theodi/ndl-core-corpus huggingface dataset:
Spiropoulos v The Information Commissioner: [2025] UKUT 285 (AAC)
Source: gov.uk (2025-09-18)

Upper Tribunal Administrative Appeals Chamber decision by Judge Citron on 18 August 2025.

Read the full decision in UA-xx-xxxx-xxxx-GIA (https://assets.publishing.service.gov.uk/media/68c83b378dd3590c7dd7aec1/UA-xx-xxxx-xxxx-GIA.pdf).

Judicial Summary

The First-tier Tribunal dismissed the appellant’s appeal because it agreed with the Information Commissioner that the public authority did not hold the requested information. That was based on evidence in correspondence from the public authority to the Information Commissioner. The appellant himself (who, unlike the public authority, gave oral evidence at the First-tier Tribunal hearing) provided evidence that the requested information was in a record held by the public authority. The First-tier Tribunal did not explain, in terms, why it preferred the public authority’s evidence (on the central point in the case) over the appellant’s. The Upper Tribunal decides that the reasons could be inferred from the First-tier Tribunal decision as a whole (as the First-tier Tribunal decision was critical of the appellant’s evidence), and so there was no material error of law. It would have been good practice, however, for the First-tier Tribunal decision to have identified the conflict in the evidence before it (on the central point in the case) and to have expressly given reasons, no doubt brief, for preferring one piece of evidence over another. The appeal was dismissed as there was no material error of law.
Guidance on the application of the final price adjustment (FPA)
Source: gov.uk (2025-01-30)

Guidance on the final price adjustment, when it should be used and the methodology for calculating the adjustment.

Where cost over- or underruns occur on qualifying defence contracts this can lead to excess profit or losses arising for the contractor. The FPA allows these profits and losses to be shared between the contracting parties rather than falling entirely to the contractor or the MOD. The Single Source Regulations Office has published new guidance to help contracting parties understand the final price adjustment, when it should be used and how it should be applied.

The Procurement Act 2023 granted new powers to the SSRO to issue guidance in relation to the application or interpretation of any area of the law governing qualifying defence contracts. The FPA is the first topic on which the SSRO is issuing guidance under these new powers, in response to both MOD and industry feedback that it is an area requiring additional support and based on our experience of providing advice frequently on this topic.

This FPA guidance is focused on helping parties to understand and navigate the FPA process; addressing common questions; and enabling swifter and easier resolution of issues for contracting parties.

The SSRO has taken a new approach to how the guidance is structured, which includes:
- Providing more real-world scenarios to assist users’ understanding and help with known common issues.
- Reducing the need to cross reference between multiple documents, such as the guidance and the Regulations.
- Improving signposting for how to access further information or assistance.
The guidance helps contracting parties to understand:
- when a contract may be eligible for an FPA;
- the statutory timelines for an FPA, including when notification must be made to the other party;
- how to calculate the amount of an FPA correctly; and
- how to resolve common issues and where to get help.
This guidance takes account of stakeholder feedback as part of our consultation which ran between 3 October 2024 and 14 November 2024. We thank all respondents for their input. We are always interested to hear about the experience of users of our guidance to help us to understand how it may be further improved.

Queries relating to the guidance should be addressed to xxx@xxx.xx (mailto:xxx@xxx.xx). Referrals to the SSRO can be made for an opinion or determination on matters relating to an FPA.

The SSRO publishes its Responses to Commonly Asked Questions (https://www.gov.uk/government/publications/responses-to-commonly-asked-questions) on a quarterly basis, which may include more recent questions and answers regarding the FPA. These will be added to this guidance periodically, where appropriate.
About us
Source: gov.uk (2025-10-21)

The Regulatory Innovation Office (RIO) updates regulation, speeds up approval times and ensures regulatory bodies work together effectively.

Our mission is to transform the UK’s approach to regulation so that it becomes the best place in the world to invest in and commercialise new technologies.

We are a key government tool for driving change in regulation, and our goal is to:
- work with innovative businesses, regulators and departments to address regulatory barriers that are holding back innovation
- drive wider change in regulators’ behaviour and attitudes towards innovation
The RIO includes the Regulatory Horizons Council (https://www.gov.uk/government/organisations/regulatory-horizons-council/about) (RHC) and the Regulators’ Pioneer Fund (RPF). The RHC is an independent expert committee that supports the RIO’s objectives.

Lord Willetts was appointed Chair (https://www.gov.uk/government/news/former-science-minister-appointed-as-innovative-regulation-chair-to-bring-game-changing-tech-like-drone-medicine-deliveries-to-the-public-faster) in March 2025.

How we work

We work closely with businesses and regulators to learn about the challenges they face. By sharing ideas across government, we find and put in place solutions that help remove obstacles to innovation. To deliver impact we:
- collaborate with businesses to clarify regulatory challenges such as regulatory fragmentation and slow approval processes
- fund sandboxes and supports regulators to define new regulatory pathways
- support regulators to build expertise and capability in innovation
- provide grant funding to UK regulators and local authorities to adopt new and experimental regulatory approaches that remove barriers to innovation through the RPF
- work with ministers to provide the political cover for regulators to change behaviours and increase risk appetite
- engage regulators to agree target outcomes and metrics for implementation
- scans the horizon to identify regulatory reform required to support the rapid and safe introduction of technological innovation through the RHC
We are committed to working with regulators to speed up decisions and driving a culture of innovation within the UK’s regulatory system, while preserving the independence of regulatory decision-making.
South Kesteven District Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 South Kesteven District Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Industrial Strategy Advisory Council meeting minutes, 25 September 2025
Source: gov.uk (2025-11-19)

Summary of the ninth meeting of the Industrial Strategy Advisory Council (ISAC).

The ninth meeting of the Industrial Strategy Advisory Council (ISAC) took place at McKinsey and Company, London on Thursday 25 September 2025.

It was chaired by Dame Clare Barclay DBE and attended by:
- council members
- senior officials
- the secretariat of the ISAC
The Minister for Small Business and Economic Transformation joined the meeting for item 4 of the agenda.
Managing public money
Source: gov.uk (2025-06-12)

This publication offers guidance on how to handle public funds.

This 2023 version updates the 2021 version, previous versions may be found via the National Archives. (https://webarchive.nationalarchives.gov.uk/ukgwa/20130129110402/http:/www.hm-treasury.gov.uk/psr_mpm_index.htm)

The public, and Parliament acting on their behalf, have a right to expect that funds raised using powers agreed by Parliament will be used for the purposes intended. Public servants have a demanding fiduciary duty to use public money responsibly.

Much of what managing public money requires is just good common sense, or sound financial management. There are also some specific rules and conventions about how certain things are handled, which ensure that policies, programmes and projects work smoothly and serve their intended purposes.
RDRM32360 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: insufficient nomination - automatic additional nomination of income under ITA07s809H(4)
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Long-term residents RDRM32200 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32200) subject to the remittance basis charge must include a nomination of their foreign income and gains in order to validate their claim to the remittance basis (ITA07/s809C(2)). The minimum amount that can be nominated is £1 of foreign income or gains (as appropriate).

The term ‘insufficient nomination’ is not within the legislation itself, but has been coined by HMRC to describe the situation when an individual who is liable to pay the remittance basis charge has not nominated enough of their foreign income or gains on their SA return to produce the applicable charge for that year.

The legislation requires, the relevant tax increase (see RDRM32330 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32330)) and thus the remittance basis charge to always total the applicable amount. In cases of an insufficient nomination, this is achieved by ITA07/s809H(4) which effectively deems sufficient foreign income to be to be added to the actually nominated foreign income or gains to ensure the charge equals the amount applicable for that year. For example in 2015-2016 the charge levels were £30,000, £60,000 or £90,000.

Nominated amounts that are increased by ITA07/s809H(4) are always income, not capital gains, so the legislation can only ever produce income tax. This is regardless of the nature of any nominations made by the individual themselves, or the composition of their offshore portfolio. Refer to RDRM32370 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32370).
UN Human Rights Council 60: UK Statement for the Interactive Dialogue with the Special Rapporteur on contemporary forms of slavery
Source: gov.uk (2025-09-11)

UK Statement for the Interactive Dialogue with the Special Rapporteur on contemporary forms of slavery. Delivered at the 60th HRC in Geneva.

Thank you, Madame Vice President,

The United Kingdom thanks the Special Rapporteur for his tireless efforts and for his latest report on the worst forms of child labour.

It comes at a critical time. While global estimates from the ILO and UNICEF show a reduction in child labour since 2020, the reality remains stark: 138 million children affected worldwide.

The United Kingdom continues to work with partners to end the worst forms of child labour and to accelerate progress towards Sustainable Development Goal Target 8.7.

For example, in the DRC, we have helped strengthen the capacity of grassroots organisations to respond to severe child labour cases in artisanal cobalt mining.

In Bangladesh, our support has enabled garment sector suppliers to identify and address child labour risks.

We will continue to work with businesses and investors globally to raise awareness of child labour risks and to promote responsible business practices.

We also look forward to the sixth Global Conference on the Elimination of Child Labour in 2026. This will be an important opportunity to shape innovative and inclusive approaches.

Mr Special Rapporteur,

How we can ensure that children, as those directly impacted, can help us shape our future efforts to eliminate the worst forms of child labour?
A Middel v Dental Delta Academy Ltd: 1400174/2025
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in A Middel v Dental Delta Academy Ltd: 1400174/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/692d6983b3b9afff34e96296/Abigail_Middel_V_Dental_Delta_Academy_Limited_-_1400174.2025_-_Strike_Out_Judgment.pdf).
Veterans in Crisis Sunderland
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 Veterans in Crisis Sunderland 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 Veterans in Crisis Sunderland 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.
CTM16050 - Distributions: impact on Corporation Tax: introduction
Source: gov.uk (2025-07-29)


A distribution by a company is inadmissible as a deduction in computing the company's income (CTA09/S1305).

This rule applies to profits chargeable to CT as determined by CTA09/PART2.

Where the payment of a qualifying distribution by a UK branch of a non-resident company was made before 6 April 1999, it did not result in ACT being payable as ICTA88/S14 referred only to companies resident in the UK.

However, such a distribution did have tax consequences in being non-deductible in computing income.

For payments made before 6 April 1999

See CTM20060 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm20060) regarding the treatment of franked payments.

See CTM21250 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm21250) regarding the treatment of foreign income dividends (FIDs) paid.
Mr S Hussain v Renaissance Personnel Ltd: 6001596/2025
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Mr S Hussain v Renaissance Personnel Ltd: 6001596/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6852a82299b009dcdcb735f9/Mr_S_Hussain_v_Renaissance_Personnel_Ltd_-_6001596-2025.pdf).
Woodpecker Joinery Services
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Woodpecker Joinery Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Luke March
Source: gov.uk (2025-06-26)

Luke March has worked in non-executive director roles in the NHS since 1988 and is currently lead governor for the South Western Ambulance Service. He chaired the NHS integrated care system/partnership for Berkshire West to 2020 and the Royal National Hospital for Rheumatic Diseases NHS Foundation Trust until its merger in 2015. He was chair of Salisbury NHS Foundation Trust from 2005 to 2013 and previously served as deputy chair of Barts and The London NHS Trust. He was appointed as a lay member of the Independent Reconfiguration Panel from 1 June 2021.

Luke March has worked in non-executive director roles in the NHS since 1988 and is currently lead governor for the South Western Ambulance Service.

He chaired the NHS integrated care system/partnership for Berkshire West to 2020 and the Royal National Hospital for Rheumatic Diseases NHS Foundation Trust until its merger in 2015. He was chair of Salisbury NHS Foundation Trust from 2005 to 2013 and previously served as deputy chair of Barts and The London NHS Trust.

He was appointed as a lay member of the Independent Reconfiguration Panel from 1 June 2021.
G v The S NHS Trust and AC: 1302652/2022 and 1307662/2023
Source: gov.uk (2025-03-11)

Employment Tribunal decision.

Read the full decision in G v The S NHS Trust and AC: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67cff93f41f8dace7ab33ccb/G_v_The_S_NHS_Trust_xx-xxxx-xxxx_Reserved_Judgment.pdf).

Read the full decision in G v The S NHS Trust: xx-xxxx-xxxx and xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67cff9611e8cf8d652e5c83a/G_v_The_S_NHS_Trust_xx-xxxx-xxxx_xx-xxxx-xxxx_Final_Reserved_Judgment.pdf).
M Stark v Hoi Barbers Ltd: 8001540/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in M Stark v Hoi Barbers Ltd: 8001540/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6790f44843f931eea1a34dd9/8001540.2024_-_Monique_Stark_v_Hoi_Barbers_Ltd_-_Judgment_Issued_15.01.2025.pdf).

Read the full decision in M Stark v Hoi Barbers Ltd: 8001540/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/680a1bb37a11df940be1aa84/8001540.2024_-_Monique_Stark_v_Hoi_Barbers_Ltd_-_Judgment_Issued_09.04.2025.pdf).
Ms C Blesovsky v  Api Video SAS: 2201840/2025
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in Ms C Blesovsky v Api Video SAS: 2201840/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68bff309a74b1137c7edd752/Ms_C_Blesovsky_v_Api._Video_SAS_-_2201840-2025.pdf).
Severn Bay Corporate Solutions 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 Severn Bay Corporate Solutions 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 Severn Bay Corporate Solutions 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Discounts
- Armed Forces Charities
We also pledge the following:

-supporting armed forces charities such as the army benevolent fund and help for heroes

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.
Flat 16, Ellis Road, Southall, Middlesex, UB2 4UB: LON/00AJ/F77/2024/0608
Source: gov.uk (2025-02-25)

Residential Property Tribunal Decision of Mr R Waterhouse BSc (Hons) MA LLM FRICS on 12 February 2025

Read the full decision in C 250212 16 Ellis Road notice of determination (https://assets.publishing.service.gov.uk/media/67af21e4e270ceae39f9e1ec/C_250212_16_Ellis_Road_notice_of_determination.pdf). Read the full reasons in C 250212 FULL REASONS F77 16 Ellis Road (https://assets.publishing.service.gov.uk/media/67af2212e270ceae39f9e1ed/C_250212__FULL_REASONS_F77_16_Ellis_Road.pdf).
Ms G Shilton v Clydesdale Bank plc: 2400390/2022
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Ms G Shilton v Clydesdale Bank plc: 2400390/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6908d4c914e0c1d9784175a3/Ms_G_Shilton_v_Clydesdale_Bank_plc_-_2400390_2022_-_Judgment.pdf).

Read the full decision in Ms G Shilton v Clydesdale Bank plc: 2400390/2022 - Reasons (https://assets.publishing.service.gov.uk/media/68b16a8f23468ce937e0e992/Ms_G_Shilton_v_Clydesdale_Bank_plc_2400390_2022.pdf).

Read the full decision in Ms G Shilton v Clydesdale Bank plc: 2400390/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/68f0fe26e8e4040c38a3cf9f/Gillian_Shilton_v_Clydesdale_Bank_plc_-_2400390_2022_-_Reconsideration.pdf).
8 The Polygon London Sw4 0JG: LON/AY/F77/2024/0671
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of R Waterhouse FRICS on 21 January 2025

Read the full decision in 8 The Polygon London Sw4 0JG: LON/OOAY/F77/2024/0671 (https://assets.publishing.service.gov.uk/media/6792980723c34b0ef8fad638/H_250121_Decision_Template_F_F77_8_The_Polygon_London.pdf). Read the full reasons in 8 The Polygon London Sw4 0JG: LON/OOAY/F77/2024/0671 (https://assets.publishing.service.gov.uk/media/6792981423c34b0ef8fad639/G_250121__FULL_REASONS_F77_8_The_Polygon-_London_SW4_0JL.pdf).
Joint declaration of intent to develop direct rail passenger services between the UK and Germany
Source: gov.uk (2025-08-13)

Defines how the UK Department for Transport and the German Federal Ministry of Transport will cooperate to develop direct rail services between the two countries.

Joint declaration of intent that formalises the governments’ commitment to developing a direct international rail connection between the UK and Germany, involving the:
- Department for Transport (DfT)
- Federal Ministry of Transport (BMV) of the Federal Republic of Germany
This joint declaration of intent will establish government cooperation to explore the potential for direct rail services between the UK and Germany. This will include creating a taskforce to take forward this work.

The taskforce’s work will focus on addressing barriers to developing direct connections and topics, including:
- establishing border and security controls
- identifying capacity
- addressing regulatory requirements
Jo Lomas
Source: gov.uk (2025-06-04)

Jo Lomas was the UK government’s Envoy to the Commonwealth from October 2021 to May 2025. Jo was previously High Commissioner to the Republic of Rwanda, and non-resident Ambassador to Burundi from January 2018 to June 2021. Jo holds a BSc degree in political sciences from the University of Bristol and a Post Graduate Diploma in business studies from the Open University. Jo Lomas on X/Twitter .

Jo Lomas was the UK government’s Envoy to the Commonwealth from October 2021 to May 2025. Jo was previously High Commissioner to the Republic of Rwanda, and non-resident Ambassador to Burundi from January 2018 to June 2021.

Jo holds a BSc degree in political sciences from the University of Bristol and a Post Graduate Diploma in business studies from the Open University.

Jo Lomas on X/Twitter (https://twitter.com/JoLomasFCDO).
Business payment practices and performance: reporting requirements
Source: gov.uk (2025-09-02)

Guidance on the statutory reporting duty for companies and limited liability partnerships (LLPs).

This guidance is for companies and LLPs who must comply with the statutory reporting duty for payment practices and performance. It covers:
- who needs to report
- what needs to be reported
- how the information needs to be reported
- when the information needs to be reported
See the related impact assessments (https://www.gov.uk/government/consultations/business-payment-practices-and-policies-duty-to-report) and research report (https://www.gov.uk/government/publications/business-payment-practices-and-performance-impact-of-reporting-requirements).

Digital service

Business can use the digital service to:
- check if they need to publish a report (https://publish-payment-practices.service.gov.uk/decide)
- work out their reporting periods (https://publish-payment-practices.service.gov.uk/deadlines)
- publish a report (https://publish-payment-practices.service.gov.uk/publish)
- search for a report (https://check-payment-practices.service.gov.uk/)
For any queries related to the reporting requirement or digital service, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Please note: if you publish information using this service it will be visible to the public.
Contracts for Difference (CfD) Allocation Round 8: Supply Chain Plan questionnaire and guidance for solar applicants
Source: gov.uk (2025-10-24)

Details of the Supply Chain Plan application process for the Contracts for Difference (CfD) allocation round 8 for large-scale solar applicants.

In order to qualify for a Contract for Difference (CfD) Allocation Round, CfD applicants for solar generating stations of 300 megawatts (MW) or more will be required to submit a Supply Chain Plan (SCP) to the Department for Energy Security and Net Zero.

Timelines for when the application window will take place will be communicated in due course through the publication of a notice.

Successful applicants will be awarded a Statement of Approval from the Secretary of State, which the applicant can submit to the National Grid ESO (as delivery body) when they are applying to participate in the CfD allocation round.

Large-scale onshore wind applicants have been subject to the SCP policy in the past; for Allocation Round 8, ministers will decide whether onshore wind becomes eligible for the Clean Industry Bonus (CIB). This decision will be made later this year, following a recent public consultation. Depending on the outcome of this process, the SCP guidance may be updated to include onshore wind.

The aim of the Supply Chain Plan process is to encourage competitive, productive and sustainable supply chains for low carbon electricity generation projects. The Supply Chain Plan Questionnaire for solar projects is divided into 4 sections:
- green growth
- infrastructure
- innovation
- skills
The guidance expands on how to complete the questionnaire, how plans are marked, and on the process from assessment to implementation and final post-build report.

After the CfD Allocation Round, successful applicants will need to receive a further statement from the Secretary of State confirming they have successfully passed their Supply Chain Plan Implementation Assessment. This confirms delivery of, or progress against, the activities and outcomes committed to in the scored sections of the Supply Chain Plan. This is necessary to fulfil one of the CfD Operational Condition Precedent.

Enquiries

For any enquiries, please contact xxx@xxx.xx (mailto:xxx@xxx.xx)
CIRD68035 - Land Remediation Relief: Tax Credit: Amended claims
Source: gov.uk (2025-09-02)


FA98/Sch18/Para83J

The company can only amend or withdraw its claim by an amendment to its tax return.

Time limit

FA98/Sch18/Para83K

The time limit for amending, or withdrawing the claim is the same as for making the claim. It is the first anniversary of the filing date for the relevant company tax return. However, the company may make a claim, amendment or withdrawal at a later date if an Officer of Revenue and Customs allows it.

HMRC will deal with late claims broadly in accordance with Statement of Practice SP5/01 (https://www.gov.uk/government/publications/statement-of-practice-5-2001). While this does not specifically refer to Land Remediation Relief tax credits, the approach is the general one adopted.
UK's Janus Accelerator selected for NATO DIANA's 2026 defence innovation programme
Source: gov.uk (2025-06-15)

The Janus Accelerator will support a new cohort of cutting-edge companies developing dual-use technologies that enhance NATO's technological edge.

The UK’s Janus Accelerator has been selected as an activated site for NATO’s Defence Innovation Accelerator for the North Atlantic (https://www.diana.nato.int/) (DIANA) 2026 programme, reinforcing Britain’s position at the forefront of global defence innovation.

Based in London’s thriving White City Innovation District, the Janus Accelerator will support a new cohort of cutting-edge companies developing dual-use technologies that enhance NATO’s technological edge while addressing critical defence challenges.

The selection comes as DIANA launched its 2026 Challenge Call on 2 June, with Phase 1 of the accelerator programme scheduled to begin in early 2026.

Sharpening NATO’s technological advantage

DIANA was created by NATO to help identify and develop dual-use technologies that address challenges affecting Allied defence and security. DIANA supports companies working on solutions in key areas identified by the Alliance.

To respond to a changing world, DIANA is identifying, developing and facilitating adoption of appropriate dual-use emerging and disruptive technologies.

DIANA envisions a secure and peaceful future where technology is integral to the governance, protection, prosperity and resilience of people around the world. Through a thriving innovation ecosystem that effectively integrates academia, industry, investors, governments and not-for-profits, DIANA accelerates technology solutions across the full spectrum of conflict risk drivers, whether climate change, energy resilience, food insecurity, or warfare.

With 32 nations working together to create a collaborative, science-based and resilient technology pipeline, the world’s most successful Alliance can lead the way on innovation for peace and prosperity.

John Cunningham, Director of Defence Innovation, said:

The selection of the Janus Accelerator as an activated site for NATO DIANA’s 2026 programme represents a significant vote of confidence in the UK’s defence innovation ecosystem. This partnership will help unlock the potential of our most promising dual-use technologies, accelerating groundbreaking solutions to strengthen NATO’s capabilities while creating high-skilled jobs and economic growth here in Britain.

State-of-the-art innovation hub

Launched in January 2025 and in partnership with the Defence and Security Accelerator (DASA), the Janus Accelerator is delivered by the Janus Consortium and collocated with the NATO DIANA Regional Office at Imperial College London’s Innovation Hub.

Companies participating in the DIANA accelerator programme gain unparalleled exposure to government and military buyers, investors and end users across the Alliance – creating pathways to scale innovative solutions that address NATO’s most pressing security challenges.
CPS: annual reports
Source: gov.uk (2025-07-23)

Annual reports produced by the Crown Prosecution Service,

This collection of document include the Crown Prosecution Service’s annual report and accounts.

The papers were laid before Parliament in response to a legislative requirement or as a Return to an Address and was ordered to be printed by the House of Commons.
IEIM402005 - Reportable Information: Introduction
Source: gov.uk (2025-11-12)


Reportable Information: Introduction

The FATCA and CRS agreements for automatic exchange of information require specific information to be reported in respect of Account Holders who are identified by Financial Institutions [see IEIM400600] as holding Reportable Accounts [see IEIM401520].

Under all of the agreements the following information is required from Financial Institutions in respect of any person identified as holding Reportable Accounts:
- Name
- Address [see IEIM402020]
- Taxpayer Identification Number or similar (TIN) [see IEIM402040]
- Jurisdiction to which the information is reportable [see IEIM402060]
- The account number (or a functional equivalent in the absence of an account number) [see IEIM402080]
- The name and identifying number of the Reporting Financial Institution [see IEIM402100]
- The account balance or value as of the end of the calendar year or other appropriate period [see IEIM402120].
For CRS agreements, Financial Institutions must also report
- Date of birth of individuals, and
- Place of birth of individuals [see IEIM402180] subject to certain conditions.
For reporting for the calendar year 2026 onwards there are additional reporting requirements under CRS2.0. These are:
- whether the Account Holder has provided a valid self-certification [see IEIM402182 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402182)]
- the role(s) of Controlling Persons of Entity Account Holders [see IEIM402183 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402183)]
- the role(s) of Equity Interest Holders of an Investment Entity that is a legal arrangement [see IEIM401700 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim401700)]
- whether a valid self-certification has been provided for each Reportable Controlling Person [see IEIM402182 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402182)]
- whether the account is a joint account, and if so, the number of joint account holders [see IEIM402185 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402185)]
- the type of account [see IEIM402190 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402190)]
- whether the account is a Preexisting Account or a New Account [see IEIM402195 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402195)]
There are also additional reporting requirements depending on the type of account that is being reported on. The additional items for Custodial Accounts are dealt with at IEIM402200 and IEIM402220, Depository Accounts at IEIM402240 and other types of account at IEIM402260.
Farming evidence pack: A high-level overview of the UK agricultural industry
Source: gov.uk (2025-10-23)

Presents key agricultural statistics on the current state of the agriculture industry.

This evidence pack compiles key statistics to provide an overview of the agricultural industry. It covers topics such as industry structure, farm economics and accounts, and the environmental challenges faced by agriculture. The research and analysis in this pack are taken from existing published statistics, and further detailed analysis based on data from the Farm Business Survey.

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) Twitter: @DefraStats (https://twitter.com/@defrastats)
Shingles vaccination: guidance for healthcare practitioners
Source: gov.uk (2025-09-02)

Information about the shingles vaccination programme aimed at healthcare practitioners.

The aim of the herpes zoster (shingles) vaccination programme is to reduce the incidence and severity of shingles disease in older people.

The guidance for healthcare practitioners document includes information on:
- shingles infection
- programme delivery
- shingles vaccines
- vaccine eligibility
- vaccine administration
The SNOMED codes can be used to assist with identifying patients who are indicated for Shingrix® vaccine.

A training slide set for the shingles programme (https://www.gov.uk/government/collections/shingles-vaccination-programme) is available to download.

An eligibility calculator tool (https://find-public-health-resources.service.gov.uk/Shingles%20eligibility%20calculator/2213683EN001) is available to download. Health professionals can enter a patient’s date of birth into this interactive document to work out which vaccine they are eligible for and when to offer a second appointment. An accessible text version (https://www.gov.uk/government/publications/shingles-vaccination-eligibility-poster) of the eligibility tool is available.

Shingles web and social media display banners (https://www.healthpublications.gov.uk/ViewArticle.html?sp=Sshingleswebandsocialmediabanners) are available to download.
Mr N Phillips and Mrs C Phillips v Fernhill Health War Memorial Club: 1306935/2023 and 1306936/2023
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mr N Phillips v Fernhill Health War Memorial Club: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/662f86809e82181baa98a912/1306935_2023_Mr_N_Phillips_v_Fernhill_Health_War_Memorial_Club.pdf).

Read the full decision in Mr N Phillips and Mrs C Phillips v Fernhill Health War Memorial Club: xx-xxxx-xxxx and xx-xxxx-xxxx - Costs (https://assets.publishing.service.gov.uk/media/6797a65ecbd1e3a508a22cc3/Mr_N_Phillips_Mrs_C_Phillips_v_Fernhill_Heath_War_Memorial_Club_-_xx-xxxx-xxxx-_Judgement.pdf).
Call for sponsorship in relation to Fashion and Luxury Trade Mission to Japan
Source: gov.uk (2025-06-20)

The British Embassy in Tokyo is calling for sponsors to support an exclusive showcase and reception, welcoming UK delegates from the Fashion and Luxury sector.

The British Embassy in Tokyo is delighted to present an opportunity for partners and sponsors to support an exclusive showcase and reception, welcoming UK delegates from the Fashion and Luxury sector.

This exclusive event will also host key figures from Japan’s Fashion and Luxury industries, creating a valuable platform for networking and collaboration. The shared objective is to strengthen commercial ties and boost UK exports to the Japanese market.

UK brands will be showcased in the elegant setting of the historic Ambassador’s Residence, these invitation-only events will bring together an elite audience of Japanese fashion buyers, luxury media, stylists, cultural tastemakers and business leaders for a showcase of modern British excellence.

Companies interested in partnering or sponsoring this exciting initiative at the British Embassy Tokyo are invited to express their interest by contacting the Embassy no later than July 27th 2025.

This event is being delivered as part of the UK at EXPO program and so some restrictions may apply.

For partnership and sponsorship enquiries, please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) for the attention of Jennifer Fleming
Ms J Dickinson v V & A Enterprises Ltd: 2214947/2023
Source: gov.uk (2025-04-14)

Employment Tribunal decision.

Read the full decision in Ms J Dickinson v V & A Enterprises Ltd: 2214947/2023 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/67f7a26a6812c7adcf513eb6/Ms_J_Dickinson_v_V___A_Enterprises_Limited_-_2214947-2023_-_Corrected_Anonymised_Judgment.pdf).
Household Energy Efficiency statistics methodology note
Source: gov.uk (2025-08-28)

Methodology note and background quality report accompanying statistical releases on Household Energy Efficiency Statistics.

The methodology note summarises the methodology used to produce estimates of various elements of the Energy Company Obligation (ECO), Domestic Green Deal (GD) and levels of insulation in Great Britain. It is intended to help users understand the assumptions made in the compilation of these statistics and some of the limitations of the data sources.

The background quality report summarises the quality assurance relating to statistics on ECO, GD and insulation levels in Great Britain.
Mr L E P Paz v Cutting Edge Precision Engineering Ltd (in liquidation): 3308210/2023
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr L E P Paz v Cutting Edge Precision Engineering Ltd (in liquidation): 3308210/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68653b1818fa24320d289441/Mr_L_E_Perez_Paz__v_Cutting_Edge_Precision_Engineering_Ltd__in_liquidation__-3308210-2023-_Strike_out_Judgment.pdf).