theodi/ndl-core-corpus huggingface dataset:
Dr Aislinn Rice
Source: gov.uk (2025-06-17)

Dr Aislinn Rice has over 25 years’ experience in leadership positions across small and medium-sized enterprises (SMEs) and global organisations in the technology sector. She was appointed to the Board of QUBIS from 2012 to 2018, the commercialisation arm of Queen’s University Belfast ( QUB ). Aislinn is currently Director of Software NI and Non-Executive Director at Analytics Engines. She holds a PhD in Chemistry from QUB .  More recently, Aislinn was awarded with the Digital DNA Special Recognition Award for continued commitment and contribution to the NI Technology ecosystem. She was named as 2025’s Outstanding Woman in Tech at the Northern Ireland Women in Tech Awards.

Dr Aislinn Rice has over 25 years’ experience in leadership positions across small and medium-sized enterprises (SMEs) and global organisations in the technology sector. She was appointed to the Board of QUBIS from 2012 to 2018, the commercialisation arm of Queen’s University Belfast (QUB). Aislinn is currently Director of Software NI and Non-Executive Director at Analytics Engines. She holds a PhD in Chemistry from QUB.

More recently, Aislinn was awarded with the Digital DNA Special Recognition Award for continued commitment and contribution to the NI Technology ecosystem. She was named as 2025’s Outstanding Woman in Tech at the Northern Ireland Women in Tech Awards.
Creating a UK Airspace Design Service (UKADS)
Source: gov.uk (2025-06-02)

Seeks views on the creation of a UK Airspace Design Service (UKADS).

We are consulting on a proposal to create a UK Airspace Design Service (UKADS) as a single guiding mind to coordinate and sponsor future airspace changes. This consultation asks about the plans for the UKADS, including the role, scope and funding model, as well as other policy and regulatory considerations.

This is a crucial part of delivering airspace modernisation and securing the benefits that this can bring.

Following significant stakeholder engagement, the Department for Transport and the UK Civil Aviation Authority have developed proposals to:
- create an ‘initial operating model’ for UKADS – UKADS1
- consider detailed policy and legislative options for a longer term ‘end state operating model’ for UKADS – UKADS2
UKADS1 would be set up as quickly as practical to focus on the complex London airspace region, alongside any airspace change proposals deemed a short-term priority by the co-sponsors.

UKADS2 could ultimately become the only body responsible for changes to the design of UK airspace. Given the significant lead in time for developing this model, it would be subject to further consultation in the future.

This project is about airspace design. We are not planning to fundamentally change who manages the airspace or initiates airspace changes. That will remain for the most part with airports and air navigation service providers, who know their local stakeholders’ interests best. The proposal is that the UKADS takes on most aspects of the airspace change proposal, exceptions being the safety case, implementation, and certain aspects of stakeholder consultation.

Accompanying this consultation is a regulatory impact assessment of the potential impacts of the proposals. You should read this together with the consultation document, which you will find on the CAA website (https://consultations.caa.co.uk/policy-development/ukads-consultation/).

The CAA has launched a complementary consultation (https://www.caa.co.uk/publication/cap3063) which explains how elements of the proposals set out in the UKADS consultation that are relevant to the economic regulation of NATS (En Route) plc could be implemented through modifications to its air traffic services licence. The consultation is open from 21 November 2024 until 9 January 2025.

No final decisions have yet been made, including on the key question of who might take on this role.

Policy background

Airspace modernisation will benefit UK consumers through greater system capacity and better resilience to disruption. Crucially, it will help UK aviation reduce its environmental impacts, contributing to achieving net zero greenhouse-gas emissions by 2050.

Unlike in most other countries, UK airspace design is today delivered via a complex model, where multiple airports and air navigation service providers individually sponsor and fund airspace change proposals. This puts at risk the ability to accommodate increasing demand for access to UK airspace and innovative new technologies such as drones.
21 Hendon Hall Court, Parson Street, London NW4 1QY - LON/00AC/OC9/2024/0628
Source: gov.uk (2025-05-19)

First Tier Property Tribunal Final Reasoned Decision of Simon Brilliant

Read final decision in 21 Hendon Hall Court, Parson Street, London NW4 1QY - LON/00AC/OC9/2024/0628 (https://assets.publishing.service.gov.uk/media/680774923bdfd1243078e6b3/21_Hendon_Hall_Court__Parson_Strreet__London_NW4_1QY.pdf)
Eat Festivals
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 Eat Festivals 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 Eat Festivals recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Joint Statement of the Multilateral Sanctions Monitoring Team (MSMT) on the first report covering DPRK-Russia military cooperation
Source: gov.uk (2025-05-30)

Several countries gave a joint statement following the publication of the first report of the Multilateral Sanctions Monitoring Team (MSMT).

Australia, Canada, France, Germany, Italy, Japan, Netherlands, New Zealand, Republic of Korea, the UK and the USA gave a statement following the publication of the first report of the Multilateral Sanctions Monitoring Team (MSMT):

We, the participating states of the Multilateral Sanctions Monitoring Team (MSMT), released today its first report. This multilateral mechanism was established in October 2024 to monitor and report on the implementation of United Nations sanctions measures on the Democratic People’s Republic of Korea (DPRK). The report is available on the official MSMT website (https://msmt.info).

The report, which focuses primarily on unlawful DPRK-Russia military cooperation including arms transfers and Russia’s training of DPRK troops, consolidates information provided by MSMT participating states on violations and evasions of sanction measures stipulated in relevant United Nations Security Council resolutions (UNSCRs). The report also contains information provided by open source intelligence organizations.

This report is a product of our efforts to address the monitoring gap arising from the disbandment of the UN Security Council’s 1718 Committee Panel of Experts in April 2024 which was caused by Russia’s veto in March 2024. The report will assist with the full implementation of UN sanctions by the international community. The opportunity for dialogue to reestablish the Panel of Experts as a central element of the UN sanctions framework remains open, provided the Panel is restored to the full form it had prior to disbandment.

With the release of the first MSMT report, we underscore once again our shared determination to fully implement relevant UNSCRs. We urge the DPRK to engage in meaningful diplomacy, and call on all states to join global efforts to maintain international peace and security in the face of ongoing threats from the DPRK and those that facilitate its illicit activities in contravention of relevant UNSCRs.

We will continue our efforts to monitor the implementation of UNSCRs on the DPRK and raise awareness of ongoing attempts to violate and evade UN sanctions.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
N5 Security 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 N5 Security 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 N5 Security Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The Herefordshire Golf Club
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 The Herefordshire Golf Club 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 The Herefordshire Golf Club 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Offering a discount to members of the Armed Forces Community with reduced annual subscription costs; Providing reduced rate room hire for meetings and events at The Herefordshire Golf Club for the Armed Forces Community;

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.
Stonehouse Three One
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 Stonehouse Three One 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 Stonehouse Three One 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.
Mr O Demirus v ZeroAvia: 6001554/2025
Source: gov.uk (2025-05-12)

Employment Tribunal decision.

Read the full decision in Mr O Demirus v ZeroAvia: 6001554/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/681b6746275cb67b18d87024/Mr._O_Demirus_-vs-_ZeroAvia_-_6001554.2025_-_Judgment.pdf).
Participation Survey: October to December 2023 publication
Source: gov.uk (2025-02-13)

The results of the October to December 2023 quarter of the Participation Survey.

The Participation Survey (https://www.gov.uk/guidance/participation-survey) has run since October 2021 and is the key evidence source on engagement for DCMS. It is a continuous push-to-web household survey of adults aged 16 and over in England.

The Participation Survey provides reliable estimates of physical and digital engagement with the arts, heritage, museums & galleries, and libraries, as well as engagement with tourism, major events, digital sectors, and live sports.
- Released: 28 March 2024
- Period covered: October to December 2023
- Geographic coverage: National level data for England.
- Next release date: July 2024
The pre-release access list above contains the ministers and officials who have received privileged early access to this release of Participation Survey data. In line with best-practice, the list has been kept to a minimum and those given access for briefing purposes had a maximum of 24 hours. Details on the pre-release access arrangements for this dataset are available in the accompanying material.

This release is published in accordance with the Code of Practice for Statistics (2018) (https://code.statisticsauthority.gov.uk/), as produced by the UK Statistics Authority. The Authority has the overall objective of promoting and safeguarding the production and publication of official statistics that serve the public good. It monitors and reports on all official statistics, and promotes good practice in this area.

We are always interested in hearing your views on the Participation Survey. The latest publication releases include data to a higher level of granularity, which should aid those looking to conduct more in-depth analysis. Please contact us with any suggestions or feedback by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).

The responsible statistician for this release is Georgina Bason. For any enquiries on this release, please email xxx@xxx.xx (mailto:xxx@xxx.xx).
Personal insolvency (PG34)
Source: gov.uk (2025-06-16)

Find the effect of entries made in the register of title against a land owner who is subject to bankruptcy or insolvency (practice guide 34).

This guide explains which entries you can make in the register of a title where the proprietor, or one of the proprietors, is a person subject to bankruptcy proceedings. It also explains how insolvency affects powers of disposition. It is aimed at conveyancers and trustees in bankruptcy.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
Qoob Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Qoob Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Princes Park Apartments, 52 Prince of Wales Road, London, NW5 3LN: LON/00AG/BSA/2024/0009
Source: gov.uk (2025-05-07)

Residential Property Tribunal Decision of Judge N Carr and Mr Gee on 26 April 2025

Read full decision in Princes Park Apartments, 52 Prince of Wales Road, London, NW5 3LN: LON/00AG/BSA/2024/0009 (https://assets.publishing.service.gov.uk/media/680f63ccdbea49d6a3305ecb/Princes_Park.pdf)
Integrated Transport Block allocations
Source: gov.uk (2025-03-28)

Allocations of the Integrated Transport Block (ITB) funding by authority.

Funding allocations awarded to individual local transport authorities in England outside of London. It is allocated to support local transport maintenance and enhancements.

See Highways maintenance funding allocations (https://www.gov.uk/government/publications/highways-maintenance-funding-allocations) for more information.

From 2026 to 2027 onwards, the Integrated Transport Block is replaced by the Local Transport Grant (https://www.gov.uk/government/publications/local-transport-grant-allocations).
Frontier Resourcing 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 Frontier Resourcing 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 Frontier Resourcing Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SALF507 - Self Assessment for partnerships: enquiries into partnership Tax Returns
Source: gov.uk (2025-10-10)


The enquiry procedures apply to partnership tax returns

Section 12AC

Partnership tax returns are subject to precisely the same enquiry procedures as individual returns.

Section 12AC(1)

An officer of the Board is entitled to enquire into any partnership tax return, or amendment to such return, providing they give notice of their intention to do so.

Section 12AC(2) & (3)

The enquiry must normally be opened within 12 months after the day on which the return was delivered, but if the tax return (or amendment) was received after the filing date, the enquiry period ends with the first quarter date next following the 12-month anniversary of when the tax return (or amendment) was received.

Enquiries can be commenced only once in respect of any particular tax return or amendment .

Any enquiry into a partnership statement automatically extends to the partners' own tax returns

Section 12AC(6)

The giving of a notice of enquiry into the partnership tax return is deemed to include the giving of a notice of enquiry into each of the partners personal returns. HMRC will endeavour to notify each partner when it commences an enquiry into the partnership tax return.

The deeming provision exists mainly for the purpose of delaying finality on the partners’ self-assessment returns (so far as needed), pending the outcome of the partnership enquiries. An enquiry which is deemed to be opened into the partners' returns under s.12AC(6) does not open an enquiry into the partners' entire return – it is limited to checking matters which relate to the partnership. When a risk on the partners' return is identified which is unrelated to the partnership, then notice of intention to enquire into the partners' personal return under s.9A TMA (individuals) or Para 24 Sch18 FA98 (companies) must be given.

An enquiry into an individual partner's tax return does not automatically open up the partnership return for enquiry.

Any matters relating to the enquiry are dealt with through a nominated partner

Section 12AC(1)

The partner nominated to file the partnership tax return and partnership statement is normally responsible for dealing with any enquiry, but where that partner is no longer available, a different partner may be nominated as the successor.

The nominated partner is responsible for keeping the other partners informed of the progress of the enquiry.
Recruitment for a Policy Support Officer
Source: gov.uk (2025-12-09)

Policy Support Officer, working on policy and legislation on veterinary medicines.

We have a vacancy for a Policy Support Officer.

Job Title

Policy Support Officer

Grade

EO

Salary & Pension

£33,350 per annum with Pension Scheme

Annual Leave entitlement

Commencing at 25 days

Role

As a Policy Support Officer, you will be responsible for supporting the development and implementation of policy and legislation on veterinary medicines such as authorisation, manufacture, supply and prescription. You will also advise stakeholders on these requirements.

Veterinary medicines regulation has undergone a period of significant change due to the introduction of new legislation in Great Britain. The regulation of veterinary medicines operates slightly differently in Northern Ireland, and this adds to the complexity of the work dealt with by the VMD.

How to apply

You must make your application via Policy Support Officer - Civil Service Jobs - GOV.UK (https://www.civilservicejobs.service.gov.uk/csr/index.cgi?SID=am9ibGlzdF92aWV3X3ZhYz0xOTgwMzk0JnNlYXJjaHBhZ2U9MSZwYWdlYWN0aW9uPXZpZXd2YWNieWpvYmxpc3Qmb3duZXJ0eXBlPWZhaXImdXNlcnNlYXJjaGNvbnRleHQ9MTYzOTk5MTc4Jm93bmVyPTUwNzAwMDAmc2VhcmNoc29ydD1nZW9kaXN0YW5jZSZwYWdlY2xhc3M9Sm9icyZyZXFzaWc9MTc2NTE4OTA2NS0yOWI0NzE3NmFmOGY5NTljNmI5Y2ZkNWI0ZTc5OGNiN2M3OGE2MjUx) where you will find a full job description..

Closing Date

5 January 2026
Declare Excise Duty on tobacco goods released from a warehouse (W6)
Source: gov.uk (2025-06-17)

Tell HMRC about Excise Duty due on tobacco goods to be released from a warehouse.

You can inform HMRC about Excise Duty on tobacco goods to be released from a warehouse by using the Alcohol and Tobacco Warehousing Declaration (ATWD) online service (https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/&origin=EMCS-frontend), or the paper form W6.

If you want to use the online service you’ll need to enrol and activate your account (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations#enrol-and-activate) if you have not used it before.

If you use the W6 form you should print it off, fill it in and post it to:

HM Revenue and CustomsNational Warrant Processing Unit (NWPU)Excise Processing TeamBX9 1GL

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email-title).

You can find a version of the form that was used before January 2021 on the National Archive website (https://webarchive.nationalarchives.gov.uk/20200821081904/https://www.gov.uk/government/publications/excise-warehousing-remittance-advice-for-tobacco-goods-w6).

Related forms and guidance

Trade Tariff (https://www.gov.uk/trade-tariff) Find information about valuing goods for VAT, customs and excise duties. Excise Notice 197: receipt into and removal from an excise warehouse of excise goods (https://www.gov.uk/government/publications/excise-notice-197-receipt-into-and-removal-from-an-excise-warehouse-of-excise-goods) This notice explains the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK.
Electrical safety standards in the private and social rented sectors: guidance
Source: gov.uk (2025-11-01)

Guidance setting out how electrical safety standards regulations for the private and social rented sectors affect landlords, tenants and local authorities.

The Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020 were updated in 2025 to include the social rented sector: Electrical Safety Standards in the Private Rented Sector (England) (Amendment) (Extension to the Social Rented Sector) Regulations 2025.

The regulations require that landlords have the electrics in their rented properties checked at least every five years by a properly qualified person. Social landlords who provide electrical equipment must also have this tested. Landlords must give their tenants proof of that they have had installations and equipment inspected, tested and checked.

This guide is for landlords, tenants and local councils.
Hartlepool NDC Trust
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 Hartlepool NDC Trust 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 Hartlepool NDC Trust 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
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 E Simpson v Red Band Chemical Co. Ltd: 8000173/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Mrs E Simpson v Red Band Chemical Co. Ltd: 8000173/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68a717ba969253904d15574e/8000173.2025_-_Mrs_Elaine_Simpson_v_Red_Band_Chemical_Co._Ltd_-_Judgment_Issued_10.07.2025.pdf).
Special consideration in GCSE, AS and A level: summer 2025 exam series
Source: gov.uk (2025-11-20)

Numbers of adjustments to the marks of candidates who have not been able to demonstrate attainment because of exceptional circumstances.

Key headlines
- In summer 2025, 168,245 individual students had at least 1 special consideration request approved. This represents 12.2% of the overall 1,376,480 GCSE, AS and A level students with results issued in summer 2025. This is similar to summer 2024 where 13.1% of the overall 1,349,260 GCSE, AS and A level students had at least 1 special consideration request approved (176,115).
- In summer 2025, there were 725,115 GCSE, AS and A level special consideration requests, which is similar to 2024 (721,830 special consideration requests). For context there were 17.1 million GCSE, AS and A level scripts and non-exam assessments marked in summer 2025 and 16.7 million marked in summer 2024.
- The majority of special consideration requests (96.1%) were approved, similar to summer 2024 (95.1%).
- Most approved requests in summer 2025 were for mark adjustments (96.1%) rather than qualification awards (3.9%). This is similar to summer 2024 where mark adjustments and qualification awards constituted 95.2% and 4.8% of approved requests respectively.
Provide your feedback

We welcome your feedback on our publications. If you have any comments on this statistical release, or how to improve it to meet your needs, complete our short survey (https://forms.office.com/Pages/ResponsePage.aspx?id=aWQzjmscC0ugbHSKfFhvfL3PBbqJor5EhEJSQVNES3JUMDZNMzVETlVTWUszWkRNV1BJQ1Y1NDFXOCQlQCN0PWcu&r5a0bc03bde26487fa4d235f5a20cde5a=%22Special%20considerations%C2%A0in%20GCSE%2C%20AS%20and%20A%20level%22) or xxx@xxx.xx (mailto:xxx@xxx.xx).
Hen harriers: licence for diversionary feeding (CL25)
Source: gov.uk (2025-01-01)

Register for a licence to set up feeding stations for hen harriers in northern England and report your actions.

This licence allows landowners and their representatives to establish and maintain feeding stations near to hen harrier nests, for the purpose of reducing red grouse predation. You can only use this licence in the following counties:
- Cumbria
- Derbyshire
- County Durham
- Lancashire
- Northumberland
- North Yorkshire
- South Yorkshire
- West Yorkshire
Register to use this licence

You must register with Natural England before you can use this licence. Send your completed registration form (CL25a) by email or post to:

Wildlife licensing Natural England Horizon House Deanery Road Bristol BS1 5AH

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

Telephone: xx-xxxx-xxxx

Natural England will normally re-issue this licence on 1 January each year. You must register each year to use it.

How to report your actions

You must report your actions taken using this licence each year, even if you’ve taken no action. This must be done by 30 September each year.
Mr A Rahman v Carlisle Support Services Group Ltd: 3314391/2023
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Mr A Rahman v Carlisle Support Services Group Ltd: 3314391/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/684c452b72e2ed81c079706d/Mr_A_Rahman_v_Carlisle_Support_Services_Group_Ltd_3314391_2023_FMH_Judgment.pdf).
Walters U.K. Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Walters U.K. Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Work Experience: Offering work experience placements to service leavers; Recruitment: Recognising military skills and qualifications when recruiting;

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.
CH206480 - How to do a compliance check: data-gathering powers: penalties
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.

You can charge penalties if the data-holder fails to comply with a data-holder notice.

Depending on how long the data-holder fails to comply with the data-holder notice, they can be liable to
- an initial fixed penalty of £300 when they fail to comply with the data-holder notice, see CH29520 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch29520)
- daily default penalties of up to £60 per day for failures that continue after the initial fixed penalty has been charged, see CH29540 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch29540)
- increased daily default penalties of up to £1,000 per day if they are approved by the tribunal after the £60 daily default penalties have been charged, see CH29550 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch29550)
- an inaccuracy penalty of up to £3,000 where the data-holder carelessly or deliberately provides inaccurate information or documents, see CH29560 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch29560)
You can allow further time for a data-holder to comply with a data-holder notice before penalties are charged, see CH206470 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch206470).

Note: You cannot charge initial fixed penalties and daily default penalties where the person satisfies us, or the tribunal, that there is a ‘reasonable excuse’ for the failure; see CH29600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch29600) for details and examples of reasonable excuse.
TSI005000 - Application: contents
Source: gov.uk (2025-11-24)


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

Note: This manual is under review 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).