theodi/ndl-core-corpus huggingface dataset:
Ideal Recruit
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 Ideal Recruit 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 Ideal Recruit 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
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.
NI Labour Market statistics: May 2025
Source: gov.uk (2025-05-13)

The NI Labour Market report includes latest statistics on employment, unemployment, inactivity, employees, jobseekers, vacancies, redundancies and earnings.

The labour market report is produced by Economic and Labour Market Statistics Branch which is part of the Northern Ireland Statistics and Research Agency (NISRA). It is published on a monthly basis with the latest labour market statistics for Northern Ireland.
HMRC organisation information and supporting datasets
Source: gov.uk (2025-11-03)

These files and links show how HM Revenue and Customs (HMRC) is structured.

See the dataset at data.gov.uk (https://data.gov.uk/dataset/organogram-hm-revenue-and-customs) to view interactive visualisations of this data.

See previous publications on The National Archives website:
- structure data from January 2022 to December 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240131145428/https://www.gov.uk/government/publications/hmrc-organisation-charts-and-supporting-datasets)
- structure data from September 2012 to December 2021 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220204204913/https://www.gov.uk/government/publications/hmrc-organisation-charts-and-supporting-datasets)
- structure data from June 2010 to September 2012 (https://webarchive.nationalarchives.gov.uk/ukgwa/20131003034056/http://www.hmrc.gov.uk/transparency/organogram-dset.htm).
Human papillomavirus (HPV) vaccine for GBMSM: PGD template
Source: gov.uk (2025-07-28)

Patient group direction (PGD) template to support the provision of HPV vaccine to gay, bisexual, and men who have sex with men (GBMSM).

This patient group direction (PGD) template supports the administration of HPV vaccine to GBMSM aged 45 years and under who attend Specialist Sexual Health Services (SSHS) and/or HIV clinics.

The HPV (GBMSM) PGD version 5.00 is valid from 1 September 2025 to 1 September 2028.

Practitioners must not use this PGD template until it has been authorised in Section 2. This is a legal requirement (see Human Medicines Regulations 2012 (http://www.legislation.gov.uk/uksi/2012/1916/contents/made)). Practitioners should follow local policy/procedures to access authorised PGD documents.

This PGD template should be used with reference to current national guidance, the Green Book (https://www.gov.uk/government/collections/immunisation-against-infectious-disease-the-green-book), and Summary of Product Characteristics (http://www.medicines.org.uk/emc/) for the vaccine.
AAIB investigation to Aeroprakt A32 Vixxen, G-RASP
Source: gov.uk (2025-08-14)

Aircraft inverted after forced landing, near Northrepps (Cromer) Airfield, Norfolk, 20 June 2024

During a second approach to land at Northrepps (Cromer) Airfield, G-RASP encountered turbulence, which resulted in unexpected sink on short finals and caused the aircraft to land heavily on its nosewheel. Following the subsequent baulked landing go-around the pilot realised the rudder pedals were jammed and ascribed it to damage sustained at touchdown. Unsure of the consequences of trying to land on a hard runway with a compromised nose landing gear, and unwilling to use the aircraft’s ballistic parachute in a pre-meditated way, the pilot elected to carry out a precautionary landing in a field of corn. After touchdown, however, the landing gear caught in the corn and the aircraft came to rest inverted. Both occupants were able to self-evacuate from the aircraft.

Download the report:

Aeroprakt A32 Vixxen, G-RASP 08-25 (https://assets.publishing.service.gov.uk/media/688b2014b223ff124d38892e/Aeroprakt_A32_Vixxen_G-RASP_08-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/688b1fdbe5df6ec7ef00bb78/Abbreviations.pdf)
RBGMA Group 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 RBGMA Group 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 RBGMA Group 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
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.
Catherine Large OBE
Source: gov.uk (2025-11-03)

Catherine is Executive Director of Policy and joined Ofqual in 2016. Her previous roles include: Executive Director for Vocational and Technical Qualifications, Ofqual Director of Vocational Qualifications, Ofqual Joint CEO, Creative & Cultural Skills

Catherine is Executive Director of Policy and joined Ofqual in 2016.

Her previous roles include:
- Executive Director for Vocational and Technical Qualifications, Ofqual
- Director of Vocational Qualifications, Ofqual
- Joint CEO, Creative & Cultural Skills
Statistics: pupil projections
Source: gov.uk (2025-07-17)

Statistics on national projections for the number of pupils in schools by type of school and age group.

Statistics from May 2010 onwards are available on GOV.UK. You can find our archived statistics on the UK Government Web Archive (http://webarchive.nationalarchives.gov.uk/20130401151655/http:/www.education.gov.uk/researchandstatistics/statistics). The search function is not available on archived content, so use the filters on the left of each page.
Experiments on social media: a guide on designing and targeting interventions using LinkedIn ads
Source: gov.uk (2025-09-15)

Shares practical lessons on how researchers and policymakers can use LinkedIn to run large-scale behavioural experiments and collect survey data.

Abstract

This brief shares practical lessons on how researchers and policymakers can use LinkedIn’s advertising and targeting tools to run large-scale behavioural experiments and collect survey data. It distils the authors methods into actionable insights for future projects.

This research is part of the G2LM Gender, Growth and Labour Markets in Low-Income Countries programme.

Citation

Dam A and Sitnisky DD. ‘Experiments on social media: a guide on designing and targeting interventions using LinkedIn ads’ G2LM LIC Policy Brief No. 74, 2025

Links

Experiments on social media: a guide on designing and targeting interventions using LinkedIn ads (https://g2lm-lic.iza.org/publications/pb/experiments-on-social-media/)
Diverse seas: status of threatened and declining features
Source: gov.uk (2025-04-25)

This statistic is being developed to provide a high level summary of the status of UK relevant threatened and declining marine features.

This statistic is being developed to quantify the status of vulnerable marine features flagged for protection in the UK. It will provide a high-level summary for listed marine and coastal features by summarising published status assessment results. Trends will be presented where appropriate. The published assessments utilised in this statistic are derived from the OSPAR List of Threatened and/or Declining Species and Habitats (T&D list), and Annex I habitats and Annex II, IV and V species reported under Article 17 of the Habitats Directive (marine and coastal features only).
Hydrologic extremes in a changing climate – a review of extremes in East Africa
Source: gov.uk (2025-01-10)

Focuses on East Africa, including Burundi, Djibouti, Ethiopia, Eritrea, Kenya, Rwanda, Somalia, South Sudan, Sudan, Tanzania, and Uganda.

Abstract

This review presents recent research on drivers and typologies of extremes across different geographies and highlights challenges and improvements in forecasting hydrological extremes at various timescales.

It focuses on East Africa, including Burundi, Djibouti, Ethiopia, Eritrea, Kenya, Rwanda, Somalia, South Sudan, Sudan, Tanzania, and Uganda.

This work is part of the REACH Improving Water Security for the Poor programme

Citation

Taye MT and Dyer E. ‘Hydrologic extremes in a changing climate – a review of extremes in East Africa’ Current Climate Change Reports 2024: volume 10, pages 1–11

Links

Hydrologic extremes in a changing climate – a review of extremes in East Africa (https://doi.org/10.1007/s40641-024-00193-9)
Ms E Young v London Borough of Islington: 2217674/2023
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Ms E Young v London Borough of Islington: 2217674/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/684951777cba25f610c7da87/Ms_E_Young_v__London_Borough_of_Islington_-_2217674-2023_-_PH_Judgment.pdf).
Changing Step (North East) C.I.C.
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 Changing Step (North East) C.I.C. 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 Changing Step (North East) C.I.C. recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Monitoring stack emissions: carbon capture plants with solvent-based abatement
Source: gov.uk (2025-03-28)

How to monitor emissions from post combustion carbon capture plants that use solvent- based abatement to remove carbon dioxide from stack gas emissions.

This guidance provides a standardised approach to monitoring stack emissions from post combustion carbon capture plant regulated under Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (Recast) (Text with EEA relevance) (https://www.legislation.gov.uk/eudr/2010/75/contents).
Easy read: Universal Credit
Source: gov.uk (2025-08-26)

These easy read guides explain what Universal Credit is and how you can apply for it.

These easy read guides tell you:
- what Universal Credit is
- who can get Universal Credit
- how to apply for Universal Credit
Easy read documents are designed to make information accessible to people with learning disabilities. If you do not need an easy read format, read the Universal Credit guidance (https://www.gov.uk/universal-credit).
Near to real-time suspected suicide surveillance (nRTSSS) for England: data to July 2025
Source: gov.uk (2025-10-30)

Reporting of deaths by suspected suicide, acting as an early warning system for indications of change in suicides to inform suicide prevention.

The near to real-time suspected suicide surveillance (nRTSSS) data for England is classified as official statistics (https://osr.statisticsauthority.gov.uk/policies/official-statistics-policies/official-statistics-policy/).

This publication includes:
- data that covers the most recent 25-month period
- data that covers the most recent quarter
- additional and revised data due to occasional delayed submission
The nRTSSS data presents rates of suspected suicides in England broken down by age group and sex. It also gives an overview of suspected suicide method. It is supplemented by:
- data tables to provide access to relevant data
- a methodology document (https://www.gov.uk/government/publications/methodology-near-to-real-time-suspected-suicide-surveillance-for-england) to provide an overview of data quality assessment, inclusion criteria and statistical approaches used
The primary purpose of the nRTSSS is to provide suicide prevention planners with an early indication of changes in trends of suicide to inform and enable a more timely and targeted response.

These statistics moved from a monthly to a quarterly publication (updated in January, April, July and October) in January 2025. This decision was made following recent user research. Further changes to the content and presentation will follow.
OHID statistics: ad-hoc analyses and data releases
Source: gov.uk (2025-12-11)

Office for Health Improvement and Disparities (OHID) additional statistical analyses not included in our standard official statistics releases.

Ad-hoc statistical reports which are not part of regular OHID official statistics releases. Findings from these analyses may have been used in briefings, consultations or press and ministerial statements.

Statistics at OHID (https://www.gov.uk/government/organisations/office-for-health-improvement-and-disparities/about/statistics) contains further information, including announcements of upcoming ad-hoc publications (https://www.gov.uk/government/organisations/office-for-health-improvement-and-disparities/about/statistics#ad-hoc-statistical-publications).

OHID was formed on 1 October 2021. Ad hoc publications (https://www.gov.uk/government/collections/phe-statistics-ad-hoc-analyses-and-data-releases) released prior to this date were from Public Health England (PHE).
Professions regulated by law in the UK and their regulators
Source: gov.uk (2025-05-28)

A list of the professions regulated by law in the UK and their associated regulators, as defined in the Professional Qualifications Act, with terminology explained.

This page provides details of professions regulated by law in the UK, and in parts of the UK, and their associated regulators, as defined in the Professional Qualifications Act (https://bills.parliament.uk/bills/2865).
CH404400 - Charging penalties: interaction between penalties: details and examples: 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.
UB3 1QF, Virtus Holdco Limited: environmental permit issued - EPR/UP3624SW/A001
Source: gov.uk (2025-03-11)

View the permit issued for Virtus Holdco Limited, Hayes under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: Virtus Holdco Limited

Installation name: DC6, Unit D, Plot C, Prologis Park Heathrow

Permit number: EPR/UP3624SW/A001
Mr S McIntosh v Aberdeen City Council: 8001208/2024 and 8001768/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mr S McIntosh v Aberdeen City Council: 8001208/2024 and 8001768/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6899ef5dad0cbc0e27643228/Mr_S_McIntosh_v_Aberdeen_City_Council_-_8001208.2024___8001768.2024_-_Judgment.pdf).
Complaints procedure
Source: gov.uk (2025-11-12)

How to make a complaint against the Government Legal Department.

What to do if you have a complaint

If you have a complaint about the Government Legal Department or any of its staff, please contact the relevant business area below, who will try to resolve your problem quickly. You should receive a substantive response within 10 working days from receipt of your complaint. If this is not possible, we will tell you when you can expect our reply.

Heads of Groups/Divisions are:

Reasonable Adjustments - If you have a disability and require reasonable adjustments in order to engage with us about your complaint, please call this number so that arrangements can be made:

xx-xxxx-xxxx

If you are still unhappy after the department’s reply to your complaint and you feel that you have sustained injustice as a result of maladministration, you may wish to consider an approach to the Parliamentary Commissioner for Administration (the Ombudsman), who investigates complaints made by members of the public about government departments and other bodies. To do this, you will need to make your complaint in writing to an MP who can refer it to the Ombudsman, with your consent, with a request that an investigation be conducted.

Examples of maladministration

This is just a list of some of the things which the Ombudsman might well find to constitute maladministration.

The “Crossman” list, examples quoted in 1966 by the late Richard Crossman as Leader of the House of Commons when the Parliamentary Commissioner Bill was being taken through Parliament, gives:

“Bias, neglect, inattention, delay, incompetence, ineptitude, turpitude, arbitrariness and so on”.

The Parliamentary Commissioner for Administration’s latest guidance states:

Generally, “maladministration” means poor administration or the wrong application of rules. Some examples include:
- avoidable delay
- faulty procedures or failing to follow correct procedures
- not telling you about any rights of appeal you have
- unfairness, bias or prejudice
- giving advice which is misleading or inadequate
- refusing to answer reasonable questions
- discourtesy, and failure to apologise properly for errors
- mistakes in handling your claims
- not offering an adequate remedy where one is due
NB: Neither of these lists is intended to be a comprehensive definition of maladministration.
Energy Company Obligation (ECO) installations and ethnicity in England: report
Source: gov.uk (2025-10-28)

Research to understand whether there was a hidden inequality in the ECO Installations programme, focusing on ethnicity in England.

In their 2024 annual report (https://www.gov.uk/government/publications/committee-on-fuel-poverty-annual-report-2024) “the Committee notes the concentration of residents from ethnic minority communities in lower income neighbourhoods comprising housing that is around 100 years old in those local authority areas with higher rates of fuel poverty. It believes research is urgently required to determine whether there is a hidden inequality that needs to be understood and addressed.”

The CFP recommended the department investigate levels of household energy efficiency installations in areas of high populations of ethnic minorities to explore if there was equity across neighbourhoods of high fuel poverty, and that government policy and delivery was not contributing to inequality of access to energy efficiency schemes.

To understand this further, this report, and accompanying Excel spreadsheet file, uses published data to examine the delivery of the Energy Company Obligation (ECO) scheme and Census ethnicity of populations at the Lower Tier Local Authority (LTLA) and Lower layer Super Output Area (LSOA) level in areas identified as having high levels of fuel poverty.
NIO: Senior Officials Business Appointment Rules, January to March 2025
Source: gov.uk (2025-07-01)

Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents

This page provides information about outside appointments or employment taken up by former members of the NIO.

It covers former staff at senior civil service levels SCS1 and SCS2 and equivalents that fall within the scope of the business appointment rules (https://www.gov.uk/guidance/crown-servants-new-jobs-and-business-appointments). It also covers special advisers of equivalent level.

During the period January to March 2025, the NIO did not issue any decision on any application made under the business appointment rules.
SPE15580 - Customs warehousing guarantee: guarantee template
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).

To be advised
IHTM42977 - Employee benefit trusts: sub-trusts: company as settlor
Source: gov.uk (2025-04-07)


The issues that are relevant where contributions are made to an employee benefit trusts (EBT) by a company are outlined at IHTM42953 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42953).

However, once the assets are settled into trust, the trust itself will be subject to:

all the conditions outlined in this chapter, and

Inheritance Tax in the same way as any other trust or EBT once it is established.

Where the sub-trusts are relevant property trusts, all the normal issues concerned with the trust charges, long-term UK residence (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) (on or after 6 April 2025) or domicile (IHTM13000) (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000) of settlor (before 6 April 2025) and location of assets will need to be considered. In many cases, the sub-trust funds will have been loaned to the beneficiaries, so even if the company settlor and the trustees are overseas, if the beneficiary is resident in the UK, the debt owed to the trust will be a UK asset and potentially subject to both the ten-year and exit charges (IHTM42975 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42975)).
Company Names Tribunal decision: Lionhouse Capital Ltd
Source: gov.uk (2025-05-07)

Decision for applicant Lion Capital LLP against registration number 15346814, applicant successful.

Application number 5259

Applicant Lion Capital LLP objected to the name used by Lionhouse Capital Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Minister of State
Source: gov.uk (2025-10-06)

The Minister’s responsibilities are: Supporting CDL with coordination of national security policy Resilience  Civil contingencies Integrated security fund Investment security Cyber security Government security group, including UK security vetting

The Minister’s responsibilities are:
- Supporting CDL with coordination of national security policy
- Resilience
- Civil contingencies
- Integrated security fund
- Investment security
- Cyber security
- Government security group, including UK security vetting
Calculate teacher pay
Source: gov.uk (2025-05-22)

School teachers and leaders in England can use this service to see how their salary could change following the 2025 pay award.

There will be a pay award for teachers from 1 September 2025.

You may start receiving your new salary after this date, but it will be backdated.

Academies may choose to follow the pay award.

It does not apply in further education or early years settings.

Start now (https://calculate-teacher-pay.education.gov.uk)

This calculator is indicative only. The new pay award is subject to a statutory consultation period and your school can choose how to implement it.
M Correia v Brayborne Facilities Services Ltd: 3315457/2022 and 1400148/2023
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in M Correia v Brayborne Facilities Services Ltd: 3315457/2022 and 1400148/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68c026297596dbfa052bfd70/M_Correia_V_Brayborne_Facilities_Services_Ltd_-_3315457.2022_-_Strike_Out_Judgment.pdf).
IEIM405132 - Penalty Reductions for each Account Holder or Controlling Person Penalties
Source: gov.uk (2025-11-26)


Penalty Reductions for each Account Holder or Controlling Person Penalties

Mitigating factors may apply to penalties in relation to each Account Holder or Controlling Person. These are for:
- Failure to apply due diligence procedures
- Inaccurate or incomplete reports
- Failure to provide notification to individual reportable persons
If it is determined that the Reporting Financial Institution has a reasonable excuse then no penalty will apply.

The starting amount for the penalty will be determined by the behaviour of the Reporting Financial Institution and the frequency of the failure. Where the behaviour that led to the failure was deliberate, penalties will be higher than if the behaviour was careless. Subsequent failures will lead to increased penalty levels.

When assessing penalty amounts, HMRC will consider all relevant facts and circumstances. The following penalty reduction factors will also be considered:
Complaints procedure
Source: gov.uk (2025-07-29)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/guinea/british-embassy-conakry), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in Guinea, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Stephen Aynsley-Smith
Source: gov.uk (2025-09-10)

Stephen Aynsley-Smith is HM Land Registry’s Interim Chief Financial Officer. Stephen is a chartered accountant with a career spanning financial leadership roles across central government, the NHS and regulatory bodies. He joined HM Land Registry in 2019 and has since held several senior positions, including Deputy Chief Financial Officer and Deputy Director of Finance, Commercial and FPAM, before stepping into the Interim CFO role in September 2025. Stephen has led initiatives that delivered significant cost savings and efficiency improvements, including the automation of invoice processing and the development of long-term corporate systems strategies – a transformation that earned HM Land Registry’s Corporate Systems and Accounts Payable Teams a Business Innovation Award. Prior to joining HM Land Registry, Stephen held finance leadership roles at Chelsea and Westminster Hospital NHS Foundation Trust, the Department for International Trade and the Legal Aid Agency. He began his career with District Audit in Brighton and has worked across a wide portfolio including risk, compliance and quality assurance.

Stephen Aynsley-Smith is HM Land Registry’s Interim Chief Financial Officer.

Stephen is a chartered accountant with a career spanning financial leadership roles across central government, the NHS and regulatory bodies. He joined HM Land Registry in 2019 and has since held several senior positions, including Deputy Chief Financial Officer and Deputy Director of Finance, Commercial and FPAM, before stepping into the Interim CFO role in September 2025.

Stephen has led initiatives that delivered significant cost savings and efficiency improvements, including the automation of invoice processing and the development of long-term corporate systems strategies – a transformation that earned HM Land Registry’s Corporate Systems and Accounts Payable Teams a Business Innovation Award.

Prior to joining HM Land Registry, Stephen held finance leadership roles at Chelsea and Westminster Hospital NHS Foundation Trust, the Department for International Trade and the Legal Aid Agency. He began his career with District Audit in Brighton and has worked across a wide portfolio including risk, compliance and quality assurance.
East & North Herts Hospitals Charity
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 East & North Herts Hospitals Charity 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 East & North Herts Hospitals Charity 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
We also pledge the following:

Any additional commitments East & North Herts Hospitals Charity could make.

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.
CTM08346 - Corporation Tax: management expenses: pension contributions: purchase of assets
Source: gov.uk (2025-07-14)


It would be fairly unusual for an investment company to buy another investment business, but it might do so if, for example, it buys a property business from a third party and subsumes that into its own property business. It might assume the pension obligations to employees and former employees of that business and would be able to deduct contributions as expenses of management accordingly. In the particular case of a property business the expenditure may fall to be deducted as part of the property income computation rather than as expenses of management. But none of it will be disallowed on the basis that it is capital in nature - see also BIM46025 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim46025).

It is more likely that a company with investment business will buy shares in another company through a take-over or merger, the shares becoming an asset of its investment business. Where an investment company buys shares in another company the pension obligations in respect of the employees and former employees of the company whose shares are bought will normally remain with that (latter) company. However, if the liability is, on the particular facts, taken on by the purchaser either as part of the terms under which the investment is acquired or subsequently, and contributions are made in respect of its investment business, those contributions will generally be deductible.
PPN 022: Procuring steel in government contracts
Source: gov.uk (2025-06-26)

This PPN provides updated guidance on procuring steel in government contracts.

This PPN replaces PPN 010. It reflects changes to the project appraisal and commercial policy landscape which have occurred since PPN 010 was published and clarifies the data requirements; as well as introducing new policy measures requiring in-scope organisation to a) consult UK Steel’s Digital Catalogue and b) consider if the national security exemption in paragraph 25 of Schedule 2 to the Procurement Act 2023 is relevant to their procurements.
Dig In CIO
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 Dig In CIO 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 Dig In CIO recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
BENOIT D’ANGELIN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00212 (TCC)
Source: gov.uk (2025-07-01)

Upper Tribunal Tax and Chancery decision of MR JUSTICE MARCUS SMITH and JUDGE GREG SINFIELD
on 30 June 2025

Read full decision Benoit D’Angelin v The Commissioners of His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/6863b045b77395b48b609d85/Benoit_D_Angelin_v_HMRC__UT_decision_FINAL_for_publication.pdf)

Income Tax – Business Investment Relief – meaning of ‘extraction of value’ in s809VH(2) Income Tax Act 2007 – whether director’s loan account was extraction of value - appeal dismissed
UKEF announces enhanced business support to supercharge international trade
Source: gov.uk (2025-06-27)

UK Export Finance introduces new products that offer enhanced support and security for smaller businesses when trading internationally

Smaller businesses are set to benefit from extra government support to maximise orders from international buyers UK Export Finance (UKEF) unveils today, delivering on commitments set out in the government’s new Trade Strategy (https://www.gov.uk/government/publications/uk-trade-strategy).

The export credit agency and government department plays a vital role in stimulating exports and enhancing accessibility for exporters of all sizes nationwide.

UKEF has enhanced its export insurance with a new Small Export Builder (https://www.gov.uk/guidance/credit-insurance-policy#small-export-builder) option, making export protection more accessible to smaller businesses seeking financial security when trading internationally.

The department is also introducing a ‘Repeat Order Guarantee’ so international buyers can easily keep accessing goods and services from their most trusted UK suppliers of all sizes and in a more streamlined way without the need of repeated applications, reducing red tape for business. This will help businesses to plan ahead and give greater assurance to UK-based supply chains.

Trade Minister Douglas Alexander said:

This new hard-headed, data driven, and agile approach to trade policy is guided by our pragmatic patriotism. In this changed and challenging world, we will promote what we can and protect what we must to advance the UK’s national interest.

Through our Trade Strategy, we are supporting our businesses to expand and export with a wider range of trade tools that harness our high-growth industries of the future to deliver this government’s Plan for Change.

With its larger £80 billion remit, UKEF takes a central role in helping the government to achieve its trade objectives, and support exporters to fulfil orders, create jobs and get paid.

UK Export Finance CEO Tim Reid added:

We’re focused on delivering measurable impact for our customers, placing their needs at the heart of everything we do.

UKEF supports businesses through providing financing, guarantees and insurance to support UK exports. We continue to focus on making our products more accessible and easier to use.

Our updated insurance offer and Repeat Order Guarantee are fantastic additions to our portfolio and underscore our efforts to support long-term export growth.

The measures are announced ahead of UKEF’s 2024/25 annual report & accounts which will be published soon.

The results will build on the 2023/24 financial year in which UKEF provided over £8.8 billion of support to 650 businesses, supported up to 41,000 jobs in communities around the whole UK and the contribution of up to £3.3 billion to the overall economy.