theodi/ndl-core-corpus huggingface dataset:
IDG40345 - Disclosure to the Devolved Tax Authorities in Scotland and Wales
Source: gov.uk (2025-02-04)


Information may be disclosed to the tax authorities in the Devolved Administrations.

Information may be disclosed to Revenue Scotland in connection with devolved taxes within the meaning of the Scotland Act 1998 (Section 18(2)(i) Commissioners for Revenue and Customs Act 2005)

· Land and Buildings Transaction Tax

· Scottish Landfill Tax

· Scottish Aggregates Tax

· Air Departure Tax

. Scottish Building Safety Levy

Information may also be disclosed to Revenue Scotland for the purposes of HMRC’s functions. An example is where we believe Revenue Scotland holds information that would assist HMRC with the collection of a non-devolved tax and it is necessary to provide a taxpayer’s name and address to Revenue Scotland in order that they can identify and disclose this information. See IDG40400 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg40400).

Information may be disclosed to the Welsh Revenue Authority in connection with devolved taxes within the meaning of the Government of Wales Act 2006 (section 18(2)(j) Commissioners for Revenue and Customs Act 2006).

· Land Transaction Tax

· Landfill Disposals Tax

Information may also be disclosed to the Welsh Revenue Authority for the purposes of HMRC’s functions. An example is where we believe the Welsh Revenue Authority holds information that would assist HMRC with the collection of a non-devolved tax and it is necessary to provide a taxpayer’s name and address to the Welsh Revenue Authority in order that they can identify and disclose this information. See IDG40400 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg40400).

Further information and support can be obtained from the UK and Devolved Governments Team by emailing xxx@xxx.xx
Fortem Solutions
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 Fortem Solutions 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 Fortem Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Abortion statistics for England and Wales: 2021
Source: gov.uk (2025-11-04)

Statistics and commentary on abortions carried out in 2021.

This report sets out and comments on abortion statistics in England and Wales for 2021 and provides an update to the abortion statistics during the COVID-19 pandemic: January to June 2021.

The statistics are obtained from the abortion notification forms returned to the chief medical officers of England and Wales.

Correction notice

The labelling of abortions by method is being reviewed and will be updated in the commentary and the ‘Abortion statistics 2021: additional tables (revision)’ spreadsheet.

Since the statistics were first published in June 2022, we have published 4 sets of corrections (in December 2022, March 2023, September 2023 and July 2025).

The corrections are listed in full in the ‘Revisions’ tab in the following files:
- ‘Abortion statistics 2021: data tables (revision)’
- ‘Abortion statistics 2021: additional tables (revision)’
Tell us what you think

To provide feedback on ‘Abortion statistics for England and Wales’, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Equine semen collected, processed and stored after 31 August 2010 and before 1 October 2014 and dispatched from the semen collection centre where the semen was collected to the European Union and Northern Ireland: certificate 8428
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export equine semen from Great Britain (England, Scotland and Wales) to the EU or move it to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export equine semen to the EU or to move it to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

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/66aa029f49b9c0597fdb082d/8428NFG_Oct25_v3.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/66aa02b049b9c0597fdb082f/8428_V4_Specimen.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/8428EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for multiple certificates
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

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).
Mr L Rastica v People Solutions Resourcing Ltd: 6016855/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr L Rastica v People Solutions Resourcing Ltd: 6016855/2024 - Judgment (https://assets.publishing.service.gov.uk/media/691498e0b49cc44345161698/Lubomir_Rastica_v_People_Solutions_Resourcing_Limited_-_Judgment_-_6016855.2024.pdf).
DESNZ: spend control data for January to March 2025
Source: gov.uk (2025-06-27)

Centrally approved new spending on property, advertising, consultancy, technology and recruitment.

The Department for Energy Security and Net Zero (DESNZ) publishes details of approved expenditure in areas limited by spending controls on a quarterly basis.

This data is also available on data.gov.uk:
- DESNZ: spend control data (https://www.data.gov.uk/dataset/5d790113-2ab8-4e05-9375-aa9a0f2b7601/desnz-spend-control-data)
Andrew Cook
Source: gov.uk (2025-11-06)

Andrew is currently the National Director, Delivery at Ofsted. He has been in this post since 3 February 2025. Andrew was appointed as His Majesty’s Inspector (HMI) in 2005. He worked as Senior HMI in the West Midlands and then as Regional Director for the East of England. He became Regional Director for the North West in November 2016, taking on additional responsibility for the South West in July 2021. In November 2021, Andrew became Regional Director for the North West and West Midlands. In January 2024 he took on the role of Deputy Chief Operating Officer (Delivery) and in February 2025 was confirmed in his current role of National Director, Delivery. Before joining Ofsted, Andrew was a successful head teacher and worked in an advisory capacity for a local authority.

Andrew is currently the National Director, Delivery at Ofsted. He has been in this post since 3 February 2025.

Andrew was appointed as His Majesty’s Inspector (HMI) in 2005. He worked as Senior HMI in the West Midlands and then as Regional Director for the East of England. He became Regional Director for the North West in November 2016, taking on additional responsibility for the South West in July 2021. In November 2021, Andrew became Regional Director for the North West and West Midlands. In January 2024 he took on the role of Deputy Chief Operating Officer (Delivery) and in February 2025 was confirmed in his current role of National Director, Delivery.

Before joining Ofsted, Andrew was a successful head teacher and worked in an advisory capacity for a local authority.
Civil Society Covenant: Barnsley Stronger Communities
Source: gov.uk (2025-07-17)

Improving local areas through co-production with communities.

In 2013, Barnsley Council’s Stronger Communities programme shifted from traditional service delivery to a community partnership model. It actively involves communities and civil society organisations in designing, delivering, and reviewing services through devolved decision making.

To target resources in the most cost-effective way to meet local needs, the council increased community involvement, moving from “doing things for” to “working with” residents and community groups.

Ward Alliances

Barnsley Council established ‘Ward Alliances’, each with elected members and community representatives, a devolved budget and decision making powers. The ward alliances involved local residents and groups to inform local shared priorities and budget allocation. Their co-designed strategies across Barnsley have increased local buy-in and involvement. A Litter and Environmental Crime Plan for 2024 to 2030 was co-produced with community members and volunteers whose experiences informed the strategy, fostering shared ownership.

Outcomes

This shift to working with the local community has resulted in more communities engaging in local decision making, an increase in volunteer hours and in the number of local groups active in the area. The budget allocation powers within Ward Alliances have supported a range of local projects, and have empowered communities to come together, and feel united in a sense of pride in their area.

This community impact has contributed towards Barnsley Council’s national recognition, winning both the Local Government Chronicle’s Council of the Year title and the Municipal Journal Local Authority of the Year award in 2023, the only council to win both awards in the same year.
Data Sharing Governance Framework
Source: gov.uk (2025-01-29)

This document provides guidance on how to make data sharing more efficient in government departments and agencies.

Description

The Data Sharing Governance Framework provides principles and actions to reduce or remove common non-technical frictions and barriers, now and over time. It highlights the relationship between technical data standards and wider data governance.

Applying the principles and actions in this Framework will set departments and public bodies on a course to greater alignment of data sharing systems and processes, and embed data sharing as a strategic priority across government.

You should use this framework if you are either a:
- senior leader who is responsible for setting the strategy and direction for a government organisation or department
- data management specialist
- data sharing practitioner
- data requester
The framework applies to:
- UK government departments (not including councils)
- agencies of UK government departments
Read the Data Sharing Governance Framework (https://www.gov.uk/government/publications/data-sharing-governance-framework/data-sharing-governance-framework)
Rapid Technology Assessment: Fusion energy
Source: gov.uk (2025-03-03)

Rapid technology assessment (RTA) looking at fusion energy.

This report is a summary of a project completed in March 2023. This report provides an introduction to fusion energy, recent developments, opportunities, and challenges identified through research and discussions with a range of experts.

We would like to thank the following for their contribution and expert review:

Dr Simon Bland

Prof Declan Diver

Dr Aneeqa Khan

First Light Fusion

Tokamak Energy

Kyoto Fusioneering

DESNZ

AWE

UKAEA
Drinks and Food UK Ltd v HMRC  [2025] UKUT 00315 (TCC)
Source: gov.uk (2025-09-25)

Upper Tribunal Tax and Chancery decision of Judge Jones and Judge Poole on 23 September 2025

Read full decision Drinks and Food UK Limited v HMRC (https://assets.publishing.service.gov.uk/media/68d51e06275fc9339a248ccb/DFUK_v_HMRC.pdf)

EXCISE DUTY – drawback claim – non compliance with three year time limit following payment of the excise duty provided by Regulation 7(6) of The Excise Goods (Drawback Regulations) 1995 (“EGDR”) - other conditions of public notice Excise Notice 207 (“EN 207”) not being complied with (the requirements to obliterate duty stamps in accordance with Duty Stamp Regulations 2006 and to provide certain documents as proof of export) – exercise of discretion to waive conditions or otherwise allow claim under Regulation 7(1)(a) – extent of the FTT’s jurisdiction to consider reasonableness of HMRC’s decision in appeal pursuant to section 16(5) of the Finance Act 1994 – whether HMRC agreed to waive the time limit for making the claim – whether other conditions satisfied
DMBM400020 - Interest: tables of interest bearing charges
Source: gov.uk (2025-10-28)


Some content of this manual is being considered for archiving. If there is content you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know as soon as possible.

Liability

Interest chargeable

CIS Penalty

yes (Schedule 55 penalties only)

Civil penalties

no

Contract settlements

as per contract and on late payment of contract

Corporation tax

yes

Corporation tax penalties

no

Corporation tax-quarterly payments

yes

Customs Duty

yes

Default surcharge

no

FTN (Schedule 41)

only where this relates to taxes which attract interest (see CH140160 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140160))

Inaccuracy penalties (Schedule 24)

only where this relates to taxes which attract interest (see CH140160 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140160))

Income Tax Company Payments

yes

Inheritance tax

yes

Interest on all Heads of Duty

no

NIC Class 1 outside CCJ

yes

NIC Class 1 subject to CCJ

yes

NIC Class 1A

yes

NIC Class 2

no

PAYE Tax outside CCJ

yes

PAYE Tax subject to CCJ

yes

PAYE penalty

no interest is being charged at this time (see DMBM523560 (https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm523560))

PAYE Regulation 80 assessments

yes

SA penalty (late filing)

yes

SA penalty (late payment)

yes

SA surcharge (tax years 2009-10 and prior)

yes

SA tax including subject to CCJ

yes

Schedule D outside CCJ

yes

Schedule D subject to CCJ

yes

Section 419 ICTA 88 assessments

yes

Stamp Duty Land Tax

yes

Tax Credit Overpayments (not including fraud, neglect or penalties)

no

VAT Officers Assessment

yes

VAT Prime Assessment

no

VAT Voluntary Disclosure

yes
Ms L Hannah v North Lanarkshire Council: 4102543/2017
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms L Hannah v North Lanarkshire Council: 4102543/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/67e2aa0b5698d84e39cfdaba/Ms_L_Hannah_v_North_Lanarkshire_Council_-_4102543.2017_-_Judgment.pdf).
Non-UK residents Income Tax and Capital Gains: enquiries
Source: gov.uk (2025-05-14)

Contact HMRC for help with Income Tax or Capital Gains Tax if you live or work abroad.

Online

Send an Income Tax or Capital Gains enquiry (https://online.hmrc.gov.uk/shortforms/form/CNR_GEN_SEF) Send a Self Assessment enquiry (https://online.hmrc.gov.uk/shortforms/form/CNR_SA_SEF) Send an enquiry about UK allowances or Double Taxation Agreements (https://online.hmrc.gov.uk/shortforms/form/CNR_Claims_SEF) Send a general residence enquiry (https://online.hmrc.gov.uk/shortforms/form/CNR_GEN_SEF) If HMRC needs to contact you about anything confidential they’ll reply by phone or post.

Phone

Telephone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm: Closed bank holidays (https://www.gov.uk/bank-holidays).

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

Related content

Guidance
- Tax on foreign income (https://www.gov.uk/tax-foreign-income)
- Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident (https://www.gov.uk/capital-gains-tax-for-non-residents-uk-residential-property)
HMRC contacts
- Non-UK residents: payment enquiries (https://www.gov.uk/find-hmrc-contacts/non-uk-residents-payment)
Cairn Hotel 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 Cairn Hotel 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 Cairn Hotel 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
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 McCurdy v North Lanarkshire Council: 4102865/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms J McCurdy v North Lanarkshire Council: 4102865/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c3c7750dbd3ce8372ac2f/Ms_J_McCurdy_v_North_Lanarkshire_Council_-_4102865.2017_-_Judgment.pdf).
Mr L Coke v  Guys and St Thomas’ Hospital Trust: 2306267/2023
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in Mr L Coke v Guys and St Thomas’ Hospital Trust: 2306267/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67a9d38e83dcca4d891ceab2/Mr_L_Coke_v_Guys_and_St_Thomas_Hospital_Trust_Judgment__2_2306267-2023.pdf).
Test One Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Test One Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
CTM36350 - Particular topics: company winding up TAAR: requests for clearance
Source: gov.uk (2025-08-15)


ITTOIA05/S396B and S404A provide no statutory clearance procedure. Although there is a non-statutory clearance procedure (see the ONSCG (https://www.gov.uk/hmrc-internal-manuals/other-non-statutory-clearance) manual), the applicant would not be uncertain about purpose, which is a subjective matter. It follows that a clearance application would not be appropriate unless it is limited to the application of specific rules in the legislation where there is genuine uncertainty about their application to a specific proposed transaction.

Transactions in Securities

The transactions in securities legislation does provide a statutory clearance procedure at ITA07/S701. However, a clearance given on a distribution in a winding under S701 does not extend to S396B or S404A.

The transactions in securities rules apply only where there is a tax advantage. ITA07/S687 explains that there is a tax advantage if:

'the amount of any income tax that would be payable by the person in respect of the relevant consideration if it constituted a distribution exceeds the amount of any capital gains tax payable in respect of it'.

Where S396B or S404A apply to a distribution in a winding-up then Income Tax is payable on the distribution, and it follows that there can be no tax advantage for the purpose of the transactions in securities legislation. That means that the transactions in securities rules cannot apply where S396B or S404A does, and a clearance under ITA07/S701 cannot extend to the application of those sections. But clearance may still be relevant to the extent that S396B and S404A do not apply.
HMT central funds
Source: gov.uk (2025-10-16)

This collection brings together the Consolidated Fund, the National Loans Fund, the Contingencies Fund and the Exchange Equalisation Account.

The following central funds are administered by HM Treasury which includes producing annual accounts. The maintenance and integrity of the content on this page is the responsibility of the relevant Accounting Officer; the work carried out by the auditors does not involve consideration of these matters and accordingly the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.

Read the HM Treasury annual reports and accounts (https://www.gov.uk/government/collections/hmt-annual-report).
Mr O Olusanya v DHL eCommerce UK Ltd: 3304676/2024
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Mr O Olusanya v DHL eCommerce UK Ltd: 3304676/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/6825ef21b2527e8de9b014e9/Mr_O_Olusanya_v_DHL_ECOMMERCE_UK_LIMITED_3304676_2024_CMPH_Judgment.pdf).
National Federation of Demolition Contractors (The)
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 National Federation of Demolition Contractors (The) 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 National Federation of Demolition Contractors (The) 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:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Safety Report: Silver Expandable Blue and Pink Butterfly Ring (2511-0074)
Source: gov.uk (2025-11-13)

Product Safety Report for Silver Expandable Blue and Pink Butterfly Ring presenting a serious chemical risk.

Summary

Product: Silver Expandable Blue and Pink Butterfly Ring

Hazard: The product presents a serious chemical risk as the nickel content is greater than the maximum permissible limit.

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

Product information

Hazard

The product presents a serious chemical risk as the nickel content is greater than the maximum permissible limit. Nickel is a sensitiser and can cause allergic reactions if present in products that come into direct and prolonged contact with the skin.

Further information on the health effects of nickel exposure can be accessed on Gov.uk at the following link: https://www.gov.uk/government/publications/nickel-properties-incident-management-and-toxicology

The product does not meet the requirements of the REACH Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2511-0074

Notified by: Local Authority Trading Standards
Mr A Slater  v Joined Up SaaS Ltd: 2302110/2022
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in Mr A Slater v Joined Up SaaS Ltd: 2302110/2022 - Judgment (https://assets.publishing.service.gov.uk/media/66d837a57a73423428aa2f09/A_Slater_v_Joined_Up_Saas_Limited_2302110-2022_Judgment_23-Aug-24.pdf).

Read the full decision in Mr A Slater v Joined Up SaaS Ltd: 2302110/2022 - Reasons (https://assets.publishing.service.gov.uk/media/6703ad81080bdf716392eeb9/A_Slater_v_Joined_Up_SaaS_2302110-2022_Written_Reasons_23-Sep-24.pdf).

Read the full decision in Mr A Slater v Joined Up SaaS Ltd: 2302110/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e41124f356a2dc0e39b4e2/Mr_A_Slater_v_Joined_Up_SAAS_Limited_2302110-2022_reserved_judgment_reasons_24-03-25.pdf).
Device World Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Device World Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr F Pick and Ms J Cox v Norfolk and Suffolk NHS Foundation Trust: 3310282/2023 and 3310283/2023
Source: gov.uk (2025-01-30)

Employment Tribunal decision

Read the full decision in Mr F Pick and Ms J Cox v Norfolk and Suffolk NHS Foundation Trust: 3310282/2023 and 3310283/2023 - Judgment (https://assets.publishing.service.gov.uk/media/679a5af661c295e9331f789b/Mr_FERDINAND_PICK_and_other_v_Norfolk_and_Suffolk_NHS_Foundation_Trust_3310282_2023__3310283_2023_FMH_Judgment.pdf).
J Robotham v Margate, Holy Trinity And St John's Church Of England Primary School and Kent County Council: 2306364/2020
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in J Robotham v Margate, Holy Trinity And St John’s Church Of England Primary School and Kent County Council: 2306364/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68f650d41c9076042263f0d4/J_Robotham_v_Margate__Holy_Trinity_and_St_John_s_Church_of_England_Primary_School_and_Kent_County_Council_2306364-2020__so_jud_pub.pdf).
Qualifying higher plant notification (reference: 25/Q04)
Source: gov.uk (2025-03-06)

Details of a notification to release a qualifying higher plant.

This document is a notice of intention to release a qualifying higher plant under schedule 3A of the Genetically Modified Organisms (Deliberate Release) (Amendment) (England) Regulations 2022.

The release will be made under a project titled ‘Field scale trials of CADENZA low asparagine QHP lines 23 (ACRYLOW Cadenza (PBO) 23) and 59 (ACRYLOW Cadenza (PBO) 59)’, starting on or after 11 March 2025.

For further information, contact the Defra GM team.

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Reference document for Temporary Admission: eligible goods and conditions for relief
Source: gov.uk (2025-06-25)

Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.

This document lists the goods that can be declared to the Temporary Admission procedure and therefore benefit from reliefs from Customs Duty. This list is exhaustive meaning no other goods, other than those that appear on the list, may be declared to the Temporary Admission procedure.

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, which give effect to the Temporary Admission document, are amended by The Customs (Miscellaneous Amendments) Regulations 2025 so that they reference the ‘Temporary Admission: Eligible goods and conditions for relief’ document, published on 25 June 2025.
CTM15430 - Distributions: general: repayment of preference shares
Source: gov.uk (2025-08-05)


CTA10/S1023 (3), (4) and (5)

The repayment of certain preference shares is not a repayment of share capital for the purposes of CTA10/S1022.

Preference shares are shares which:
- do not carry any right to dividends other than dividends at a fixed percentage of the nominal value of the shares, and
- carry rights in respect of dividends and capital that are comparable with those general for quoted fixed dividend shares.
CTA10/S1022 does not apply to the repayment of fully paid preference shares, if the preference shares
- were in issue at 6 April 1965, and continued to be fully paid preference shares from that date until their repayment, or
- were issued since 6 April 1965 as fully paid shares wholly for new consideration that was not derived from ordinary shares, and continued to be fully paid preference shares until repayment.
Consideration ‘derived from ordinary shares’ is consideration consisting of
- the surrender, transfer or cancellation of ordinary shares of any company, or
- the variation of rights in ordinary shares of any company, or
- value derived from a repayment of share capital paid in respect of ordinary shares of any company.
For the purposes of CTA10/S1022, ordinary shares are shares other than preference shares.

Non-redeemable shares, CTA10/S1023 (1) and (2)

The issue of certain non-redeemable shares is not a bonus issue for the purposes of CTA10/S1022.

CTA10/S1022 does not apply if the bonus issue:
- is of shares other than redeemable shares, and
- occurs more than ten years after the repayment of share capital.
This does not apply to a company within CTA10/S739 (broadly an unquoted or closely controlled company).
Product Safety Report: Wireless Boombox Speaker (2502-0053)
Source: gov.uk (2025-03-31)

Product Safety Report for Wireless Boombox Speaker presenting a serious risk of fire.

Summary

Product: Wireless Boombox Speaker

Hazard: The product presents a serious risk of fire due to poor quality internal connections and wires soldered directly to component tails.

Corrective action: The import has been rejected at the border

Product information

Hazard

The product presents a serious risk of fire due to poor quality internal connections and wires soldered directly to component tails. In a high-vibration environment, the wires could potentially detach and short-circuit, presenting a risk of fire. Improvements are also required to marking, labelling and documentation.

This product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The import has been rejected at the border

Additional information

PSD notification number: 2502-0053

Notified by: Local Authority Trading Standards
Mr P Shears v PE and Sports Project Ltd: 6013593/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mr P Shears v PE and Sports Project Ltd: 6013593/2024 - Judgment (https://assets.publishing.service.gov.uk/media/692d7a01ce50d215cae9627d/Mr_Paul_Shears_-vs-_PE_and_Sports_Project_Ltd_-_6013593.2024_-_Judgment.pdf).
A report on the exercise of IfATE’s relevant functions
Source: gov.uk (2025-11-27)

Institute for Apprenticeships and Technical Education (Transfer of Functions etc) Act 2025, report on exercise of the Secretary of State’s functions.

This report must set out what has happened to the functions previously carried out by the Institute for Apprenticeships and Technical Education (IfATE), including which are now being carried out by Skills England.
Tisski Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Tisski Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Target Housing
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 Target Housing 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 Target Housing recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.