theodi/ndl-core-corpus huggingface dataset:
SPE15190 - Losses in warehouse: natural wastage
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Where natural wastage is given as a reason for a non-chargeable loss within the customs warehouse procedure, it must be shown that the losses result solely from the nature of the goods and not from any negligence or manipulation on the part of the trader. The following are examples of natural wastage:
- maturation
- natural fermentation
- humidity
- desiccation
- venting as gas or leaching, and
- temperature effects on a product.
Council Delegated Regulation 2015/2446 Article 72.5 for NI

In particular, negligence or manipulation means any failure to observe the rules for transporting, storing, handling, working or processing imposed by HMRC or by normal practice.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Thompson, Smith and Puxon
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 Thompson, Smith and Puxon 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 Thompson, Smith and Puxon 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
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A Abdullah v Tesco Stores Ltd: 2302206/2021
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mr A Abdullah v Tesco Stores Ltd: 2302206/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67d14838ad017430364eef57/Mr_A_Abdullah_v_Tesco_Stores_Ltd_2302206-2021_Reserved_Judgmet.pdf).
EIM34140 - Foreign travel: inter-relationship of the statutory rules
Source: gov.uk (2025-04-07)


Sections 370 to 371 and 373 to 375 ITEPA 2003

The rules relating to overseas travel by employees who are resident in the United Kingdom (see EIM34020 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34020)to EIM34080 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34080)) and to travel by non-UK resident or qualifying new resident employees (see EIM35000 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim35000)onwards) are not mutually exclusive.An employee who is non-UK resident or a qualifying new resident may be able to satisfy the conditions relating to journeys abroad under EIM34040 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34040) to EIM34050 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34050) if the duties are performed partly outside the United Kingdom. Claims should be analysed carefully to see which provisions apply.

Example

Brad, an American citizen, was assigned to work in the United Kingdom for 3 years. Brad's family relocated at the beginning of the assignment, with the costs being met by Brad's employer. A successful claim was made under section 374 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim35050). After 18 months Brad agreed to work temporarily in Paris for 3 months. Brad's family visited twice during the course of the assignment. Brad's employer paid his family's travel costs. A deduction is available under section 371 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34050) provided the conditions are met.
Report Fraud: New service from City of London Police
Source: gov.uk (2025-12-04)

How to report cyber crime and fraud is changing.

From 4 December 2025, City of London Police is launching Report Fraud, a new service that replaces Action Fraud as the national platform for reporting cyber crime and fraud.

The Serious Fraud Office is informing stakeholders of this change to ensure awareness of the new reporting service for victims of cyber crime and fraud.

What’s changing?

The new Report Fraud service has been designed by City of London Police to provide a better experience for victims and deliver improved information to law enforcement.

The service includes:

A new Report Fraud Contact Centre and online reporting tool, where victims can make reports of cyber crime and fraud

The Report Fraud National Crime Analysis Service (N-CAS), replacing Action Fraud’s backend system for analysing reports. All police forces will have access to this system

The Report Fraud Victim Service (formerly the National Economic Crime Victim Care Unit), continuing to provide specialist victim support

How to report

Members of the public can report cyber crime and fraud at reportfraud.police.uk or by calling xx-xxxx-xxxx (the phone number remains unchanged).

Over the next months all traffic to the old Action Fraud website will automatically redirect to Report Fraud, helping to ensure a smooth transition for the public.

For more information about the Report Fraud service, visit reportfraud.police.uk (https://www.reportfraud.police.uk/).
Mr A Omeni v University of St Andrews: 8000497/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mr A Omeni v University of St Andrews: 8000497/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a9fd105dea3871ea1ceadf/Mr_A_Omeni_v_The_University_of_St_Andrews_-_8000497.2024_-_Judgment__-_13_January_2025.pdf).
Mrs A Hendry v Naio Nails (Distribution) Ltd: 6012220/2024
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mrs A Hendry v Naio Nails (Distribution) Ltd: 6012220/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67fe6fa2712bf73dea1354b4/Mrs_A_Hendry_v_Naio_Nails__Distribution__Ltd_6012220-2024_Judgment.pdf).
Mr A Maqsood v Alamgir Traditional Cuisine Ltd: 1311314/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mr A Maqsood v Alamgir Traditional Cuisine Ltd: 1311314/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67adbcc83d14f3523c72a3e7/Ahmad_Maqsood_v_Alamgir_Traditional_Cuisine_Ltd_-_1311314.2024_-_Strike_Out_Judgment.pdf).
Waiting times for suspected and diagnosed cancer patients for October 2025
Source: gov.uk (2025-12-11)

Information on the waiting times of people referred with suspected cancer or breast symptoms and subsequently told the outcome of their diagnosis, and treated for cancer by the NHS in England.

These reports present the validated results of the monitoring of waiting times for cancer services in England and the information for each organisation on the numbers of patients who are told they have cancer, or cancer is definitively excluded within 28 days from an urgent referral are included, broken down by route & by suspected cancer or breast symptomatic; on the numbers of patients with cancer who started first or subsequent treatment of cancer within and above 31 days from a decision to treat/earliest clinically appropriate date are included, broken down by treatment stage and modality; on the numbers of patients with cancer who started first definitive treatment for cancer within and above 62 days from an Urgent Suspected Cancer or Breast Symptomatic Referral, or Urgent Screening Referral, or Consultant Upgrade are included for each organisation, broken down by source of referral; on the numbers of patients with cancer who seen at a first outpatient attendance from an Urgent Suspected Cancer Referrals are included on the numbers of patients with cancer who seen at a first outpatient attendance from an Urgent Breast Symptomatic Referrals.

Official statistics are produced impartially and free from political influence.
Department for Business and Trade Qatar
Source: gov.uk (2025-06-18)

DBT provides trade and investment services and practical support. We help UK companies succeed in Qatar, and Qatari companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Qatar.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Qatar from the UK

UK companies can increase their sales, growth and stability by selling to Qatar.

On Business.gov.uk, DBT provides:
- an export guide to Qatar (https://www.business.gov.uk/export-from-uk/markets/qatar/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Qatar

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Mr P Shield v Durham County Council: 6001341/2025
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Mr P Shield v Durham County Council: 6001341/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685d2cbe61d68e6ee1a92a63/Mr_P_Shield_v_Durham_County_Council_6001341-25_Judgment.pdf).
TSEM4760 - Settlements Legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2025: Example – Onward gifts
Source: gov.uk (2025-04-07)


Mrs D is resident in the UK but has never been classed as UK domiciled or deemed domiciled in the UK under condition A (returners). She was taxed on the remittance basis each year up to and including 2024/25. In 2012/2013, she settled foreign investments into a Jersey resident trust of which she was a beneficiary. From 6 April 2013 to 5 April 2025 the trustees received income on its investments of £250,000 per year. No distributions were made during this period. The income received from 6 April 2013 to 5 April 2017 is Transitional Trust Income (TTI) under the old section 628C ITTOIA 2005 and the income received from 6 April 2017 to 5 April 2025 is Protected Foreign-Source income (PFSI) under section 628A ITTOIA 2005 because:

the income would have been relevant foreign income if it were income of a UK resident individual,

the income was from property that originated from the settlor,

when the settlement was created Mrs D was not UK domiciled,

there was no time in the relevant tax years that Mrs D was UK domiciled, or deemed domiciled in the UK under Condition A,

the trustees were not UK resident for the relevant tax years,

no further property or income was provided for the purpose of the settlement by Mrs D, either directly or indirectly.

Mrs D will not have been taxable on the £250,000 of income in each of the years 2013/14 to 2024/25 because she was taxed on the remittance basis, this income was not remitted to the UK and is TTI/PFSI.From the year 2025/26 Mrs D will be taxable on the income of the trust as it arises per tax year on the arising basis, because from 6 April 2025 the income is no longer treated as PFSI.

In 2025/26 Mrs D’s adult son, who is non-UK resident, receives a distribution from the Jersey Trust of £20,000. He is not taxable on this amount because he is not UK resident, and his mother is not taxable as he is no longer a close family member due to his age.

He gifts this to his uncle (Mrs D’s brother), who is also non-UK resident but uses it to pay rent for Mrs D for the temporary use of a property.

Neither the original recipient of the distribution (Mrs D’s adult son) nor the first subsequent recipient (Mrs D’s brother) will be taxable on the distribution. The final recipient of the distribution is Mrs D and it will form part of her untaxed benefits total. She will be taxable on it to the extent that it can be matched against TTI/PFSI that has arisen in the trust.

£250,000 of TTI/PFSI has arisen to the trustees each year from 2013-14 through to 2024/25, amounting to £3 million. As there is sufficient TTI/PFSI to match against the distribution to Mrs D’s son, Mrs D will be taxable on the benefit of £20,000 received by her son in 2025/26. This will leave £2,980,000 of TTI/PFSI available to be matched against any future benefits.
Tackling tax adviser facilitated non-compliance
Source: gov.uk (2025-11-26)

This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.

This measure introduces legislative changes designed to strengthen HMRC’s ability to deter and respond to tax adviser behaviour that intentionally facilitates non-compliance.

The measure includes:
- changes allowing HMRC to request information from tax advisers where there is reasonable suspicion of sanctionable conduct
- penalties for tax advisers who engage in sanctionable conduct, calculated based on the tax loss
- a new power allowing HMRC to publish details of advisers where they have been sanctioned
The measure is part of a wider package to raise standards in the tax advice market and reduce the tax gap.
Project Gigabit network build contract – Cheshire
Source: gov.uk (2025-03-07)

Freedom Fibre is no longer delivering the Project Gigabit contract for Cheshire.

BDUK and Freedom Fibre have mutually agreed to terminate the Project Gigabit contract for Cheshire. BDUK is now moving swiftly to put in place alternative plans with other suppliers to connect premises that were due to be connected.

Freedom Fibre has not received any public funding for this contract.

Further information about Project Gigabit can be found on the BDUK website (https://www.gov.uk/government/organisations/building-digital-uk) and under Project Gigabit: UK Subsidy advice (https://www.gov.uk/government/publications/project-gigabit-uk-subsidy-advice).
Day-old chicks other than of ratites to the European Union and Northern Ireland: certificate 8435
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export day-old chicks of poultry like chickens, turkeys and ducks from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export day-old chicks to the EU or to move them to Northern Ireland.

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

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6900e37aafec1781f77994df/8435NFG_Oct25_v18.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/6900e36dafec1781f77994de/8435_EN_V3_Specimen.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8435EHC)

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

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

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

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

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

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

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

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
AI skills for the UK workforce
Source: gov.uk (2025-11-04)

This report analyses AI upskilling needs, barriers and opportunities across 10 growth sectors, and introduces tools to support employers and training providers.

This report has been co-developed by Skills England, however, the opinions expressed in this report are those of the author and do not necessarily reflect the views of Skills England.

The aims of this report are to:
- analyse artificial intelligence (AI) upskilling needs, barriers and opportunities in 10 key growth sectors
- identify common barriers to AI skills development that impact organisations of all sizes
- introduce a set of AI skills tools to help employers and training providers
Providence House, Bartley Way, Hook, Hampshire, RG27 9FG: HAV/24UG/LVM/2025/0001
Source: gov.uk (2025-07-31)

Southern Region, Judge J Dobson on the 8th July 2025

Read the full decision in RG27 9FG_HAV/24UG/LVM/2025/0001_Decision (https://assets.publishing.service.gov.uk/media/686e4352fe1a249e937cbe7b/2025_July_8_Decision.pdf)RG27 9FG_HAV/24UG/LVM/2025/0001_Management Order (https://assets.publishing.service.gov.uk/media/686e436181dd8f70f5de3ce3/2025_July_8_Management_Order.pdf)
DIEM Innovations 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 DIEM Innovations 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 DIEM Innovations Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J Shiri v West Berkshire Council: 6017460/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr J Shiri v West Berkshire Council: 6017460/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6915f1ac9d50fc2fe816179a/Mr_J_Shiri_v_West_Berkshire_Council_6017460_2024_Reserved_Judgment.pdf).
Miss L A L Marin v Pegasus Support Services Ltd: 2218856/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Miss L A L Marin v Pegasus Support Services Ltd: 2218856/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6784fcc9f029f40e508816df/Miss_L_A_Lopez_Marin_v__Pegasus_Support_Services_Ltd_-_2218856-2024.pdf).
Review of Civil Legal Aid: data publications deep dive report on discrimination, education and welfare benefits
Source: gov.uk (2025-03-03)

This report summarises key descriptive information about solicitors, barristers, and providers who undertake discrimination, education and welfare benefits legal aid work.

This report is part of the Data Publication Series workstream within the Review of Civil Legal Aid (RoCLA). The aim of these publications is to summarise key descriptive information about solicitors and barristers who carry out civil legal aid work to inform the policy-making emerging from RoCLA.

The report describes the provider experience of carrying out legal aid work in the categories of discrimination, education and welfare benefits. These categories are grouped together into one publication due to the smaller numbers of providers involved.

The report highlights changes in the market composition and demographics over time. The report does not draw any conclusions from the data shown.
Ms J McMahon v North Lanarkshire Council: 4102681/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms J McMahon v North Lanarkshire Council: 4102681/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c3d3c256994af4172ac27/Ms_J_McMahon_v_North_Lanarkshire_Council_-_4102681.2017_-_Judgment.pdf).
The ICC has a key role in ensuring perpetrators are held accountable for crimes committed in Darfur: UK statement at the UN Security Council
Source: gov.uk (2025-01-27)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on the ICC’s work in Sudan.

First, the Prosecutor was clear that the conflict in Sudan has gone on for far too long.

My Foreign Secretary saw the scale of the suffering for himself when he visited the Adre crossing on the Chad-Sudan border on Saturday.

As the Foreign Secretary said, this is the biggest humanitarian crisis in the world.

For this reason, the UK has announced a further £20m in funding to assist with increased food production and life-saving sexual and reproductive health services for refugees fleeing Sudan.

This builds on our announcement in November of the doubling of our aid to over £226m.

These funds are delivering emergency food assistance to almost 800,000 displaced people.

They are providing improved access to shelter, drinking water, emergency healthcare and education.

Further efforts to galvanise international support are also required.

This is why my Foreign Secretary announced his intention to convene a meeting of foreign ministers to ensure aid gets to where it is needed most and to re-energise efforts to end this conflict.

Second, the International Criminal Court has a key role to play in ensuring perpetrators are held accountable for crimes committed in Darfur.

In that context, the United Kingdom welcomes the creation of a structured dialogue between the Office of the Prosecutor and Civil Society Organisations.

This can help ensure that the voices of victims are heard.

We further welcome the conclusion of the Ali Kushayb trial in December 2024.

As the first trial to be concluded in a Situation referred to the Court by the UN Security Council, this represents a historic milestone.

We look forward to hearing updates on any further applications for arrest warrants.

Third, the UK reiterates our call for full cooperation with the Court.

We welcome the constructive engagement by the Sudanese authorities with the ICC during this reporting period.

We further urge them to cooperate with the ICC to ensure the arrest and surrender of those subject to outstanding arrest warrants: Omar Al Bashir, Abdel Raheem Muhammad Hussein and Ahmad Harun.

Mr President, let me conclude by reiterating the UK’s continued support for the Court, and our respect for its independence.

It is important that the ICC is able to carry out its important work in Darfur and elsewhere without interference.

Sanctioning the ICC in response to one of its decisions would impede its ability to carry out this important work, in Darfur, Venezuela, Ukraine and in all situations where the Court is active.
Miss S Evans v Sandwell Children’s Trust: 3314482/2022
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Miss S Evans v Sandwell Children’s Trust: 3314482/2022 - Judgment (https://assets.publishing.service.gov.uk/media/66b9d93a0808eaf43b50e006/Miss_S_Evans_V_Sandwell_Children__s_Trust__3314482.2022__FMH_Judgment.pdf).

Read the full decision in Miss S Evans v Sandwell Children’s Trust: 3314482/2022 - Reasons (https://assets.publishing.service.gov.uk/media/674eecce34a339921747cfc8/Miss_S_Evans_v_Sandwell_Children_s_Trust_3314482.2022_written_reasons.pdf).

Read the full decision in Miss S Evans v Sandwell Children’s Trust: 3314482/2022 - Remedy (https://assets.publishing.service.gov.uk/media/678628243a9388161c5d235f/Miss_S_Evans_-_v_-_Sandwell_Children_s_Trust_-_3314482-2022_---_Remedy_Judgment.pdf).
Think Tank Academy 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 Think Tank Academy 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 Think Tank Academy Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Wood v Midlothian Council: 4118578/2014
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr D Wood v Midlothian Council: 4118578/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67c9ad97ae2aa47d2f5ae3ab/Mr_D_Wood_v_Midlothian_Council_4118578.2014_-_14.11.2024.pdf).
St Helena: apply for a UK visa
Source: gov.uk (2025-07-09)

Find out how to apply for a UK visa if you are in St Helena, Ascension or Tristan da Cunha.

Information about applying for a UK visa in St Helena, Ascension and Tristan da Cunha, including:
- applying online
- paying fees
- additional services
- visa application centres
- posting application forms
Woking Borough Council: Exceptional Financial Support request 2025-26
Source: gov.uk (2025-03-13)

Letter to Woking Borough Council to communicate the government’s response to the council’s request for Exceptional Financial Support for 2024-25 and 2025-26.

A letter from the Minister for Local Government and English Devolution to the Leader of Woking Borough Council to communicate the government’s response to the council’s request for Exceptional Financial Support in respect of the financial years 2024-25 and 2025-26.
P&M Movers
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 P&M Movers 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 P&M Movers 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Directly employing ex members of the armed forces P&M Movers are owned and run by ex-members of the armed forces

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.
Taxi and private hire vehicle statistics, England: 2024 (revised)
Source: gov.uk (2025-01-22)

The number of licensed taxis and private hire vehicles in England and Wales as at 1 April 2024.

Revisions

This statistical release has been revised to correct a data processing error by one licensing authority. Affected figures relating to wheelchair accessible taxis have been amended, including relevant tables. The percentage of all taxis that are wheelchair accessible in England outside London has been revised down from 37.6% to 37.5%.

The security checks section contained an error in the commentary when originally published (31 July 2024). Upon investigation, updated responses were received from a small number of licensing authorities affecting the corresponding table. The following have been revised to include this newly updated data, along with a further update to include the latest local government structures and names:

the security checks section in this publication

updated geography structures and names in tables TAXI0104, TAXI0105, TAXI0108, TAXI0109, TAXI0110, TAXI0111, TAXI0112, TAXI0113, TAXI0118

the security checks in table TAXI0109

This publication includes accredited official statistics, official statistics and official statistics in development. For more information, see the quality report (https://www.gov.uk/government/publications/taxi-and-private-hire-vehicle-statistics-information).

Statistics on taxi and private hire vehicles (PHV) in England show that as at 1 April 2024:
- there were 313,008 licensed taxis and PHVs, an increase of 8.2% since 2023
- 82% of all licensed vehicles were PHVs
- 54% of licensed taxis were wheelchair accessible
- all taxis in London were wheelchair accessible
- 2% of PHVs were wheelchair accessible
- there were 381,092 driver licences, an increase of 10% since 2023
- 69% of licences were PHV only licences
- 9% were taxi only licences
- 20% were dual licences
Contact us

Taxi statistics

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Media enquiries xx-xxxx-xxxx

To hear more about DfT statistical publications as they are released, follow us on X at DfTstats (https://x.com/dftstats).
Collstone Development Ltd
Source: gov.uk (2025-11-25)

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 [BUSINESS NAME] 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 [BUSINESS NAME] 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
- Flexible Leave For Spouses
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:
- Additional Leave for Reservists
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.
VATF36453 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: guidance and obtaining assistance: obtaining further assistance
Source: gov.uk (2025-04-15)


Who to obtain assistance from

If your query relates to:
- the application of the reliefs, contact the BFI Certification Unit (http://www.bfi.org.uk/film-industry/british-certification-tax-relief) or CT Structure Team
- the application of the cultural test or the application of the co-production, contact the BFI Certification Unit
- the payment of the reliefs, contact the Manchester Film Tax Credit Unit (https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual/fpc10020)
- the application of a civil CT intervention or policy issues, contact the CT Structure, Incentives and Reliefs Team
- the application of a civil VAT intervention, contact the VAT Serious Non-Compliance & Fraud Team
How to obtain assistance
ARTG12030 - Judicial review: Pre-action letters
Source: gov.uk (2025-11-18)


The leave of the court must be obtained before a claim for judicial review can be made (except in Scotland). In England and Wales, before any application for permission to begin proceedings is made, the person who is thinking of taking action against a public body should normally send a ‘pre-action letter’ to that body.The purpose of the pre-action letter is to identify the issues in dispute and to establish whether litigation can be avoided. The public body must reply to the pre-action letter (usually within 14 days).

A letter will only be a pre-action letter if it complies with Annex A of the protocol in the Civil Procedures Practice Direction (http://www.justice.gov.uk/courts/procedure-rules/civil/protocol/prot_jrv). This includes details of the matter being challenged, and any documents considered relevant and necessary. A letter that simply threatens judicial review without further detail is not a pre-action letter.

Therefore anyone who receives a pre-action letter must (This content has been withheld because of exemptions in the Freedom of Information Act 2000), or if Legal Group is already involved, the relevant lawyer.

Most pre-action letters complain about something HMRC has done or failed to do, so the letter should also be reported to the complaints team for the relevant business unit.The case owner and the complaints team may consider whether the disputed decision should be modified in any way. But they should not reply to the letter or alter the decision before obtaining advice (This content has been withheld because of exemptions in the Freedom of Information Act 2000).
RFIG50100 - Residence - Other information: Liability to UK tax
Source: gov.uk (2025-04-04)


Whether an individual's income or gains is chargeable to UK tax depends upon:
- the individual's residence status
- the source of the income or gains
- whether the individual used the remittance basis (see RDRM31010 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm31010))
- whether the individual is entitled to claim relief under the FIG regime (see RFIG41000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig41000))
UK residents normally pay UK tax on all their income, whether it’s from the UK or abroad.

Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income.

UK residents have to pay tax on their UK and foreign gains.

Non-residents have to pay tax on UK income, but usually only pay Capital Gains Tax either:
- on UK property or land
- if they return to the UK (see temporary non-residence rules RFIG21500 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21500))
There are special rules for UK residents who used the remittance basis or who are entitled to use the FIG regime.

There may be different treatment provided for under the terms of the relevant article in a Double Taxation Agreement.