theodi/ndl-core-corpus huggingface dataset:
IFM22020 - Real Estate Investment Trust : Conditions and Tests: the property rental business: summary
Source: gov.uk (2025-04-17)


To join and remain in the regime, a UK-REIT is required to meet the property rental business condition throughout each accounting period of the company or group (CTA2010/S527(2)(b) and (3)(b)). This means meeting both conditions A and B, or, alternatively, from 11 July 2023, condition C.

These conditions are set out in CTA2010/S529:

Condition A. The property business involves at least three qualifying properties (IFM22025 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22025)),

and

Condition B. No single property represents more than 40% by value of the assets of the property rental business (IFM22035 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22035)),

or

Condition C. The property rental business involves at least one property, which is a commercial property with a value of £20 million or more at any time from the relevant time (see IFM22043 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22043)).

For these conditions, the CTA2010/S519 definition of 'property rental business' is used. For more detail on the definition and exclusions, see IFM21020 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm21020) onwards. Note that for UK-REIT purposes, the UK and overseas property businesses of a company are treated as being a single business.

For a Group REIT, the property rental businesses of all the members of the group are treated as being a single business (CTA210/S529(3)). Property rental business conditions A and B or condition C must be met by that single business. This means that each member of the group does not have to meet these conditions on their own.

The property rental business condition must be met “throughout” the entirety of an accounting period. If it is met only for part of a period, for example because a property is sold, the condition will be breached (see IFM27035 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm27035) for examples).

The REIT must notify HMRC as soon as reasonably practical if the property rental business condition ceases to be met (CTA2010/S561). Failing to meet the property rental business condition does not result in automatic removal from the regime, provided the breach is minor. Repeated breaches or a serious breach of the property rental business condition may result in removal from the regime (see IFM27030 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm27030))
Total income from farming in the UK
Source: gov.uk (2025-06-05)

Annual statistics on 'Total Income from Farming', a measure of the performance of the UK agricultural industry.

This publication gives information about the aggregate income of the UK agriculture sector, known as Total Income from Farming (TIFF), a measure of the performance of the whole agricultural industry. Aggregate agricultural accounts are a tool for analysing the economic situation of agriculture and are used to support policy making in the UK and EU.

Total Income from Farming is income generated by production within the agriculture industry including subsidies and represents business profits and remuneration for work done by owners and other unpaid workers. It excludes changes in the values of assets, including stocks, due to price changes but includes non-agricultural activities such as further processing or tourist activities where these cannot be separated from the agricultural business. It is the preferred measure of aggregate income for the agricultural industry conforming to internationally agreed national accounting principles required by the UK National Accounts.

The aggregate balance sheet for the United Kingdom agricultural industry values the total assets and liabilities for agriculture at the end of each calendar year and estimates the net worth of the industry.

If you require datasets in another format such as Excel, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Next update: see the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest).

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx)
Local government financial statistics England 2025
Source: gov.uk (2025-07-09)

A compendium publication providing an overview of local government finance data collected by MHCLG.

The 35th edition of ‘Local government financial statistics England’ brings together data collected from local authorities to provide a comprehensive overview of local government finance in England.

More recent and more detailed data are published individually through statistical releases and live tables (https://www.gov.uk/government/organisations/ministry-of-housing-communities-local-government/about/statistics#statistical-collections).
MGN 582 (F) Amendment 1 ILO work in fishing convention, 2007 - financial security
Source: gov.uk (2025-10-01)

Fishing vessel owners must have insurance, or another form of financial security, to meet their liabilities and requirements under ILO 188.

This notice should be read with the Merchant Shipping (Work in Fishing Convention) Regulations 2018 and replaces MGN 582 (F).

Amendment 1 updates references only.

Notice to
- fishing vessel owners
- operators and managers
- employers of fishermen
- skippers
- officers and fishermen on fishing vessels
Mr A Dillon v Darwin Contract Management Ltd: 2408900/2023
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mr A Dillon v Darwin Contract Management Ltd: 2408900/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67adfcc46e6c8d18118acd72/Mr_A_Dillon_v_Darwin_Contract_Management_Ltd_-_2408900_2023_-_Judgment_-_Preliminary.pdf).

Read the full decision in Mr A Dillon v Darwin Contract Management Ltd: 2408900/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/680a2c3b6d6ac02ee99d8450/Mr_A_Dillon_v_Darwin_Contract_Management_Ltd_-_2408900_2023_-_Preliminary_Judgment.pdf).
S E Hajri v B Kershaw 123 Recruitment and Training: 6013112/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in S E Hajri v B Kershaw 123 Recruitment and Training: 6013112/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67addadfe270ceae39f9e138/S_El_Hajri_v_Ben_Kershaw_123_Recruitment_and_Training_-_6013112_2024.pdf).
Ms N Saini v Community Infosource: 4102676/2023
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in Ms N Saini v Community Infosource: 4102676/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/65bcbf7838cb91000dbcdbd2/4102676.2023_-_Ms_N_Saini_v_Community_Infosource_-_Judgement.pdf).

Read the full decision in Ms N Saini v Community Infosource: 4102676/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68c2de04d65a1a2a5172aa0a/Ms_N_Saini_v_Community_InfoSource_-_4102676.2023_-_Judgment.pdf).
L Frankel v Vector AI Ltd: 6014113/2025
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in L Frankel v Vector AI Ltd: 6014113/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68fa41fa35dbb2bcedb5f971/Lee_Frankel_-_v_-_Vector_AI_Ltd___6014113-2025_-_Judgment.pdf).
M&M Information Technologies 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 M&M Information Technologies 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 M&M Information Technologies 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
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.
Companies House appoints Luisa Fulci as Director of Transformation and Business Change
Source: gov.uk (2025-06-01)

Luisa Fulci joins Companies House as Director of Transformation and Business Change during a key phase of digital and operational change.

Companies House has appointed Luisa Fulci as its new Director of Transformation and Business Change.

Luisa brings a wealth of experience from both the public and private sectors. As Digital Customer and Commercial Services Director at Dudley Metropolitan Borough Council, she led the modernisation of digital and commercial services across housing, adult social care, environmental services, public health and corporate operations.

Prior to this, Luisa spent 16 years at Royal Mail, where she held several senior leadership roles. As Commercial Director, she implemented major reform initiatives to customer services and delivered commercial and digital strategies that prioritised customer needs.

Luisa is currently a non-executive board member at HM Courts and Tribunals Service, having been appointed in April 2024. Her previous non-executive roles include board positions at East Kent Hospitals University NHS Foundation Trust and Camden and Islington NHS Foundation Trust. At CILEx Regulation, she also advised on digital transformation and aided efforts to improve diversity in the legal profession.

Luisa has joined the Executive team at Companies House at a significant period of renewal. Her appointment reflects the organisation’s commitment to improving digital processes, ensuring operational efficiency and creating quality services for customers and stakeholders.

Reflecting on her appointment, Luisa said:

I’m delighted to be joining Companies House at such a pivotal time of change. I’m looking forward to collaborating with my new colleagues to build on the substantial work that has already begun to create a more modern, digital and customer-focused organisation.
F Kamara v  ISS Mediclean Ltd T/a ISS Facility Services Healthcare: 2221249/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in F Kamara v ISS Mediclean Ltd T/a ISS Facility Services Healthcare: 2221249/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/684c06eb19e3b84158cba2c2/Fatmata_Kamara_v_ISS_Mediclean_Ltd_T.A_ISS_Facility_Services_Healthcare_-_2221249-2024.pdf).
ATACPD16000 - Certificate of location letters
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).

Letter for certificate of location

The following draft certificate of location should be completed only in respect of goods you see. Upon completion, it can be given to the carnet holder or it may be forwarded to the National Carnet Unit (NCU) if applicable.

Certificate of location letter This letter should be completed only in respect of goods you see.The name and address of the enquirerCarnet serial number …………………………………..Date of issue …………………………………………… Your enquiry of dd/mm/yy refers.On dd/mm/yy I visited* (insert name and address of carnet holder/establishment visited).I can confirm that the following goods ** were examined by me and l am satisfied that they are the goods entered on the general list.(insert list of goods inspected)Yours faithfully * If the carnet holder visits the office, please amend accordingly** if a sample was inspected please note this in the letter

Certificate of location cannot be issued

If you cannot issue a certificate of location you should write to the carnet holder to inform them of this fact. A draft letter is available as a template.

Your request for a certificate of location dated dd/mm/yyyy in respect of ATA carnet serial number ………………………………………refers.I visited you at the above address on …………………………….As the items were not available for inspection I cannot issue a certificate of location for the items listed below/in the attached annex /listed on the carnetI can confirm that I saw ………… however a decision on whether or not to accept this as evidence of re-importation lies with the customs territory of temporary import.Yours faithfully
Universal Periodic Review 50: UK Statement on Mongolia
Source: gov.uk (2025-11-04)

UK Statement for Mongolia's Universal Periodic Review. Delivered at the 50th session of the UPR in Geneva.

Thank you, Mr Vice-President.

The United Kingdom commends Mongolia’s commitment to democratic principles and the protection of human rights. We are proud of our partnership with Mongolia, grounded in shared democratic values, open societies, a deepening economic relationship and commitment to upholding international law.

We welcome anti-discrimination legislation protecting LGBT+ individuals and encourage Mongolia to build on this important step through stronger enforcement of this legislation and the adoption of more inclusive policies. We also recognise positive steps taken to tackle domestic violence and encourage Mongolia to take further action by improving police training, coordination and support services.

We urge further progress on guaranteeing an independent media and freedom of expression.

Sustained action on anti-corruption, judicial independence, and the fair and transparent distribution of mineral wealth remain essential to strengthening public trust.

We recommend that Mongolia:

Ensures media freedom and civil society protection by repealing restrictive laws and actively safeguarding journalists from harassment and imprisonment.

Strengthens anti-discrimination protections for LGBT+ individuals through implementing legislation and developing professional codes of conduct.

Improves domestic violence responses by further expanding police training, victim support services, and public awareness campaigns.

Thank you.
Complaints procedure
Source: gov.uk (2025-08-11)

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/poland/british-embassy-warsaw), 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 procedures (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, question or feedback on visas from Poland please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).

General complaints

We welcome your views on the support we provide. They will help us to identify what we do well and what we could do better. If you wish to comment, complain or make a suggestion about the British Embassy’s services, please write to:

Deputy Head of MissionBritish Embassyul. Kawalerii 1200-468 Warsaw

All complaints will be investigated. A reply will be sent within two weeks and where this is not possible, we shall send you a brief interim response explaining why. The sooner we know about any difficulties you may be encountering, the sooner we can help put them right.
Mr G Eunson v Serco Ferries (Guernsey) Crewing Ltd: 4106373/2023
Source: gov.uk (2025-07-18)

Employment Tribunal decision.

Read the full decision in Mr G Eunson v Serco Ferries (Guernsey) Crewing Ltd: 4106373/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68761995cfc3756455bb69eb/4106373.2023_Mr_G_Eunson_v._Serco_Ferries__Guernsey__Crewing_Ltd_Strike_Out.pdf).
Woodland management plan (PA3) 2024
Source: gov.uk (2025-01-02)

Read the agreement holder’s guide for agreements starting on or after 3 January 2024 until 31 December 2024.

The Woodland management plan (PA3) 2024 guidance consists of:
- applicant’s guide
- agreement holder’s guide
- terms and conditions
Read the agreement holder’s guide (https://www.gov.uk/government/publications/woodland-management-plan-pa3-2024/agreement-holders-guide-woodland-management-plan-pa3-2024) to find out how to manage your agreement.

Read how to make a claim for payment (https://www.gov.uk/guidance/how-to-make-a-capital-or-revenue-claim-for-countryside-stewardship).

Contact Rural Payments Agency

You can contact RPA by email, phone or post.

Quote your single business identifier (SBI) and agreement number for all enquiries.

Rural Payments Agency PO Box 324 Worksop S95 1DF

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

Telephone: xx-xxxx-xxxx Monday to Friday, 8:30am to 5pm, except bank holidays Find out about call charges (https://www.gov.uk/call-charges)
DAO 02/25 Updates to Managing Public Money
Source: gov.uk (2025-06-12)

'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.

Each accounting officer should ensure that their staff are aware of the revised version of Managing Public Money (MPM), which applies to all central government bodies. In particular, accounting officers should note the new sections and annexes on the accounting officer duties, subsidy control, the National Audit Office’s access to information, the use of models and the disposal of public sector land.
UK Promotes Inclusion in Public Health: Launch of Sign Language Training for Health Workers
Source: gov.uk (2025-09-10)

The UK Government, through its Embassy in Guatemala, has launched the 2025 Sign Language Course Cycle in Quetzaltenango.

The training is aimed at Ministry of Public Health and Social Assistance (MSPAS) personnel. This initiative supports inclusive healthcare by training over 80 professionals from hospitals and health centres in Quetzaltenango and Totonicapán.

Held at Pensión Bonifaz, the launch highlights the UK’s commitment to equity and human rights. The course, running from September to December 2025, is delivered by the Association for the Development of the Deaf of Quetzaltenango with support from Health Poverty Action (HPA).

According to the 2018 Census, over 69,000 people in Quetzaltenango have hearing difficulties, often facing poverty and limited access to services. This training aims to improve communication and trust between deaf patients and healthcare providers.

Three Levels of Training:

Level 1 – Basic Communication: Greetings, identifying needs, and facility navigation.

Level 2 – Functional Communication: Clinical phrases and basic medical explanations.

Level 3 – Advanced Communication: Detailed interactions, treatment explanations, and complex dialogue.

Sessions will be held at the Western Regional Hospital and IGSS facilities, with participation from regional health staff.
Wellbeing Enterprises
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Wellbeing Enterprises recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

We also pledge the following:

Health; providing access to timely, practical, social and/or emotional support to help people improve their health and wellbeing.

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 D Palmer-Walters v Secretary of State for Justice: 1305054/2023
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in Mrs D Palmer-Walters v Secretary of State for Justice: 1305054/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67979d0f4686aac158606332/Mrs_D_Palmer-Walters_v_Secretary_of_State_for_Justice_-_1305054_23_-_Final.pdf).

Read the full decision in Mrs D Palmer-Walters v Secretary of State for Justice: 1305054/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67a6292fe221c8643028385d/Ms_D_Palmer-Walters_v_Secretary_of_State_for_Justice_-_1305054_2023_-_Reasons.pdf).
The vital role of professional planners in building the homes we need: letter from the Housing Minister to the RTPI
Source: gov.uk (2025-01-07)

The Housing Minister Matthew Pennycook has written to the President of the Royal Town Planning Institute (RTPI) to convey a clear message on behalf of government to professional planners.

The Housing Minister Matthew Pennycook has written to Lindsey Richards, President of the Royal Town Planning Institute to convey a clear message on behalf of government to professional planners - and in particular those serving in local authorities across England.

On 30 July 2024, the government launched a consultation (https://www.gov.uk/government/consultations/proposed-reforms-to-the-national-planning-policy-framework-and-other-changes-to-the-planning-system) on proposed reforms to the National Planning Policy Framework (NPPF) and several other changes to the planning system. On 12 December 2024, the government published its response to this consultation (https://www.gov.uk/government/consultations/proposed-reforms-to-the-national-planning-policy-framework-and-other-changes-to-the-planning-system) alongside an updated National Planning Policy Framework (https://www.gov.uk/government/publications/national-planning-policy-framework--2).
DWP management information and ad hoc analyses
Source: gov.uk (2025-12-05)

These publications provide findings from DWP management information and ad hoc analyses that are not classified as research or statistics.

These are published in the interests of transparency and in response to specific questions.

View details of upcoming management information and ad hoc analyses (https://www.gov.uk/government/publications/list-of-upcoming-releases-of-management-information-and-ad-hoc-analyses).

Find Department for Work and Pensions (DWP) research and statistics publications, and more information about them at:
- Research at DWP (https://www.gov.uk/government/organisations/department-for-work-pensions/about/research)
- Statistics at DWP (https://www.gov.uk/government/organisations/department-for-work-pensions/about/statistics)
JCA Engineering 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 JCA Engineering 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 JCA Engineering Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
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 S Ryder v Orbital Express Launch Ltd: 8000760/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr S Ryder v Orbital Express Launch Ltd: 8000760/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6895e65d9c63e0ee87656a17/8000760.2024_Mr_S_Ryder_v._Orbital_Express_Launch_Limited_Judgment_and_Reasons.pdf).

Read the full decision in Mr S Ryder v Orbital Express Launch Ltd: 8000760/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/689cb43cd2a1b0d5d1bb12ac/8000760.2025_Mr_S_Ryder_v._Orbital_Express_Launch_Ltd_Strike_Out.pdf).
B Gouveia v A Armanious: 6003652/2025
Source: gov.uk (2025-08-19)

Employment Tribunal decision.

Read the full decision in B Gouveia v A Armanious: 6003652/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/689f3212cc5ef8b4c5fc44cc/B_Gouveia_v_Andrew_Armanious_6003652-2025_R22_Judgment.pdf).
Stage 3 Impacts Evidence
Source: gov.uk (2025-06-08)

MMO has carried out assessments on the impacts of fishing gear on protected features in Stage 3 MPAs as well as an assessment of the social and economic impacts of the proposed byelaws.

Fishing Gear Impacts Evidence

MMOs has carried out site level assessments of the impacts of fishing gear on protected features in Stage 3 MPAs.

Stage 3 Fishing Gear MPA Impacts Evidence: Summary - Stage 3 Fishing Gear MPA -

Impacts Evidence: Anchored Nets and Lines

Stage 3 Fishing Gear MPA Impacts Evidence: Bottom Towed Gear

Stage 3 Fishing Gear MPA Impacts Evidence: Traps

De-minimis assessment

This assessment considers the social and economic impacts of the proposed byelaws.
Movement restrictions of spruce trees in the Ips typographus demarcated area
Source: gov.uk (2025-06-05)

Find out about the movement restrictions of spruce trees originating within the Ips typographus demarcated area.

If you have spruce trees on your land within the Ips typographus demarcated area you need to follow this guidance.

You can watch our video on movement restrictions of spruce trees within the demarcated area for an overview of this guidance. Movement restrictions of spruce trees within the Ips typographus demarcated area (https://www.youtube.com/watch?v=vYO2PaMq264)
Mr S B De Souza v Mitie Ltd and Others: 2206144/2023
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr S B De Souza v Mitie Ltd and Others: 2206144/2023 - Judgment (https://assets.publishing.service.gov.uk/media/684692600392ed9b784c016a/Mr_S_B_De_Souza_v_1._Mitie_Limited_2._Mr_C_Weintrop_3._Mr_P_Manning_-_2206144-2023.pdf).
Nottingham City Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Nottingham City Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Ms A Ghuman v Scietech UK Ltd and Mr W Kong: 6013931/2024 and Others
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Ms A Ghuman v Scietech UK Ltd and Mr W Kong: 6013931/2024 and Others - Withdrawal (https://assets.publishing.service.gov.uk/media/691341a91fcc92b3f3496388/Ms_Angela_Ghuman_v_Scietech_Uk_Limited_-_6013931-2024___others_-_6013931-2024_-_judgement.pdf).
DESNZ: special advisers' gifts, hospitality and meetings, April to June 2025
Source: gov.uk (2025-09-25)

Data on gifts and hospitality received by special advisers, and meetings they attended with senior media figures.

The Department for Energy Security and Net Zero (DESNZ) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk:
- Special advisers’ gifts, hospitality, travel and meetings with external organisations (https://www.data.gov.uk/dataset/5370c0bb-d3bb-4a45-829a-1437018fe13d/desnz-special-advisers-gifts-hospitality-and-meetings)
Review of the Fuel Poverty Strategy
Source: gov.uk (2025-02-07)

We are seeking views on a new strategy to deliver warm homes.

Fuel poverty is defined in the Warm Homes and Energy Conservation Act 2000 as:

a person [who] is a member of a household living on a lower income in a home which cannot be kept warm at reasonable cost.

In 2014, the government introduced in legislation a fuel poverty target for England to improve as many fuel poor homes as is reasonably practicable to a minimum energy efficiency rating of Band C, by the end of 2030.

As part of the Warm Homes Plan, we are updating the fuel poverty strategy for England. Government has reviewed the 2021 fuel poverty strategy and concluded that a new strategy is required to support fuel poor households and lower bills.

The government is now consulting on a new strategy. This consultation is seeking views on:
- an updated policy plan to support progress towards the fuel poverty target and to help vulnerable households
- the future role of the fuel poverty target
- how fuel poverty is measured
Bennett Staff Bureau
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 Bennett Staff Bureau 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 Bennett Staff Bureau 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
We also pledge the following:

promise of a work based interview with ourselves, interview guidance and tips to assist with their future plan in employment

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 J Underwood v Bentley Fencing Ltd: 1809340/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr J Underwood v Bentley Fencing Ltd: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/68556b235225e4ed0bf3ce6e/1809340_2024_Underwood_v_Bentley_Fencing_Limited.pdf).
CG25320 - Remittance basis: computing the foreign chargeable gain: indexation allowance and taper relief
Source: gov.uk (2025-06-25)


Changes from 6 April 2025

The remittance basis has been abolished and new rules have been introduced from the 2025/26 tax year.

The latest guidance can be found in RFIG (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual) for Residence and RDRM (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis) for Domicile manuals.

Please note that cases which occur from 6 April 2025 onwards will be determined in accordance with the new rules

Indexation allowance and taper relief

When dealing with remittance basis cases the foreign chargeable gain should be computed as at the date of the disposal using all the normal computational rules.

For disposals occurring after 5 April 1982 and before 6 April 1998 these rules will include an allowance for indexation up to the date of the disposal. No further allowance is due for indexation when the gain is remitted to the UK however long the interval is between the gain arising and the date of the remittance.

Indexation allowance for taxpayers within the charge to Capital Gains Tax was frozen at April 1998, see CG17207 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17207#), and abolished altogether from 6 April 2008.

For details of the replacement provision, taper relief, see CG17895 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17895)+, but note that taper relief was itself abolished for disposals after 5 April 2008.

Companies and other concerns within the charge to Corporation Tax remain eligible for indexation allowance up to the date of disposal, see CG17200 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17200p)+, and were not eligible for taper relief.
CG58610 - Co.purchases own shares: treated as distribution: general
Source: gov.uk (2025-11-17)


A purchase of own shares by a company is often done as a simpler alternative to more complex share reconstructions or organisations. The tax treatment would depend on how the purchase of own shares was carried out.

Any excess of the consideration over the shares’ subscription price would be treated as a distribution under CTA10/S1000(1)B when a company is purchasing its own shares unless the applicable legislation from CTA10/S1033 to S1048 applies.

The disposal proceeds received from the company consist of two elements, a return of the capital on the shares and the balance which is treated as a distribution (in the case of individuals) and subject to Income Tax under ITTOIA05/S383 or qualifying investment income (in the case of companies).

A distribution received by the individual can be subject to Income Tax. There can still be a disposal for Capital Gains Tax purposes. The amount chargeable to CGT would be the total amount of consideration received for the shares, net of any amount subject to Income Tax as per TCGA92/S37.

Additionally, a purchase by a company of its own shares attracts a Stamp Duty liability under FA86/S66 on the return it submits to the Registrar of Companies. See STSM075020 for further details.
Skadden Arps Slate Meagher & Flom (UK) LLP
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Skadden Arps Slate Meagher & Flom (UK) LLP recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.