theodi/ndl-core-corpus huggingface dataset:
Flat 12A, 32 Grosvenor Street, Mayfair, London W1K 4QS LON/00BK/LSC/2024/0196
Source: gov.uk (2025-02-27)

Residential Property Tribunal Decision of Judge Dutton and  Mr J Naylor MRICS on Date 9 January 2025

Read the full decision in Flat 12A, 32 Grosvenor Street, Mayfair, London W1K 4QS LON/00BK/LSC/2024/0196 (https://assets.publishing.service.gov.uk/media/67a21ed5039d059a1fe5fe59/20250109_Decision_12A_Grosvenor_Street_Dutton.pdf)
IPO Transformation programme: second consultation
Source: gov.uk (2025-04-10)

We are seeking views on a package of changes to improve services in support of the Intellectual Property Office’s (IPO) digital Transformation programme.

The IPO’s Transformation programme (https://www.gov.uk/government/publications/one-ipo-transformation-one-year-until-the-new-patents-service/transformation-one-year-to-go-for-patents-html) is designed to modernise and improve the IPO’s services. By the end of 2025, we will have replaced our existing processes with a digital system for all registered IP rights (patents, trade marks and designs).

In 2022, the IPO ran a first public consultation (https://www.gov.uk/government/consultations/potential-legislative-changes-for-ipo-digital-transformation), which mainly focused on changes related the launch of the new digital patents service in 2024. The government response (https://www.gov.uk/government/consultations/potential-legislative-changes-for-ipo-digital-transformation) to that consultation was published on 1 August 2023. This will inform some of the potential legal and practice changes to enable transformation and the build of the service.

A second consultation is now necessary to inform and support the next phase of the programme, which is chiefly concerned with trade marks, designs and IPO tribunal services. This consultation sets out changes which the government considers may be needed in the following areas:
- online public document inspection service for trade marks and designs
- rules governing public inspection of trade marks and designs documents and requests for confidentiality
- series trade marks
- length of supplementary protection certificate fee payment periods
- collection and publication of addresses for patent inventors
- ways to encourage more mediation during IPO tribunal proceedings
We ask for your responses to the questions highlighted in the consultation document.
RAIB: Annual Report 2024 (published 2025)
Source: gov.uk (2025-05-14)

Rail Accident Investigation Branch report for the operational period ending 31 December 2024.

The Rail Accident Investigation Branch (RAIB) has published its annual report covering the period 1 January to 31 December 2024. The report summarises operational and investigative activity undertaken by the Branch during the year.

In the operational year 1 January to 31 December 2024, we received 431 notifications. From these we undertook 56 preliminary examinations. Of these, 11 became full investigations with a further 12 resulting in us preparing safety digests to inform the industry. A further 8 preliminary examinations lead to us starting industry reviews, with 1 more being closed by writing to the Coroner. We also concluded that 24 preliminary examinations would lead to no further action.

During the same period, we published 13 full investigations along with 10 Safety Digests, issued an Urgent Safety Advice to the industry, and wrote 3 letters to coroners.

Notes to editors

1.The sole purpose of RAIB investigations is to prevent future accidents and incidents and improve railway safety. RAIB does not establish blame, liability or carry out prosecutions.

2.RAIB operates, as far as possible, in an open and transparent manner. While our investigations are completely independent of the railway industry, we do maintain close liaison with railway companies and if we discover matters that may affect the safety of the railway, we make sure that information about them is circulated to the right people as soon as possible, and certainly long before publication of our final report.

3.For media enquiries, please call xx-xxxx-xxxx.

Newsdate: 15/05/2025
L Z Micoud v Capital Cleaning (Kent) Ltd: 6004571/2025
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in L Z Micoud v Capital Cleaning (Kent) Ltd: 6004571/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/682ae6c4010c5c28d1c7e76b/Laura_Zoe_Micoud_-v-_Capital_Cleaning__Kent__Limited_6004571-2025_Strike_Out_Judgment_with_Reasons.pdf).
CIRD63140 - Land Remediation Relief: Qualifying Land Remediation Expenditure: Subsidised expenditure - contractors
Source: gov.uk (2025-08-19)


FA01/SCH22/PARA8

CTA09/S1144

It is the principal, not the contractor, who may be entitled to Land Remediation Relief.

The term “subsidised expenditure” covers subsidies provided both directly and indirectly. The question is who has actually paid for the work? A contractor is paid for carrying out the land remediation. As the costs are ultimately incurred by the principal, the contractor cannot claim Land Remediation Relief.

Private Finance Initiative

An operator engaged in a Private Finance Initiative project who is providing design and construction services rather than constructing a capital asset for their business does not qualify for Land Remediation Relief.

For further information on the capital or revenue position for companies engaged in Private Finance Initiative projects see the Business Income Manual at BIM64000 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim64000) onwards.
F Digby v West Cambs Federation CIC (in liquidation): 3301373/2024
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in F Digby v West Cambs Federation CIC (in liquidation): 3301373/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6791035843f931eea1a34deb/Fiona_Digby_v_West_Cambs_Federation_CIC__in_liquidation___3301373.2024__Recoupment_Judgment.pdf).
National Insurance numbers allocated to adult overseas nationals to September 2025
Source: gov.uk (2025-11-27)

Quarterly publication of National Insurance number allocations to adult overseas nationals entering the UK, data to September 2025.

This Department for Work and Pensions (DWP) quarterly report contains data on National Insurance number allocations to adult overseas nationals entering the UK.

National Insurance number is referred to as NINo in the statistics release.
Mr D Mullen v The Panelcompany Ltd: 2306580/2023
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mr D Mullen v The Panelcompany Ltd: 2306580/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68540cd8a3a282804858151f/Mr_D_Mullen_v_The_Panelcompany_Limited_2306580-2023_Judgment.pdf).
SPE13570 - PAGE REMOVED
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).

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
Using unbound incinerator bottom ash aggregate (IBAA) in construction activities: RPS 247
Source: gov.uk (2025-08-05)

Environment Agency regulatory position on using unbound incinerator bottom ash aggregate (IBAA) in construction.

This regulatory position statement (RPS) does not change your legal requirement to have an environmental permit for a waste operation and groundwater activity when you use IBAA in:
- building a road, cycleway or pathway sub-base
- building a structural platform
- pipe bedding
However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in the RPS.

The regulatory position does not apply to any other legal requirements.
16A Josephine Avenue, Brixton, London SW2 2LA: LON/00AY/F77/2024/0675
Source: gov.uk (2025-07-15)

Residential Property Tribunal Decision of Mr I B Holdsworth MSc FRICS MCIArb
RICS Registered Valuer 0079475 and John Francis QPM members) on 23 June 2025

Read the full decision in 16 A Josephine FR Final (https://assets.publishing.service.gov.uk/media/685e5ab6e44db4975be00b1a/16_A_Josephine_FR_Final.pdf). Read the full decision in 16 A Josephine FR Final (https://assets.publishing.service.gov.uk/media/685e5ab6e44db4975be00b1a/16_A_Josephine_FR_Final.pdf).
TSEM10020 - Non-resident trusts: residence rules: trust residence for Income Tax and Capital Gains Tax purposes - periods from 6 April 2007
Source: gov.uk (2025-04-07)


ITA/S474 and TCGA92/S69(2)

From 6 April 2007 the trustees of a settlement are treated as a single person for both Income Tax and Capital Gains Tax purposes and this deemed person (referred to below as ‘the trust’) is distinct from the actual persons (individuals and/or companies) who act as the trustees.

From 6 April 2007 a common residence test applies for both Income Tax and Capital Gains Tax purposes.

All trustees are resident in the United Kingdom

The trust is resident in the UK for Income Tax and Capital Gains Tax purposes.

All trustees are resident outside the UK

The trust is not resident in the UK for Income Tax and Capital Gains Tax purposes.

There is a mixture of resident and non-resident trustees acting at the same time

The trust is resident in the UK unless the settlor was:
- not resident in the UK and
- not ordinarily resident in the UK and
- not domiciled in the UK
at the time the settlor made or is treated as making the settlement and at any time when the settlor adds property to the settlement. If the settlement arises on a settlor’s death then the settlor’s residence and domicile status are considered immediately before the death (ITA07/S475(5) and ITA07/S476, TCGA92/S69(2B) and (2C)).

With the introduction of the non-UK domicile reforms from 6 April 2025, if there is a mixture of resident and non-resident trustees acting at the same time consideration will no longer be given to the settlor’s domicile when considering whether the trust is resident in the UK. This will only apply for settlements created on or after 6 April 2025, or to settlements created before this date to which property is added after 6 April 2025. For settlements created before 6 April 2025 the settlor’s domicile will still be considered for the purposes of the test.

Professional trustee resident in the UK

There is no special treatment for UK resident professional trustees.

Professional trustee not resident in the UK

A professional trustee who is not resident in the UK is treated as resident for Income Tax and CGT purposes if they are carrying on the business of a trustee through a branch, agency or permanent establishment in the United Kingdom. More detailed guidance on this point is available at TSEM10055 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem10055).
Christmas and New Year courts and tribunals opening times 2025
Source: gov.uk (2025-11-05)

Details of courts and tribunals opening times over the Christmas and New Year bank holidays.

Our courts and tribunals will temporarily close on various dates over the Christmas period.

The closure dates for this year are:
- Wednesday 24 December 2025
- Thursday 25 December 2025
- Friday 26 December 2025
- Thursday 1 January 2026
Some magistrates’ courts will be open on Friday 26 December and Saturday 27 December 2025 and Thursday 1 January 2026, but for remand hearings only.

On Wednesday 24 December 2025, only County and Family Courts, Crown Courts, the High Court, Court of Appeal (Royal Courts of Justice and Rolls Building) and some tribunals will be closed. Magistrates’ courts and our Scotland tribunal offices will open on this day. In Scotland, all offices will be closed on Friday 2 January 2026.

Hearings that take place over the Christmas period may take place in person, or via video or telephone. Your hearing notice will confirm this.

Some smaller satellite courts/hearing venues may also be closed outside of these arrangements. To check or for more information, please contact the relevant court or tribunal directly (https://www.find-court-tribunal.service.gov.uk/).
1-1 Recruitment 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 1-1 Recruitment 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 1-1 Recruitment Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs K Perry v Everything Trading Ltd: 2303015/2024
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mrs K Perry v Everything Trading Ltd: 2303015/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a21ec37da1f1ac64e5fe6a/Mrs_K_Perry_v_Everything_Trading_Ltd_2303015-2024_Full_Judgment.pdf).
Mrs N Blackwell v Smart Tax and Accountancy Ltd : 2300727/2022 and 2402823/2022
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Mrs N Blackwell v Smart Tax and Accountancy Ltd : 2300727/2022 and 2402823/2022- Reserved Judgment (https://assets.publishing.service.gov.uk/media/675c20e898302e574b915354/Mrs_N_Blackwell_v_Smart_Tax___Accountancy_Ltd_-_2300727_2022___Other.pdf).

Read the full decision in Mrs N Blackwell v Smart Tax and Accountancy Ltd : 2300727/2022 and 2402823/2022 - Remedy (https://assets.publishing.service.gov.uk/media/678511443a9388161c5d231d/Mrs_N_Blackwell_v_Smart_Tax___Accountancy_Ltd_-_2300727_2022___Other....pdf).
CH600200 - The One to Many approach: planning a One to Many approach: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Disabled Students' Allowance application forms and notes for 2024 to 2025
Source: gov.uk (2025-03-06)

Included are the DSA1 and DSASL application forms, the Claim DSA Expenses form, the Disability Evidence form and guidance notes to help complete these forms.

If you’ve already applied for student finance

Sign in (https://www.gov.uk/student-finance-register-login) to your student finance account to start your DSA application.

If you do not have an online account because you applied for student finance by post, fill in a DSA1 form.

If you have not applied for student finance

If you do not need student finance, you can fill in a DSA1 form to apply just for DSA.

If you need to reclaim expenses

Use the claim form for the academic year the expenses relate to. You can reclaim expenses at any point in the academic year.

If you do not have the evidence to prove your eligibility for DSA

A medical professional needs to provide information about your disability on the evidence form. This cannot be used to confirm a specific learning difficulty.
Mr A Khan v Novai Ltd and Mr J Rawlingson: 3305181/2022
Source: gov.uk (2025-06-26)

Employment Tribunal decision.

Read the full decision in Mr A Khan v Novai Ltd and Mr J Rawlingson: 3305181/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/663a221874933dccbbb6c313/Mr_Amar_Khan_v_Novai_Limited_and_Others-3305181-2022-Reserved_Judgment.pdf).

Read the full decision in Mr A Khan v Novai Ltd and Mr J Rawlingson: 3305181/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/685d05c00433072fce0e107e/Mr_A_Khan_v_Novai_Limited___Other_3305181.2022_Reconsideration_Judgment.pdf).
Designated standards: pyrotechnic articles
Source: gov.uk (2025-04-11)

Notices of publication and a consolidated list for designated standards for pyrotechnic articles.

Notices of publication from the Department for Business and Trade and its predecessor the Department for Business, Energy and Industrial Strategy are provided above for designated standards for pyrotechnic articles. This is in support of the Pyrotechnic Articles (Safety) Regulations 2015 (as amended). A consolidated list of the standards is also available for reference by businesses.
Aquatrust Water & Ventilation 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 Aquatrust Water & Ventilation 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 Aquatrust Water & Ventilation 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:

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.
Stoke-on-Trent City Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Stoke-on-Trent City Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- 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.
IMPS01200 - Introduction: law and regulations
Source: gov.uk (2025-12-09)


UK law

New UK customs law

The GB Customs regulations since 01/01/2021 are
- Taxation (Cross-Border Trade) Act 2018
- The Customs (Import Duty) (EU Exit) Regulations 2018
- The Customs (Export) (EU Exit) Regulations 2019
Primary law

The main legal provisions governing import VAT are in the VAT Act 1994. For a summary of key primary legislation concerning import VAT, proceed to use IMPS09000 (https://www.gov.uk/hmrc-internal-manuals/imports/imps09000). You should note that the effect of section 16 of the VAT Act 1994 is that most customs and excise legislation applies to import VAT, except where specifically dis-applied through secondary legislation. Most notably in relation to Postponed VAT Accounting (PVA).

The VAT Act 1994 section 1(4) provides that import VAT is treated as if it were a duty of customs.

Secondary law

Secondary legislation concerning import VAT is mainly contained in Regulations and Orders made under powers contained in the VAT Act 1994 and the Taxation (Cross Border Trade) Act 2018. For a list of key secondary legislation, proceed to use IMPS09500 (https://www.gov.uk/hmrc-internal-manuals/imports/imps09500). Regulations 118 and 119 of the Value Added Tax Regulations 1995 specify the Customs legislation excepted from application to VAT under s16 (1) of the VAT Act 1994.

Extra-statutory concession (ESC)

HMRC has only limited authority to relieve tax correctly due in accordance with statutory law. Certain ESCs exist as an exception to this and for import VAT. IMPS03360 (https://www.gov.uk/hmrc-internal-manuals/imports/imps03360) refers to an ESC for import VAT paid by customs’ agents.
Bird flu: near Burscough, West Lancashire, Lancashire (AIV 2025/66)
Source: gov.uk (2025-10-24)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in other captive birds at a premises near Burscough, West Lancashire, Lancashire (AIV 2025/66) on 24 October 2025.

Case information

24 October 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in other captive birds at a premises near Burscough, West Lancashire, Lancashire on 24 October 2025.

A 3km Captive Bird (Monitoring) Controlled Zone has been declared around the premises.

Declarations

Download the declaration of the captive bird (monitoring) controlled zone (PDF) (https://assets.publishing.service.gov.uk/media/68fbe3e1baf1f8c92fb5f9fc/Captive_Bird__Monitoring__Controlled_Zone_DPR_2025_151_AIV_2025_66_near_Burscough__West_Lancashire__Lancashire.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/66
Colston Bassett Parish Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Colston Bassett Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- 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.
MTT51010 - Administration: Filing member: Overview
Source: gov.uk (2025-08-05)


MTT applies to a group as a whole but, to simplify compliance, a single entity in the group is responsible for dealing with all aspects of administration relating to the MTT with HMRC. This entity is referred to in the legislation as the ‘filing member’.

By default, the group’s ultimate parent is the filing member, even when the ultimate parent is located outside of the UK. However, it is possible to nominate a different company within the group to be the filing member.

The following pages contain further guidance on the filing member.

This is set out in part 2, schedule 14 to Finance (No.2) Act 2023.

Domestic Top-up Tax

The filing member for DTT will be the same as the MTT filing member. This is the case regardless of whether the filing member is the default filing member or a nominated alternative filing member.
Ms Z Vinall v Downend Cricket Club: 6005612/2024
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in Ms Z Vinall v Downend Cricket Club: 6005612/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68c01f48eeb238b20672a893/Ms_Z_Vinall_v_Downend_cricket_club__-_6005612.2024_-_Strike_Out_Judgment.pdf).
Review of Civil Legal Aid: data publications deep dive report on community care law
Source: gov.uk (2025-03-03)

This report summarises key descriptive information about solicitors, barristers, and providers who undertake community care law legal aid work.

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

The report describes the provider experience of carrying out community care legal aid work, and highlights changes in the market composition and demographics over time. The report does not draw any conclusions from the data shown.
Dixon Engineering
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 Dixon Engineering 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 Dixon Engineering 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
- UK Wounded, Injured And Sick
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.
Bruhenny Grange Hotel
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 Bruhenny Grange Hotel 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 Bruhenny Grange Hotel 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:

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.
Jacqui Belfield-Smith MBE
Source: gov.uk (2025-12-05)

Jacqui was appointed to the Child Safeguarding Practice Review Panel in November 2025 for a period of 4 years. Jacqui has worked in Youth Justice since 2000 and has been the Head of Youth Justice at Stockport Council for over 20 years, leading this and other adolescent services, including the merger with Complex Safeguarding. Working with the Greater Manchester Combined Authority, she holds several portfolios on behalf of Greater Manchester Youth Justice. This includes working with Greater Manchester Police on child-centred policing, leading on children in police custody, and the Greater Manchester appropriate adult provision. Jacqui has been Chair of the Association of Youth Offending Team Managers (AYM), a sector-based body representing youth justice services across England for the past 3 years, up to June 2025. She remains a member of the AYM Executive. Jacqui is a trained peer reviewer and has led several youth justice peer reviews across England and Wales. She has been the representative on a number of national advisory boards, including the Youth Endowment Fund Strategic Diversion Board. She is currently an advisor for the Youth Justice Legal Centre.  Jacqui was awarded an MBE in the King’s Birthday Honours List 2024 for services to youth justice.

Jacqui was appointed to the Child Safeguarding Practice Review Panel in November 2025 for a period of 4 years.

Jacqui has worked in Youth Justice since 2000 and has been the Head of Youth Justice at Stockport Council for over 20 years, leading this and other adolescent services, including the merger with Complex Safeguarding. Working with the Greater Manchester Combined Authority, she holds several portfolios on behalf of Greater Manchester Youth Justice. This includes working with Greater Manchester Police on child-centred policing, leading on children in police custody, and the Greater Manchester appropriate adult provision.

Jacqui has been Chair of the Association of Youth Offending Team Managers (AYM), a sector-based body representing youth justice services across England for the past 3 years, up to June 2025. She remains a member of the AYM Executive.

Jacqui is a trained peer reviewer and has led several youth justice peer reviews across England and Wales. She has been the representative on a number of national advisory boards, including the Youth Endowment Fund Strategic Diversion Board. She is currently an advisor for the Youth Justice Legal Centre.

Jacqui was awarded an MBE in the King’s Birthday Honours List 2024 for services to youth justice.
Applying for a passport from outside the UK: supporting documents (group 3)
Source: gov.uk (2025-01-07)

A list of the supporting documents you need to provide when applying for a passport from outside the UK.

This list is for British applicants from certain countries who are applying for a passport from outside the UK.

To now apply for your passport, use the overseas tool (https://www.gov.uk/overseas-passports) to find the specific advice about how to renew or apply for your passport from the country you are in.

Remember if you’re a dual national, you must send a colour photocopy of your non-UK passport (every page including blank pages) as part of your application. You may be asked to show your non-British passport at a later date.
Mr S Algieri v Zobi Ltd (in compulsory liquidation): 3322531/2021
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Mr S Algieri v Zobi Ltd (in compulsory liquidation): 3322531/2021 - Strike Out (https://assets.publishing.service.gov.uk/media/68f76521b391b93d5aa399bc/Mr_S_Algieri_v_Zobi_Ltd__in_compulsory_liquidation__3322531_2021_Judgment.pdf).
SPE13120 - Discharge of IP - methods of disposal: general - discharging IP liability
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).

This section deals with the various ways Inward Processing can be discharged. It explains the eligible methods of disposal and what evidence of disposal the authorisation holder will need to retain to show that the requirements of the Customs procedure have been fulfilled. Irrespective of the type of authorisation held, a Bill of Discharge (BoD) is required.

An authorisation holder's liability for suspended Customs duties and import VAT is discharged when the goods entered to IP or the main and secondary processed products (see SPE13025 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13025) and SPE13030 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13030)) are:
- exported/re-exported outside the UK/discharged to free circulation
- put to a customs approved use that is regarded for IP purposes as an export (see SPE13140 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13140) – SPE13165 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13165)), or
- declared to another Customs procedure (such as customs warehousing or to TA) or other eligible method of disposal which discharges the IP
- the rights and obligations have been partially or fully transferred to another person who fulfils the conditions laid down for the procedure (Transfer of Rights and Obligations – TORO) see Special Procedures generic guidance for full details.
(NI ONLY) Council Regulation (EU) 952/2013, Articles 215, 218 & 257; Commission Implementing Regulation (EU) 2015/2447, Article 266

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