theodi/ndl-core-corpus huggingface dataset:
Local Authority and Transport Operators Data Collection System Discovery report
Source: gov.uk (2025-03-13)

A discovery report focusing on exploring ways the Department for Transport collects data from local authorities and other transport operators.

A Digital Data Collection Discovery Report that outlines potential improvements to the data collection process. This report explores opportunities to collect statistical data through digital solutions.

The discovery was conducted by Lagom Strategy between November 2023 and February 2024.
DAO qualification specification: Level 7
Source: gov.uk (2025-04-15)

Qualifications for Defence Awarding Organisation courses.

Our contact email address has changed to xxx@xxx.xx (mailto:xxx@xxx.xx).

Qualifications for Defence Awarding Organisation courses.

Related information
- Defence Awarding Organisation (https://www.gov.uk/government/groups/defence-awarding-organisation)
Product Recall: Anker Power Banks A1681, A1689 and A1647  (2507-0045)
Source: gov.uk (2025-07-23)

Product Recall for Anker Power Banks A1681, A1689 and A1647 presenting a risk of fire.

Summary

Product: Anker Power Banks A1681, A1689 and A1647

Hazard: The product presents a risk of fire as the lithium-ion batteries can overheat whilst in use.

Corrective action: The products have been recalled from end users.

Product information

Affected products

Hazard

The product presents a medium risk of fire as the lithium-ion batteries can overheat whilst in use. This can lead to localised smoking, melting and/or a risk of fire.

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

Corrective action

The product has been recalled from end users.

Users should stop using the product immediately. For further information and to access Anker’s online recall form, please visit: https://www.anker.com/uk/rc2506.

Users who purchased this product via TKMaxx should stop using it immediately and return it to any TKMaxx store for a full refund. For more information please visit: https://www.tkmaxx.com/uk/en/l/product-recall

Additional information

PSD notification number: 2507-0045

Notified by: Local Authority Trading Standards
Mr J Turner v Allied Vehicles Ltd: 4106638/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mr J Turner v Allied Vehicles Ltd: 4106638/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67efbc5dd065389a655cef89/Mr_J_Turner_v_Allied_Vehicles_Ltd_-_4106638.2024_-_Fair_Judgment.pdf).
Producer responsibility regulations
Source: gov.uk (2025-08-12)

Producer responsibility laws in the UK cover packaging, electrical and electronic equipment (EEE), batteries and end of life vehicles (ELVs).

Producer responsibility is about making sure businesses that manufacture, import and sell these products are responsible for their end of life environmental impact.

The regulations require businesses to:
- minimise waste arising from these products and promote their re-use
- ensure the waste products are treated and meet recovery and recycling targets for the waste materials
- design products by reducing material use and enhancing reusability and recyclability
Enforcing compliance: the regulators

The UK environmental regulators for producers, producer compliance schemes and treatment facilities are:
- Environment Agency (England) (https://www.gov.uk/government/organisations/environment-agency)
- Natural Resources Wales (Wales) (https://naturalresources.wales/permits-and-permissions/waste-permitting)
- Northern Ireland Environment Agency (Northern Ireland) (https://www.daera-ni.gov.uk/)
- Scottish Environment Protection Agency (Scotland) (http://www.sepa.org.uk/)
- Department for Business and Trade (https://www.gov.uk/government/organisations/department-for-business-and-trade) for the ELV regulations
- Office for Product Safety and Standards (https://www.gov.uk/government/organisations/office-for-product-safety-and-standards) for placed on the market regulations for WEEE and batteries, for distributors of WEEE and batteries, producers of industrial and automotive batteries and restrictions on heavy metals in vehicles
Local reference rent levels
Source: gov.uk (2025-12-01)

Local reference rent (LRR) levels in broad rental market areas, residential property in England, by number of rooms collection.

Interpreting the local reference rents tables

Users of the tables should note:
- a local reference rent (LRR) determination does not exist until it is applied to a specific case
- the figures in the tables are simply those agreed generally in discussions between Rent Officers and form the basis of their LRR determinations
- they have no legal status
- the LRR has no bearing on the housing benefit entitlement of private rented sector claimants where one of the other determinations that Rent Officers make is a lower figure
- the VOA seeks to ensure that the information published in the tables is up-to date and accurate as at the date shown however, none of the information on our website constitutes professional advice
- the information in the LRR tables provides a general guide. It does not constitute any predictor or guaranteed indicator of how much housing benefit entitlement a claimant is likely to receive. Nor does the information provide any guaranteed indicator of the condition of or trends in the private rental market
- the VOA does not accept any liability for actions or judgments that housing benefit claimants or others take arising from their use of the tables below
- the LRR tables are subject to Crown copyright
Green Gas Support Scheme (GGSS) and Green Gas Levy (GGL): interim evaluation 2025
Source: gov.uk (2025-08-28)

The second annual interim report in the evaluation of the GGSS and GGL synthesises the collective findings of activities and outputs up to early spring 2025.

This annual interim report is the second published output of the evaluation of the GGSS and GGL, reflecting and synthesising the findings from the second-year evaluation of their activities and outputs.

Areas of interest include:
- GGSS administration
- GGSS budget management
- GGL administration
The report is structured around 3 GGSS and 2 GGL evaluation questions for the process evaluation. It covers:
- the second GGSS process evaluation interviews
- the refined contribution claims for GGSS and GGL
- updated analysis of scheme and levy application and monitoring data
- preliminary assessment of outcomes and impact
DESNZ commissioned RSM UK Consulting LLP, supported by Winning Moves and Ricardo Energy, to undertake this research.

See the Green Gas Support Scheme (GGSS) and Green Gas Levy (GGL): interim evaluation 2024 (https://www.gov.uk/government/publications/green-gas-support-scheme-ggss-and-green-gas-levy-ggl-evaluation).
Specialist Chauffeur 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 Specialist Chauffeur 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 Specialist Chauffeur 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
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Recruiting: A commitment to guarantee an interview for any veterans that meet the essential criteria set out in the role profile.

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.
Screening tests for you and your baby (STFYAYB)
Source: gov.uk (2025-09-26)

STFYAYB provides information about the screening tests offered during and after pregnancy.

This information is about the screening tests you will be offered during your pregnancy and after your baby is born. It explains the different types of test and what the tests are looking for.

Easy read versions of this leaflet (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby-easy-guides) are available. Additional information is also available for parents of babies who are in a special care baby unit, neonatal intensive care unit or paediatric intensive care unit (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby-babies-in-special-care-units).

We hope this advice will help prepare you for discussions with your midwife or doctor so that you can ask the questions that are important to you.

It is your decision whether or not to have any of the tests described.

In this publication, we use the terms ‘woman’ and ‘women’ to refer to anyone able to become pregnant, including trans men. Trans men who are pregnant should be offered the same antenatal and newborn screening tests as other pregnant individuals.

The information is available in 12 other languages: Arabic (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.ar), Bengali (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.bn), Chinese (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.zh), French (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.fr), Latvian (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.lv), Lithuanian (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.lt), Polish (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.pl), Portuguese (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.pt), Punjabi (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.pa), Romanian (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.ro), Somali (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.so) and Urdu (https://www.gov.uk/government/publications/screening-tests-for-you-and-your-baby.ur).

See how to print digital leaflets (https://www.gov.uk/guidance/how-to-order-population-screening-leaflets#print) if you want to print any sections of this guidance.

Free printed copies of this leaflet are also provided for local screening providers to give to women who cannot access the internet. Screening services can view the full PDF of the printed leaflet and order printed copies on the APS online ordering portal (https://phe-screening.theapsgroup.com/ViewArticle.html?sp=Sscreeningtestsforyouandyourbaby) (requires login).

To request another format, you can phone xx-xxxx-xxxx or email xxx@xxx.xx (mailto:xxx@xxx.xx).
Preston guidance: September 2025
Source: gov.uk (2025-10-16)

Preston factors (earnings and interest factors) are provided for employers.

Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.

The factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.
ARTG2190 - Reviews and appeals for direct taxes: appealing against a decision: telling the customer about the decision
Source: gov.uk (2025-07-22)


In direct taxes the appealable decision is the formal notice, such as the notice of assessment, amendment, closure notice or determination. In each case the right of appeal is specifically given by statute, and appealable decisions include, but are not limited to
- assessments
- amendments
- closure notices
- determinations
- information notices
- directions.
The formal notice tells the customer what the decision is and about their rights of appeal.

Some formal notices also tell the customer about the background to the decision and how we reached it. Where this is not explained in the notice, it is good practice to send the customer a separate explanation letter. In some circumstances it may be appropriate to issue an explanation letter before the formal notice to explain our intent to make an appealable decision. This will give the customer an opportunity to make representations to us before we issue the formal notice.

Standard template wording for explaining our intent to make an appealable decision can be found in ARTG15000 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg15000).

Explanation letters

In any explanation letter we should normally, where relevant, explain to the customer
- what our decision is
- what period our decision covers
- what we believe are the relevant facts
- the reasons why we have reached our decision
- how the specific legislation applies to the customer’s circumstances
- how we have calculated the amount of any tax, national insurance contributions or penalties.
The information in an explanation letter will help the customers and their agents understand the decision we have made, and the reasons and legal basis for this. The decision maker should bear in mind, particularly where the customer is unrepresented, that their letter should be clear and easy to understand even if referring to legislation.

If explanation letters are properly worded and the customer subsequently asks for a review of the decision, see ARTG4000 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4000) onwards, the review officer should easily be able to identify from the formal notice and explanation letter
- the decision they are required to review
- the facts on which the decision maker relied
- the decision maker's reasoning, and
- the relevant legislation.
Where the decision maker is notifying the customer of a decision following a penalty warning letter, see EM5207b (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em5207b).

Accountancy issues

Where a Decision Notice relies on accountancy, the accountancy position must be agreed in accordance with the Commissioners’ Advisory Accountant’s procedures, which means you must refer it to an accountant as soon as possible: the Advisory & Forensic Accountants SharePoint page has a link to ‘Find an Accountant’ to obtain the contact details of an accountant for your business area.
Pitches 2, 4, 12, 15, 16, 24 and 26 Nepgill, Nepgill Park, Bridgefoot, Workington, CA14 1YG and 18, 20 and 22 Millbanks Court, Nepgill Park, Bridgefoot, Workington, CA14 1WB : MAN/ 16UB/PHI/2023/0312, 0313,  0314, 0315, 0316, 0317, 0318, 0319,  0320 & 0321
Source: gov.uk (2025-07-02)

Northern region Judge J Going and Tribunal Member Mr K Kasambara sitting on 27 February 2024

Read the full decision in Pitches 2, 4, 12, 15, 16, 24 and 26 Nepgill, Nepgill Park, Bridgefoot, Workington, CA14 1YG and 18, 20 and 22 Millbanks Court, Nepgill Park, Bridgefoot, Workington, CA14 1WB : MAN/ 16UB/PHI/2023/0312, 0313, 0314, 0315, 0316, 0317, 0318, 0319, 0320 & 0321 (https://assets.publishing.service.gov.uk/media/680ccca956bc2cfe7f7f5bcd/Nepgill_Park_pitch_fee_Decision.pdf)
Risk and protective factors of anti-social behaviour perpetration
Source: gov.uk (2025-08-07)

This research was commissioned to increase the Home Office’s understanding of the risk and protective factors of anti-social behaviour (ASB) perpetration.

The Home Office commissioned Ipsos UK to conduct research into the risk and protective factors of ASB perpetration. Risk factors are factors which can increase the likelihood of someone committing ASB, while protective factors are factors which can decrease the likelihood of someone committing ASB. The research also sought to understand how these factors differ by type of ASB, and the age of the perpetrator.

The research was conducted in 2023 and involved interviews and workshops with local and national stakeholders.
COM60001 - CT online services: CT online services overview: introduction
Source: gov.uk (2025-07-25)


Services available (#services)Initial registration (#initial)Access by existing customers (#access)What can be viewed by HMRC staff (#what)

Services available

HMRC Online Services for companies and their agents enable them to:
- view details of liabilities and payments (View L and P)
- trace a payment
- submit tax return forms and correspondence
- make a payment
- add, amend and delete some name, address, and contact details
- authorise an agent to act on their behalf
- amend or delete agent’s details held on their record.
Initial registration

Before using the service, customers have to register at the Government Gateway, which allows access to the CT Portal. To register, a customer has to enter ‘known facts’ as follows:
- a company must enter its UTR (Unique Tax Reference) and either the company Registration Number or postcode of the Registered Office
- a club or association must enter its UTR and the postcode of the address held on COTAX
- an agent must enter its COTAX agent ID and its postcode
If an agent has an address that is abroad, it does not have a postcode and cannot register for HMRC Online Services.

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

If the registration attempt is unsuccessful, online help tells the company or agent how to solve the problem.

Access by existing customers

Existing customers access the CT Portal by entering their user ID and PIN to log in to the ‘At a glance’ page, which shows the services available to them, including the Corporation Tax Online Service. If customers have any problems they can contact the Online Services Helpdesk on xx-xxxx-xxxx.

You can see a copy of the information available to customers using CT View L and P (View Liabilities and Payments), which is available through My Services > Corporate Services > Companies.

Top of page (#Top)

What can be viewed by HMRC staff

You normally have access to the applications View CT Returns and CT View L&P. The first lets you view returns that a company has submitted online. If you are in the office that is responsible for the COTAX record, you can also view the accounts, computations, and other attachments.

If you find that you cannot open the attachments, check the COTAX record to:
- make sure you have access to the owning MUID
- there is not a period of responsibility on the record
If there is a period of responsibility, use function APER (Amend Periods of Responsibility) to finalise the period on the record and see whether you can view the attachments the following day. If that does not fix the problem, or if there is no period of responsibility on the COTAX record, report the case to the COTAX Business Help Desk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The CT View L&P application gives you a view of the company’s ‘Your Tax Account’ area of CT Online Services.
Ivanhoe Caledonian Printing Company 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 Ivanhoe Caledonian Printing Company 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 Ivanhoe Caledonian Printing Company Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Cleft lip: information for parents
Source: gov.uk (2025-02-03)

This information can help can help parents of babies with suspected or confirmed diagnosis of cleft lip discuss the condition with healthcare professionals.

This publication explains a cleft lip, a condition that is screened for by an ultrasound scan.

The document includes information about:
- what the condition is
- how common it is
- how it is diagnosed and confirmed
- what treatment is available
- what the outlook for the baby is
- what happens next
- how likely it is to happen in future pregnancy
- where more support and information is available
The NHS fetal anomaly screening programme (FASP) tests for this condition.
Ethylene oxide: general information and incident management
Source: gov.uk (2025-03-13)

Information on ethylene oxide for use in responding to chemical incidents.

These documents provide information on the health effects of exposure and material for responding to a chemical incident.

Ethylene oxide is also known as 1,2-epoxyethane, oxirane, or dimethylene oxide.

Feedback survey

Help us improve the Compendium of Chemical Hazards by taking our short survey.

Start now (https://forms.office.com/Pages/ResponsePage.aspx?id=mRRO7jVKLkutR188-d6GZg6d2bXEicBDucWgh_RXu3BURUlaWjBGUklNU0Q1NkdDVkwxM0YyM1dCTC4u&wdLOR=c1C32D18D-8781-417B-BE28-3E8C4C7B8FFE)
Ms S Sinclair v More Blacks, More Dogs, More Irish Ltd and Mr A M Soliman: 8001665/2024
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Ms S Sinclair v More Blacks, More Dogs, More Irish Ltd and Mr A M Soliman: 8001665/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68b993f9b0a373a01819fe37/Ms_S_Sinclair_v_More_Blacks__More_Dogs__More_Irish_Ltd___Mr_A_M_Soliman_-_8001665.2024_-__Judgment.pdf).
Decision-Making Framework (January 2025 v2.0)
Source: gov.uk (2025-02-21)

Latest guidance on how Parole Board panels make decisions.

Overview

The Decision-Making Framework is a structured approach used by Parole Board panels in making parole decisions. It applies at all stages where decisions on release and/or progression to open conditions are made. The Framework applies to the process rather than the substance of the decision and in all cases, panels exercise independent professional judgement. The themes set out in the Framework are not exhaustive and panels can take account of any other relevant element.

How it was developed

The Framework was developed by a member-led strategic group responsible for reviewing the Board’s approach to decision-making about risk. The Board consulted with key stakeholders when developing the Framework.

The Framework has been amended to reflect to reflect recent changes in policy and legislation following the Parole Board (Amendment) Rules 2024 and the Victims and Prisoners (VAP) Act 2024, as well as other changes in practice.

This replaces all previous versions of the Decision-Making Framework.
Miss A Beddis v Petrie Tucker and Partners Ltd T/a My Dentist: 6023275/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Miss A Beddis v Petrie Tucker and Partners Ltd T/a My Dentist: 6023275/2024 - Judgment (https://assets.publishing.service.gov.uk/media/69270ce9ce50d215cae9602c/6023275.2024_A_Beddis_v_Petrie_Tucker___Partners_Ltd_TA_My_Dentist_Judgment.pdf).
Haemophilus influenzae type b (Hib): the green book, chapter 16
Source: gov.uk (2025-06-03)

Haemophilus influenzae type b (Hib): immunisation information for public health professionals, including updates.

Haemophilus influenzae type b (https://www.nhs.uk/conditions/hib/) can cause serious invasive disease, especially in young children. Invasive disease is usually caused by encapsulated strains of the organism.
​16 Eskdale Avenue, Northolt, Middlesex, UB5 5DJ​ - LON/00AJ/MNR/2024/0685
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Mr D Jagger MRICS and Mr J Francis, on 22 July 2025

Read the full decision- 16 Eskdale Avenue, Northolt, Middlesex, UB5 5DJ​ - LON/00AJ/MNR/2024/0685 (https://assets.publishing.service.gov.uk/media/68876adcb0e1dfe5b5f0e45c/16_Eskdale_Avenue_Decision.pdf)

Read the summary reasons- 16 Eskdale Avenue, Northolt, Middlesex, UB5 5DJ​ - LON/00AJ/MNR/2024/0685 (https://assets.publishing.service.gov.uk/media/68876affac2c821a74bbec4b/16_Eskdale_Avenue_SR.pdf)
CG31140 - Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: Legatees: acquisitions: acquisitions by legatees
Source: gov.uk (2025-09-09)


TCGA92/S62 (4) (b)

During the period of administration a legatee holds only a chose in action, see CG30760 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg30760). When the beneficial ownership of an asset vests in a legatee, see CG30900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg30900)+, TCGA92/S62 (4)(b) directs that the legatee is to be treated as if the acquisition of the asset by the personal representatives had been the legatee's acquisition of the asset.

Date of acquisition

Since the personal representatives were deemed to have acquired the asset at the date of death it follows that the legatee is treated as acquiring the asset at the date of death.

Acquisition value

The acquisition value will also be market value at the date of death. Where a single asset passes to a legatee this is straightforward. HMRC staff should ask the Valuation Office Agency, for land and buildings, or Shares and Assets Valuation, for any other assets, to provide a valuation. Where divisible assets such as a holding of shares have to be shared out amongst legatees or where legatees become joint owners of an indivisible asset such as land, the acquisition cost of each legatee's share is an appropriate fraction of the market value of the holding or asset acquired by the personal representatives, see CG74244 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg74244).

Example

On 31 December 2013 personal representatives acquire the deceased's shareholding of 600 shares in a company. This represents a 60 per cent holding in that company and is valued at £60,000 or £100 per share. On the date of death a holding of 200 shares or 20 per cent of the company would have been valued at £2,000 or £10 per share.

When residue is ascertained each of the three legatees receives 200 shares from the personal representatives. They are each treated as having an acquisition cost of one-third of £60,000 (the personal representatives acquisition value). Their acquisition cost is thus £20,000 not the value of £2,000 that would have been placed on a 20 per cent shareholding.

In addition the personal representatives acquire the sole ownership of a parcel of land. This is valued at £100,000 at the date of death. On this date a 50 per cent interest in the land would have been valued at £45,000.

When residue is ascertained two legatees become equal joint owners of the land. They are each treated as having an acquisition cost of one-half x £100,000 (the personal representatives acquisition cost). Their acquisition cost is thus £50,000 for their 50 per cent interest not the value of £45,000 that would otherwise have been placed on such a holding at the date of death.
IHTM04291 - Government securities in foreign ownership: introduction
Source: gov.uk (2025-04-07)


‘Government securities’ is a term we use to describe securities issued by the Treasury. These are also known as ‘gilts’. The Treasury can issue, and has issued, securities which are exempt from UK taxation so long as they are in the beneficial ownership of persons who satisfy the conditions attached (usually that the person is not resident or ordinarily resident in the UK). Securities issued with this condition are known as FOTRA (Free of Tax to Residents Abroad) gilts.

Gilts are excluded property for inheritance tax purposes if they are in the beneficial ownership of a person who satisfies the conditions on which the gilt is issued by the Treasury. Where the security is settled property, the beneficiary or beneficiaries concerned must satisfy the conditions.

For chargeable events on or after 6 April 2025, all FOTRA securities, whenever issued, are treated as though no domicile condition were included in the requirements.

The precise terms of the conditions are set out in the prospectus under which the gilts were issued. In general:

gilts issued with conditions after April 2013 require the beneficial owner to be non-resident (IHTM13025 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13025))

gilts issued with conditions between April 1998 and April 2013 require the beneficial owner to be ordinarily resident (IHTM13025 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13025)) outside the UK

gilts issued before April 1996 require the beneficial owner to be domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) and ordinarily resident outside the UK, so if the chargeable event is before 6 April 2025 that domicile condition will remain relevant.

On 6 April 1998, gilts which were issued before that date without conditions were converted to be FOTRA securities with a condition that the beneficial owner is ordinarily resident outside the UK. They will be therefore be excluded property for chargeable events on or after 6 April 1998, but not if the chargeable event was before this.

However 3½% War Loan Stock issued in 1952 or later was not so converted and the beneficial owner had to be both ordinarily resident and domiciled outside the UK, and the additional domicile condition continued to apply to deaths or other chargeable events. This stock was fully redeemed on 9 March 2015.
Mosquito and tick data storage information
Source: gov.uk (2025-07-09)

Please read the information below on how data is stored when filling out the recording forms

CCHS navigation menu: CCHS homepage (https://www.gov.uk/government/organisations/the-centre-for-climate-health-security)Topic: health impacts (https://www.gov.uk/government/collections/health-impacts) Vector-borne disease: ticks (https://www.gov.uk/government/collections/ticks)

Information

The data you provide on the TSS recording form (https://www.gov.uk/guidance/tick-surveillance-scheme) will be kept confidential and anonymous in accordance with the Data Protection Act 2018 and the General Data Protection Regulation (UK GDPR).

We will store your name and contact details (section 3) in case we need to follow up with a specific query relating to your tick record. Processing your personal data and information provided in the form is necessary for the performance of a task carried out in the public interest by the UKHSA under the UK GDPR. Your contact information will not be made available to anyone else. Only the research team will have access to your information which will be stored on a password-protected computer and will be treated in accordance with the Data Protection Act.

In section 4, if you consent you may be contacted by UKHSA for future research relating to ticks or tick-borne diseases you may consent to be contacted by UKHSA for future research relating to ticks or tick-borne diseases. Providing this consent and signing the form is optional and any advice given will not be affected.

Once your data has been analysed, it may be used in publications in academic journals and reports. It may be presented to a variety of academic and professional audiences but you will not be identified. By submitting this form, you agree that the information and tick specimens may be anonymously used for research purposes. If you wish to have your data deleted for any reason, please contact xxx@xxx.xx (mailto:xxx@xxx.xx) and, wherever possible, your request will be obliged.

For more information on how your personal data is used by UKHSA and to understand your information rights, please see the UKHSA’s privacy policy (https://www.gov.uk/government/publications/ukhsa-privacy-notice/ukhsa-privacy-notice).
Public-i Group 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 Public-i Group 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 Public-i Group 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.
VCM45060 - Seed Enterprise Investment Scheme (SEIS): re-investment relief: income tax relief restricted: example
Source: gov.uk (2025-11-06)


In 2024-25 an individual investor carries out the following transactions:
- He disposes of a property under an unconditional contract dated 1 May 2024 giving rise to an agreed chargeable gain of £130,000.
- He subscribes £80,000 for and is issued with shares in a SEIS company A Ltd on 1 September 2024.
- He subscribes £240,000 for and is issued with further shares in another SEIS company B Ltd on 1 December 2024.
He claims full SEIS Income Tax Relief in respect both share issues. He also makes claims for re-investment relief in respect of the amounts subscribed for the shares in both A Ltd and B Ltd.

Section 257AB(2)(b) ITA07 limits the amount on which the investor’s SEIS Income Tax relief is based to £200,000.

Of the £80,000 subscribed for the shares in A Ltd the amount that can be matched with the chargeable gain is limited to

80,000 x £200,000 = £50,000

320,000

Of the £240,000 subscribed for the shares in B Ltd the amount that can be matched with the chargeable gain is limited to

240,000 x £200,000 = £150,000

320,000

The investor can claim £100,000 SEIS re-investment relief in respect of this gain and the two share issues. The chargeable gain on the property is reduced to 30,000.

Had the transactions been carried out instead in 2022-23, the amounts subscribed for shares that could be matched with the chargeable gain would be limited to a total of £100,000. After re-investment relief of £50,000 (see VCM45020 (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm45020)) the gain on the property would be reduced to £80,000.
Ms S Phipps v Amuse East London Ltd: 3200192/2024
Source: gov.uk (2025-03-05)

Employment Tribunal decision.

Read the full decision in Ms S Phipps v Amuse East London Ltd: 3200192/2024 - Judgment (https://assets.publishing.service.gov.uk/media/676006b7cfbf84c3b2bcfa23/Ms_S_Phipps_-v-_Amuse_East_London_Limited_-_3200192_2024_-_Prelim_Judgment.pdf).

Read the full decision in Ms S Phipps v Amuse East London Ltd: 3200192/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67c1e480a0f0c95a498d216e/S_Phipps_v_Amuse_East_London_Ltd_-_3200192_2024_-_Judgment.pdf).
Ms Dubrovina v Berkeley Energy Services Ltd: 2220787/2024
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Ms Dubrovina v Berkeley Energy Services Ltd: 2220787/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67fd2037712bf73dea135408/Ms_Dubrovina_v_Berkeley_Energy_Services_Limited_-_2220787-2024.pdf).
CH881400 - Agent operational guidance: dishonest tax agents: establishing dishonest conduct: authorising the conduct notice
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.

A conduct notice can only be issued by
- an authorised officer, or
- a specialist officer within the Agent Compliance Team (ACT) with the approval of an authorised officer.
For conduct notices the authorised officer will be an officer at Grade 6 within ACT, outside the caseworker’s management chain.

The authorised officer must get the consent of the nominated Senior Civil Servant (SCS) their directorate before issuing the conduct notice, or agreeing that another specialist officer in ACT can issue it.

Self authorisation is not permitted. If you are a specialist officer in ACT and an authorised officer, you cannot issue a conduct notice in one of your own cases. You will need another authorised officer to issue the notice or agree that you can issue it, after they have got the consent of the nominated SCS.

You must get an authorised officer’s agreement in writing. The authorised officer must get the SCS’s consent in writing.

There is a summary of decisions that require authorisation at CH885000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch885000).
Product Safety Report: Electric Grinding Machine (2507-0041)
Source: gov.uk (2025-07-18)

Product Safety Report for Electric Grinding Machine presenting a high risk of fire.

Summary

Product: Electric Grinding Machine

Hazard: There is no evidence that the product has been assessed using relevant UK conformity assessment procedures as a valid Declaration of Conformity was not supplied.

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

Product information

Hazard

There is no evidence that the product has been assessed using relevant UK conformity assessment procedures as a valid Declaration of Conformity was not supplied. There is no valid technical documentation for the product and the machinery is not marked with required information. Improvements are also required for the product instructions. In the absence of evidence to demonstrate the conformity of the product, it may be possible for it to overheat and catch fire.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2507-0041

Notified by: Local Authority Trading Standards
Company Names Tribunal decision: Balfour Civil Engineering Limited
Source: gov.uk (2025-11-06)

Decision for applicant Balfour Beatty Plc registration number 06000168, applicant successful.

Application number 5441

Applicant Balfour Beatty Plc objected to the name used by Balfour Civil Engineering Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Explorer Coffees 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 Explorer Coffees 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 Explorer Coffees 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
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

supporting those pursuing Self-Employment through mentorship and training in conjunction with X-Forces Enterprise as a Regional Ambassador;

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms J Powell v Windwhistle Inn Ltd: 6002381/2025
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Ms J Powell v Windwhistle Inn Ltd: 6002381/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68f6094428f6872f1663f09a/Ms_J_Powell_-vs-_Windwhistle_Inn_Limited_-_Judgment.pdf).