theodi/ndl-core-corpus huggingface dataset:
Macclesfield College
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 Macclesfield College 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 Macclesfield College recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Commercial Discounts for Armed Forces Community

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.
Motor Insurance Taskforce report
Source: gov.uk (2025-12-10)

Government will continue its work to deliver against the actions set out in the Motor Insurance Taskforce final report.

Today (10 December 2025), the Economic Secretary to the Treasury and I are pleased to publish the final report of the cross-government taskforce on motor insurance (https://www.gov.uk/government/publications/motor-insurance-taskforce-final-report).

On entering office, this government was committed to tackling the soaring cost of motor insurance. Motor insurance provides peace of mind and financial security for millions of drivers, but the cost of premiums has become a real concern in recent years, impacting household budgets and, in some cases, limiting personal mobility and life chances.

This government’s commitment to kickstart economic growth and break down barriers to opportunities as part of our Plan for Change (https://www.gov.uk/missions) reinforced our commitment to act.

Since it was formed in October 2024, the taskforce has worked across government departments and with our independent regulators to understand this complex market and to agree a set of actions that aim to stabilise and reduce the premiums paid by drivers.

Across government, departments will continue their efforts to address the broader factors that contribute to the cost of claims, such as vehicle theft and the cost of repairs. This includes efforts to tackle vehicle-related crime, continue to make our roads safer and work closely with industry to encourage innovation in new vehicle technologies, driving efficiencies and reducing costs.

As well as setting out the actions government departments and regulators are taking, the report also explores the characteristics of the UK’s motor insurance market. It acknowledges that the market is strongly competitive and innovative and has faced real and increased costs to serve motorists in recent years.

The taskforce would like to acknowledge the support and insight of the stakeholder panel, representing both consumers and the motor and insurance industries and the insight of our colleagues in the devolved administrations. Their perspectives have been vital as we have sought to capture the needs and concerns of people and firms across the UK.

The taskforce’s work has now concluded. Over the coming months, the government will continue its work to deliver against the actions set out in the report.
Mr Z v Medway NHS Foundation Trust: 2300285/2022
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Mr Z v Medway NHS Foundation Trust: 2300285/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/661fbb4d3771f5b3ee757dc6/Mr_Z_v_Medway_NHS_Foundation_Trust_2300285-2022_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Mr Z v Medway NHS Foundation Trust: 2300285/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/680105a7ea3dd40f93681fd8/Mr_Z_v_Medway_NHS_Foundation_Trust_2300285-2022_Reconsideration_Judgment.pdf).
CH840000 - Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Ms E Todorova v ISS Facility Services Ltd: 6009335/2024
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Ms E Todorova v ISS Facility Services Ltd: 6009335/2024 - Judgment (https://assets.publishing.service.gov.uk/media/679904111c041dcc469dadfa/Ms_E_Todorova_v_ISS_Facility_Services_Limited_-_6009335-2024.pdf).
Local Growth Fund and Getting Building Fund: Process evaluation
Source: gov.uk (2025-07-25)

This report details findings from the process evaluation of the Local Growth Fund (LGF) and Getting Building Fund (GBF).

This report details the findings from the process evaluation of the Local Growth Fund (LGF) and Getting Building Fund (GBF).

The purpose of the evaluation was to reflect on the design, delivery and governance of the two funds. A mixed methods approach was used.
Open government
Source: gov.uk (2025-08-08)

Open government policies, guidance, news and related collections on the principles of transparency, accountability and public participation

UK Multi-Stakeholder Forum for Open Government

The UK Multi-Stakeholder Forum for Open Government (MSF) (https://www.gov.uk/government/groups/uk-multi-stakeholder-forum-for-open-government) was formed in 2012 and exists to promote the principles of transparency, accountability and public participation across the UK.
D Twigg v JLP Cosmetics Ltd: 6009680/2024
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in D Twigg v JLP Cosmetics Ltd: 6009680/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68a5b0c1ae61a32c04994d47/Daniel_Twigg_v_JLP_Cosmetics_Limited_6009680-2024._Judgment.pdf).
Regional security and political cooperation is critical to addressing the threat of terrorism in West Africa and the Sahel: UK statement at the UN Security Council
Source: gov.uk (2025-11-18)

Statement by Ambassador James Kariuki, UK Chargé d’Affaires to the UN, at the UN Security Council meeting on West Africa.

The United Kingdom shares the concern that Islamic State and Al-Qaeda affiliates are continuing to expand across West Africa and the Sahel, driving instability and committing deadly attacks against civilians. The fuel blockade in Mali imposed by Al-Qaeda-affiliate, JNIM, demonstrates the increasingly sophisticated tactics used by these groups.

I will make three points.

First, regional security and political cooperation is critical to addressing the threat of terrorism in West Africa and the Sahel.

We welcome the increased engagement between states in the region and encourage ECOWAS and AES members to continue deepening dialogue. We also welcome UNOWAS’s efforts to facilitate cooperation.

Regionally-led security initiatives could play an important role in tackling the threat from terrorism. We welcome the work towards a standby force to enable rapid deployment to counter shared threats, and the work to build on the Multinational Joint Taskforce and ECOWAS’ Counter-Terrorism Strategy.

We also note that the landmark Security Council resolution 2719 offers a potential tool through UN support to AU-led peace operations.

Second, the UK remains committed to working with African partners and supporting African-led initiatives to promote stability and security.

UK support includes funding and training for Nigeria’s National Counter-Terrorism Centre, Côte d’Ivoire’s Counter Terrorism Academy, and the Regional Intelligence Fusion Unit, which supports the Multinational Joint Taskforce. These initiatives, working together, help strengthen intelligence sharing and regional resilience.

We also encourage countries in the region to choose security partners carefully to avoid worsening the threat posed.

Third, to defeat terrorism and insecurity, it is necessary to tackle the drivers.

This includes improving governance, reducing poverty, countering disinformation, protecting civic space and tackling climate change. Without progress in these areas, conflict and terrorism will continue to destroy local communities and disrupt livelihoods, with disproportionate harm to women and children. The UK remains committed to working with partners to address these drivers.
Northern Ireland Waiting Times Statistics: Outpatient Waiting Times Quarter Ending June 2025
Source: gov.uk (2025-09-04)

Presents information on waiting times at the end of each quarter for a first consultant-led outpatient appointment and a first integrated clinical assessment and treatment services (ICATS) appointment.

Information is detailed below on the number of patients waiting, and length of time waiting, for a first appointment at a consultant-led outpatient service and integrated clinical assessment and treatment services (ICATS) at health and social care (HSC) trusts in Northern Ireland. The publications report on the performance of HSC trusts against the ministerial waiting time target in Northern Ireland.
Kelray 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 Kelray 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 Kelray 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
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.
Norfolk Chamber of Commerce and Industry
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 Norfolk Chamber of Commerce and Industry 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 Norfolk Chamber of Commerce and Industry 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
We also pledge the following:

-Offering opportunities for armed forces personnel to engage with the wider local business community at networking events to promote the services

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.
RFIG21130 - Statutory Residence Test (SRT): Split year treatment: Case 3 - Ceasing to have a home in the UK
Source: gov.uk (2025-04-07)


In this case an individual may receive split year treatment for a tax year if they leave the UK to live abroad, and they cease to have a UK home.

They must:
- be UK resident in the tax year
- be UK resident for the previous tax year (whether or not it was a split year)
- be non-UK resident for the tax year following the split year
- have one or more homes in the UK at the start of the tax year and at some point in the year cease to have any home in the UK for the rest of the tax year.
From the point the individual ceases to have a home in the UK they must:
- spend fewer than 16 days in the UK
- become resident for tax purposes in that country within 6 months
- be present in that country at the end of each day for 6 months, or
- have their only home, or all of their homes, if they have more than 1, in that country within 6 months
﻿
Mr E Wanyoike v Faith in Nature Ltd: 2408753/2022
Source: gov.uk (2025-08-08)

Employment Tribunal decision.

Read the full decision in Mr E Wanyoike v Faith in Nature Ltd: 2408753/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6891d55f25ba7325501b0a2e/Mr_E_Wanyoike_v_Faith_in_Nature_Limited_-_2408753_2022_-_Reserved.pdf).
Ms O Osewa v Serco Ltd and Serco Group plc: 2305481/2023
Source: gov.uk (2025-12-08)

Employment Tribunal decision.

Read the full decision in Ms O Osewa v Serco Ltd and Serco Group plc: 2305481/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/689dc55207f2cc15c935724f/Ms_O_Osewa_v_1__Serco_Limited_2__Serco_Group_Plc_2305481-2023_Judgment.pdf).

Read the full decision in Ms O Osewa v Serco Ltd and Serco Group plc: 2305481/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6932f7115b5198836f30413c/2305481-_2023_Oluwafunmilayo_Osewa_v_SERCO_LTD.pdf).
Government response to the Office for Environmental Protection’s review of implementation of the Bathing Water Regulations in England
Source: gov.uk (2025-02-13)

Provides the government response to the recommendations in the Office for Environmental Protection’s review of implementation of the Bathing Water Regulations in England.

In November 2024 the Office for Environmental Protection (OEP) published its review of the implementation of the Bathing Water Regulations in England.

Under section 29 of the Environment Act 2021, the government is required to respond to this review.

The OEP review contains recommendations for how implementation of the regulations could be improved. We have set out our response to address each recommendation.
Mrs R Hoque v NHS South East London Integrated Case Board and others: 2305636/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mrs R Hoque v NHS South East London Integrated Case Board and others: 2305636/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/6915b23fb49cc44345161704/Mrs_Ruhana_Hoque_v_NHS_South_East_London_Integrated_Care_Board_and_others_2305636-2024_-_Partial_Dismissal_Judgment_26-Aug-25.pdf).
Directions issued to Bournemouth, Christchurch and Poole Council
Source: gov.uk (2025-03-25)

Statutory directions issued due to poor performance in children's social care services (now revoked) and inadequate improvement in SEND services.

The children’s services statutory direction has been revoked following an Ofsted inspection in December 2024 (https://reports.ofsted.gov.uk/provider/44/2532287), and is no longer in force.

The SEND services statutory direction remains in place.

The children’s social care services direction requires Bournemouth, Christchurch and Poole Council to take steps to improve its services. This includes co-operating with the Department for Education’s appointed adviser, operating under an expanded mandate to support the council’s corporate leadership team. It follows a report by Ofsted (https://reports.ofsted.gov.uk/provider/44/2532287) (December 2021) that judged the overall effectiveness of Bournemouth, Christchurch and Poole’s services to be inadequate.

The statutory direction for SEND requires the council to take steps to improve its SEND services, including co-operating with the children’s and SEND services strategic improvement advisor, John Coughlan. This direction follows the 2021 joint Ofsted and Care Quality Commission SEND report (https://reports.ofsted.gov.uk/provider/44/2532287) and the lack of improvement for children and young people with SEND in the local area.
DSIT: special advisers' gifts, hospitality and meetings, April to June 2025
Source: gov.uk (2025-09-25)

Data on gifts and hospitality received by special advisers, and meetings they attended with senior media figures.

The Department for Science, Innovation and Technology (DSIT) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk:
- Special advisers’ gifts, hospitality, travel and meetings with external organisations (https://www.data.gov.uk/dataset/8c1503d0-3fc3-4427-a0c8-98bcb6ce6281/dsit-senior-officials-business-expenses-hospitality-and-meetings)
Regulatory Article (RA) 5850: military design approved organization (MRP Part 21 Subpart J)
Source: gov.uk (2025-11-28)

RA covering the responsibilities and privileges of the holder of military design organization approval.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Insolvency practitioner sanctions: Phillip Roberts 25 June 2025
Source: gov.uk (2025-09-03)

On 25 June 2025 a Disciplinary Consent Order was made against Phillip Roberts, of Hertfordshire

This Order is made in relation to allegations that Mr Roberts:

1) In his role as Liquidator in no less than 17 Creditors’ Voluntary Liquidations, breached the Fundamental Principle of Professional Competence and Due Care of the Insolvency Code of Ethics when he failed to submit conduct reports to the Insolvency Service within three months of his appointment.

2) Breached the Fundamental Principle of Professional Competence and Due Care of the Insolvency Code of Ethics, when in his role; - as Trustee in Bankruptcy, he failed to progress the administration of the estate in a timely manner; - as Administrator he failed to; - progress the Administration in a timely manner; - to file with the registrar of companies 14 receipts and payments accounts within the prescribed period; - as Trustee in Bankruptcy, he failed to make adequate enquiries relating to the sale of the bankrupt’s business and to progress the administration of the estate in a timely manner; - as Liquidator, he failed to progress the Liquidation in a timely manner; - as potential Liquidator, he failed to carry out sufficient due diligence to ascertain the financial position of the company and, thereafter, as Liquidator failed pursuant to Section 95 of the Insolvency Act 1986 to convert the Liquidation to a Creditors Voluntary Liquidation when he had reasonable grounds to form the opinion that the company was insolvent; - as Trustee in Bankruptcy, he failed to progress the administration of the estate in a timely manner; - as Liquidator, he failed in no less than 34 Creditors Voluntary Liquidations to deliver progress reports to the Registrar of Companies, within two months after the period end dates. - as Liquidator, he failed in no less than 7 Members Voluntary Liquidations to deliver to the Registrar of Companies and advertise in the London Gazette required post appointment notifications, within the prescribed time limits; and - as Liquidator of two companies, he failed to advertise his appointment in the London Gazette, and to deliver to the Registrar of Companies notice of his appointment as soon as reasonably practicable.

Accordingly, Mr Roberts was found liable to disciplinary action under the IPA’s Articles of Association.
PSPRB response to the 2025-26 England and Wales remit letter and timetable.
Source: gov.uk (2025-01-31)

Correspondence from PSPRB Chair to the Minister of State for Justice relating to 2025-26 remit letter and timetable.

The correspondence sets out the response of the Prison Service Pay Review Body to the 2025-26 remit letter (https://www.gov.uk/government/publications/remit-letter-for-the-psprb-2025-england-and-wales-pay-round) and sets out the timetable for the round.
Sanctions compliance in the Cryptoassets sector: Threat Assessment
Source: gov.uk (2025-07-21)

Assessment of threats to UK financial sanctions compliance: a report from OFSI to support a risk-based approach to compliance in Cryptoassets sector.

This publication is one in a series of sector-specific assessments by the Office of Financial Sanctions Implementation (OFSI) addressing threats to UK financial sanctions compliance.

These assessments demonstrate OFSI’s commitment to proactively investigate breaches of UK financial sanctions. This assessment provides information on suspected sanctions breaches only and is intended to assist stakeholders with prioritisation as part of a risk-based approach to compliance.
Opportunity to deliver HLPAS in Barnsley and Lancaster
Source: gov.uk (2025-01-09)

Opportunity to deliver Housing Loss Prevention Advice Service (HLPAS) Barnsley and Lancaster.

The Legal Aid Agency (LAA) funds the Housing Loss Prevention Advice Service (HLPAS) throughout England and Wales to provide:

Early legal advice to anyone at risk of possession proceedings and loss of their home – advice can be provided in relation to housing, debt and welfare benefits issues.

In court duty on the day emergency advice and advocacy to anyone facing possession proceedings

The service enables anyone at risk of losing their home or facing possession proceedings to get free legal advice, and representation in court, regardless of their financial circumstances.

As a result, the LAA is inviting providers who hold Housing and Debt contracts, to express an interest in delivering HLPAS in Barnsley and/or Lancaster.

Next Steps

Please contact xxx@xxx.xx (mailto:xxx@xxx.xx) by 5pm on 14 January 2024 to express your interest in delivery of either service, following which you will receive details of next steps.

Further detail on the HLPAS Service can be found at Housing Loss Prevention Advice Service (HLPAS) - GOV.UK (https://www.gov.uk/government/publications/housing-loss-prevention-advice-service-hlpas)
BLM20225 - Defining long funding leases: the three tests: the lease payments test: CAA01/S70O
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

The lease payments test is one of the two main tests that may result in operating leases being classified as long funding leases. The other is the useful economic life test, BLM20255 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20255).

The lease payments test is met when the present value (BLM20235 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20235)) of the minimum lease payments (BLM20230 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20230)) is equal to or more than 80 per cent of the fair value of the asset (BLM20245 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20245)).

The lease payments test means that a lease which does not meet the indicative 90% test in SSAP 21 (BLM11200 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm11200)) may be a long funding lease. There is no similar 90% test in IAS 17.

This test applies whether the lease is accounted for as a finance lease, loan or operating lease.
About us
Source: gov.uk (2025-03-31)

Teaching Regulation Agency (TRA) is an executive agency sponsored by the Department for Education. We are responsible for regulating the teaching profession

About us

We are entrusted with regulating the teaching profession in England and act on behalf of the Secretary of State. Our core responsibilities include taking action on receipt of allegations of serious misconduct, investigating allegations of serious teacher misconduct and ensuring appropriate actions are taken to uphold professional standards and provide support to employers, schools and headteachers in fulfilling their safeguarding duties. We are responsible for processing and maintaining prohibition checks of teachers.

Who we are

We’re an executive agency of the Department for Education (https://www.gov.uk/government/organisations/department-for-education), based in Coventry.

Our responsibilities

We’re responsible for
- investigating all cases of misconduct received and progressing those cases assessed to be serious enough to result in prohibition, if proven, through to hearing
- considering and making decisions on whether an interim prohibition order should be imposed to prevent a person working whilst an investigation is carried out
- administering the hearing process and procedures, ensuring the constitution of the professional conduct panel reflects regulation and guidelines
- acting as decision maker on behalf of the Secretary of State to consider the professional conduct panel’s recommendation and determine whether a prohibition order is appropriate – the decision maker will also decide whether a teacher may apply for a review of the order
- managing applications for a prohibition order to be set aside
- managing the induction appeals process, which includes reviewing the submitted appeal, organising a panel to consider the case and making recommendations to the Secretary of State.
More information about the purpose of the Teaching Regulation Agency is in our corporate plan (https://www.gov.uk/government/publications/teaching-regulation-agency-corporate-plan).

The Teaching Regulation Agency, GDPR and your data (https://www.gov.uk/government/organisations/teaching-regulation-agency/about/personal-information-charter).

Corporate information

Access our information
- Accessible documents policy (https://www.gov.uk/government/organisations/teaching-regulation-agency/about/accessible-documents-policy)
- Complaints procedure (https://www.gov.uk/government/organisations/teaching-regulation-agency/about/complaints-procedure)
Our Personal information charter (https://www.gov.uk/government/organisations/teaching-regulation-agency/about/personal-information-charter) explains how we treat your personal information.
RFIG21560 - Statutory Residence Test (SRT): Temporary non-residence: Tax when returning to the UK after a period of temporary non-residence
Source: gov.uk (2025-04-04)


If an individual is within the scope of the temporary non-residence rules, they will become liable to tax in the year or part year (in the case of a split year), of their return to the UK on certain income and gains:
- accruing
- arising
- remitted to the UK
during periods when they were temporary non-resident. These are considered briefly below.

They will become liable to tax on:
- certain pension payments, lump sums and certain other charges
- income taxable under the disguised remuneration rules
- remitted foreign income (for remittance basis users)
- distributions from closely controlled companies
- loans to participators written off or released
- chargeable event gains
- offshore income gains
- capital gains
The temporary non-residence charges for these items will apply as if the income or gain arose in the period that they returned to the UK. (See RFIG21580 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21580) onwards for more information).
2025 to 2026 Postgraduate Doctoral UK passport details form
Source: gov.uk (2025-04-28)

A form for postgraduate Doctoral students to provide proof of identity.

Proof of identity

You should include valid UK passport details in your application.

Use the ‘UK passport details’ form if you need to send the details after you have submitted your application. Do not send the passport itself.

If you do not have a UK passport (or it has expired), send a copy of your original birth or adoption certificate to Student Finance England.

Include your name and address. You should also include your customer reference number if you have one. This is an 11-digit number. You can find it on letters or emails you’ve had from Student Finance England.

If you’re an EU national, send your passport or national identity card.

You can find the UK passport details form for other available academic years here:
- 2024 to 2025 academic year form (https://www.gov.uk/government/publications/2024-to-2025-postgraduate-doctoral-uk-passport-details-form)
- 2023 to 2024 academic year form (https://www.gov.uk/government/publications/2023-to-2024-postgraduate-doctoral-uk-passport-details-form)
Karbon Homes Limited
Source: gov.uk (2025-09-24)

The Regulator of Social Housing's view of how well Karbon Homes Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Mr A Baharie and Mr M Moore v Thomas Albert Simpson (T/a Fleet Services North East: 2501847/2024 and Others
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mr A Baharie and Mr M Moore v Thomas Albert Simpson (T/a Fleet Services North East: 2501847/2024 and Others - Judgment (https://assets.publishing.service.gov.uk/media/67dab78a1a60f79643028411/Mr_A_Baharie____other_v_Thomas_Albert_Simpson_trading_as_Fleet_Services_North_East_2501847-24___others_Judgment.pdf).
Check if you need to register a trailer before towing it abroad
Source: gov.uk (2025-08-25)

You must register all trailers over 750kg to drive to or through most countries in Europe.

Trailers that have to be registered

You must register all trailers over 750kg to drive to or through most countries in Europe, apart from Ireland, Cyprus, Malta and Spain.

This means that these trailers making international journeys will need to:
- display their own registration plate (separate from the vehicle towing them)
- have a trailer registration certificate that can be shown to a foreign authority on request
Register your trailer

You must register your trailer to travel in these countries:

Albania, Andorra, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Italy, Kazakhstan, Latvia, Lithuania, Luxembourg, Macedonia, Moldova, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russia, San Marino, Serbia, Slovakia, Slovenia, Sweden, Switzerland and Ukraine.

Register your trailer to take it abroad (https://www.gov.uk/register-trailer-to-take-abroad).

It costs:
- £26 to register a trailer for the first time
- £21 to issue a new registration certificate for a new registered keeper
- £10 for a replacement UK trailer registration certificate
Countries where you don’t need to register your trailer

You do not need to register trailers that are only used:
- in the UK
- for journeys between the UK and Ireland
You also do not need to register trailers used in:
- Cyprus
- Malta
- Spain
However, you must register trailers to tow them through any country where the rules apply (#countries-where-the-rule-applies) to reach Cyprus, Malta or Spain.

If you have an abnormal load trailer

You need a keeper’s certificate for an abnormal load trailer (https://www.gov.uk/government/publications/get-an-abnormal-load-trailer-keepers-certificate-to-use-it-abroad) to take it abroad. Carry the keeper’s certificate in your vehicle when you go abroad.

Some countries measure abnormal loads differently from the UK. Check with each country you’re travelling through to find out if the load you’re transporting counts as abnormal there.

Register for updates on GOV.UK (https://www.gov.uk/email-signup/?topic=/transport/professional-driving-of-lorries-buses-and-coaches) and via DVLA email alerts (https://public.govdelivery.com/accounts/UKDVLA/subscriber/new).
M Ahmad v East London Bus and Coach Company Ltd: 6013157/2025
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in M Ahmad v East London Bus and Coach Company Ltd: 6013157/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/69245e8ff2b88d41c7ba7eb6/Mr_M_Ahmad_v_East_London_Bus___Coach_Co_Ltd_-_6013157_2025_-_Judgment_.pdf).
Designation of Great British Energy Group Ltd as Great British Energy
Source: gov.uk (2025-05-19)

The Secretary of State has designated Great British Energy Group Limited (Company Number: SC825539) as Great British Energy.

Section 1 of the Great British Energy Act 2025 provides that the Secretary of State may by notice designate a company as Great British Energy. In exercise of the powers in that section the Secretary of State hereby gives notice designating Great British Energy Group Limited (Company Number: SC825539) as Great British Energy.

This notice of designation was given on 19 May 2025 and has effect from 00:00 on 21 May 2025. It has been published above in accordance with section 1 of the Great British Energy Act 2025.
PM meeting with Prime Minister Støre  of Norway: 9 May 2025
Source: gov.uk (2025-05-09)

The Prime Minister met Prime Minister Jonas Gahr Støre of Norway this afternoon onboard a Norwegian coastguard vessel.

The Prime Minister met Prime Minister Jonas Gahr Støre of Norway this afternoon onboard a Norwegian coastguard vessel.

The Prime Minister began by thanking Prime Minister Støre for hosting the Joint Expeditionary Force summit today. It was a vital forum to address evolving defence and security issues, the leaders agreed.

Both leaders reaffirmed their commitment to providing steadfast support to Ukraine and welcomed President Trump’s ongoing efforts to deliver a secure and lasting peace.

The leaders also discussed joint efforts between the UK and Norway to protect critical subsea infrastructure to safeguard economic security and working people at home. The Prime Minister updated on his visit to the Carrier Strike Group last month and thanked Prime Minister Støre for Norway’s vital contribution to the deployment.

Turning to the situation in Gaza, both agreed the situation on the ground was intolerable and more needed to be done to secure a lasting peace that delivered long-term security and stability for both Palestinians and Israelis.

The Prime Ministers also welcomed the signing of the Green Industrial Partnership by UK and Norwegian energy ministers earlier this week.

The leaders agreed to stay in close touch.
Liam Booth-Smith - Chief of Staff at the Prime Minister's Office, No.10 Downing Street - ACOBA Advice
Source: gov.uk (2025-06-24)

Advice to Lord Booth-Smith, former Chief of Staff at the Prime Minister's Office at No.10 Downing Street, on business appointments after leaving Crown service.

Lord Booth-Smith left his role at No.10 in May 2024.

External Affairs, Anthropic PBC

Lord Booth-Smith sought the Committee’s advice about taking up a role with Anthropic PBC. The letter (https://assets.publishing.service.gov.uk/media/685a6d4e8567a0182009fdbf/Advice_Letter_-_Liam_Booth-Smith__External_Affairs__Anthropic.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in May 2025; and the appointment was taken up later that month. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/booth-smith-chief-of-staff-at-the-prime-ministers-office-no10-downing-street-acoba-advice/advice-letter-liam-booth-smith-external-affairs-anthropic-pbc?preview=8661337)
Office of the Small Business Commissioner annual report and accounts 2023 to 2024
Source: gov.uk (2025-06-12)

Report on the activities of the Office of the Small Business Commissioner from 1 April 2023 to 31 March 2024.

This report sets out the activities of the Office of the Small Business Commissioner (SBC) over the period from 1 April 2023 to 31 March 2024.

It includes:
- the department’s activities during the year
- highlights of projects
- a review of the progress made in meeting its objectives
Quilts for the Longest Day
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 Quilts for the Longest Day 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 Quilts for the Longest Day 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.
K King v All Seasons Philipburn Ltd: 8001537/2024
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in K King v All Seasons Philipburn Ltd: 8001537/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67d06b2ef5520788b54eef51/8001537.2024_-_Kieron_King_v_All_Seasons_Philipburn_Ltd_-_Judgment_Issued_28.02.2025.pdf).
M Z Bedoui v Greene King Retail Ltd: 2401084/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in M Z Bedoui v Greene King Retail Ltd: 2401084/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67cabaa23f8b61c757f9ffe7/M_Z_Bedoui_v_Greene_King_Retail_Limited_-_2401084.2024.pdf).

Read the full decision in Mr Z Bedoui v Greene King Retail Ltd: 2401084/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6847fcced0ca5d7801e4e67d/Mr_Z_Bedoui_v_Greene_King_Retail_Limited_2401084_2024.pdf).
Mr D Arciszewski v BGUK Ltd: 6014311/2025
Source: gov.uk (2025-11-18)

Employment Tribunal decision.

Read the full decision in Mr D Arciszewski v BGUK Ltd: 6014311/2025 - Judgment (https://assets.publishing.service.gov.uk/media/691c3987d140bbbaa59a293a/Mr_D_Arciszewski_v_BGUK_LTD_-_6014311_2025_-_Judgment.pdf).
Mr S P Cartwright v Simpsons (Preston) Ltd: 2408715/2023
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Mr S P Cartwright v Simpsons (Preston) Ltd: 2408715/2023 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6904b9ff14e0c1d9784174b0/Mr_SP_Cartwright_v_Simpsons__Preston__Limited_-_2408715.2023.pdf).