theodi/ndl-core-corpus huggingface dataset:
Helicobacter pylori in dyspepsia: test and treat
Source: gov.uk (2025-05-22)

Quick reference guide for primary care on how to test for and treat Helicobacter pylori (H. pylori) in dyspepsia.

These documents aim to provide a simple, effective, economical and empirical approach for testing and treatment of Helicobacter pylori and to minimise the emergence of antibiotic resistance in the community.

The quick reference is provided in Word so that clinical commissioning groups (CCGs) can make minor changes to suit local service delivery and sampling protocols. We discourage major changes to this guidance.
Ms K Johnston v The Scottish Ministers: 4105164/2024
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Ms K Johnston v The Scottish Ministers: 4105164/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6878f80c760bf6cedaf5be4a/4105164.2024_Ms_K_Johnston_v._The_Scottish_Ministers_Judgment_with_Reasons.pdf).
Independent review of physician associates and anaesthesia associates
Source: gov.uk (2025-07-16)

Information about the independent review of the physician associate and anaesthesia associate professions, led by Professor Gillian Leng CBE.

An independent review of the physician associate and anaesthesia associate professions was commissioned by the Secretary of State for Health and Social Care in November 2024.

Background

The review was led by Professor Gillian Leng CBE. It considered the safety of the roles and their contribution to multidisciplinary healthcare teams.

The conclusions of the Leng review will inform the workforce plan to deliver the 10 Year Health Plan (https://www.gov.uk/government/publications/10-year-health-plan-for-england-fit-for-the-future).

Engagement webinar recordings

As part of its commitment to an open and transparent approach to the review, the Leng review hosted a series of engagement webinars (https://www.youtube.com/playlist?list=PLvaBZskxS7tzinI--pvzgq3mNWUaeQiMm).

Each session included an update on the review’s progress from Professor Leng and a question and answer session to enable attendees to ask any questions and log any comments that may be relevant to the scope of the Leng review. The recordings were made at the end of March and the beginning of April 2025 and reflect the progress of the review at the time.
Wyre 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 Wyre 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 Wyre 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
- 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.
Ms R Peters v M Aniemeka: 6012417/2024
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Ms R Peters v M Aniemeka: 6012417/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67f655c1563cc9c84bacc3c8/Ms_R_Peters_v_Malachi_Aniemeka_6012417-2024_Judgment_27.02.25.pdf).
IFM27025 - Real Estate Investment Trust : Breaches of conditions: Company Conditions C and D and the other condition relating to shares: other breaches: CTA2010/S562(5), S562A(4) and S562B(2)
Source: gov.uk (2025-04-17)


A breach of company conditions C (shares admitted to trading on a recognised stock exchange or at least 70% of ordinary share capital held by one or more institutional investors) and D ( non-close condition), or of the further condition relating to shares (requirement to be “listed” or traded on a recognised stock exchange), results in automatic termination with effect from the end of the accounting period before the one in which the breach occurred (CTA2010/S562(5), S562A(4) and S562B(2)).

This is subject to the relaxations provided by:
- CTA2010/S527(6) - relaxation of company condition D for first 3 years – see IFM22015 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22015),
- CTA2010/S528(3B) - Condition C treated as met for the period of 12 months beginning with the day on which the company ceased to meet the requirement that at least 70% of its ordinary share capital is owned by institutional investors – see IFM22010 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22010),
- CTA2010/S528B - relaxation of requirement to be “listed” or traded on a recognised stock exchange for first 3 accounting periods - see IFM22010 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22010), and
- and the provisions for breaches resulting from takeovers (see IFM27015) or, for condition D, the actions of others - see IFM27020 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm27020).
If there is a breach of condition D during the CTA2010/S527(6) 3-year relaxation period, or of the ‘listed’ or traded condition during the CTA2010/S528B 3-accounting period relaxation period, the group/company transfers the property rental business, or part thereof, to another group/company, and the transferee group/company, taking account of the transferor’s breach, continues to breach the relevant condition for a period exceeding 3 years, then a notice may be given that the group/company is to be taken to have ceased as a UK-REIT on the first day of accounting period 1 of the transferee group/company or a later date specified in the notice. (CTA2010/S573A and S573B)
Product Safety Report: Newt & Co Mermaid Soft Toy and Small Mermaid (2412-0040)
Source: gov.uk (2025-02-06)

Product Safety Report for Newt & Co Mermaid Soft Toys presenting a serious risk of choking.

Summary

Product: Newt & Co Mermaid Soft Toy and Small Mermaid

Hazard: The product presents a serious risk of choking due to the presence of easily detachable small parts.

Corrective action: The product has been withdrawn from the market.

Product information

Hazard

The product presents a risk of choking as small parts may easily detach from the product.

A young child may place the small part in their mouth, causing them to choke.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

The product has been withdrawn from the market.

Additional information

PSD case number: 2412-0040

Notified by: Local Authority Trading Standards
2 Sceptone Grove, Shafton, Barnsley  :  MAN/00CC/RTB/2025/0002
Source: gov.uk (2025-06-18)

Northern Region Judge Davies and Tribunal Member Mr Hossain sitting on 7 April 2025

Read the full decision in 2 Sceptone Grove, Shafton, Barnsley : MAN/00CC/RTB/2025/0002 (https://assets.publishing.service.gov.uk/media/684f21f6da3d1b49e67970e8/2_Sceptone_Grove__Shafton__Barnsley.pdf)
Records
Source: gov.uk (2025-04-30)

Information on records.

Exporters records must contain the following details:
- where appropriate, the reference to the authorisation necessary for placing the goods under a Special Procedure
- the Movement Reference Number or where it does not exist, any other number or code identifying the particulars of the customs declarations by means of which the goods are placed under the Special Procedure and where the procedure has been discharged in accordance with The Customs (Special Procedures and outward processing) (EU Exit) Regulations 2018 Part 5 Regulation 43, information about the manner in which the procedure was discharged
- specific data that identify customs documents other than customs declarations, or any other documents relevant to the placing of goods under a Special Procedure and any other documents relevant to the corresponding discharge of the procedure
- special markings, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods
- location of goods and information about any movement thereof
- customs status of goods
- particulars of outward processing including information about the nature of the processing
- where Chapter 1, Regulation 18 of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies, the costs for storage or usual forms of handling
- the rate of yield or its method of calculation where appropriate
- particulars enabling customs supervision and controls of the use of equivalent goods in accordance with The Customs (Special Procedures and outward processing) (EU Exit) Regulations 2018, Part 5, Regulation 46
- Any additional information as specified in any authorisation or notification letters
- must identify any lost or damaged goods
Where exporters records are maintained by a third-party party, any inconsistences, or dispute over the accuracies of the records will be a commercial dispute. They should be aware that, as the authorisation holder, any inconsistences in records that give rise to a customs debt will be their responsibility.
Green Homes Grant (GHG) SMETER project evaluation
Source: gov.uk (2025-09-04)

This report evaluates heat loss changes in retrofitted homes using smart meter data, and compares SMETER vs EPC model estimated energy savings.

This report summarises the findings of the Green Homes Grant (GHG) Smart Meter Enabled Thermal Efficiency Rating (SMETER) project, which assessed how home energy efficiency changed after retrofits funded through the Green Homes Grant scheme. It used smart meter data to estimate changes in heat loss from homes and compared these results with modelled estimates based on EPC data.

The report evaluates the reliability of different SMETER methods and provides insights into their suitability for large-scale retrofit evaluation. It also outlines the limitations of current approaches and offers recommendations for future use of smart meter data in assessing home energy performance.
TRL 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 TRL 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 TRL Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Annual report of the Certification Officer - 1998
Source: gov.uk (2025-04-15)

Annual report to the Secretary of State for Business and Trade and the Chair of Acas on the activities of the Certification Officer.

The report contains details of the Certification Officer’s activities in relation to:
- lists of trade unions and employers’ associations
- trade union independence
- annual returns, financial irregularities and access to accounting records
- financial and membership information
- superannuation schemes
- mergers
- political funds
- elections for certain positions
INCHP09050 - Examinations: ATA/CPD Carnets
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
COM53180 - Claims/reliefs: other reliefs: S458 CTA 2010 - loan repaid on or after due date
Source: gov.uk (2025-12-05)


When a loan is repaid, released or written off on or after the normal due date (see Glossary for more information) of the Accounting Period (AP) in which the loan is made, the company is not entitled to relief until the due date of the later AP in which the repayment, release or write-off takes place.

You may receive a completed form L2P, which is a form provided on the Government website for companies to claim relief. You must look at the information contained in the form to decide whether it should be treated as an amendment to the return, or a Schedule 1A claim.

Where a repayment, release or write-off takes place before the return is delivered, the company may make a S458 claim in the return itself, even though it is not due at that stage, and take the relief into account in arriving at its self assessment. See Example 4 (Word 67KB) (http://www.hmrc.gov.uk/gds/com/attachments/53140_53180_ex4.doc).

You need to be particularly careful to identify such cases from the information in the CT600A and to establish whether the company is entitled to the relief when the return is delivered. If the relief is not due when the return is delivered, you should put the case on B/F and give the relief as soon as possible after it becomes due. See COM53050 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53050) for more information.

It is more common for the repayment, release or write-off to occur after the return has been delivered. Where the company is in time to amend its return, the claim must be made by amending the return for the AP in which the loan was made. Otherwise, it is made outside the return, under the Schedule 1A Taxes management Act (TMA) rules. See COM53140 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53140) Example 3.

In both cases, you have to make sure that the relief is not given prematurely.

It may occasionally happen that the due date of the later AP has already passed when the company delivers its return for the AP in which the loan is made. This could happen if the later AP is very short, or if the return is delivered very late. In such circumstances, the company can give effect to the relief in its original return for the AP in which the loan was made.

The self assessment charge shown in the return will then be net of the relief. As only the net Section 455 (S455) liability is captured and taken into account by COTAX in calculating interest, the computer may miscalculate the interest position as it cannot take into account the fact that all or part of the S458 relief is only effective from a date later than the due date of the AP. Caseworkers who review returns for S455 cases need to be alert to this possibility and intervene as necessary. See Example 6 (Word 81KB) (http://www.hmrc.gov.uk/gds/com/attachments/53130_53160_53180_ex6.doc).

See COM53013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53013) for legislation applying to this subject.
MGN 520 (M) Amendment 2 human element guidance - the deadly dozen
Source: gov.uk (2025-05-13)

A consistent factor in almost all incidents, accidents and errors is the human element - This guidance summarises the most common twelve significant people factors.

Notice to all ship owners, ship operators and managers, masters, officers and crew of merchant vessels, skippers and crew of domestic passenger ships and inland waterways vessels

This notice should be read with MGN 505, MGN 638, MGN 351, MGN 640 (M+F), the human element - a guide to human behaviour in the shipping industry, leading for safety and other maritime human element publications.
Mr R Makunas v Margot Services Ltd: 2303270/2022
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr R Makunas v Margot Services Ltd: 2303270/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/68d3f25b8c739d679fb1dd34/Mr_Makunas_v_Margot_Services_Ltd_2303270-_2022.pdf).
DSIT: workforce management information, March 2025
Source: gov.uk (2025-05-01)

Reports on departmental staff numbers and costs.

The Department for Science, Innovation and Technology (DSIT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- DSIT: workforce management information (https://www.data.gov.uk/dataset/de8a6621-b4fb-44b2-92fe-bb29c705ba8d/dsit-workforce-management-information)
Mr A H Najduch v Co-operative Group: 1306801/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr A H Najduch v Co-operative Group: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/689dd8c4b4b6acd3411339ce/Mr_A_H_Najduch_v_Co-operative_Group_-_1306801_2024_-_Final.pdf).
Kopek Security & Facilities 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 Kopek Security & Facilities 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 Kopek Security & Facilities Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Charity Commission gender pay gap report 2024
Source: gov.uk (2025-03-24)

Report of the Charity Commission's gender pay gap data as of 31 March 2024.

The government introduced statutory legislation for organisations (with 250 or more employees) to report annually on their gender pay gap.

This report sets out where the Charity Commission fulfils the reporting requirements. It analyses the figures in more detail and explains what we are doing to close the gender pay gap in the organisation.

You can also explore this data on a dashboard (https://gender-pay-gap.service.gov.uk/Employer/JAmVAqcp?_ga=2.82552150.xx-xxxx-xxxx.1642765126-480343593.xx-xxxx-xxxx).
Optional key stage 1 tests: 2025 English reading test materials
Source: gov.uk (2025-06-02)

Optional key stage 1 (KS1) English reading test materials used in 2025.

It is recommended that schools administer the optional English reading tests at the end of KS1 in May 2025. Test administration instructions and mark schemes are also provided.

Please refer to the copyright ownership report for details of how schools, educational establishments and third parties can use these materials.
R2AI 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 R2AI 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 R2AI Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr M Butterick v The University of Leeds: 1805912/2021 and 1806708/2022
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in Mr M Butterick v The University of Leeds: xx-xxxx-xxxx and xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6554be4b046ed4000d8b98f6/Mr_M_Butterick_v_University_of_Leeds_xx-xxxx-xxxx_Judgment.pdf).

Read the full decision in Mr M Butterick v The University of Leeds: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68e8cfa457038b5739b98637/Mr_M_Butterick_v_University_of_Leeds_xx-xxxx-xxxx_withdrawal.pdf).
2025 to 2026 Student finance application forms and notes for postgraduate Master's students
Source: gov.uk (2025-10-16)

Application form and guidance notes for postgraduate Master’s students.

If you cannot apply online, apply by post using the ‘Postgraduate Loan Application’ form – the postal address is on the form.

Before applying for student finance, it’s important that you understand the terms and conditions (https://www.gov.uk/government/publications/student-loans-a-guide-to-terms-and-conditions) of your loan.

Read the student finance privacy notice (https://www.sfengland.slc.co.uk/privacy-notice) to find out how the information you provide will be used.

You can find the application form and guidance forms for the 2024 to 2025 academic year here (https://www.gov.uk/government/publications/2024-to-2025-student-finance-application-forms-and-notes-for-postgraduate-masters-students).
TRA proposes keeping anti-dumping measure on ironing boards
Source: gov.uk (2025-09-26)

The TRA has proposed that an anti-dumping measure on ironing boards from China be maintained until 3 October 2029.

The Trade Remedies Authority (TRA) has published its initial findings (https://www.trade-remedies.service.gov.uk/public/case/TD0063/submission/684abbd6-b587-490b-9f79-7d009613042e/) proposing that an anti-dumping measure on ironing boards from China be maintained until 3 October 2029.

Maintaining these measure will help protect the UK’s ironing board industry from unfair international trade practices. The TRA found that dumping of low-priced ironing boards from China would likely continue or recur if the measure was removed, and that injury to the UK industry would be likely to recur as a result.

In its Statement of Essential Facts, the TRA determined that extending the current measure by five years could help prevent dumping of low-priced ironing boards from China. Current anti-dumping duties on Chinese ironing board imports range from 18.1% to 42.3%, depending on the exporter.

The TRA’s analysis showed that the UK buys approximately 1.6 million ironing boards each year, with the value of the UK ironing boards market estimated to be worth around £21 million per year.

A period of consultation is now open, during which interested parties can comment on the findings and provide any additional evidence, before a final recommendation is made to the Secretary of State. Businesses that may be affected by these findings can submit comments to the TRA by 16 October 2025 through the TRA’s public file (https://www.trade-remedies.service.gov.uk/public/case/TD0063/).

Background information
- The Statement of Essential Facts published today follows a transition review that was initiated on 30 September 2024.
- The reviewed products include ironing boards, whether or not free-standing, with or without steam soaking, heating or blowing tops, including sleeve boards and essential parts from China.
- The Trade Remedies Authority is the independent UK body that investigates whether new trade remedy measures are needed to counter unfair import practices and unforeseen surges of imports.
- The TRA is an arm’s length body of the Department for Business and Trade.
- Anti-dumping duties allow a country to act against goods which are being sold at less than their normal value – defined as the price for ‘like goods’ sold in the exporter’s home market.
- The period of investigation for the review was 1 July 2023 to 30 June 2024. To assess injury, the TRA chose the period from 1 July 2020 to 30 June 2024 as the injury period.
Dyfed Powys Police
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 Dyfed Powys Police 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 Dyfed Powys Police 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
We also pledge the following:

-We have a reservist policy and actively encourage utilisation -Striving to support the employment of service spouses and partners, by developing a mechanism to share vacancies with www.recruitforspouses.com -Aiming to actively participate in remembrance 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.
EXPP5190 - Customs Handling of Import and Export Freight (CHIEF) export declarations: Inland Declarations Local Clearance Procedure (LCP)
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.

Consignments under LCP may also be travelling in more than one container/load.

It is a requirement that all the goods must be available at the nominated inland location at the 'goods available from time' (when legal acceptance takes place on CHIEF).

For LCP cleared goods exiting the EU via another member state no further messaging is required in the UK.

However, LCP goods shipping direct to a third country will require a Goods Arrival Message to be entered to CHIEF.

With the exception of CAP goods for goods split over multiple containers/loads the same facility for multiple arrivals is available.
We welcome Syrian efforts to build constructive relationships with its neighbours: UK statement at the UN Security Council
Source: gov.uk (2025-11-19)

Statement by Ambassador James Kariuki, UK Chargé d’Affaires to the UN, at the UN Security Council meeting on Syria.

As we approach the first anniversary of Syria’s new Government, we reflect on the significant progress that has been made so far, as well as the opportunities ahead to build a more stable, free and prosperous Syria for all Syrians.

First, the Syrian Government has demonstrated continued commitment to combatting security threats and building long-term stability.

We welcome their progress, with support from international partners, on the identification and planned destruction of chemical weapons, and most recently in joining the Global Coalition Against Daesh.

We also welcome Syrian efforts to build constructive relationships with its neighbours, including Israel and Lebanon.

We endorse initiatives by the US, Jordan, and Syria to stabilise Southern Syria and offer our full support for the implementation of the roadmap.

Syrians across the country, in all their diversity, must be included in the political transition.

To this end, we expect the final appointments to the People’s Assembly to be fully representative of Syria’s communities.

And we also want to see swift progress towards implementation of the 10 March agreement between the SDF and Damascus government.

Second, we should continue to focus on support to Syria’s economic recovery, building on the Council’s decision earlier this month to delist President Al Sharaa and Interior Minister Al Khattab from the 1267 regime.

Last week’s visit of the Syrian Foreign Minister to London demonstrated the UK’s firm commitment to rebuilding Syria’s economy and creating the conditions to boost trade and investment.

We encourage all Council members to support the continued efforts towards Syria’s reconstruction and recovery.

Finally, President, whilst Syria’s transition must be Syrian-led and owned, the international community can play an important supportive role.

In this spirit of partnership, the UK has been working with the Syrian Government, the UN, and international donors in Damascus to strengthen humanitarian and development efforts.

As Ms Doughten said, there is still much to do on humanitarian and development assistance in support of recovery and reconstruction.

We look forward to hearing from the Secretary General on his strategic recommendations for the UN’s support to Syria as it forges a path towards a more prosperous future.
Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)
Source: gov.uk (2025-11-18)

This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.

This notice sets out the policy and procedures on:
- loading excise goods as stores before leaving a UK port, airport, railway station or terminal on a journey specified in this notice
- shipping and carrying new stores in the UK
- the conditions and procedures for obtaining the authorisation to ship or carry excise goods as stores under certain restrictions specified in this notice
- supplying excise goods out of duty-free stores and duty-paid stock (merchandise) from on board shops, trains and aircraft to passengers and crew
what to do upon arrival in either a:
- Great Britain (England, Scotland and Wales) port, airport, railway station or terminal from a destination outside the UK with surplus stores on board
- Northern Ireland port or airport from a destination outside both the UK and the EU, with surplus stores on board
Mr M Mahoney-Stack v The Chief Constable of Lancashire Constabulary: 2409654/2023
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Mr M Mahoney-Stack v The Chief Constable of Lancashire Constabulary: 2409654/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68f78bc3fd57416292f12dde/Mr_M_Mahoney-Stack__v_The_Chief_Constable_of_Lancashire_Constabulary_2409654_2023.pdf).
M&G Security Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 M&G Security Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
D Lloyd v Mid and West Wales Fire and Rescue Service: 6007265/2025
Source: gov.uk (2025-09-04)

Employment Tribunal decision.

Read the full decision in D Lloyd v Mid and West Wales Fire and Rescue Service: 6007265/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68b80848b0a373a01819fd68/6007265.2025_D_Lloyd_v_Mid_and_West_Wales_Fire_and_Rescue_Service_Part_Strike_Out_Judgment.pdf).
London Southend Airport
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 London Southend Airport 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 London Southend Airport recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
IHTM47012 - Long-term UK residence: Investigation of form IHT401a- Service
Source: gov.uk (2025-04-07)


If the claim that the deceased was not a long-term UK resident has been accepted by Risk, you can accept this as claimed.

Remember that spouse or civil partner exemption is restricted if, at the date of transfer, the transferor was a long-term UK resident, but their spouse or civil partner was not (IHTM47030 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47030)). If spouse or civil partner exemption is restricted, Risk will note this on the COMPASS record.

If there is any reason to believe that a surviving spouse or civil partner was not a long-term UK resident at the date of death and this has not been identified by Risk, refer the papers to the Service Technical Support.

If the exemptions and relief box on the IHT400 indicates that a double taxation convention applies, refer the case to Technical.
CG38580 - Settlement - TCGA92/S87
Source: gov.uk (2025-09-22)


TCGA92/S97(7)

TCGA92/S87 uses the definition of settlement in ITTOIA/S620. This defines settlement as including “any disposition, trust, covenant, arrangement or transfer of assets”. The practical effect of using this definition is that the courts have limited the scope of “settlement” to the case where there is some element of bounty, see TSEM4105. This means that a trust established as a genuine commercial arrangement by a company to attract, retain and motivate good staff would not be within section 87. HMRC published this view in Tax Bulletin 16 (https://webarchive.nationalarchives.gov.uk/ukgwa/20101006154804mp_/http://www.hmrc.gov.uk/bulletins/tb16.htm).

Section 87 applies to any non-resident settlement whenever it was made. When section 87 was introduced in 1981 it did not apply to capital payments received before 10 March 1981. This transitional rule is preserved in FA08/Sch7para 116 but is very unlikely to apply in practice.