theodi/ndl-core-corpus huggingface dataset:
Improvement notice issued to Wirral Metropolitan Borough Council: May 2024
Source: gov.uk (2025-06-06)

An improvement notice issued to Wirral Metropolitan Borough Council.

This improvement notice has closed. It has been replaced by a revised improvement notice (https://www.gov.uk/government/publications/revised-improvement-notice-issued-to-wirral-metropolitan-borough-council-june-2025) issued to Wirral Metropolitan Borough Council in June 2025.

This improvement notice requires Wirral Metropolitan Borough Council to take steps to improve its special educational needs and disabilities (SEND) services.

It is issued as a as a result of poor progress against the actions and deliverables in the Wirral Special Educational Needs and Disability Written Statement of Action (WSoA).
Cardiff Council v Mr & Mrs X: [2025] UKUT 68 (AAC)
Source: gov.uk (2025-03-18)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hickinbottom on 15 February 2025

Read the full decision in UA-xx-xxxx-xxxx-HSW (https://assets.publishing.service.gov.uk/media/681dfc75d9c9bb76078f7e90/UA-xx-xxxx-xxxx-HSW.pdf)

Judicial Summary

The Education Tribunal for Wales erred in naming a particular school in the relevant Independent Development Plan (“IDP”) because the conditions for naming a school in section 48 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018 had not been satisfied, and section 9 of the Education Act 1996 did not override that provision but only required the local authority, as a matter to process, to have regard to parental wishes which had been done by the Council in this case through its school admissions system. The tribunal decision to name the school in Section 2D of the IDP was set aside, and the matter remitted for a redetermination of the section 48 issue.
Claro Enterprises
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 Claro Enterprises 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 Claro Enterprises 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
We also pledge the following:

-Seeking to support the mental health, employment and training of all veterans who attend claro in any capacity -Increasing the number of places for veterans in our Men’s shed and community workshop

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr G Tyas v Main Stream Direct Ltd: 3304523/2024
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mr G Tyas v Main Stream Direct Ltd: 3304523/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68c2de798c6d992f23edd8f3/Mr_G_Tyas_v_Main_Stream_Direct_Limited_3304523_2024_Judgment.pdf).
Caistor Lakes 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 Caistor Lakes 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 Caistor Lakes 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
- 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.
Flat 18 Cambray Court, Cheltenham GL50 1JX : CHI/23UB/LSC/2023/0119
Source: gov.uk (2025-10-31)

Southern Region, Mr Charles Norman FRICS (Valuer  Chairman) , Mr Mike Ayres FRICS  and  Mr Mike Jenkinson on 14 October 2024 and 9 April 2025.  Corrected 30 October 2025.

Read the full decision in GL50 1JX_CHI/23UB/LSC/2023/0119_DECISION (https://assets.publishing.service.gov.uk/media/68d548c8e65dc716bfb1ddd0/Cambray_Court_Decision_-_s27A_Flat_18_corrrected_30.10.2025_.pdf)
EXPP2060 - National Export System (NES) and authorisation procedures: conditions for simplified procedures
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

The authorisation manual details the requirements of simplified procedures. The Customs Authorisation and Approval manual is available from the HMRC section of GOV.UK.

An EIDR authorisation can only be granted where the following conditions apply:
- pre departure declaration is waived
- goods are a direct export.
EIDR cannot be used where a standardised exchange of information (INF) is required between customs authorities, for example inward processing and outward processing.

If you have an LCP authorisation that meets the EIDR conditions you can continue to use your current LCP authorisation until it is re-assessed by HMRC for EIDR or until 1 May 2019, whichever is earlier. There are generic conditions issued within any NES simplified procedure authorisation. Each authorisation is based on the needs of the applicant and the nature of the trader's business.

As part of the authorisation, traders using simplified procedures or operating a DEP will be required to comply with certain conditions as well as those for regimes which they are also authorised to use eg Inward Processing Relief (IPR)/Outward Processing Relief (OPR).
SPE13005 - Inward Processing – conditions and requirements: contents
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).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx 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).
CIRD63120 - Land Remediation Relief: Qualifying Land Remediation Expenditure: Statutory obligations
Source: gov.uk (2025-08-19)


CTA09/S1146 (3A)(b) & SI09/2037/REG5

Expenditure incurred on or before 31 March 2009

For periods up to, and including 31 March 2009, there are no restrictions on relief for work carried out under a statutory obligation.

Expenditure incurred on or after 1 April 2009:

Work carried out under a statutory obligation imposed by legislation listed in a Treasury Order does not qualify for Land Remediation Relief

Work carried out under a statutory obligation not listed in a Treasury order qualifies for Land Remediation Relief if all other conditions are satisfied.

Where the obligation only arises once a notice has been issued, the exclusion only applies where such a notice has been served. Expenditure on any work carried out before such a notice is issued, qualifies for the relief, subject to meeting the other conditions.

The legislation on issues such as planning varies across the UK. The policy underlying Land Remediation Relief is that expenditure on work carried out under equivalent obligations imposed anywhere in England, Scotland, Wales or Northern Ireland will be excluded from the scope of Land Remediation Relief.

The list of types of work currently excluded from the scope of the relief includes:

Expenditure required on land/buildings adversely affecting the amenity of neighbourhood. This includes work under:
- section 215 of the Town and Country Planning Act 1990;
- section 179 of the Town and Country Planning (Scotland) Act 1997;
- article 39, Planning (Northern Ireland) Order 1991.
Expenditure incurred on work required on defective premises, dangerous buildings, ruinous and dilapidated buildings and neglected sites. This includes work carried out under:
- section 77 and section 79 of the Building Act 1984;
- article 66 Pollution Control and Local Government (Northern Ireland) Order 1978 (No. 1049 (N.I. 19));
- section 28 Building (Scotland) Act 2003.
Expenditure on work required for the abatement or prohibition of a nuisance. This includes work carried out under:
- sections 79-82 of the Environment Protection Act 1990 for (England Scotland & Wales);
- section 65 Pollution Control and Local Government (Northern Ireland) Order 1978 (No. 1049 (N.I. 19))
Expenditure on work on a listed building under a repairs notice. This includes work carried out under:
- section 43 Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997;
- section 48 Planning (Listed Buildings and Conservation Areas) Act 1990;
- article 109, Planning (NI) Order 1991.
The list of types of work carried out under a statutory obligation that are excluded from the relief can be amended by Treasury Order.
HMRC: senior officials’ business expenses, hospitality and meetings, January to March 2025
Source: gov.uk (2025-06-26)

Data on senior officials’ (SCS2+) business expenses, hospitality, and meetings with external individuals and organisations.

HMRC publishes details of the Permanent Secretaries, Directors General, Finance Directors, Commercial Directors and Directors who are senior responsible owners in the Government’s Major Projects Portfolio meetings with external individuals and organisations, and senior officials’ business expenses and hospitality every quarter.

Expenses data has been redacted where it is deemed that publishing it could impact on national or personal security, or jeopardise investigations.

This data is also available on data.gov.uk:
- HMRC Senior Officials’ Expenses Data (https://www.data.gov.uk/dataset/5e3b0a1a-bfb6-4d43-9289-758b70c23a25/hmrc-senior-officials-expenses-data)
- HMRC’s Hospitality register (https://data.gov.uk/dataset/hm-revenue-and-customs-board-members-hospitality)
- HMRC Senior Officials’ Meetings Data (https://www.data.gov.uk/dataset/853db0b2-4767-486b-86a1-a872034fcefe/hmrc-senior-officials-meetings-data)
Updates to this page
Wallace Hind Selection LLP
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 Wallace Hind Selection LLP 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 Wallace Hind Selection LLP 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
- 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.
GBM Digital Technologies 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 GBM Digital Technologies 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 GBM Digital Technologies 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
- Discounts
We also pledge the following:

promoting the fact that we are an armed forces-friendly organisation, through promotion on our website sync-store.co.uk offering a discount to members of the Armed Forces Community, through the provision of discount code armedforces on sync-store.co.uk

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.
Valkyrie 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 Valkyrie 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 Valkyrie 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Dionach 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 Dionach 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 Dionach 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.
NIM41210 - Credits: post 1975 credits: Class 3 starting credits
Source: gov.uk (2025-10-15)


Regulation 4 of the Social Security (Credits) Regulations 1975 (SI No 1975/556) as amended by the National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011 (SI No 2011/709)

Until 5 April 2010, to protect the NI records of students who stayed in full time education for tax years commencing on or after 6 April 1975, regulation 4 allowed a customer to be credited with Class 3 NICs, which count for State Pension and, up until 6 April 2017, bereavement benefits.

These starting credits could be awarded for the full three tax years containing their 16th, 17th and 18th birthdays, whether or not the young person was in full time education, and were recorded on the NPS account.

A person was also entitled to Class 3 credits for the 1974-75 tax year if, on 6 April 1975, they:
- had reached the age of 16 years, and
- were in Great Britain or Northern Ireland, but
were not in insurable employment.

Class 3 starting credits were available to everyone including married women with a married woman's reduced rate election.

From 5 April 2011 starting credits were no longer awarded under this regulation following changes made by the National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011.

This prevents credits being given under regulation 4 -
- For any tax year beginning on or after 6 April 2010
- For any other tax year where an application for a National Insurance number is made on or after 6 April 2010
RDRM32340 - Remittance Basis: Accessing the remittance basis: Remittance Basis Charge - Nomination of foreign income and gains: Relevant tax increase - Example 1
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Example 1

Paulo, a non-domiciled long-term UK resident makes a claim to use the remittance basis in 2015. He is a higher rate taxpayer (40%). He has UK-source employment income of £40,000.

His foreign income and gains for the year are as follows:

Relevant foreign earnings (France) £40,000

Relevant foreign income (Spain) £60,000

Relevant foreign income (France) £15,000

Foreign chargeable gains (Germany) £80,000

Paulo nominates £60857 of his foreign chargeable gains, and £30,000 of his Spanish RFI, and £12,600 of his French RFI.

To determine the relevant tax increase we must complete two calculations. The first calculation (a) is of the total amount of Paulo’s income tax and capital gains tax actually payable in the year, as a remittance basis user and RBC payer.

The second calculation (b) is the total amount of Paulo’s income tax and capital gains tax payable in the year less the tax charged less the tax charged on the nominated income and nominated gains.

The relevant tax increase is the total of calculation (a) minus calculation (b)

Calculation (a)

Non-savings income (1)
- £31,865 x 20% = £12,746
- £8,135 x 40% = £3,254
Savings income (1)
- £42,600 x 40% = £12,960 (on nominated RFI (2))
Capital gains (1)
- £60,857 x 28% = £17,040 (on nominated CG(2))
Total income tax and CGT due £46,000 (3)

Calculation (b)

Non-savings income (1)
- £31,865 x 20% = £12,746
- £8,135 x 40% = £3,254
Total income tax due £16,000 (3)

Relevant tax increase:
- is total (a) £46,000
- less total (b) £16,000
- equals £30,000
Notes
- Rates used here for the purposes of this example only; use the rates applying in the relevant tax year.
- This is the foreign income and gains that are nominated, and which are thus charged to tax on the arising basis in the year
- As a remittance basis user, Paulo has no personal allowances due
Defence Innovation Loans - past cycles
Source: gov.uk (2025-12-09)

Details of past Defence Innovation Loans cycles.

The Defence and Security Accelerator (DASA) updates this page with links to closed cycles of the Defence Innovation Loans competition, as soon as a competition closes for submissions in line with the published closing dates. Below you will be able to find the details of the competition requirements for previous cycles.

You can view the Defence Innovation Loans cycle that is currently open here (https://www.gov.uk/government/collections/apply-for-funding#defence-innovation-loans).

For a list of DASA other DASA open competitions, please see our Apply for Funding (https://www.gov.uk/government/collections/apply-for-funding) page.
113A Richmond Road, Ilford, Essex, IG1 1JX: LON/00BC/MNR/2024/0339
Source: gov.uk (2025-01-09)

Residential Property Tribunal Decision of Judge Prof R Percival and Ms A Flynn MA, MRICS
 on Date 20 November 2024

Read the full decision in 113A Richmond Road, Ilford, Essex, IG1 1JX: LON/00BC/MNR/2024/0339 (https://assets.publishing.service.gov.uk/media/675734527ec19a3516f79a9d/113A_Richmond_Road__Ilford__Essex__IG1_1JX_-_Decision.pdf). Read the reasons in 113A Richmond Road, Ilford, Essex, IG1 1JX: LON/00BC/MNR/2024/0339 (https://assets.publishing.service.gov.uk/media/6757345b7ec19a3516f79a9e/113A_Richmond_Road__Ilford__Essex__IG1_1JX_-_Reasons.pdf).
Infected Blood Memorial Committee
Source: gov.uk (2025-11-17)

The home of Infected Blood Memorial Committee on GOV.UK. The Infected Blood Memorial Committee has been established to secure a consensus from the Infected Blood Community on the most fitting way to recognise and remember what happened to people. Our work is focused on making final recommendations for a permanent UK-wide memorial and for the establishment of memorials in Scotland, Wales and Northern Ireland.

The Infected Blood Memorial Committee has been established to secure a consensus from the Infected Blood Community on the most fitting way to recognise and remember what happened to people. Our work is focused on making final recommendations for a permanent UK-wide memorial and for the establishment of memorials in Scotland, Wales and Northern Ireland.

Infected Blood Memorial Committee works with the Cabinet Office (/government/organisations/cabinet-office).
DESNZ: spending over £25,000, May 2024
Source: gov.uk (2025-05-02)

Reports on departmental spending over £25,000.

The Department for Energy Security and Net Zero (DESNZ) publishes details of all departmental spending on a monthly basis.

This data is also available on data.gov.uk:
- DESNZ departmental spending over £25,000 (https://www.data.gov.uk/dataset/b2f104db-9670-4076-8c4e-c6b39ef34193/desnz-departmental-spending-over-25-000)
Employment Rights Bill: factsheets
Source: gov.uk (2025-04-23)

Further details on the measures included within the Employment Rights Bill.

The Employment Rights Bill, introduced to Parliament on 10 October 2024, is the first phase of delivering the Plan to Make Work Pay.

This bill will support employers, workers, and unions to get Britain moving forward. It will also update and modernise the legislative framework in relation to employment rights.

The Plan to Make Work Pay sets out how the government is aiming to:
- grow the economy
- raise living standards across the country
- create opportunities for all
The plan will help more people to stay in work, improve job security and boost living standards. The plan will also:
- support employers and businesses across the country
- create a fair and level playing field
- modernise the employment rights framework to suit the economy of today
Businesses, employers and employees can use these factsheets to understand the measures within the bill and how it affects them.
Mr A Sharma v Jaguar Land Rover Ltd: 1300105/2023
Source: gov.uk (2025-04-09)

Employment Tribunal decision.

Read the full decision in Mr A Sharma v Jaguar Land Rover Ltd: 1300105/2023 - Judgment (https://assets.publishing.service.gov.uk/media/668fa844fc8e12ac3edafada/Mr_A_Sharma_v_Jaguar_Land_Rover_Ltd_-_1300105.23_-_LJ.pdf).

Read the full decision in Mr A Sharma v Jaguar Land Rover Ltd: 1300105/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67b6fb0cae5d020b0914bc07/Mr_A_Sharma_v_Jaguar_Land_Rover_Limited_-_1300105-2023-_judgement.pdf).

Read the full decision in Mr A Sharma v Jaguar Land Rover Ltd: 1300105/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67f5291132b0da5c2a09e15d/Mr_A_Sharma_v_Jaguar_Land_Rover_Ltd_-_1300105-2023_-_Remedy.pdf).
Miss S Rathod v West End Galleries Ltd: 6018896/2025
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Miss S Rathod v West End Galleries Ltd: 6018896/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/692477a990a8c154e9026271/Miss_S_Rathod_v__West_End_Galleries_Limited_-_6018896-2025_.pdf).
CIRD68015 - Land Remediation Relief: Tax Credit: Qualifying land remediation loss - example
Source: gov.uk (2025-09-02)


This example should be read together with the guidance at CIRD68005 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird68005) and CIRD68020 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird68020).

Example:

A Ltd is carrying on a trade and incurs qualifying land remediation expenditure of £50,000 in an accounting period. The expenditure is an allowable deduction in computing its trading loss for CT purposes. In addition A Ltd claims land remediation relief of £25,000 in respect of the expenditure.

After taking other expenses into account, A Ltd has an overall trading loss for the accounting period of £80,000. The company has other income of £10,000 in the accounting period.

A Ltd makes a claim to surrender the full amount of its qualifying land remediation loss in exchange for a payment of land remediation tax credit, but makes no other loss relief or group relief claims for the period:
- 150% of the qualifying land remediation expenditure is £75,000 (£50,000 x 150%).
- A Ltd’s unrelieved trading loss for the accounting period is £70,000 (£80,000 less £10,000).
- A Ltd’s qualifying land remediation loss is the lesser of these two amounts, i.e. £70,000.
- The tax credit payable is £11,200 (£70,000 x 16% see CIRD68025 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird68025)).
- The trading loss A Ltd is able to carry forward to future accounting periods is £10,000 (£80,000 less £70,000).
Soha Housing Limited
Source: gov.uk (2025-01-29)

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

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
SIPS Education 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 SIPS Education 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 SIPS Education 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
- 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.
Jane Reakes-Davies
Source: gov.uk (2025-06-20)

Jane Reakes-Davies became Director of People at the Driver and Vehicle Standards Agency ( DVSA ) in June 2025. Before joining  DVSA , Jane held roles including: Head of Human Resources for Pembrokeshire County Council Managing Director for First Cymru Buses Ltd

Jane Reakes-Davies became Director of People at the Driver and Vehicle Standards Agency (DVSA) in June 2025.

Before joining DVSA, Jane held roles including:
- Head of Human Resources for Pembrokeshire County Council
- Managing Director for First Cymru Buses Ltd
Product Recall: Wacker Neuson Batteries BP1000 and BP14000 (2507-0167)
Source: gov.uk (2025-08-18)

Product Recall for Wacker Neuson Batteries BP1000 and BP14000 batteries presenting a risk of fire.

Summary

Product: Wacker Neuson Batteries BP1000 and BP14000

Hazard: The product presents a risk of fire as moisture can get into the accumulator, which could cause the product to overheat or short circuit.

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

Product information

Hazard

The product batches present a risk of fire as moisture can get into the accumulator. This could cause a short circuit and lead to internal components overheating, potentially leading to scorching and/or fires.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

Recall of the product from end users. We recommend that owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2507-0167

Notified by: Office for Product Safety and Standards
Marine licensing selected cases
Source: gov.uk (2025-09-22)

Information on selected marine licensing cases

Information on all Marine Licence applications can be found on the MMO Public Register (https://marinelicensing.marinemanagement.org.uk/mmofox5/fox/live/MMO_LOGIN/login)

Details of past selected cases are available on the archived MMO website (http://webarchive.nationalarchives.gov.uk/20140507202222/http://www.marinemanagement.org.uk/licensing/public_register/cases.htm)
Wivenhoe House
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 Wivenhoe House 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 Wivenhoe House 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
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.