theodi/ndl-core-corpus huggingface dataset:
Reliance High-Tech Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Reliance High-Tech Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Genetically Modified Organisms: Wild Bioscience Ltd (22/R55/01)
Source: gov.uk (2025-11-26)

Details of the consent for Wild Bioscience Ltd to release a genetically modified organism, reference 22/R55/01.

Consent documents for Wild Bioscience Ltd to release genetically modified organisms for research purposes.

Each consent granted includes:
- consent letter (confirming consent and outlining any conditions)
- part A1: Information required under schedule 1 of the Genetically Modified Organisms (Deliberate Release) regulations 2002
- part A2-A6: Information required under schedule 1 of the Genetically Modified Organisms (Deliberate Release) regulations 2002
- part B: Information about the release application to be included on the public register
ACRE advice

ACRE advice: application for a field trial of genetically modified wheat (22/R55/01) (https://gov.uk/government/publications/acre-advice-application-for-a-field-trial-of-genetically-modified-wheat-22r5501)
Miss L Roscoe v TBD Holdings Manchester Ltd: 6007743/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Miss L Roscoe v TBD Holdings Manchester Ltd: 6007743/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68a7068e3a052c9c504c8d2e/Miss_L_Roscoe_v_TBD_Holdings_Manchester_Ltd_-_6007743_2025_-_Judgment.pdf).
Children looked after return 2025 to 2026: guide
Source: gov.uk (2025-10-30)

Guide for local authorities submitting the children looked after data return for the year 2025 to 2026.

This guide will help local authorities to submit the children looked after data return (also known as SSDA903) for the year 1 April 2025 to 31 March 2026.

Read more guidance on submitting data for the children looked after return (https://www.gov.uk/guidance/children-looked-after-return).
CMA letter to Barclays about breaching Part 5 of the Retail Banking Order (notified in October 2024)
Source: gov.uk (2025-05-21)

Letter to Barclays Bank UK plc, after the Competition and Markets Authority found it breached Part 5 (Payment Transactions Histories) of the Retail Banking Market Investigation Order 2017.

Part 5 of the Retail Banking Market Investigation Order 2017 (https://www.gov.uk/government/publications/retail-banking-market-investigation-order-2017) requires banks and building societies to send Payment Transaction Histories to any personal current account customer who closes their account (unless an exemption applies).

Barclays failed to provide around 700,000 former account holders with their Payment Transaction Histories across 4 separate breaches. The longest of these failures lasted 6 years and is still ongoing.

This letter sets out our concerns and what Barclays did to put things right.
Insignia Global Partners
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 Insignia Global Partners 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 Insignia Global Partners 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.
Mr S Yates v Kwik Fit (GB) Ltd: 3311223/2023
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr S Yates v Kwik Fit (GB) Ltd: 3311223/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67571c66a63e1781efb8780f/Mr_S_Yates_v_Kwik_Fit__GB__Limited_3311223_2023_PPH_Judgment.pdf).

Read the full decision in Mr S Yates v Kwik Fit (GB) Ltd: 3311223/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67e3b66a6e54ea5b2b8ee299/Mr_S_Yates_v_Quick_Fit_GB_Limited_3311223-_2023.pdf).
TS6 6UE, Northumbrian Water Limited: environmental permit issued - EPR/LP3439LK/V012
Source: gov.uk (2025-04-03)

View the permit issued for Industrial Effluent Treatment Works, Middlesborough under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: Northumbrian Water Limited
- Installation name: Industrial Effluent Treatment Works
- Permit number: EPR/LP3439LK
We Are Wakefield
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 We Are Wakefield 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 We Are Wakefield 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.
L Thomas v Mitie Ltd: 2304132/2023
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in L Thomas v Mitie Ltd: 2304132/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6808c7834dd7e0f8897a6218/Leroy_Thomas_v_Mitie_Limited_2304132-2023_Judgment_xx-xxxx-xxxx_.pdf).
Building materials and components statistics: August 2025
Source: gov.uk (2025-09-03)

Statistics and analysis on the construction sector for August 2025.

This publication presents information on selected building materials, including monthly data on price indices, bricks, cement and concrete blocks. It also provides quarterly data on sand and gravel, slate, concrete roofing tiles, ready-mixed concrete and imports and exports of construction products.

We are currently unable to provide statistics on Construction Material Price Indices (Table 1) and Producer Price Indices (Tables 2 and 3) as a result of the ONS pause on publication of Producer Price Indices (https://www.ons.gov.uk/news/statementsandletters/producerpricespublicationsupdate) due to data quality issues. ONS currently aim to resume publication later in the summer, at which point revisions to the back series of data are expected.
Getting consent for additional charges when selling online
Source: gov.uk (2025-11-18)

Understanding your responsibilities when selling optional extras to consumers online.

This guide explains why you must get express consent from customers when charging them for optional extras (like insurance or faster delivery).

You should read this if you:

run a business that uses a website to sell goods and services

design websites for businesses

Our guidance on price transparency (https://www.gov.uk/government/publications/price-transparency-cma209) explains the pricing information businesses need to provide to consumers.
55 Oakley Gardens, London, SW3 5QQ: LON/00AW/F77/2024/0234
Source: gov.uk (2025-01-08)

Residential Property Tribunal Decision of Judge N Hawkes on Date 18 November 2024

Read the full decision in 55 Oakley Gardens, London, SW3 5QQ: LON/00AW/F77/2024/0234 (https://assets.publishing.service.gov.uk/media/674d9960d1ab8280db56af30/Decision_-_55_Oakley_Gardens__London__SW3_5QQ.pdf) Read the summary reasons in 55 Oakley Gardens, London, SW3 5QQ: LON/00AW/F77/2024/0234 (https://assets.publishing.service.gov.uk/media/674d998407045bdb881ee207/Reasons_-_55_Oakley_Gardens__London__SW3_5QQ.pdf).
Dover District 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 Dover District 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 Dover District 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
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers -Named armed forces lead officer to coordinate and support with all armed forces community related enquiries

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.
MTT55360 - Administration: Compliance: Discovery assessments and HMRC determinations: HMRC determinations
Source: gov.uk (2025-08-05)


If a filing member of a group fails to submit a self-assessment return, HMRC can determine the amount of tax payable by the group for the accounting period (make an ‘HMRC determination’) to the best of the HMRC officer’s knowledge and belief.

An HMRC determination can be made regardless of whether the group has registered for MTT.

This is set out in paragraphs 24 and 25, schedule 14 to Finance (No.2) Act 2023.

Time limits

An HMRC determination cannot be made on or before the filing date or more than 3 years after the filing date (see MTT53000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt53000)).

Notice of an HMRC determination

HMRC must issue a notice of the determination to the filing member.

The notice of an HMRC determination must state the date on which it is issued.

See MTT51100 for guidance on identifying the filing member, which will be the ultimate parent by default. Note that it is possible to identify a filing member even if the group has not registered.

Right of appeal

Although there is no right of appeal against a determination, filing a self-assessment return can supersede a determination (see MTT55370). (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55370)

HMRC determinations and the below threshold notification

A determination may also be appropriate in situations where the group has failed to submit a self-assessment return because a below-threshold notification was submitted for a prior accounting period, but HMRC has reasonable grounds to believe the below threshold notification was not valid for that period.

Where the deadline for issuing a determination has passed, a discovery assessment may still be issued, subject to the relevant conditions (see MTT55310 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55310)).

Effect of determination

A determination has the same effect for enforcement purposes as a self-assessment return (FA20/SCH8/PARA17). ‘Enforcement purposes’ means the purposes of provisions providing for:
- tax-related penalties,
- collection and recovery of tax, and
- interest on overdue tax.
DWP benefits statistics: February 2025
Source: gov.uk (2025-02-28)

Accredited Official Statistics and Official Statistics release of the main DWP administered benefits through Stat-Xplore or supplementary tables where appropriate.

This is a quarterly Accredited Official Statistics and Official Statistics release of the main DWP-administered benefits via Stat-Xplore (https://stat-xplore.dwp.gov.uk/webapi/jsf/login.xhtml) or supplementary tables where appropriate.

Statistics on Industrial Injuries Disablement Benefit (https://www.gov.uk/government/collections/industrial-injuries-disablement-benefit-quarterly-statistics) are also published as part of this release.

Statistics on Maternity Allowance (https://www.gov.uk/government/collections/maternity-allowance-quarterly-statistics) are suspended from the August 2024 release.

Scottish devolution: changes to the presentation of DWP statistics

The devolution of social security benefits (https://www.gov.scot/publications/responsibility-for-benefits-overview/) to the Scottish Government is now having an impact on DWP statistics.

Refer to our background information note (https://www.gov.uk/government/publications/dwp-statistical-summary-policies-and-statements/dwp-benefits-statistical-summary-background-information-note) for more information on presentational changes we have made to our statistics in response to Scottish devolution.

More information

A statistical summary document is published every 6 months in February and August each year. It contains a high-level summary of the latest Accredited Official Statistics and Official Statistics on DWP benefits.

Commentary on Benefit Combination statistics is now included twice a year as part of the February and August releases. Benefit Combinations statistics are also released quarterly on Stat-Xplore (https://stat-xplore.dwp.gov.uk/webapi/jsf/dataCatalogueExplorer.xhtml).

Find further information about the publication and statistics, including details on changes and revisions, in the background and methodology documents (https://www.gov.uk/government/publications/dwp-statistical-summary-policies-and-statements).

Further information about this release can be found on the DWP benefits statistics collection page (https://www.gov.uk/government/collections/dwp-statistical-summaries) and in the ‘Welfare, Wellbeing and Housing’ community on StatsUserNet (https://www.statsusernet.org.uk/login).

If you have any comments or questions, get in touch by email at: xxx@xxx.xx (mailto:xxx@xxx.xx)
Post Office Horizon financial redress data for 2024
Source: gov.uk (2025-01-09)

Data for 2024 on redress for postmasters impacted by the Post Office Horizon scandal.

To align with the Post Office (Horizon System) Offences Bill we now use the term ‘redress’ rather than ‘compensation’ when referring to payments made through the schemes being administered by Post Office and the Department for Business and Trade.

This page contains Post Office Horizon financial redress data from 2024.
Employment and Support Allowance: permitted work form
Source: gov.uk (2025-12-08)

Use this form to tell us if you are working, or want to work, while claiming Employment and Support Allowance (ESA).

If you’re claiming ESA, fill in the permitted work form before you start any paid or unpaid work.

Post it to the address at the top of any ESA letters we have sent you. Please do not take this form into your Jobcentre Plus office.

You could lose your benefit if you do any kind of work that doesn’t meet the conditions. If you can’t send the form before you start work, send it as soon as possible after starting work.

If you need this form in a different format

Contact Jobcentre Plus (https://www.gov.uk/contact-jobcentre-plus/existing-benefit-claims) to ask for:
- a printed copy of the form
- a different format, such as large print, braille or audio CD
Natural-resource-driven structural transformation and economic growth: exploring the roles of forward and backward linkages: policy briefing
Source: gov.uk (2025-10-31)

Examines the impact of Ghana’s 2007 discovery of high-grade offshore oil on the economy.

Abstract

This policy brief examines the impact of Ghana’s 2007 discovery of high-grade offshore oil on the economy, focusing on the role of input-output linkages between industries. Its findings emphasise the significant potential of the oil and gas industry to stimulate economic development by promoting economic diversification through its local procurement of inputs and the sale of outputs to other industries.

This is an part of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Agyapong PM. ‘Natural-resource-driven structural transformation and economic growth: exploring the roles of forward and backward linkage’ STEG Project Policy Brief, 2025

Links

Natural-resource-driven structural transformation and economic growth: exploring the roles of forward and backward linkages (https://steg.cepr.org/publications/natural-resource-driven-structural-transformation-and-economic-growth-exploring-0)
L Martin-Valentino v C Baker: 6012062/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in L Martin-Valentino v C Baker: 6012062/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68d51e289ce370a7e0a0fcb1/L_Martin-Valentino_-vs-_Carol_Baker_-_Judgment.pdf).
Miss L Jackson v Little Aqua Academy Ltd: 3303497/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Miss L Jackson v Little Aqua Academy Ltd: 3303497/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67af1093a1d2c59f9ba29b2c/Miss_L_Jackson_v_Little_Aqua_Academy_Limited_xx-xxxx-xxxx_judgment.pdf).
Export meat from bovine animals to Japan: certificate 8121
Source: gov.uk (2025-11-27)

Apply online to export beef derived from cattle, including offal but excluding minced meat, products using minced meat and cooked products.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/692881d8a245b0985f034210/8121NFG.pdf).

Download a specimen certificate Export beef to Japan: EHC 8121 (https://assets.publishing.service.gov.uk/media/5c6aa02fed915d4a380dda36/8121EHC_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8121EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/692881d8a245b0985f034210/8121NFG.pdf).

Download and fill in Export beef to Japan: EHC 8121 (https://assets.publishing.service.gov.uk/media/5c6aa02fed915d4a380dda36/8121EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
VATREC15030 - Other Invoicing arrangements: Self-billing: What if the conditions are not met?
Source: gov.uk (2025-01-16)


If the conditions are not met, the self-billed invoice is not a valid invoice. If a purported self-billed invoice does not meet the conditions:
- input tax cannot be recovered; and
- the supplier remains responsible for issuing a VAT invoice
Mr M Whitehouse v Ministry of Defence: 1401357/2022
Source: gov.uk (2025-04-09)

Employment Tribunal decision.

Read the full decision in Mr M Whitehouse v Ministry of Defence: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67f3ee79c2fea2548f4eff38/Mr_M_Whitehouse_-vs-_Ministry_of_Defence_-_xx-xxxx-xxxx_-_Judgment.pdf).
Change location of records to the single alternative location: limited liability partnership (LL AD03)
Source: gov.uk (2025-11-18)

Use form LL AD03 to tell Companies House which of the limited liability partnership's (LLP) records have changed location.

This form is to tell Companies House which of the LLP’s records are held at the single alternative inspection location (SAIL).

Use the online service (https://www.gov.uk/file-changes-to-a-company-with-companies-house) to update your information as quickly as possible.

It takes longer to process paper forms sent to us by post.
Obidos Consulting
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 Obidos Consulting 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 Obidos Consulting 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
- Discounts
We also pledge the following:

providing free advice to veterans on careers within the IT and cyber security sectors

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.
Sophie Hutcherson reappointed as Non-Executive Director to the Financial Conduct Authority Board
Source: gov.uk (2025-12-09)

Sophie Hutcherson has been reappointed as a Non-Executive Director to the Financial Conduct Authority (FCA) Board by the Economic Secretary to the Treasury.

Her first three-year term will end on 17 April 2026. Following her reappointment, Sophie will continue to serve on the FCA Board for a second three-year term to expire 16 April 2029.

The Economic Secretary to the Treasury, Lucy Rigby, said:

I am pleased to confirm the reappointment of Sophie Hutcherson to the FCA Board. Sophie’s extensive experience and skills will continue to support the FCA’s important work to reform regulation and support the government’s growth mission.

Chair of the FCA, Ashley Alder, said:

I’d like to congratulate Sophie Hutcherson on her reappointment. We will continue to benefit from her wealth of commercial experience and counsel as the Board focuses on delivery of the FCA’s strategy.

About Sophie Hutcherson

Sophie Hutcherson brings over 30 years’ senior experience in financial services, with previous roles at Wells Fargo, Deutsche Bank UK, and Lehman Brothers. She is a Fellow of the Chartered Association of Certified Accountants and also holds a number of other non-executive roles, all unrelated to her FCA Board position, including directorships at Yacht Fractions Ltd and Bellecapital.

During her first term on the FCA Board, Sophie has served on the Policy and Rules Committee, as well as the FCA and Payment Systems Regulator Audit Committees. With her reappointment, she will become Chair of the Audit Committee, Whistleblowers’ Champion, and a member of the Risk Committee. Sophie also mentors a participant in the UK Regulators Network (UKRN) Next Generation NED scheme.

About the FCA Board

The FCA Board is responsible for the oversight and governance of the Financial Conduct Authority, which regulates the conduct of financial services firms and markets in the UK to ensure that they operate with integrity and protect consumers.

The Board comprises the Chair, executive members, and non-executive directors. Non-executive directors bring independent judgement and a breadth of experience to the Board’s deliberations.

About the appointment process

Reappointments are not automatic and each case is considered on its own merits. Sophie Hutcherson’s reappointment was made in line with the requirements of the Governance Code on Public Appointments.

Sophie Hutcherson has confirmed that she has not engaged in any political activity in the last five years.
Trade remedies notices: anti-dumping duty on bicycles and bicycle parts from Cambodia, China, Indonesia, Malaysia, Pakistan, Philippines, Sri Lanka, and Tunisia
Source: gov.uk (2025-09-24)

Trade remedies notices published by the 'Secretary of State for Business and Trade (previously Secretary of State for International Trade) relating to the anti-dumping duty on bicycles and bicycle parts from Cambodia, China, Indonesia, Malaysia, Pakistan, Philippines, Sri Lanka, and Tunisia.

The anti-dumping duty on bicycles and bicycle parts from Cambodia, China, Indonesia, Malaysia, Pakistan, Philippines, Sri Lanka, and Tunisia was imposed by the EU on behalf of the UK and the other member states. The Secretary of State for Business and Trade (previously Secretary of State for International Trade) transitioned the anti-dumping duty to continue applying in the UK after the transition period.

A transition review of the anti-dumping duty will be initiated before 30 August 2024.
Mr D Armon v Sandown (Dorset and Wiltshire) Ltd: 6001862/2023
Source: gov.uk (2025-01-02)

Employment Tribunal decision.

Read the full decision in Mr D Armon v Sandown (Dorset and Wiltshire) Ltd: 6001862/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6772b13c1a2d38a6e096ac91/Mr_D_Armon_v_Sandown__Dorset___Wiltshire__Limited_-_6001862.2023___Judgment___17.12.24.pdf).
Mr K Mackay v Fortnum O&M (UK) Ltd: 8001202/2024
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Mr K Mackay v Fortnum O&M (UK) Ltd: 8001202/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6900f216ab5cc9c8937994fe/Mr_K_MacKay_v_Fortum_OM_UK_Ltd_-_8001202.2024_-_Judgement.pdf).

Read the full decision in Mr K Mackay v Fortnum O&M (UK) Ltd: 8001202/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/684aa89224224d02f84137d3/Mr_K_Mackay_v_Fortum_O_M__UK__Limited_-_8001202.2024_-_Judgment.pdf).

Read the full decision in Mr K Mackay v Fortnum O&M (UK) Ltd: 8001202/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6888976aa11f859994409139/Mr_K_Mackay_v_Fortum_O_M__UK__Ltd_-_8001202.2024_-_Judgment.pdf).
The Isle Of Wight College
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Isle Of Wight College 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A Chance-Hill v B & S Midlands Ltd (In voluntary liquidation) and Secretary of State for Business and Trade: 1307914/2023
Source: gov.uk (2025-09-18)

Employment Tribunal decision.

Read the full decision in Mr A Chance-Hill v B & S Midlands Ltd (In voluntary liquidation) and Secretary of State for Business and Trade: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/68cc18c225860ae11bbea681/Mr_A_Chance-Hill_v_B___S_Midlands_Limited__in_voluntary_liquidation___1__and_Secretary_of_State_for_Business_and_Trade__2__1307914_2023_Judgment.pdf).
CTM36845 - Particular topics: transactions in securities: response to a clearance application
Source: gov.uk (2025-08-19)


ITA07/S701 (4) and (5) require HMRC to notify the person whether they are satisfied that the transaction or transactions as described in the particulars were or will be such that no counteraction notice ought to be served ('clearance'). The notification must be given within 30 days of receipt of the particulars or, where appropriate, the further information requested, see CTM36841 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36841).

Clearance is given

For Income Tax purposes clearance is given under ITA07/S701 (under CTA10/S748 for Corporation Tax) and ITA07/S702 (1) and (2) then apply to exclude the issue of a counteraction notice, subject to what follows. Each application is considered on its own merits.

HMRC will not give reasons where clearance is given. HMRC may nevertheless carry out a compliance check (http://www.gov.uk/government/publications/compliance-checks-checking-a-customers-tax-position-ccfs2) into the transaction or transactions but will only issue a counteraction notice in consequence if the facts and considerations are found not to be in accordance with those disclosed in the application (together with further information provided, where relevant) or there are transactions beyond those to which the notification and further information relate: ITA07/S702 (3).

Clearance given on incorrect or incomplete information

A clearance notification is void if the information in the application and any further particulars provided about the transaction or transactions do not fully and accurately disclose all material facts and considerations relevant to the decision, see CTM36841 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36841).

Clearance is given on the understanding that the person has come to HMRC with 'all cards face up on the table'. In that connection, information supplied to any other part of HMRC is not considered to be a disclosure for the purposes of a clearance application.

HMRC may apply the relevant anti-avoidance provision where they consider clearance was given on incorrect or materially incomplete information. Whether a clearance is, or is not, effective accordingly is a question of fact that may ultimately need to be determined by the Tribunal on appeal.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Clearance is refused

If clearance is not given HMRC will give reasons for their decision. The effect of refusal of a clearance is explained in SP3/80 (http://www.gov.uk/government/publications/statement-of-practice-3-1980/statement-of-practice-3-1980). There is no provision for appealing against a refusal.
Mr C Agwu v E-Act and Mr M Charles: 2306276/2023
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mr C Agwu v E-Act and Mr M Charles: 2306276/2023 - Withdrawal (https://assets.publishing.service.gov.uk/media/6930695e5b5198836f304005/Mr_C_Agwu_v_E-ACT_2306276-2023_Judgment.pdf).
Ms M Howieson v Implantsdentist Ltd T/a Great Junction Dental Practice: 8000339/2025
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Ms M Howieson v Implantsdentist Ltd T/a Great Junction Dental Practice: 8000339/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68a71d7cbceafd8d0d96a0ab/8000339.2025_-_Ms_M_Howieson_v_Implantsdentist_Ltd_t.a_Great_Junction_Dental_Practice_-_Judgment_Issued_24.07.2025.pdf).
Chair’s Statement: Leaders Meeting on Ukraine, London, 2 March 2025
Source: gov.uk (2025-03-02)

Prime Minister Keir Starmer's Statement as Chair for the Leaders Meeting on Ukraine in London on 2 March 2025.

Today, I hosted counterparts from across Europe including Türkiye, as well as the NATO Secretary General and the Presidents of the EU Commission, EU Council and Canada, in London to discuss our support for Ukraine.

Together, we reaffirmed our determination to work for a permanent peace in Ukraine, in partnership with the United States. Europe’s security is our responsibility above all. We will step up to this historic task and increase our investment in our own defence.

We must not repeat the mistakes of the past when weak deals allowed President Putin to invade again. We will work with President Trump to ensure a strong, just, and lasting peace that ensures Ukraine’s future sovereignty and security. Ukraine must be able to deter and defend itself against future Russian attack. There must be no talks on Ukraine without Ukraine. We have agreed that the UK, France and others will work with Ukraine on a plan to stop the fighting which we will discuss further with the US and take forward together.

Equally importantly, we discussed further rapid steps to enhance our support for Ukraine in pursuit of ‘peace through strength’. We will step up our military support, ensuring Ukraine has the support it needs to train its armed forces and accelerating our support in areas of greatest need. To help bring President Putin to the table, we will put further pressure on Russia by increasing sanctions, including on Russia’s energy revenues, while tightening enforcement of existing measures.

We also agreed that Ukraine must have robust security arrangements in place at the time of any future peace deal so that Russia does not invade again. We will accelerate plans to build up Ukraine’s own armed forces and border defences after any deal, and ensure that Ukraine can draw on munitions, finance and equipment to defend itself.

In addition, many of us expressed readiness to contribute to Ukraine’s security, including through a force consisting of European and other partners, and will intensify our planning.

We will continue to work closely together to drive forward next steps, and will take decisions in the coming weeks.
Reservoir safety reform programme
Source: gov.uk (2025-04-09)

Work of the Environment Agency to carry out the reservoir safety reform programme.

We are developing and carrying out the reservoir safety reform programme. This is in response to the recommendations set out in the Independent Reservoir Safety Review Report (https://www.gov.uk/government/publications/reservoir-review-part-b-2020).

The reservoir safety reform programme will be carried out in a phased way over several years. The work involves:
- Department for Environment, Food and Rural Affairs (Defra)
- Environment Agency
- Welsh Government
- Natural Resources Wales (NRW)
You can read about the latest updates on our plans and progress on our information page (https://engageenvironmentagency.uk.engagementhq.com/reservoir-safety-reform).