported goods being paid for via Informal Value Transfer Systems (IVTS). Further information on IVTS can be found at: MSB Risk Assessment and Strategy .
Further information on HVD risks can be found at the following links:
- The National Risk Assessment of Money Laundering and Terrorist Financing 2025 (https://assets.publishing.service.gov.uk/media/6877be59760bf6cedaf5bd4f/National_Risk_Assessment_of_Money_Laundering_and_Terrorist_Financing_2025_FINAL.pdf)
- HMRC’s Understanding Risks and Taking Action for High Value Dealers (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-high-value-dealers/understanding-risks-and-taking-action-for-high-value-dealers)
- European Commission Supranational Risk Assessment of Money Laundering and Terrorist Financing (ECSNRA) (https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52022DC0554)
- FATF Guidance on the Risk-Based Approach for Dealers in Precious Metals and Stones (https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Fatfguidanceontherisk-basedapproachfordealersinpreciousmetalsandstones.html)
- ECS Internal Risk Assessment and Strategy for High Value Dealers
INTM602000 - Transfer of assets abroad: Non-domiciled individuals taxation up to 5 April 2025: The income charge - the position between 6 April 2005 and 5 April 2008
Source: gov.uk (2025-04-07)


Following the Tax Law Rewrite, new and separate charging provisions were introduced for all types of foreign income, replacing the general charge under what was Cases IV or V of Schedule D. The new provisions, included in the Income Tax (Trading and Other Income) Act 2005 (ITTOIA), also provided, on a claim, an alternative basis for calculating certain income categorised as ‘relevant foreign income’ and the amount on which an individual would be taxed.

From the introduction of ITTOIA, non-UK domicile status could impact this relevant foreign income and, broadly speaking, resulted in the income subject to the claim being taxed only when received in the UK.

Apart from minor adjustments consequential upon the introduction of ITTOIA, the transfer of assets provisions giving exclusion from charge for certain income of non-UK domiciled individuals remained largely unchanged.

The introduction of ITTOIA was not intended to change the law under transfer of assets in this way and, as a result, the income charge provisions continue to be operated in this interim period in the same way that they were operated prior to April 2005.

When the transfer of assets provisions were themselves rewritten into the Income Tax Act 2007, the post-April 2005 position was maintained through two sections (ITA07/S726 and S730), one for each of two possible income charges.

The new provisions enabled otherwise chargeable income to be excluded if two conditions are met.

Condition A is that the individual is domiciled outside the UK.

Condition B is that if the income had in fact been the individual’s income the individual would not have been chargeable to income tax in respect of it because of domicile status alone.

The approach that will therefore be taken in this period will generally be that described in Examples 1 and 2 at INTM601980 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm601980).
Mrs M Crawford v Glasgow City Council: 4107114/2012
Source: gov.uk (2025-04-16)

Employment Tribunal decision.

Read the full decision in Mrs M Crawford v Glasgow City Council: 4107114/2012 - Strike Out (https://assets.publishing.service.gov.uk/media/67fe3cfa694d57c6b1cf8d51/Mrs_M_Crawford_v_Glasgow_City_Council_-_4107114.2012_-_Judgment.pdf).
TPG Services Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 TPG Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
SALF406 - Enquiries into Tax Returns: referrals to the tribunal during an enquiry
Source: gov.uk (2025-11-07)


HMRC and the taxpayer can jointly refer an issue that is the subject of an open enquiry for determination by the tribunal during the enquiry

Sections 28ZA to 28ZE

In most cases a contentious issue that arises within an enquiry will be dealt with through the appeal procedures at the end of the enquiry. However if both HMRC and the taxpayer agree a particular question that relates to the subject matter of the enquiry should be determined by the tribunal before the enquiry is completed, they can jointly refer it to the tribunal. The issue will be heard and determined by the tribunal in the same way as an appeal and the determination is binding on the parties. It will be taken into account in the enquiry closure notice (see SALF407 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf407)).

Either side can suggest a joint referral and if HMRC disagree such a request the decision must take into consideration all the relevant facts and evidence of the specific case and make a clear note of the decision.
SPE15535 - Co-storage: overview
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).

The law allows that where there is a proven economic need and customs supervision of the warehouse is not adversely affected, the premises of a customs warehouse may also be used for the storage of UK and of non-UK goods being processed under Inward Processing (IP). Without the goods being subject to the requirements of the customs warehouse procedures.

Para. 15(4) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/15)

(952/2013 Article 237.3 for NI)

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Mr A Ghebrehiwt v Wilson James Ltd: [2025] EAT 50
Source: gov.uk (2025-04-10)

Employment Appeal Tribunal judgment of Judge Stout on 12 February 2025.

Read the full judgment in Mr A Ghebrehiwt v Wilson James Ltd: [2025] EAT 50 (https://assets.publishing.service.gov.uk/media/67f7d9708b9b26024aef303e/Mr_A_Ghebrehiwt_v_Wilson_James_Ltd__2025__EAT_50.pdf).
Mr S Bleakley and Others v Ritchies H.G.V. Training Centre Ltd (In Administration): 4106649/2024 and Others
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr S Bleakley and Others v Ritchies H.G.V. Training Centre Ltd (In Administration): 4106649/2024 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/67780445c41420551050c908/Mr_S_Bleakley_v_RITCHIES_H.G.V._TRAINING_CENTRE_LIMITED__In_Administration__-_4106649.2024___others_-_Judgment.pdf)
Insolvency practitioner regulation: process review 2023
Source: gov.uk (2025-06-10)

Annual Review of Insolvency Practitioner Regulation

This publication provides detail of the regulation of the insolvency profession, including a review of activities undertaken by the Insolvency Service and action taken by regulators against their member insolvency practitioners.
IMPS07300 - Onward supply relief (OSR): UK law
Source: gov.uk (2025-12-09)


Article 143(d) is implemented in the UK by The VAT Regulations 1995

(SI1995/2518), Regulation 123 which states:

123(1) Subject to such conditions as the Commissioners may impose, the VAT chargeable on the importation of goods from a place outside the member States shall not be payable where-(a) a taxable person makes a supply of goods which is to be zero-rated in accordance with sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act,(b) the goods so imported are the subject of that supply, and(c) the Commissioners are satisfied that-(i) the importer intends to remove the goods to another member State, and(ii) the importer is importing the goods in the course of a supply by him of those goods in accordance with the provisions of sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act and any Regulations made thereunder.123(2) As a condition of granting the relief afforded by paragraph (1) above the Commissioners may require the deposit of security, the amount of which shall not exceed the amount of VAT chargeable on the importation.123(3) The relief afforded by paragraph (1) above shall continue to apply provided that the importer-(a) removes the goods to another member State within one month of the date of importation or within such longer period as the Commissioners may allow, and(b) supplies the goods in accordance with sub-paragraphs (a)(i) and (ii), and (b) of section 30(8) of the Act and any Regulations made thereunder.

These and the additional conditions the Commissioners have imposed - under the power given to them by Regulation 123(1) and which therefore have the force of law as tertiary legislation - are in Notice 702/7 Import VAT relief for goods supplied onward to another country in the European Community.
Integrated Urgent Care Aggregate Data Collection (IUC ADC) for March 2025 (Official statistics)
Source: gov.uk (2025-05-15)

Monthly data supporting IUC KPIs for the NHS 111 contract areas in England, summarising clinical assessment, advice and treatment.

Integrated Urgent Care (IUC) describes a range of services including NHS 111 and Out of Hours services, which aim to ensure a seamless patient experience with minimum handoffs and access to a clinician where required.

The Integrated Urgent Care Aggregate Data Collection (IUC ADC) provides a detailed breakdown of IUC service demand, performance and activity. For example, call handling performance metrics, calls handled by clinicians, final dispositions and volumes of bookings made into various services.

Official statistics are produced impartially and free from any political influence.