theodi/ndl-core-corpus huggingface dataset:
LSS50100 - Example 1: Package deals
Source: gov.uk (2025-10-22)


This example illustrates how we settle disputes without agreeing package deals.

There are two ongoing disputes about:
- an expense of £90,000, which the person considers is wholly deductible as marketing but HMRC considers is non-deductible as client entertaining, and
- an expense of £100,000, which the person considers is deductible as revenue expenditure but HMRC considers is capital expenditure. If this expense is held to be capital in nature, it must then be decided whether or not it qualifies for capital allowances (allowances would be £18,000 in the relevant year as a deduction from taxable profits)
Assuming both parties have satisfied themselves that both disputes are genuinely ‘all or nothing’, see LSS40500 (https://www.gov.uk/hmrc-internal-manuals/litigation-and-settlement-strategy/lss40500) HMRC and the person could agree to settle in one of six ways:

Increase in taxable profits

Reason

£0

No adjustments required as HMRC accepts the person’s analysis in relation to both items.

£82,000

HMRC accepts the person’s analysis in relation to the marketing expenditure but an adjustment is made for the capital expenditure, which HMRC then agrees qualifies for capital allowances.

£90,000

HMRC accepts the person’s analysis in relation to the capital/ revenue expenditure but an adjustment is made for the marketing/client entertaining expenditure.

£100,000

HMRC accepts the person’s analysis in relation to the marketing expenditure but an adjustment is made for the capital expenditure and it does not qualify for capital allowances.

£172,000

Adjustments are agreed in relation to both items and HMRC accepts that the capital expenditure qualifies for capital allowances.

£190,000

Adjustments are agreed in relation to both items and the capital expenditure does not qualify for capital allowances.

On the assumption that both issues were genuinely ‘all or nothing’ in nature, it would not be open to HMRC to agree to a settlement with the person on any other basis. For example, we could not accept an increase in taxable profits of £86,000 as a 50/50 split across the two issues.

If, however, following further analysis it appeared that:
- one, or even both, of the items was not in fact an ‘all or nothing’ issue and
- the potentially deductible expense could be broken down into a number of sub-categories, some of which HMRC might be able to agree was, or was likely to be, allowable
then additional outcomes for resolving the dispute, as well as the six mentioned in the table above, would become available and could potentially be agreed. In such a case, final figures should be agreed for each of the discrete issues and should be clearly recorded and understood between HMRC and the person.
Ms F Idowu v Royal Borough of Kensington and Chelsea: 2200360/2023
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Ms F Idowu v Royal Borough of Kensington and Chelsea: 2200360/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/673c55107e8a3c98a090fdae/Ms_Funmi_Idowu_v__Royal_Borough_of_Kensington_and_Chelsea_-_2200360-2023.pdf).

Read the full decision in Ms F Idowu v Royal Borough of Kensington and Chelsea: 2200360/2023- Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677683f56a79200ddfa21b8a/Ms_Funmi_Idowu_v_Royal_Borough_of_Kensington_and_Chelsea_-_2200360-2023_-_Reasons.pdf).
Early years experts and mentors programme evaluation
Source: gov.uk (2025-03-27)

Process and impact findings from the evaluation of the early years experts and mentors programme.

This report outlines the findings from the evaluation of the early years experts and mentors programme and the childminder mentor programme.

The early years experts and mentors programme was piloted between April and July 2022 and rolled out nationally from September 2022 to July 2024.

The childminder mentor programme ran from April 2023 to July 2024.

This evaluation included:
- a process evaluation of the pilot programme
- a feasibility of impact assessment for the programme’s roll out
- a robust impact, process and value for money evaluation of the programme, subject to the outcome of the feasibility assessment
- a small-scale evaluation of the childminder mentor programme
VATREVCON33400 - How the construction reverse charge works: End users and intermediary suppliers: End user notification
Source: gov.uk (2025-04-02)


End user exclusion only applies where the customer is an end user or intermediary and they have notified this to their supplier in writing, as per SI 2019/892 art. 8(1)(a) (https://www.legislation.gov.uk/uksi/2019/892/article/8).

Notification can be paper, electronic, or within the terms of the contract; some form of written understanding that shows the supply is to an end user. End users should retain a copy of the notification they have made to their supplier as part of their VAT record-keeping.

A supplier can include a statement in their terms and conditions to say they will assume that their customer is an end user or intermediary supplier unless they say they are not. This places a responsibility on the customer to respond if they are not an end user.

A customer who has opted to be treated as an end user would reasonably be expected to keep a copy of their end user notification and be able to produce it on the request of an officer of HMRC.

A supplier who has not applied the reverse charge because their customer has notified their end user status would also be expected to keep a copy of this notification and be able to produce it on the request of an officer of HMRC to show why they have not applied the reverse charge.

An end user notification could take many forms - the only stipulation is that it must be in writing. A customer who deals regularly with a specific supplier may have notified that supplier at some point in the past that they wish to be treated as an end user in their dealings going forward. This notification can reasonably be considered valid for future supplies, provided no communication precluding this has subsequently taken place (the customer will still be expected to be able to produce the notification on the request of an officer of HMRC). On the other hand, a customer may have given a notification that is stated to apply to a specific contract - this should not be treated as a 'rolling' notification for all future contracts.

A customer who is eligible to be treated as an end user is not obligated to provide an end user notification; instead they can choose not to provide such a notification in which case the reverse charge will be applied as normal.

If a customer notifies their supplier that they no longer wish or are no longer eligible to be treated as an end user, the end user exclusion should not be applied to supplies made after that date.

A customer can choose to be treated as an end user in its dealings with one supplier, and choose not to be treated as an end user in its dealings with another supplier.

It is a matter for the internal business processes of the supplier and the customer which persons can give and receive end user notification on their behalf.

For more information on checks on end users, see VATREVCON43000 (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge-for-building-and-construction-services-manual/vatrevcon43000).
Caring @ Home 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 Caring @ Home 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 Caring @ Home 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Civic Engineers 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 Civic Engineers 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 Civic Engineers 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
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss B Tomlinson v Pro:Lifesavers Ltd and A Bone: 2601852/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Miss B Tomlinson v Pro:Lifesavers Ltd and A Bone: 2601852/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/67bc3cec98ea2db44faddd10/Miss_Bethany_Tomlinson__v_Pro_Lifesavers_Ltd___Allan_Bone_2601852.2024_Judgment.pdf).
T21: recovering waste at waste water treatment works
Source: gov.uk (2025-07-01)

T21 exemption allows you to recover wastes such as sewage grits, screenings and sewage sludge at a waste water treatment works.

There’s a charge for most waste exemptions

This exemption is in band 1. Read waste exemption charges (https://www.gov.uk/government/publications/waste-exemptions-how-to-choose-register-and-pay/waste-exemption-charges) to find out what the charges and charging bands are.

Types of activity you can carry out

Storing and treating listed wastes on the premises of a waste water treatment works for waste recovery.

Types of activity you cannot carry out

You cannot use this exemption to:
- treat waste at locations other than at a waste water treatment works
- treat hazardous waste
- treat wastes through the waste water treatment process
- store wastes that will be disposed of through the waste water treatment process
- store wastes that you will not treat
Type of waste you can treat

The waste codes are listed in the following table. You need to make sure your waste fits within the relevant waste code and description.

You should classify cesspool waste as ‘16 10 02 cesspool waste only’ rather than using the 20 03 99 code. You can further treat partially treated sewage sludges under this exemption. For more information see Waste codes for sewage sludge and sludge containing other materials: RPS 231 (https://www.gov.uk/government/publications/waste-codes-for-sewage-sludge-and-sludge-containing-other-materials-rps-231).

Quantity of waste you can treat

You can treat up to 100,000 cubic metres of imported waste over any 12-month period in addition to any listed wastes you produce on site.

Main conditions

The waste must be stored and treated in a secure location with sealed drainage.

Related exemptions

None.

Register this exemption

You need to register this exemption (https://www.gov.uk/guidance/register-your-waste-exemptions) with the Environment Agency if you meet the requirements.

Definitions

Hazardous waste – see how to classify different types of waste (https://www.gov.uk/how-to-classify-different-types-of-waste).

Sealed drainage – a drainage system with an impermeable surface that makes sure that:
- no liquid will run off the surface apart from through the system
- except where they may be lawfully discharged, all liquids entering the system are collected in a sealed sump
Secure – a container, lagoon or other place is secure in relation to waste kept in it if:
- all reasonable precautions are taken to make sure the waste cannot escape
- members of the public cannot gain access to the waste
Minimum wage rates for 2026
Source: gov.uk (2025-11-26)

This page sets out the Low Pay Commission's advice to the Government on National Minimum Wage rates for April 2026.

The Government has announced the 2026 increases to the National Minimum Wage, including the National Living Wage. These will be effective from April 2026. The Government accepted in full the recommendations of the independent Low Pay Commission (LPC).

Read the LPC’s press release on the 2026 rates (https://www.gov.uk/government/news/lpc-recommendations-take-the-national-living-wage-to-1271)

This page holds the LPC’s letter of advice to the Government and a short report summarising the evidence Low Pay Commissioners used to reach its recommendations. The LPC’s full annual report will be published in the new year.
Rating Manual section 4: valuation methods
Source: gov.uk (2025-01-02)

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

The Rating Manual is primarily provided as practice guidance for Valuation Officers. The contents of the Rating Manual represent the Valuation Office Agency’s (VOA) understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy or valuation practice.
R Harry v Halfords Autocentre: 6014458/2024
Source: gov.uk (2025-10-16)

Employment Tribunal decision.

Read the full decision in R Harry v Halfords Autocentre: 6014458/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68ef5c3f82670806f9d5e0a2/R_Harry_v_Halfords_Autocentre_6014458-2024__strike_out_judgment_.pdf).
BIM33610 - Stock: non-trading transactions in stock: sales/purchases not at market value
Source: gov.uk (2025-03-24)


Transactions that are not genuine commercial transactions

Where stock-in-trade is purchased and the transaction cannot be regarded as illusory, colourable or fraudulent the tax deduction for the purchases should, as a general rule, be the actual cost even though the price agreed does not represent market value (see Craddock v Zevo Finance Co Ltd [1946] 27 TC 267, and Jacgilden (Weston Hall) Ltd v Castle [1969] 45 TC 685). Where on the other hand the purchase is not a genuine commercial transaction market value may be substituted (Ridge Securities Ltd v CIR [1963] 44 TC 373). See also the judgment of Lord Cross of Chelsea in Kilmorie (Aldridge) Ltd v Dickinson [1974] 50 TC 100.

Similarly where sales are at a gross under-value, it is open to the Tribunal and the courts to find that the transactions are not made in the course of trade and that the open market value should be substituted for the sale price in computing the profits for tax purposes, (see Petrotim Securities Ltd v Ayres [1963] 41 TC 389 and Skinner v Berry Head Lands Ltd [1970] 46 TC 377). This is a development of the principle established in Sharkey v Wernher [1955] 36 TC 275 (BIM33630 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim33630)) in relation to stock disposed of by a trader other than by way of sale in the course of trade.

As regards sales etc between associated persons (Pt 4 Taxation (International and Other Provisions) Act 2010) see the International Manual (https://www.gov.uk/hmrc-internal-manuals/international-manual). For the deduction available in respect of the transfer of assets to employees at undervalue, see also BIM47110 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47110).
161 Stonecliff Park, Prebend Lane, Welton, Lincoln LN2 3JS : MAN/32UH/PHI/2023/0417
Source: gov.uk (2025-06-24)

Northern Region Judge Moorhouse and Tribunal Member Mr Harris sitting on 14 November 2024

Read the full decision in 161 Stonecliff Park, Prebend Lane, Welton, Lincoln LN2 3JS : MAN/32UH/PHI/2023/0417 (https://assets.publishing.service.gov.uk/media/680cd8255072e9b7db83ccc4/161_Stonecliff_Park.pdf)
EM on EU excise duty applied to tobacco products COM(2025)581)
Source: gov.uk (2025-09-09)

The government's summary of proposed changes to EU law concerning the general arrangements for excise duty applied to manufactured tobacco and related products.

This explanatory memorandum is about a European Commission proposal for a Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products (https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2025)581&lang=en).

It was submitted by Dan Tomlinson MP, Exchequer Secretary to the Treasury, HM Treasury.
ECSH44075 - The register: contents of the register and reporting an unregistered business
Source: gov.uk (2025-03-10)


HMRC maintains a register of all the businesses it supervises under regulation 54 and 55 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017).

This includes those who have applied for supervision, have applications awaiting to be accepted and had their applications accepted. Those in the approvals sectors who, by applying to register, can legally trade but whose applications have not yet been determined. Whereas those in the fit and proper sectors cannot trade until their application has been determined. Those businesses who are no longer undertaking relevant activity or have had their registration cancelled or suspended are removed from the register. A business can be registered for more than one business sector.

This summary shows details of:
- MLR registration number.
- The date the business registered with Econimic Crime -Supervision.
- Business name.
- Trading name (if this differs from the business name because they may be an agent).
- The first part of the business premises’ postcode.
- The business sector (including sub sectors or multiple sectors) the business has registered under.
- The status of the business registration (shown as applied where the registration is still being considered or approved once the registration has been determined).
A copy of the public register can be accessed from GOV.UK (https://assets.publishing.service.gov.uk/media/67c090cea0f0c95a498d20ba/Supervised_Business_Register_250226.ods).

The published copy of the register is updated on GOV.UK each month.

Checking the register

The register allows officers, businesses and the public to check if a business is registered for supervision.

Reporting an unregistered business

The general public can report a business which is not registered under MLR 2017 using the HMRC fraud reporting tool (https://www.gov.uk/guidance/money-laundering-regulations-supervised-business-register) on GOV.UK.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr G Singh v Boots Hearingcare Ltd: 6019312/2024
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr G Singh v Boots Hearingcare Ltd: 6019312/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68bebea7626205fb47f01d8a/6019312.2024_G_Singh_v_BOOTS_HEARINGCARE_LIMITED_-_Judgment.pdf).

Read the full decision in Mr G Singh v Boots Hearingcare Ltd: 6019312/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68dbc22f49e17d00a56ffc0e/6019312.2024_G_Singh__v__Boots_Hearingcare_Limoted_Written_Reasons.pdf).
IC Service & Maintenance 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 IC Service & Maintenance 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 IC Service & Maintenance Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
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.
Orangebox Training Solutions
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Orangebox Training Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- Discounts
We also pledge the following:

Routinely offering a discount to members of the Armed Forces Community Seeking to work 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.
Diagnostic waiting times and activity for January 2025
Source: gov.uk (2025-03-13)

Diagnostic waiting times and activity for 15 key diagnostic tests and procedures. The data is available through a monthly collection.

The monthly diagnostics collection collects data on waiting times and activity for 15 key diagnostic tests and procedures. Data are shown at provider organisation level, from NHS Trusts, NHS Foundation Trusts and Independent Sector Providers. Data are also shown by Commissioning organisation, which are mainly Integrated Care Boards, but in addition, NHS England also nationally commissions some specialised services. Data for this collection is available back to January 2006.

Accredited official statistics are produced impartially and free from any political influence.
Ms A Lovell v National Highways Ltd: 3312550/2022
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Ms A Lovell v National Highways Ltd: 3312550/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68838be52f4f3f3c34bbebac/Ms_A_Lovell_v_National_Highways_Limited_3312550.2022_FMH_Reserved_Judgment.pdf).

Read the full decision in Ms A Lovell v National Highways Ltd: 3312550/2022 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/6888b45be1a850d72c409157/Ms_A_Lovell_v_National_Highways_Limited_3312550.2022_certificate_of_correction.pdf).

Read the full decision in Ms A Lovell v National Highways Ltd: 3312550/2022 - Corrected Reserved Judgment (https://assets.publishing.service.gov.uk/media/6888b491048fff613a4d5ad4/Ms_A_Lovell_v_National_Highways_Limited_3312550.2022_amended_Reserved_Judgment.pdf).
HIV: explaining the screening result
Source: gov.uk (2025-06-24)

Important information for women whose antenatal screening test shows they have HIV, to help explain their result.

Healthcare professionals and women can refer to this information to learn about HIV and to discuss their screening result and follow-on care.

This information is also available in 12 other languages: Arabic (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.ar), Bengali (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.bn), Chinese (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.zh), French (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.fr), Lithuanian (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.lt), Latvian (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.lv), Polish (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.pl), Portuguese (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.pt), Punjabi (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.pa), Romanian (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.ro), Somali (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.so) and Urdu (https://www.gov.uk/government/publications/hiv-explaining-the-screening-result.ur).
Game trophies - Import Information Notes
Source: gov.uk (2025-04-25)

Guidance for vets, importers and border control officials when importing game trophies to Great Britain.

You must also read:

General information for imports of animal by-products - Import Information Note GEN/3 (https://www.gov.uk/government/publications/general-information-for-imports-of-animal-by-products-import-information-note-gen3)

Clarifying information for imports of animal products - IIN GEN/4 (https://www.gov.uk/government/publications/clarifying-information-for-imports-of-animal-products-iin-gen4)
Product Recall: Diamonique by TOVA Bracelet Watches (2504-0158)
Source: gov.uk (2025-05-23)

Product recall for Diamonique by TOVA Bracelet Watches presenting a chemical risk.

Summary

Product: Diamonique by TOVA Bracelet Watches

Hazard: The product presents a serious chemical risk as the crown on the watch contains nickel.

Corrective action: The product has been recalled from end users by QVC UK.

Product information

Affected Models

Hazard

The product presents a serious chemical risk as the crown on the watch releases nickel at levels higher than the permitted limit. Nickel is a strong sensitiser and can cause allergic reactions if present in articles that come into direct and prolonged contact with the skin.

Further information regarding nickel can be found on Gov.uk at the following link: https://www.gov.uk/government/publications/nickel-properties-incident-management-and-toxicology.

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

Corrective action

The product has been recalled from end users by QVC UK.

Owners of affected products are advised to stop wearing the product immediately. QVC have contacted known customers directly with further information on how to return the product and receive a refund.

Additional information

PSD notification number: 2504-0158

Notified by: Local Authority Trading Standards
Sevenoaks District Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Sevenoaks District Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- 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.
Teacher misconduct panel outcome: Mr Vincent Collister
Source: gov.uk (2025-07-11)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Vincent Collister

Teacher Reference Number: 1749079

Teacher’s date of birth: 20 November 1981

Location teacher worked: Northumberland, North East England

Date of professional conduct panel: 17 June 2025 to 19 June 2025

Outcome type: Prohibition Order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Vincent Collister formerly employed in Northumberland, North East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
St Mary's Junior Mixed School: 16 October 2025
Source: gov.uk (2025-10-16)

The schools adjudicator's admission variation decision about St Mary's Junior Mixed School.

Decision reference: VAR2636

Type of decision: variation to admission arrangements – approved

School type: voluntary controlled

School phase: primary

Local authority: Hertfordshire County Council

Admission authority: local authority
Parole Board oral hearing administration and attendance policy framework
Source: gov.uk (2025-07-30)

Mandatory requirements and guidance for all prison and probation staff involved in the oral hearing administration process and witness attendance at an oral hearing.

The framework sets out the mandatory requirements and guidance for all prison and probation staff involved in the oral hearing administration process and witness attendance at an oral hearing.

The framework includes requirements and guidance for:
- the preparation and administration for Parole Board oral hearings
- the arrangements for Parole Board remote hubs, including the use of Video Conferencing Technology (VCT) and Telephone Conferencing
- the arrangements for oral hearings taking place in prisons, including: facilities, equipment, privacy and staffing
- the preparation and arrangements for witnesses/victims/prisoner legal representatives to attend oral hearings
- the security and safety of those attending an oral hearing
- the provision of interpreters/translation services
- the arrangements for the day of the hearing
The new policy framework replaces PSI xx-xxxx-xxxx – Parole Board and Prison Service Oral Hearing Standards; and PI 21/2014 – Giving Evidence via video link to a Parole or Recall Oral Hearing.
Insolvency practitioner sanctions: Matthew Hoy 16 April 2025
Source: gov.uk (2025-07-02)

on 16 April 2025 a Regulatory Penalty was made against Matthew Hoy of Southampton

This is for failing on a bankruptcy to:

• obtain a valuation for three properties, although a Law of Property Act Receiver was subsequently appointed to one of them;

• obtain insurance on two properties for more than 17 months and failing in the meantime to determine whether the properties were already insured;

• not place restrictions on the properties until more than seven months following appointment.
Sage Rented Limited
Source: gov.uk (2025-07-30)

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

The judgement(s) on this page concern an organisation that is designated a for-profit registered provider.

The registered provider is not at the head of its group. It is a subsidiary organisation within a larger group of connected companies. The registered provider is not intended to operate as a standalone entity in the group structure. It requires the ongoing support of related parties to fulfil its functions and / or meet its objectives. The nature of this support is described in the judgement(s).

The judgement(s) concern the registered provider only and do not represent an assessment of the non-registered entities within the group.

There are separate regulatory judgements for other registered providers in this group, Sage Housing Limited and Sage Homes RP Limited. These judgements are available on their respective pages on Gov.uk.

Regulatory judgements and regulatory notices are the regulator’s official view of a provider. Each provider’s page contains their current and previous judgements. In some cases, as well as publishing a provider’s grades, we will also issue a narrative regulatory judgement report. We will usually do this where, for any reason, our assessment of that provider has changed, or there are new issues we want to make public.

See an explanation of the terms and the current and previous regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices). An A-Z of providers is also available.

See an explanation of the regulatory standards and the different grades.

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

You can also create a PDF of a judgement using the ‘print this page’ button which will appear on the left side as you scroll down the judgement.
Mrs V Fairbrother v D Piecha: 6000763/2025
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in Mrs V Fairbrother v D Piecha: 6000763/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6821ec03db6463b14cd818e9/Victoria_Fairbrother_v_Danielle_Piecha_6000763_2025.pdf).
Miss R Grey and Miss A Allin v Roost Restaurant Ltd: 2305685/2020 and 2305686/2020
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Miss R Grey and Miss A Allin v Roost Restaurant Ltd: 2305685/2020 and 2305686/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/692448f4ba812a67cb6a565d/Miss_R_Grey___Miss_A_Allin_v_Roost_Restaurant_Limited_2305685-2020_+_2305686-2020_-_Strike_Out_Judgment.pdf).
Planning Inspectorate spending over £250: July 2025
Source: gov.uk (2025-09-15)

All Planning Inspectorate spending over £250 during July 2025

The Planning Inspectorate has determined that the publication of spend data that does or is likely to identify those individuals’ supplying planning appeal decisions services, regardless of the way they supply the services, would pose a credible threat to their personal security. We used the Freedom of Information Act (FOI) as our frame of reference to make this judgement. More specifically that the publication of these spend data is “exempt under FOI to protect the identities of companies and individuals providing services to HM Government”, in particular “where disclosure of either paying department or recipient would pose a personal security threat”. The very real likelihood of a personal security threat is sufficient grounds for redacting spend data that we would ordinarily publish.
9 Highbury Grange, London, N5 2QB: LON/00AU/LAM/2025/0008
Source: gov.uk (2025-11-04)

Residential Property Tribunal decision of Judge Nicol and Ms C Barton on 1 September 2025

Read the full decision in 9 Highbury Grange, London, N5 2QB: LON/00AU/LAM/2025/0008 (https://assets.publishing.service.gov.uk/media/68de3e3f49e17d00a56ffcca/251001_Decision_and_Order_in_9_Highbury_Grange_N5_2QB.pdf)
VO 6048 request for rental information: self-catering lets in Wales
Source: gov.uk (2025-10-08)

Fill in form VO 6048 if the Valuation Office Agency (VOA) has asked you for rental information about your self-catering or holiday let property in Wales.

You should only fill in this form if the VOA has asked you to.

Fill in a different form if your property is in England (https://www.gov.uk/guidance/vo-6048-request-for-rental-information-self-catering-lets-in-england).

If your property is eligible for business rates but you currently pay Council Tax, you can apply for business rates for:
- self-catering properties in England (https://www.gov.uk/guidance/apply-for-business-rates-for-a-self-catering-property-in-england)
- self-catering properties in Wales (https://www.gov.uk/guidance/apply-for-business-rates-for-a-self-catering-property-in-wales)
How to fill in the form

You can fill in the form on-screen or print the form and fill it in.

(https://assets.publishing.service.gov.uk/media/68cbd9f125860ae11bbea644/vo6048-self-catering-holiday-homes-wales-2024.pdf)

Wales VO 6048 self-catering holiday homes (https://assets.publishing.service.gov.uk/media/68cbd9f125860ae11bbea644/vo6048-self-catering-holiday-homes-wales-2024.pdf)

PDF, 605 KB, 9 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

The form may not work if you try to open it in your internet browser. To open the form you need to:

Download and save the form on your computer.

Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).

Where to send this form

Attach the completed form to an email. Send it to xxx@xxx.xx (mailto:xxx@xxx.xx) using the subject heading ‘Completed self-catering form of return’.

If you prefer, you can send the completed form by post to:

Valuation Officer Wycliffe House Green Lane Durham DH1 3UW

Why your information is important

Rateable values are based on what the annual rent for a property would have been at a fixed valuation date. The VOA uses the information you provide on this form to make sure that the assessment of rateable values is correct. Local authorities use rateable values to calculate business rate bills.

You must return this form within 56 days of the day you receive it. If you do not return this form within 56 days you will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act 1988 (http://www.legislation.gov.uk/ukpga/1988/41/schedule/9).

View the complete list of VOA rental request forms (https://www.gov.uk/government/collections/valuation-office-agency-request-for-rental-information-forms).