theodi/ndl-core-corpus huggingface dataset:
CG13024 - Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: reviewing a claim
Source: gov.uk (2025-10-03)


The Commissioners of HMRC can exercise their discretion in the collection and management of the tax system as set out at Section 5 Commissioners of Revenue and Customs Act 2005 (ADML3100). Generally HMRC must apply the law correctly but the Commissioners may exercise limited managerial discretion in the collection of the taxes and duties in their care. In exercising this discretion the Commissioners usually seek to ensure they obtain the highest net return to the Exchequer (ADML3300).

A claim for HMRC to extend the exemption in extra statutory concession D33 beyond the first £500,000 will be considered in the light of the Commissioner’s collection and management powers not to collect the full amount of tax due under the law in limited circumstances. The use of the Commissioner’s collection and management powers must be authorised at the appropriate level. As such it is mandatory to refer a claim to the Capital Gains Technical Group for approval before responding to the claimant.

Conditions for allowing a claim

A claim that meets all of the following conditions will be accepted:
- the right of action was acquired in connection with goods or services that the payer - or a connected person (CG14580 et seq), associated company (CTM03530) or person acting in an intermediary capacity for the payer - has provided as part of their trade, profession or vocation;
- the first condition shall be considered to be met in all cases where the right of action relates to mis-selling of a financial product and the person who provides that financial product is regulated by the Financial Conduct Authority;
- the payee did not acquire the right of action by means of a spouse's or civil partner’s transfer or by a transfer within a group (CG45300+);
- the payee did not acquire the right of action from another person for consideration (CG14500).
Definitions:
- Capital sum means the amount received in a single set of legal proceedings that is capital in nature and is derived from a right of action where there is no underlying asset.
- Payee means the person who is entitled to receive the capital sum due to the right of action.
- Payer means the person who made the payment to the payee, or to a representative of the payee such as a solicitor.
In cases of difficulty the matter should be escalated using the current process.
Mr M H S Ahmed v Dalsey, Hillblom and Lynn (DHL Supply Chain) DHL Supply  Chain: 6022268/2024
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Mr M H S Ahmed v Dalsey, Hillblom and Lynn (DHL Supply Chain) DHL Supply Chain: 6022268/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68f104aa2f0fc56403a3cf9b/Mr_M_H_S_Ahmed_v_Dalsey__Hillblom_and_Lynn__DHL_Supply_Chain__DHL_Supply_Chain_-_6022268.2024_-_STRIKE_OUT.pdf).
A Chamberlain v Eastchurch C E Primary (vc) and Kent County Council: 2306442/2020
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in A Chamberlain v Eastchurch C E Primary (vc) and Kent County Council: 2306442/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d26dd2e65dc716bfb1dc3f/A_Chamberlain_V_Eastchurch_CE_Primary__vc__and_Kent_County_Council_2306442-2020_so_jud_pub.pdf).
Patricia Rubin appointed as Trustee of The National Gallery
Source: gov.uk (2025-01-24)

The Prime Minister has appointed Patricia Rubin as Trustee of The National Gallery for a 4 year term from 29 November 2024 to 28 November 2028

Patricia Rubin

Appointed from 29th November 2024 to 28th November 2028

Patricia Rubin is an art historian, professor, and administrator. In addition to her decades-long teaching career in London and New York, she has been Deputy Director of the Courtauld Institute of Art and founding Head of the Courtauld Institute Research Forum (2004-9), Director of the Institute of Fine Arts at New York University (2009-17), and Acting Director of Harvard University Center for Renaissance Studies/Villa I Tatti in Florence (1997). She is currently a Visiting Scholar at the Max-Planck-Gesellschaft/Kunsthistorisches Institut in Florence and an Honorary Research Fellow of the Courtauld Institute. Museum-based education and research have been fundamental to her work. She has been involved as co-curator, consultant, and catalogue contributor to numerous exhibitions and served on museum boards and committees at the Getty Museum, the Metropolitan Museum of Art, The Morgan Library and Museum, and the Galleria dell’Accademia of Venice.

She has written books on Giorgio Vasari’s Lives of the Artists and on art and society in Renaissance Florence (Giorgio Vasari: Art and History and Images and Identity in Fifteenth-century Florence), along with numerous essays and articles on related topics, including the co-authorship of the National Gallery exhibition catalogue Renaissance Florence: The Art of the 1470s. Her research interests range from altarpiece design to humbug and art history in the nineteenth century. She has recently written essays on Sandro Botticelli’s illustrations to Dante’s Divine Comedy, Anglo-American viewing of Leonardo da Vinci’s Last Supper, tomb sculptures by Michelangelo Buonarroti and Andrea del Verrocchio (“Michelangelo’s Monkey and the Melancholy of Death”), “‘Perverse Images’: Monstrous Beauty and Monkey Business in Italian Art from Botticelli to Bronzino,” and “Dangerous Liaisons: Compromising Positions and Provocative Allusions in Bronzino’s Martyrdom of St. Lawrence.”

Remuneration and Governance Code

Trustees of The National Gallery are not remunerated. This appointment has been made in accordance with the Cabinet Office’s Governance Code on Public Appointments (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/578498/governance_code_on_public_appointments_16_12_2016.pdf). The appointments process is regulated by the Commissioner for Public Appointments. Under the Code, any significant political activity undertaken by an appointee in the last five years must be declared. This is defined as including holding office, public speaking, making a recordable donation, or candidature for election. Patricia Rubin has declared no significant political activity.
SPE15540 - Co-storage: aims of co-storage
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).

Co-storage is intended to allow the warehouse keeper to fully utilise all the available space in the warehouse or defined location by allowing them to store goods outside of the customs warehouse arrangements. The over-riding factor to be considered is whether or not co-storage will make assurance of the warehousing arrangements more difficult for both the warehouse keeper and customs. If you have any doubts regarding assurance, co-storage should not be approved.

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.
The UK reaffirms its commitment to working with all Council members to strengthen global security: UK statement at the UN Security Council
Source: gov.uk (2025-11-19)

Statement by Caroline Quinn, UK Deputy Political Coordinator, at the UN Security Council meeting on the subsidiary bodies of the Security Council.

The United Kingdom thanks the Committee Chairs for their comprehensive briefings and reaffirms our strong support for the work of all three Committees.

They share overlapping priorities to protect our citizens and prevent the spread of terrorism, and we welcome efforts to ensure that their work is collaborative and united.

President, I will make three brief points.

Firstly, on the Counter Terrorism Committee, the evolving threat landscape demands a whole-of-society and a coordinated UN approach.

We encourage the UN Counter Terrorism Compact Entities to use CTED’s comprehensive country assessments as a guide for providing technical assistance to Member States.

The United Kingdom urges all States to proactively engage with CTED’s assessment visits, particularly those most affected by terrorism.

We look forward to renewing CTED’s mandate next month to ensure that Member States continue to receive valuable support for counter terrorism efforts.

Second, the 1267 Committee is one of the strongest tools the international community has to directly target Al-Qaida and Da’esh affiliates and to limit their financial support and cross border movement.

We welcome recent updates to the sanctions list and underscore the need for new designations that are well evidenced against the listing criteria, and for a non-politicised approach to agreeing listing proposals.

Politicisation of the committee’s listing process only serves the interests of the very terrorists whose activities we should be disrupting.

Thirdly, President, the work of the 1540 Committee is essential to ensure effective prevention of the proliferation of nuclear, chemical, and biological weapons to non-State actors.

In this regard, we congratulate the Committee on the recent successful completion of the Voluntary Technical Reference Guides on Export Controls for Member States’ consideration.

However, unwarranted objections from some Committee members which hinder the Group of Experts from executing its function are not only concerning, but actively counterproductive to 1540 implementation.

In closing, President, I wish to reaffirm the United Kingdom’s commitment to working with all Council members to strengthen global security and uphold the integrity of these three vital Committees.
G7 Chair's statement on the Independence Day of Ukraine
Source: gov.uk (2025-08-25)

G7 Chair's statement on the Independence Day of Ukraine, following a G7 Foreign Ministers' virtual meeting with Ukraine’s Foreign Minister Sybiha

“On the Independence Day of Ukraine, G7 Foreign Ministers of Canada, France, Germany, Italy, Japan, the United Kingdom and the United States of America, and the High Representative of the European Union, met virtually with Ukraine’s Foreign Minister Sybiha.

“Participants welcomed ongoing diplomatic efforts by the United States, under the leadership of President Trump, which create an opportunity for a peaceful and lasting end to the war. Together, they applauded Ukraine’s continued commitment to a full and unconditional ceasefire and to engage in Leader-level discussions.

“They welcomed the willingness of Europe, Canada, and other partners to provide Ukraine with robust and credible security guarantees in coordination with the United States.

“Participants reiterated respect for Ukraine’s sovereignty. Participants also discussed Ukraine’s territorial integrity, political independence, and the return of prisoners of war, illegally detained civilians, and abducted and deported children. The importance of continuing to work through the International Coalition for the Return of Ukrainian Children, co-chaired by Canada and Ukraine, was further underscored.

“Participants spoke to their intent to continue to apply economic and financial pressure on Moscow, absent an agreement ending this terrible war.

“Participants expressed their support for continued dialogue and meaningful, substantive and good faith negotiations between the Leaders of Russia and Ukraine, noting that peace can only take root when both sides reach a just, fair and sustainable solution.

“Participants congratulated Ukraine on its independence and expressed solidarity with the Ukrainian people.”
Mpox control and elimination: UK strategy 2025 to 2026
Source: gov.uk (2025-04-17)

How the UK plans to control and eliminate mpox over the next 12 months.

This document sets out an overarching public health strategy for controlling and eliminating mpox (previously referred to as monkeypox) across the UK, focusing on the next 12-month period. It serves as a statement of intent to work towards achieving elimination of mpox transmission.
Jon Jewell Electrical 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 Jon Jewell Electrical 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 Jon Jewell Electrical 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.
Homes England RFI releases for November 2023
Source: gov.uk (2025-07-31)

Our responses to Freedom of Information requests for November 2023.

You can read about the Freedom of Information (FOI) Act and how to make an information request at the bottom of the Homes England homepage (https://www.gov.uk/government/organisations/homes-england).

The Freedom of Information Act 2000 and the Environmental Information Regulations 2004 require us to disclosure information that is held at the time we receive a request. Information in our disclosure log is subject to change and information contained within a historic request may now be out of date.
TSEM3475 - Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - example where the beneficiary has personal income
Source: gov.uk (2025-11-19)


The details are the same as in TSEM3474 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3474) except that the beneficiary also has the following personal income and gains in 2024-2025
- Bank interest of £18,000
- Dividends of £16,000
- A discretionary distribution from the trustees of £4,200 and
- Personal chargeable gains (after taper relief, personal losses and the annual exempt amount) of £3,000.
The distribution from the trustees is not taken into account in computing the income tax liability of the vulnerable person for the purposes of calculating TLV1 and TLV2. TLV2 is therefore:

Income

-

£18,000

£16,000

-

-

Capital gains

-

-

-

3,000

-

Less personal allowance (£12,570)

-

£12,570

-

-

-

-

-

£5,430

£16,000

-

-

Savings chargeable at starting rate on £5000(0%)

-

0

-

-

-

Taxable income

-

£0.00

£14,930.00

-

-

Chargeable at lower rate (20%)

-

-

-

-

-

Tax chargeable @ dividend rate (8.75%)

-

£0.00

£1306.37

£0.00

£1306.37

TLV2

-

-

-

-

£1,606.37

TLV1 is:

Income - actual

£0

£18,000

£16,000

-

-

Income treated as arising to the beneficiary

£20,000

£5,000

£10,000

-

-

-

£20,000

£23,000

£26,000

-

-

Chargeable gains

-

-

-

£3,000

-

Less personal allowance

£12,570

-

-

-

-

Chargeable at basic rate (20%)

£7,430

£22,500

-

-

-

Chargeable at dividends rate @ 0% on £500

-

-

£0

-

-

Tax chargeable

£1,486

£4,500

£6,913.74

-

£12,889.74

Chargeable at capital gain rate (20%)

-

-

-

£3,000

-

Tax chargeable

-

-

-

£600.00

£600.00

TLV1

-

-

-

-

£13,499.74

Less TLV2

-

-

-

-

£1,606.37

VQTI

-

-

-

-

£11,893.37

The trustees’ liability is the same as shown in example 1 at TSEM3474 and the deduction that they can claim is TQTI - VQTI (£15,185 - £11,8393.37) = £3,291.63. Their liability is therefore £15,185 - £3291.63 = £11,893.37.

The trustees must also ensure that they have paid enough income tax to cover the deemed deduction of tax on the distribution to the beneficiary (see TSEM3490) (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3490).

The payment of £4,200 is treated as though a deduction has been made at the trust rate. The gross payment is:

£4,200 x 100/55 = £7,636.36

and applying the trust rate at 45% gives a deemed deduction of £3,436.36.

The tax which can be used to cover this deduction (the ’tax pool’) is income tax chargeable at the trust rate and dividend trust rate.
NHS Lancashire and South Cumbria Integrated Care Board
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 NHS Lancashire and South Cumbria Integrated Care Board 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 NHS Lancashire and South Cumbria Integrated Care Board 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
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.
Breast screening: routine quality control tests for FFDM
Source: gov.uk (2025-07-29)

Routine quality control test procedures for full field digital mammography (FFDM) systems in NHS breast screening programmes.

This publication explains the routine quality control tests for full field digital mammography systems.

It outlines the processes to ensure mammography equipment meets NHS breast screening programme standards.
Armed forces continuous attitude survey: index
Source: gov.uk (2025-05-22)

Results from the armed forces continuous attitude survey (AFCAS).

Upcoming release dates for this publication (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=updated-newest) are available.

Related information
- Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
Set up as a sole trader: step by step
Source: gov.uk (2025-02-27)

What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.

Check if being a sole trader is right for you

Find out more about becoming a sole trader (/become-sole-trader)

Choose your business name

Check the rules for naming your business (/become-sole-trader/choose-your-business-name)

Check what records you need to keep

When you start trading you must keep records. This will help you work out your profit or loss for your tax return.

Find out what business records you need to keep (/self-employed-records)

Register as a sole trader

Check how to register as a sole trader (/become-sole-trader/register-sole-trader)

Check what taxes may apply to you

There may be other taxes and rules you need to know about after you’ve registered as a sole trader.

Check what taxes may apply to you as a sole trader (/guidance/check-what-taxes-may-apply-to-you-as-a-sole-trader)

Plan for your tax bill

You may need to pay Income Tax on your profits and may need to pay National Insurance contributions.

Get an estimate of how much you will need to pay (/self-assessment-tax-calculator)

Find out more about Income Tax rates (/income-tax-rates)

Find out more about National Insurance rates (/self-employed-national-insurance-rates)

Get help and support

Sign up for business support emails (https://subscriptions.hmrc.gov.uk/)

Join a webinar or watch a video to learn more about your responsibilities (/guidance/help-and-support-if-youre-self-employed)

Find out how to choose a tax agent if you want to use one (/guidance/how-to-choose-a-tax-agent)
Miss A Dornan v Sourced Experts Ltd: 4107096/2024
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Miss A Dornan v Sourced Experts Ltd: 4107096/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677fe3a2d119b34537665625/Miss_A_Dornan_v_Sourced_Experts_Ltd_-_4107096.2024_-_Judgment.pdf).
Mr K Harper v McQueens Dairies Ltd: 8001358/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr K Harper v McQueens Dairies Ltd: 8001358/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6777eaf0d484a03c2f50c8ff/Mr_K_Harper_v_McQueens_Dairies_Ltd_-_8001358.2024_-_Judgment.pdf).
Number and estimated value of cryptoassets identified by year, 2019/20 to 2024/25
Source: gov.uk (2025-06-09)

Annual data on digital assets identified in insolvency cases since 2019/20.

The linked HTML document contains annual data between 2019/20 and 2024/25 on the number and value of digital assets—such as cryptocurrencies and NFTs—identified by the Insolvency Service as recoverable from bankrupt individuals or liquidated companies in insolvency proceedings.
Mr J Boal v Chemring Energetics UK Ltd: 8000661/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr J Boal v Chemring Energetics UK Ltd: 8000661/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6777fbbcd484a03c2f50c903/Mr_J_Boal_v_Chemring_Energetics_UK_Ltd_-_8000661.2024_-_Judgment.pdf).
CG65358 - Private residence relief: separation, divorce or dissolution of civil partnership: treatment of certain deferred payments on or after 6 April 2023
Source: gov.uk (2025-10-07)


There may be circumstances where a spouse or civil partner, on ceasing to reside in the matrimonial or civil partnership home on separation, divorce or dissolution of the marriage or civil partnership, transfers their interest in the home to their former spouse or civil partner whilst retaining a right to a proportion of the proceeds of any future sale. Should a gain accrue to the transferring spouse or civil partner at the time of the sale of the home, they may be able to qualify for private residence relief under S225BA.

If Private Residence Relief applies, S225BA(2) provides that the gain is relieved in the same proportion that relief applied to the original transfer to the former spouse or civil partner, or, where the original transfer qualified for the no gain or loss treatment, in the same proportion that private residence relief would have applied but for the no gain or loss treatment.

To qualify for this treatment:

the former matrimonial or civil partnership home must have been the spouse or civil partner’s main residence prior to the separation, divorce or dissolution of the marriage or civil partnership,

the deferred payments must be in accordance with a deferred sale agreement or court order, and

but for the treatment afforded by S225BA TCGA92, the deferred payment would otherwise have been treated as a capital sum derived from an asset pursuant to S22 TCGA92 (see CG65334 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65334))

Example

In 2017 married couple Ellen and Paul together bought a house for £300,000. The house was their marital home until they separated in December 2021. They divorced in March 2023. In June 2023 the Court ordered that Ellen should transfer her interest to Paul, but that the property would be sold when the last of their children reached 18 years old, at which time she would be entitled to one half of the net proceeds of the sale. The house was sold in November 2024 after the last of their children had turned 18. The sale price was £380,000 with costs of disposal of £6,000. Ellen received £187,000 (being one half of £380,000 minus £6,000).

Ellen is chargeable to capital gains tax on the £187,000 received as it is a capital sum derived from an asset, namely the right to one half of the proceeds of sale. Section 225BA will however provide that PRR is available in the same proportion that would have been available on the original transfer in June 2023.

This treatment only applies in the limited circumstances set out on this page. Where the a person becomes entitled to a specific amount on the sale (for example, if the Court order had prescribed that Ellen was to receive an amount of £187,000 from the proceeds of sale rather than one-half of the net proceeds), then no capital gain would accrue to them on the sale. See CG65334 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65334) for further information on the treatment of amounts payable under Court orders.
City of Westminster Council
Source: gov.uk (2025-02-26)

The Regulator of Social Housing's view of how well City of Westminster Council is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
UK/Turkey: Agreement on an Amendment of the Agreement concerning International Road Transport [TS No.30/2025]
Source: gov.uk (2025-05-27)

This treaty was presented to Parliament in May 2025.

Published title: Agreement on an Amendment of the Agreement signed on 9 September 1977 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Turkey concerning International Road Transport.
Company Names Tribunal undefended decisions and orders
Source: gov.uk (2025-12-10)

Decisions and orders of the Company Names Tribunal - undefended.

Use this guide to find details of all our undefended decisions and orders.

Pre 2014 undefended decisions (http://webarchive.nationalarchives.gov.uk/20140603093549/http://www.ipo.gov.uk/cna/cna-decisions/cna-undefend.htm) can be found via National Archives

Pre 2014 undefended orders (http://webarchive.nationalarchives.gov.uk/20140603093549/http://www.ipo.gov.uk/cna/cna-orders.htm) can be found via National Archives
Palliative and end of life care profiles: October 2025 update
Source: gov.uk (2025-10-07)

The profiles provide an overview of palliative and end of life care in England at various geographies.

The update for October 2025 has been published by the Office for Health Improvement and Disparities (OHID).

This update includes:
- place of death factsheets
- care home factsheets
The palliative and end of life care profiles are presented in an interactive tool which aims to help local government and health services improve care at the end of life.
Klebsiella species bacteraemia: annual data
Source: gov.uk (2025-09-25)

Annual counts and rates of Klebsiella species (Klebsiella spp.) bacteraemia by NHS acute trust and sub-integrated care board location (SICBL).

Help us improve this resource

We’d like your feedback on how you use these UKHSA surveillance data.

Take a short survey to tell us what works, what doesn’t, and how we can make it better for you.

Take the survey now (https://snapsurvey.phe.org.uk/snapwebhost/s.asp?k=174591968925)

The following data is included in the latest annual publication for Klebsiella spp. bacteraemia.

From September 2023

Results by NHS organisation and sub-integrated care board location (SICBL)
- financial year counts and rates of C. difficile infection and by prior trust exposure from April 2007 to March 2023
From September 2021

Results by NHS organisation
- financial year counts and rates of Klebsiella spp. bacteraemia by NHS organisation and by onset status from April 2017 to March 2021
Results by NHS acute trust
- quarterly counts of Klebsiella spp. bacteraemia by NHS acute trust and by onset status from April 2017 to March 2018 (table 19)
- financial year counts and rates of Klebsiella spp. bacteraemia by NHS acute trust and by onset status from April 2017 to March 2018 (table 20)
Results by clinical commissioning group (CCG)
- quarterly counts of Klebsiella spp. bacteraemias by CCG and by onset status from April 2017 to March 2018 (table 21)
- financial year counts and rates of Klebsiella spp. bacteraemia by CCG and by onset status from April 2017 to March 2018 (table 22)
For commentary on this data, see MRSA, MSSA and Gram-negative bacteraemia and C. difficile infection: annual epidemiological commentary (https://www.gov.uk/government/statistics/mrsa-mssa-and-e-coli-bacteraemia-and-c-difficile-infection-annual-epidemiological-commentary).
Ms K Kolawole v South London and Maudsley NHS Foundation Trust: 2306571/2023
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Ms K Kolawole v South London and Maudsley NHS Foundation Trust: 2306571/2023 - Reserved Jugdment (https://assets.publishing.service.gov.uk/media/67b8846cb3a80ad63e782c2e/Ms_K_Kolawole_v_South_London_and_Maudsley_NHS_Foundation_Trust_2306571-2023_Judgment_on_DDA.pdf).

Read the full decision in Ms K Kolawole v South London and Maudsley NHS Foundation Trust: 2306571/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68d69eb1620e762dc5866445/Ms_Kemi_Bolanle_Kolawole_v_South_London_and_the_Maudsley_NHS_Foundation_Trust_2306571-2023_written_reasons_25-09-25.pdf).
85 Ealing Village, London, W5 2EA​  -  LON/00AJ/F77/2024/0665
Source: gov.uk (2025-02-04)

First-tier Tribunal – Property Chamber Decision of R Waterhouse FRICS and J Francis QPM, Dated 9th December 2024

Read Reasons in - 85 Ealing Village, London, W5 2EA​ - LON/00AJ/F77/2024/0665 (https://assets.publishing.service.gov.uk/media/679b9eea5ac7a35d1228f61d/250130_-__Summary_Reasons_85_Ealing_Village_.pdf) Read Final Decision - 85 Ealing Village, London, W5 2EA​ - LON/00AJ/F77/2024/0665 (https://assets.publishing.service.gov.uk/media/679b9ef56bb4c44f0805e831/250130_-_Final_Decision__85_Ealing_Village_.pdf)
Mr M Osemene v Mitie Ltd: 2301747/2024
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Mr M Osemene v Mitie Ltd: 2301747/2024 - Judgment (https://assets.publishing.service.gov.uk/media/66f16ba208a2c7f27217e28a/Mr_M_Osemene_v_Mitie_Limited_2301747-2024_Judgment.pdf).

Read the full decision in Mr M Osemene v Mitie Ltd: 2301747/2024 - Reasons (https://assets.publishing.service.gov.uk/media/66fa8caec71e42688b65ee98/Mr_M_Osemene__v_Mitie_Limited_2301747-2024_Written_Reasons.pdf).

Read the full decision in Mr M Osemene v Mitie Ltd: 2301747/2024 - Reasons (https://assets.publishing.service.gov.uk/media/66fa8cbfc71e42688b65ee99/Mr_M_Osemene__v_Mitie_Limited_2301747-2024_Written_Reasons-2.pdf).

Read the full decision in Mr M Osemene v Mitie Ltd: 2301747/2024 - Judgment (https://assets.publishing.service.gov.uk/media/686e38c82557debd867cbe5a/Mr_M_Osemene_v__Mitie_Judgment__2_2301747-2024.pdf).
COM81001 - Interest: interest work lists: introduction
Source: gov.uk (2025-11-14)


There are 2 work lists in the ‘Interest’ business area.

The lists are:
- Clerical Interest Indicator work list (CIIW)
- Credit Interest work list (CDIW)
For more information about work lists generally and some specific features see business area ‘Work Lists’.
SPE15110 - Receipt into customs warehouse: eligible sources
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).

Goods from any of the following sources may be entered to the customs warehousing procedures:
- Direct third country imports.
- On discharge of a transit movement and entry to a customs warehouse.
- On transfer from another customs warehouse.
- From another Special Procedure (e.g. Inward Processing (IP), Temporary Admission (TA))
- Under arrangements for claiming remission or repayment of duties in respect of rejected imports ( please see guidance on gov.uk)
- Goods subject to a UK agricultural policy (CAP for NI) special export refund.
The Special Procedures guidance page (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) gives further details on the procedures for entering goods to a customs warehouse.

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.
Mr Golam Chowdhury v Network Rail Infrastructure Ltd: [2025] EAT 132
Source: gov.uk (2025-09-16)

Employment Appeal Tribunal Judgment of Sarah Crowther, Deputy Judge of the High Court on 16 September 2025.

Read the full Judgment in Mr Golam Chowdhury v Network Rail Infrastructure Ltd [2025] EAT 132 (https://assets.publishing.service.gov.uk/media/68c93ffb1eabc899da708420/Mr_Golam_Chowdhury_v_Network_Rail_Infrastructure_Ltd__2025__EAT_132.pdf).
59C Stanhope Gardens, London, SW7 5RF - LON/00AW/F77/2024/0645 20th December 2024
Source: gov.uk (2025-01-20)

First-tier Tribunal – Property Chamber Decision of Mrs E Ratcliff MRICS and Judge N Carr, Dated

Read Full Reasons in - 59C Stanhope Gardens, London, SW7 5RF - LON/00AW/F77/2024/0645 20th December 2024 (https://assets.publishing.service.gov.uk/media/6787b4df2cca34bdaf58a263/2024_12_20_59C_Stanhope_Gardens_Full_Reasons_Fair_Rent.pdf) Read Final Decision in - 59C Stanhope Gardens, London, SW7 5RF - LON/00AW/F77/2024/0645 20th December 2024 (https://assets.publishing.service.gov.uk/media/6787b4d61124a2c3ceb64652/2024_12_20_59C_Stanhope_Gardens_Decision_template.pdf)
23 Swiftsden Way Bromley BR1 4NS : LON/00AZ/MNR/2025/0797
Source: gov.uk (2025-10-23)

Residential Property Tribunal Decision of Judge N Martindale  FRICS on Date 27 August 2025

Read the full decision in 23 Swiftsden Way Bromley BR1 4NS : LON/00AZ/MNR/2025/0797 (https://assets.publishing.service.gov.uk/media/68bead11223d92d088f01d71/Swiftsden_Way_23_Bromley_BR1_4NS_FORM__002_.pdf). Read the full reasons in 23 Swiftsden Way Bromley BR1 4NS : LON/00AZ/MNR/2025/0797 (https://assets.publishing.service.gov.uk/media/68bead30de0987fe84e0dd06/Swiftsden_Way_23_Bromley_BR1_4NS_Reasons__002_.pdf).
Finn Geotherm UK 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 Finn Geotherm UK 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 Finn Geotherm UK 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve 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.
HX7 7AL, John Lawson: environmental permit application advertisement - EPR/DP3326LE/A001
Source: gov.uk (2025-11-26)

View the application submitted by John Lawson for Land opposite Newbridge Cottages,
1 Newbridge Cottages, Midgehole, Hebden Bridge, HX7 7AL.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
01/2025: Publication of Business Rates Relief Information​
Source: gov.uk (2025-02-19)

​​Business rates information letters are issued by the Ministry of Housing, Communities and Local Government at regular intervals throughout the year.

This letter confirms the business rates multipliers for 2025 to 2026 and includes local authority guidance for the Retail, Hospitality and Leisure Scheme for 2025 to 2026 and Film Studio Relief guidance.
Raw materials for the production of gelatine and collagen intended for human consumption to the European Union and Northern Ireland: certificate 8397
Source: gov.uk (2025-11-24)

Apply online for an export health certificate (EHC) to export raw materials for the production of gelatine and collagen from Great Britain (England, Scotland and Wales) to the EU or move it 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 raw materials for the production of gelatine or collagen to the EU or to move it 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 specimen certificate (https://assets.publishing.service.gov.uk/media/6904d39a19a898f0b18980ca/8397_EN_V4_Specimen.pdf) and guidance notes (https://assets.publishing.service.gov.uk/media/6904d3a4c0dc8f12484174c5/8397NFG_Nov25_v12.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/8397EHC)

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
- apply for blocks of certificates
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).
Northern Ireland Waiting Times Statistics: Outpatient Waiting Times Quarter Ending March 2025
Source: gov.uk (2025-06-03)

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

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