theodi/ndl-core-corpus huggingface dataset:
MMO shines Fish, Trace, Ship campaign spotlight on actions to keep UK exports to the EU flowing
Source: gov.uk (2025-09-24)

Generating a catch certificate from the Fish Export Service for a seafood consignment to enter EU markets requires each part of the UK supply chain to meet its data obligations accurately and on time.

From 10 January 2026 additional information will be required for UK businesses to continue exporting, as the EU has updated its data requirements as part of an update of the trading bloc’s Illegal Unreported and Unregulated (IUU) regulations.

“An omission of required information or a mistake in reporting at any stage of the journey from catching to shipping could stop a consignment from getting the catch certificate needed for export to the EU.” Says Nick Greenwood, MMO’s Head of Marine Protection & Operations Services.

“That’s why we are now working with each group of stakeholders in the UK supply chain to make sure they’re ready for the additional data the EU will require from early next year.

“Our message is simple – get on board with the changes required for your business right now by visiting our campaign page (https://fishtraceship.campaign.gov.uk).

More than 75% of the catches made by UK commercial fishing vessels are destined for export into the EU.

MMO, working with the UK’s Fisheries Administrations, is planning a series of engagement sessions and webinars to enable businesses from the catching, sales, processing and export sectors, to learn in detail exactly what they need to do to comply with the January 2026 changes.

Nick Greenwood added: “Our number one goal is to support industry to continue exporting efficiently when the changes come in to force on 10 January 2026.

“It is critical that each part of the supply chain understands its own obligations and gears up early to make supplying all the required information as simple as possible when the new changes come into force.”

Correct labelling of fish catches at point of first sale has always been a legal requirement – and key to ensuring data flows through the rest of the supply chain.

MMO has been working with fishers to improve their labelling and educating skippers who are failing to meet the requirements of current regulations.

Complying with these UK rules will become even more important once the new EU IUU requirements come into force.

Nick Greenwood says: “Correct labelling when a catch is landed and before it’s sold is crucial to making sure fish can be traced, from where they’re caught right up to where they’re sold to a consumer.

“The data is vital, whether your catch is destined for a local restaurant or for a market in the EU.

“Getting the right information into the supply chain right at the start will support businesses looking to export catches and we urge all fishers to use our guidance to be clear on how to comply with their obligations.”

More information on labelling and traceability is here (https://www.gov.uk/government/publications/how-to-trace-weigh-and-distribute-fish-products).
OT41535 - Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Table
Source: gov.uk (2025-10-24)


* The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.

** The terms of the 1985 USSR DTA continue to apply to 31/12/2018.
Vivaldi Construction 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 Vivaldi Construction 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 Vivaldi Construction 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
- 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.
Product Safety Report: Hotpoint and Indesit Freestanding Gas Cooker (2412-0075)
Source: gov.uk (2025-02-19)

Product Safety Report for Hotpoint and Indesit Freestanding Gas Cookers presenting a risk of fire.

Summary

Product: Hotpoint and Indesit Freestanding Gas Cooker

Hazard: The product presents a risk of fire as the O-rings may wear prematurely on the lid shut off valve, causing a gas leak.

Corrective action: The manufacturer has initiated a modification programme to replace affected components.

Product information

List of Affected Models

Hazard

The product presents a risk of fire as it is possible for the O-rings to wear prematurely, causing a gas leak from the lid shut off valve. If the gas leaks and is ignited, this may cause a fire, burns and injuries.

The product does not meet the requirements of the Gas Appliances (Enforcement) and Miscellaneous Amendments Regulations 2018 or Regulation 2016/246.

Corrective action

Owners of affected models must not use the product and should contact Hotpoint / Indesit immediately, who will arrange an engineer visit to replace the affected component.

Owners of affected models can access additional information at https://www.hotpointindesitgascookersafety.com/uk or call xx-xxxx-xxxx for further guidance.

Anyone that smells gas, including owners and consumers concerned that their product poses a risk, should contact the National Gas emergency helpline on xx-xxxx-xxxx in England, Wales and Scotland, and xx-xxxx-xxxx in Northern Ireland.

Additional information

PSD case number: 2412-0075

Notified by: Local Authority Trading Standards
Letter to accounting officers: 19 March 2025
Source: gov.uk (2025-03-19)

Letter from David Withey, Chief Executive of the Education and Skills Funding Agency, to accounting officers in academies and colleges.

This letter includes information confirming future ways of working after the current functions of the Education and Skills Funding Agency transfer into the Department for Education on 1 April 2025.

This letter will be of interest to:
- chief financial officers and executives
- trustees
Answer an application to annul your marriage or civil partnership: Form D8BN
Source: gov.uk (2025-06-13)

Use this form to answer an application to end your marriage or civil partnership because it is not valid (void) or because it is otherwise defective (voidable).

Read more about annulling a marriage (https://www.gov.uk/how-to-annul-marriage)

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Request accessible formats

You can request:
- a Braille version
- a large print version
- an easy read version
Request an accessible format by emailing xxx@xxx.xx (mailto:xxx@xxx.xx)

Microsoft Word

Microsoft Word is not generally suitable for our documents. You can only request a conversion of a PDF form to Word format as a reasonable adjustment under the Equality Act 2010. Find out more about the Equality Act 2010 (https://www.gov.uk/guidance/equality-act-2010-guidance#equalities-act-2010-legislation) in the guidance.
695 Lordship Lane N22 5JY  : LON/00AP/HMF/2021/0107 (Amended 16 June 2025)
Source: gov.uk (2025-03-26)

Residential Property Tribunal Decision of Judge Tueje and Mrs A Flynn MA MRICS dated 19 March 2025 with amendment of 16 June 2025.

Read Full Decision in FINAL AMENDED DETERMINATION for LON-00AP-HMF-2021-0107 (695 Lordship Lane, N22 5JP) (https://assets.publishing.service.gov.uk/media/684ff6924734883ca9f79e6f/FINAL_AMENDED_DETERMINATION_for_LON-00AP-HMF-2021-0107__695_Lordship_Lane__N22_5JP_.pdf)
Deprivation of Citizenship Orders (Effect during Appeal) Act 2025
Source: gov.uk (2025-10-28)

These documents relate to the Deprivation of Citizenship Orders (Effect during Appeal) Bill which received Royal Assent on 27 October 2025.

The purpose of the act is to protect the UK from people who pose a threat to national security or public order by preventing those who have been deprived of British citizenship from regaining that status – and so preventing those who are overseas from returning to the UK – until all onward appeals have been determined, or the time period in which to appeal has elapsed.

It will also prevent a person who has been deprived of citizenship on the grounds that it is conducive to the public good from seeking to undermine deprivation action while an appeal in their case remains ongoing – for example, by renouncing their other nationality and putting themselves in a position whereby a deprivation order would render them stateless.

It would replicate the approach in respect of asylum and human rights appeals and extend it to appeals up to the Supreme Court.

The act does not change any existing right of appeal or alter the legal basis for which a person could be deprived of their citizenship.

Documents related to the Deprivation of Citizenship Orders (Effect during Appeal) Act 2025 can be found on the Parliament website (https://bills.parliament.uk/bills/3023).
Living through the future: rural youth, livelihoods and the production of gendered aspirations in Addis Ababa, Ethiopia
Source: gov.uk (2025-04-15)

Explores the relationship between livelihood practices of rural youth living and working in Addis Ababa.

Abstract

This paper explores the relationship between livelihood practices of rural youth living and working in Addis Ababa, Ethiopia and the production of gendered future aspirations.

This is part of the African Cities Research Consortium programme.

Citation

Dessie E. ‘Living through the future: rural youth, livelihoods and the production of gendered aspirations in Addis Ababa, Ethiopia’ International Development Planning Review 2024: volume 46, issue 4

Links

Living through the future: rural youth, livelihoods and the production of gendered aspirations in Addis Ababa, Ethiopia (https://doi.org/10.3828/idpr.2024.9)
New independent monitor for the Disclosure and Barring regime
Source: gov.uk (2025-01-20)

Mick Creedon will take over as the independent monitor for the Disclosure and Barring regime.

The Home Office has announced today, 20 January 2025, that Mick Creedon will take over as the independent monitor.

He replaces Julia Wortley, whose successful tenure in the role ended on 20 December.

Mick said:

I am delighted to be appointed as the new independent monitor and look forward to fulfilling this important role.

The independent monitor plays an important role in making sure that the police information disclosed from criminal records checks is appropriate and proportionate, striking the right balance between public protection and the rights of individual applicants.

Launched in 2012, the Disclosure and Barring Service (DBS) issues over 7 million criminal record checks every year. Its disclosure service enables employers and voluntary organisations in England, Wales, the Channel Islands and the Isle of Man to make informed recruitment decisions, using information from police records and other sources.

The independent monitor provides a fully independent element to the disclosure of police information for enhanced criminal records certificates.

The appointment was made following a robust open competition, in accordance with the Governance Code on Public Appointments.
Edition 1: Ready, Steady, File!
Source: gov.uk (2025-11-07)

HMRC’s latest newsletter for participants of the 2025 testing programme.

‘Ready, Steady, File!’ keeps participants up to date with the latest news, resources, and important milestones in the Making Tax Digital for Income Tax beta testing journey.

This is the first edition of the newsletter.
SII Services 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 SII Services 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 SII Services 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
- 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.
HM Treasury annual report and accounts 2024 to 2025
Source: gov.uk (2025-07-20)

Here are HM Treasury's annual report and accounts for the year 2024 to 2025.

The document provides a comprehensive account of the Treasury Group’s use of resources and information about the Treasury’s core activities. It also describes the Treasury’s performance and achievements against the Treasury’s Strategic Outcomes.
Extreme weather and violent behaviour
Source: gov.uk (2025-11-12)

Severe weather can lead to increased aggressive behaviour and domestic violence, making climate change a concern for community safety as well as the environment.

CCHS navigation menu: CCHS homepage (https://www.gov.uk/government/organisations/the-centre-for-climate-health-security)Topic: health impacts (https://www.gov.uk/government/collections/health-impacts) Part of: Climate change and mental health (https://www.gov.uk/government/collections/climate-change-and-mental-health)

Key resources on extreme weather and violence:

Extreme weather and violent behaviour

Overview of the climate change and mental health report (https://www.gov.uk/guidance/overview-of-the-climate-change-and-mental-health-report)

Climate change and mental health report (pdf) (https://www.gov.uk/government/publications/climate-change-and-mental-health-report)

NHS website - domestic violence (https://www.nhs.uk/live-well/getting-help-for-domestic-violence/)

The link between extreme weather events and aggression

Extreme weather events can increase violent behaviour. Heatwaves, wildfires, flooding and droughts are often traumatic and stressful events that can affect emotional regulation leading to hostility and aggression.

The climate change and mental health report (https://www.gov.uk/government/publications/climate-change-and-mental-health-report) looked at the association between extreme weather and violence (see section 1.9). In particular, the confidence assessment notes that:

wildfires, heat events and droughts increase risks of violence (moderate confidence)

flooding events increase risks of violence (low confidence because the evidence was mixed)

Hot weather (https://www.gov.uk/government/collections/heat) is associated with:

more aggressive behaviour in mental health facilities

increased gender-based violence

increased domestic violence

higher rates of agitation in people with dementia

Wildfires can trigger or intensify domestic aggression. Communities affected by wildfires, especially women from these communities, have reported higher levels of violence than those in unaffected areas.

International evidence, including from economically similar countries such as Australia and Canada, links flooding to increased domestic violence, with those experiencing violence fearing repeated violence during future flooding events.

Drought-related stress may contribute to household conflict. Economic pressures and resource scarcity during droughts can lead to increased domestic abuse and relationship strain.

Domestic violence may be underreported during extreme weather events, making it a hidden but serious concern.
Harlequin FC
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 Harlequin FC 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 Harlequin FC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Actively seek to support Military Rugby and their supporters

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.
Data for Theme J: Resource Use and Waste
Source: gov.uk (2025-12-01)

Data for 'Theme J: Resource Use and Waste' indicators of the Environmental Indicator Framework.

This document contains data corresponding to the ‘Theme J: Resource Use and Waste’ indicators of the Environmental Indicator Framework (https://www.gov.uk/government/collections/environmental-indicator-framework).
Government response: Bringing goods into the UK temporarily
Source: gov.uk (2025-04-28)

This response sets out how the government will improve the Temporary Admission procedure for traders importing goods temporarily, following a Call for Evidence in 2023.

The government will take forward a set of targeted simplifications and improvements to the Temporary Admission (TA) procedure. TA allows goods to be imported into the UK temporarily without payment of customs duty and import VAT, subject to certain rules and requirements.

This response sets out the detail of our improvements, which cover 3 areas:
- extending and simplifying timing requirements
- improving user experience and guidance
- removing specific restrictions on who is eligible to use TA and how certain goods can be used while under TA
The changes set out in this response are the outcome of further engagement with industry to explore options for improvements to TA. HM Treasury and HM Revenue and Customs committed to this in the summary of responses (https://www.gov.uk/government/consultations/bringing-goods-into-the-uk-temporarily/outcome/fa37a216-7810-4d81-8f18-27ee1f213c02) to the Call for Evidence on TA.

These simplifications and improvements will support businesses whilst protecting our people and domestic markets. They will also improve the customer experience for businesses engaging with customs. They will be implemented during 2025.
Ms A Whitelaw v Pixie Group Ltd T/a Jollytots & Co: 4101075/2025
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Ms A Whitelaw v Pixie Group Ltd T/a Jollytots & Co: 4101075/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/689afe5c586f9c9360656aca/Ms_A_Whitelaw_v_Pixie_Group_Ltd_t.a_Jollytots___Co_-_4101075.2025_-_Judgment.pdf).
Ms A Shahu v Iknowa Ltd: 2306018/2021
Source: gov.uk (2025-01-16)

Employment Tribunal decision.

Read the full decision in Ms A Shahu v Iknowa Ltd: 2306018/2021 - Judgment (https://assets.publishing.service.gov.uk/media/674f1df0d7e2693e0e47d01f/Ms_A_Shahu_v_Iknowa_Limited_Judgment_2__2306018-2021.pdf).

Read the full decision in Ms A Shahu v Iknowa Ltd: 2306018/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/6787a289bca9366c9f56df18/Miss_A_Shahu_v_Iknowa_Ltd_2306018-2021_Reconsideration_Judgment___Reasons.pdf).
Miss K Davis v Royal Mail Group Ltd: 6001262/2023
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Miss K Davis v Royal Mail Group Ltd: 6001262/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/686e4e582557debd867cbe78/Miss_K_Davis_-vs-_Royal_Mail_Group_Ltd_-_Judgment.pdf).
A Kandregula v Twill London Ltd: 2402861/2024
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in A Kandregula v Twill London Ltd: 2402861/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67e17fbbc6194abe97358cfc/A_Kandregula_v_Twill_London_Ltd_-_2402861_2024.pdf).
Miss S Krusel v The Tipsy Vegan Ltd and K Mortimer: 3311806/2023 and 3311777/2023
Source: gov.uk (2025-05-09)

Employment Tribunal decision.

Read the full decision in Miss S Krusel v The Tipsy Vegan Ltd and K Mortimer: 3311806/2023 and 3311777/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/681b078834321d7b2d873adf/Miss_S_Krusel_v_The_Tipsy_Vegan_Ltd___Other_-_3311806-2023___3311777-2023__-_Judgment.pdf).
43 High Street, Bushey Hertfordshire WD23 1BD: CAM/26UE/LRM/2022/0007
Source: gov.uk (2025-07-09)

Eastern region, Judge David Wyatt

Read the decision in full 43 High Street, Bushey Hertfordshire WD23 1BD: CAM/26UE/LRM/2022/0007 (https://assets.publishing.service.gov.uk/media/66b9de71a3c2a28abb50dffc/Microsoft_Word_-_CAM26UELRM20220007_43_High_Street_Bushey__RTM_decision.pdf)
MTT44020 - Particular entities and adjustments: Restructures: Transfer of controlling interest treated as acquisition of assets and liabilities
Source: gov.uk (2025-08-05)


In some cases, the acquisition or disposal of a controlling interest in a member is to be treated as an acquisition or disposal of the assets and liabilities of the member, in accordance with section 209 of Finance (No.2) Act 2023.

Where the treatment applies, any gain or loss made in relation to the transfer is treated as a gain or loss on the disposal of the assets or liabilities of the member, and is to be included in the adjusted profits of that member.

The guidance in MTT44010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt44010) will not apply to the member in this case.

This treatment applies where:
- the acquisition or disposal of the controlling interest is treated in the same, or a similar manner, as a transfer of the member’s assets and liabilities by:
- the territory in which the assets are located, where the member is tax transparent under the law of the territory in which it was created, or
- the territory in which the member is located, in any other case, and
- that territory imposes a covered tax (see MTT25100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25100)) on the seller based on the difference between:
- the tax basis, and either:
- the consideration paid in exchange for the controlling interest, or
- the fair value of the assets and liabilities.
Any such amount of covered tax should be included in the covered tax balance of the member being disposed of.
Horowitz, Cassian - Head of Strategic Communications and Digital at No.10 - ACOBA advice
Source: gov.uk (2025-08-27)

Advice to Cassian Horowitz, former Head of Strategic Communications and Digital at No.10 Downing Street, on business appointments after leaving Crown service.

Mr Horowitz left his role at No.10 in May 2024.

Head of Executive Digital Communications, Google LLC (USA)

Mr Horowitz sought the Committee’s advice about taking up an appointment with Google LLC (USA). The letter (https://assets.publishing.service.gov.uk/media/68ade3053a052c9c504c8e58/Advice_Letter-_Cassian_Horowitz__Head_of_Executive_Digital_Communications__Google_LLC__USA_.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in July 2025; with a planned start date in September 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/horowitz-cassian-head-of-strategic-communications-and-digital-at-no10-acoba-advice/advice-letter-cassian-horowitz-head-of-executive-digital-communications-google-llc-usa?preview=8815720)

Independent Consultancy and commissions

Mr Horowitz sought the Committee’s advice about setting up an independent consultancy. (https://draft-assets.publishing.service.gov.uk/media/67acc42248169f7508af60b6/ACOBA_Advice_-_Cassian_Horowitz_-_Independent_Consultancy.pdf) An accessible version of the letter can be found here (https://draft-origin.publishing.service.gov.uk/government/publications/horowitz-cassian-head-of-strategic-communications-and-digital-at-no10-acoba-advice/advice-letter-cassian-horowitz-independent-consultancy?preview=8463866) and taking on a commission with:

Vedandta Resources ltd. (https://draft-assets.publishing.service.gov.uk/media/67acd9dc88ce626360cd21e0/ACOBA_Advice_-_Cassian_Horowitz_-_Vedanta_Resources_.pdf) (An accessible version of the letter is available here.) (https://draft-origin.publishing.service.gov.uk/government/publications/horowitz-cassian-head-of-strategic-communications-and-digital-at-no10-acoba-advice/advice-letter-cassian-horowitz-commission-with-vedandata-resources?preview=8463884)

The Office of Akshata Murty & Rishi Sunak (https://assets.publishing.service.gov.uk/media/67d07154f5520788b54eef54/Advice_Letter_-_Cassian_Horowitz__commission_with_The_Office_of_Akshata_Murty___Rishi_Sunak_under_independent_consultancy.pdf) (An accessible version of the letter is available here.) (https://draft-origin.publishing.service.gov.uk/government/publications/horowitz-cassian-head-of-strategic-communications-and-digital-at-no10-acoba-advice/advice-letter-cassian-horowitz-commission-with-the-office-of-akshata-murty-rishi-sunak?preview=8509308)
Design a Driver CPC course that meets DVSA earned recognition extra module training requirements
Source: gov.uk (2025-01-06)

How to design a Driver CPC course so that it so it counts as training for the TfL Contractual Requirements module of the DVSA earned recognition scheme.

When you set up a Driver Certificate of Professional Competence (CPC) course, you can get it acknowledged by DVSA to show it counts as training for the Transport for London (TfL) Contractual Requirements module (https://www.gov.uk/government/publications/dvsa-earned-recognition-vehicle-operator-standards/tfl-contractual-requirements-audit-standards-dvsa-earned-recognition#training-requirements-for-tfl-contractual-requirements-module) of the Driver and Vehicle Standards Agency (DVSA) earned recognition scheme.

This means that drivers and their employers can prove that the drivers have done training needed for the TfL Contractual Requirements module. They will need this if they want to bid for some contracts, such as:
- TfL
- Fleet Operator Recognition Scheme (FORS)
- Construction and Logistics and Community Safety (CLOCS)
- Work Related Road Risk (WRRR)
- Direct Vision Standard (DVS)
Importing and exporting nuclear-related items and the role of Nuclear Cooperation Agreements
Source: gov.uk (2025-05-12)

Technical guidance for nuclear entities on reporting requirements related to Nuclear Cooperation Agreements.

This joint DESNZ / ONR guidance covers reporting requirements for nuclear entities, to allow the UK to comply with Nuclear Cooperation Agreements and other obligations arising from international trade following the UK’s withdrawal from the European Atomic Energy Community (Euratom).

The guidance covers a number of areas, including:
- DESNZ and ONR expectations on operators relating to relevant provisions of the Nuclear Safeguards (EU Exit) Regulations 2019 (http://www.legislation.gov.uk/uksi/2019/196/contents/made)
- export licensing requirements
For additional information, please contact NPU: xxx@xxx.xx (mailto:xxx@xxx.xx).
Joint Statement for the automatic exchange of information on immovable property
Source: gov.uk (2025-12-04)

The UK and 24 other jurisdictions announce our aim to implement the OECD’s latest tax transparency framework for the automatic exchange of information on immovable property (real estate).

The Multilateral Competent Authority Agreement on Automatic Exchange of Readily Available Information on Immovable Property (IPI MCAA) is the Organisation for Economic Co-operation and Development’s (OECD) latest tax transparency framework.

It will facilitate the automatic exchange of readily available information between tax authorities on immovable property (real estate), helping to tackle offshore tax avoidance and evasion.

The UK is joining a group of jurisdictions in announcing our aim to implement the framework by 2029 or 2030.
Table 3.14a Income and tax by borough and district or unitary authority, confidence intervals
Source: gov.uk (2025-03-12)

This data provides details of income and tax by borough and district or unitary authority, confidence intervals.

These tables only cover individuals with some liability to tax.

These statistics are classified as accredited official statistics.

You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page. (https://www.gov.uk/government/collections/personal-income-by-tax-year)

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.

Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
Miss Y Davies v Rase VS Ltd T/a Rase Veterinary Centre: 6018111/2024
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in Miss Y Davies v Rase VS Ltd T/a Rase Veterinary Centre: 6018111/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680f74b0172df773f0305ede/Miss_Y_Davies_v_Rase_VS_Limited_t.a._Rase_Veterinary_Centre_6018111.2024_Judgment.pdf).
Mrs S Johanson v Howserv Ltd: 2600203/2025
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mrs S Johanson v Howserv Ltd: 2600203/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6890badb25ba7325501b09c7/Mrs_S_Johanson_v__Howserv_Limited_2600203-2025_Judgment.pdf).
Statistics on so called ‘honour-based’ abuse offences, England and Wales
Source: gov.uk (2025-11-06)

Statistics on so called ‘honour-based’ abuse (HBA) related crimes recorded by the police in England and Wales.

So called HBA-related crimes for the purposes of this collection follow the current police and Crown Prosecution Service definition:

“an incident or crime involving violence, threats of violence, intimidation, coercion or abuse (including psychological, physical, sexual, financial or emotional abuse) which has or may have been committed to protect or defend the honour of an individual, family and/or community for alleged or perceived breaches of the family and/or community’s code of behaviour.”

Includes information on the number of female genital mutilation and forced marriage offences recorded by the police.
Neil Duncan 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 Neil Duncan 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 Neil Duncan Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Soiltechnics 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 Soiltechnics 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 Soiltechnics 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
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.
CCP Gransden
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 CCP Gransden 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 CCP Gransden 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
We also pledge the following:

Promoting the Armed Forces. Employment support to members of the Armed Forces Community. Communications, engagement and outreach. Engaging with recruitment through CTP and others

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 E Batterbury v Anytime Fitness UK Ltd and Gym Factory Cosham Ltd: 1402186/2021
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Mr E Batterbury v Anytime Fitness UK Ltd: 1402186/2021 - Judgment (https://assets.publishing.service.gov.uk/media/6448efdaf12683000cca6819/Mr_E_Batterbury_v_Anytime_Fitness_UK_Ltd_-_1402186.2021_-_Judgment.pdf).

Read the full decision in Mr E Batterbury v Gym Factory Cosham Ltd: 1402186/2021 - Amended Judgment (https://assets.publishing.service.gov.uk/media/6878d33d7ea20916863638d3/Mr_E_Batterbury_v_GYM_FACTORY_COSHAM_LTD_-_1402186.2021_-_Amended_Judgment.pdf).

Read the full decision in Mr E Batterbury v Gym Factory Cosham Ltd: 1402186/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/66c34abe2e8f04b086cdf3d2/Mr_E_Batterbury_v_Gym_Factory_Cosham_Ltd_-_1402186.2021_-_Reconsideration_-_13.8.24.pdf).

Read the full decision in Mr E Batterbury v Anytime Fitness UK Ltd : 1402186/2021 - Strike Out (https://assets.publishing.service.gov.uk/media/66e153fd865c0eef0bc42e00/Mr_E_Batterbury_-vs-_Anytime_Fitness_Uk_Ltd_-_1402186.2021_-_Judgment.pdf).
Mr S Colbert v Royal United Hospitals Bath Foundation Trust: 1402099/2021 and 1400624/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr S Colbert v Royal United Hospitals Bath Foundation Trust: 1402099/2021 and 1400624/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6847dfd157f3515d9611f143/Mr_S_Colbert_-vs-_Royal_United_Hospitals_Bath_Foundation_Trust_-_1402099.2021___1400624.2024_-_Judgment.pdf).