theodi/ndl-core-corpus huggingface dataset:
BLM25135 - Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 5 - operating lease at market rate
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

A ship costs lessor J Ltd £45m. The ship has an expected useful economic life of 20 years. J Ltd leases the ship to K Ltd for 5 years at the open market rate for a 5-year charter; say £5m a year. After 5 years K Ltd can either
- walk away without being required to pay the lessor anything more, or
- extend the lease term for another 5 years at the market rate applying at that time. There is no further option to extend the lease term.
It is accepted that the lease is properly classified as an operating lease under GAAP.

On the simple facts in this example, K Ltd is not reasonably certain to exercise the option to extend the lease term.

If the lessee was only able to walk away at the 5-year point having made a payment to the lessor the rules at CAA01/S70YF (6) and (7) might apply to treat the lease as other than a short lease, see BLM25145 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm25145).

Note that open market rates can, by definition, be established with some certainty simply because there is an open market. Therefore if you are told that an open market rate has been used you may need to seek evidence that this is the case. Remember, however, that a lessee is unlikely to pay more than the open market rate unless he gains something by so doing - perhaps the right to lease at a lower than market rate at the end of the initial lease period, or the right to buy the asset at below market value (in which case, see BLM00330 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm00330) onwards).
Funds in Court in England and Wales Account 2024 to 2025
Source: gov.uk (2025-07-16)

The annual report and accounts of the Funds in Court outline its performance in 2024 to 2025 alongside audited accounts for the year.

The Accountant General’s Accounts cover the year ended 28 February 2025. They have been prepared in accordance with the direction given by HM Treasury in pursuance of Section 45(2) of the Administration of Justice Act 1982 (the Act). The Accounts record dealings in cash, securities and physical effects held in the civil courts of England and Wales. Deposits under the various enactments referred to in Section 40 of the Act are not segregated in the Accounts.
Ministry of Justice annual report and accounts: 2024 to 2025
Source: gov.uk (2025-11-11)

A report on the Ministry of Justice’s performance, governance arrangements and use of resources for the year ended 31 March 2025.

The annual report and accounts provide a summary of the activities of the Ministry of Justice for the year ending 31 March 2025, setting out the department’s performance against its strategic objectives, governance arrangements and an account of its use of resources for the year.

The accounts are prepared in line with HM Treasury’s Government Financial Reporting Manual (FReM) and consolidate the results of the core department, the executive agencies and arm’s length bodies which fall within the departmental boundary.
SGSAROA2020 - Assessment of risk and offence action: The Goods
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)
Horizon Convictions Redress Scheme (HCRS): legal cost framework
Source: gov.uk (2025-04-30)

This framework sets out the legal costs we will cover for those applying for financial redress under the Horizon Convictions Redress Scheme (HCRS).

The government will pay the reasonable legal costs of individuals applying for financial redress under the Horizon Convictions Redress Scheme (HCRS).

This framework sets out how much of the costs we will cover depending on the type of application.
Mr A Fahey v Romero Catholic Academy Trust: 2411813/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr A Fahey v Romero Catholic Academy Trust: 2411813/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ac6a8c2b19f4236783247e/Mr_A_Fahey_v_Romero_Catholic_Academy_Trust_2411813_2023.pdf).
RV1 Veteran Gin
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 RV1 Veteran Gin 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 RV1 Veteran Gin 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.
Frontier Facilities Management 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 Frontier Facilities Management 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 Frontier Facilities Management Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Dr Kevin Connaughton v Greater Glasgow Health Board: [2025] EAT 32
Source: gov.uk (2025-03-12)

Employment Appeal Tribunal Judgment of Lady Haldane on 12 March 2025.

Read the full judgment in Dr Kevin Connaughton v Greater Glasgow Health Board: [2025] EAT 32 (https://assets.publishing.service.gov.uk/media/67d1896ea005e6f9841a1d5f/Dr_Kevin_Connaughton_v_Greater_Glasgow_Health_Board__2025__EAT_32.pdf).
TTM09420 - Capital allowances: Industrial buildings
Source: gov.uk (2025-12-08)


There are no IBA writing down allowances for Financial Year 2011 onwards. See CA30101 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca30101).

Disposal by tonnage tax company

When the relevant interest in a used industrial building is sold, the buyer’s entitlement to IBA is calculated by reference to the seller’s residue of qualifying expenditure. This is normally worked out by reference to the original cost incurred by the seller, the allowances he has claimed and any notional allowances attributable to any periods of non-qualifying use (see CA34600 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca34600)).There are special rules dealing with the disposal of the relevant interest in an industrial building by a tonnage tax company.If such a company disposes of the relevant interest in an industrial building, which it has used for the purposes of its tonnage tax trade, then the residue of expenditure used to calculate IBA due to the buyer is worked out on the assumption that the seller had not been within tonnage tax and that he had claimed the full amount of IBA available.

References
Table 3.2 Distribution of median and mean income and tax by age range and sex
Source: gov.uk (2025-03-12)

These tables show the distribution of median and mean income and tax by age range and sex.

These tables only cover individuals with some liability to tax.

These statistics are classified as accredited official statistics.

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

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

Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
UK response to the President of the OSCE Parliamentary Assembly: UK statement to the OSCE, September 2025
Source: gov.uk (2025-09-12)

UK Chargé d’Affaires, Deputy Ambassador James Ford welcomes the new President of the OSCE Parliamentary Assembly.

Mr President, on behalf of the United Kingdom, I extend our warmest congratulations on your election as President of the OSCE Parliamentary Assembly.

The UK deeply values the role of the OSCE Parliamentary Assembly in constructively holding the OSCE to account, promoting inter-Parliamentary dialogue and more broadly strengthening democratic institutions. The PA’s committee reports, visits and election monitoring missions complement those undertaken by the OSCE, and we believe that close collaboration strengthens our organisation as a whole.

We are particularly grateful for your strong and prominent support for Ukraine, as it continues to endure Russia’s ongoing aggression. Your engagement is crucial in helping to keep Ukraine high on the international agenda and continuing to mobilise parliamentary voices across the OSCE region in its support. Your principled stance reinforces the OSCE’s core commitments to sovereignty, territorial integrity, and fundamental freedoms. The UK strongly agrees with the points you have just set out in your speech, including that ‘any negotiation must include Ukraine at the table’ and that ‘Russia must end its aggression, withdraw its forces, and respect full Ukrainian sovereignty in accordance with the UN Charter and OSCE principles and commitments’.

The UK Minister with responsibility for Europe and the OSCE, Mr Stephen Doughty, previously worked for the OSCE Parliamentary Assembly, as he noted when he spoke at the Helsinki+50 Conference this summer, and underlined the importance of our Organisation for peace and security in Europe. He looks forward to collaborating with you during your term of office.

In closing, let me underline that the UK stands ready to work closely with you and the Assembly to advance our shared priorities across the OSCE agenda. We wish you every success in your tenure and assure you of the UK’s full support in your important work ahead.
The City of Oxford Motor Services 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 The City of Oxford Motor Services 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 The City of Oxford Motor Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed 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.
IEIM400741 - Financial Institution: Depository Institutions: Specified Electronic Money Products or Central Bank Digital Currencies
Source: gov.uk (2025-11-06)


Depository Institutions: Specified Electronic Money Products or Central Bank Digital Currencies

From 1 January 2026

Under CRS2.0, an Entity that holds Specified Electronic Money Products or Central Bank Digital Currencies on behalf of a customer is a Depository Institution.

Specified Electronic Money Products (“SEMPs”) are defined as:

a digital representation of a single Fiat Currency;

issued on receipt of funds for the purpose of making payment transactions;

represented by a claim on the issuer denominated in the same Fiat Currency;

accepted in payment by a natural or legal person other than the issuer; and

by virtue of regulatory requirements to which the issuer is subject, redeemable at any time and at par value for the same Fiat Currency upon request of the holder of the product.

A Central Bank Digital Currency is a digital Fiat Currency issued by a Central Bank.

A Fiat Currency is the official currency of a jurisdiction, issued by the jurisdiction’sCentral Bank or monetary authority.

A SEMP does not include a product created for the sole purpose of facilitating the transfer of funds from a customer to another person.

Therefore, if an entity’s only business is issuing electronic money products for the sole purpose of facilitating transfers of funds, then it will not be a Depository Institution. However,a product is not created for the sole purpose of facilitating the transfer of funds if, in the ordinary course of business of the transferring entity, either the funds connected with such product are held longer than 60 days after receipt of instructions to facilitate
Valuation Office Agency: spending over £500
Source: gov.uk (2025-12-10)

All data on VOA spending over £500 with an electronic purchasing card solution (ePCS) since 2014.

VOA publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) monthly.

Report period

In line with the ePCS provider’s current statement period applicable to VOA, monthly detail refers to transactions falling between the 6th of one month and the 5th of the subsequent month. For example, July transactions will be transactions falling within the period 6 July to 5 August.

Transaction date column

Dates shown are transaction dates, in this instance the date when the expense posts to the ePCS provider’s records.

Amounts and tax

All figures shown are gross amounts paid inclusive of VAT.

Signage of amounts

Transaction amounts are shown as positive (debit) values. Credit note amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘).
CAPI07400 - CAP import licences: mandatory licence does not exist
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.

If a licence does not exist, the importer or their representative must be informed that the declaration to free circulation cannot be accepted and the goods will not be released.

If a licence cannot be obtained, the goods will either have to be seized or re-exported.
Mr B Barnett v The Sheffield College of Further Education and Sparks Teaching Services Ltd: 1804060/2024
Source: gov.uk (2025-10-24)

Employment Tribunal decision.

Read the full decision in Mr B Barnett v The Sheffield College of Further Education and Sparks Teaching Services Ltd: 1804060/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68fa1f8435dbb2bcedb5f927/Mr_B_Barnett_v_1._The_Sheffield_College_of_Further_Education_2._Sparks_Teaching_Services_Limited_1804060.2024.pdf).
Company Names Tribunal decision: Amazon Private Seller Ltd
Source: gov.uk (2025-06-12)

Decision for applicant Amazon Technologies, Inc against registration number 15196730, applicant successful.

Application number 5032

Applicant Amazon Technologies, Inc objected to the name used by Amazon Private Seller Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 9 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Amazon Private Seller Ltd is changed to 15196730, Ltd.
Statistics at DVSA
Source: gov.uk (2025-01-01)

We publish data about driving tests, instructors and data about testing commercial and private vehicles in Great Britain.

Data we publish

We publish data sets about:
- driving tests, theory tests and driving instructors (https://www.gov.uk/government/collections/driving-tests-and-instructors-statistics)
- Driver Certificate of Professional Competence (CPC) qualifications and training (https://www.gov.uk/government/statistical-data-sets/driver-cpc-qualification-and-training-data)
- drink-drive rehabilitation courses (https://www.gov.uk/government/statistical-data-sets/drink-drive-rehabilitation-scheme-operational-statistics)
- vehicle testing, enforcement, approval and safety defect data (https://www.gov.uk/government/collections/vehicle-testing-enforcement-approval-and-safety-defect-data)
View all data and analysis we publish (https://www.gov.uk/search/research-and-statistics?organisations%5B%5D=driver-and-vehicle-standards-agency).

Forthcoming publications

Information you cannot find

If you cannot find the information you need, it may have been published in response to a Freedom of Information (FOI) request (https://www.gov.uk/government/collections/dvsa-freedom-of-information-foi-disclosure-logs).

Send an FOI request to us if you still cannot find the information you need.

DVSA will not usually send you information that’s intended for future publication, as it’s exempt under section 22 of the Freedom of Information Act 2000.

Freedom of Information requests

Freedom of Information RequestsDVSA, 1 Unity SquareNottinghamNG2 1AY

Contact form https://www.smartsurve... (https://www.smartsurvey.co.uk/s/freedom-of-information-request/)
Mr M Pryjda v B Braun Medical Ltd: 6002008/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Mr M Pryjda v B Braun Medical Ltd: 6002008/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68dd170b750fcf90fa6ffc9e/Mr_M_Pryjda_v_B_Braun_Medical_Ltd-6002008-2024-Judgment.pdf).
Sign up for updates from the Forestry Commission
Source: gov.uk (2025-04-25)

Sign up to Forestry Commission newsletters for updates, news, information and guidance. Find out how to unsubscribe or update your subscriptions.

You can sign up to hear about:
- national and regional updates: latest news, resources, and grants and regulations information in England
- Plant Health Forestry news: latest updates and information about tree pests and diseases, and plant health guidance and regulations in England
Sign up to national and regional emails

Enter your details on our newsletter sign up form (https://www.us10.list-manage.com/subscribe?u=c64bfc119f6ca08662f21a634&id=a380e209d9).

Select which news you’d like to receive. You can change your preferences at any time.

Follow the instructions in your confirmation email to confirm your subscription.

Once you’ve confirmed your subscription, you’ll get emails about:
- the latest information on grants and regulations
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- inspiring stories from other farmers, woodland owners and industry professionals
- trees, woodland and forestry topics
- our upcoming events
Sign up to Plant Health Forestry news

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Select which news you’d like to receive. You can change your preferences at any time.

Follow the instructions in your confirmation email to confirm your subscription.

Once you’ve confirmed your subscription, you’ll get email updates about:
- the latest tree and plant health regulations and information
- advice on tackling tree pests and diseases and managing other plant health material
- news on your chosen topics, including Oak Processionary Moth, seeds, and imports and exports
Change your email subscription or unsubscribe

You can use the ‘update your preferences’ or ‘unsubscribe’ links in the emails you get from us.

You can also unsubscribe online:
- unsubscribe from national or regional emails (https://www.us10.list-manage.com/unsubscribe?u=c64bfc119f6ca08662f21a634&id=a380e209d9)
- unsubscribe from plant health forestry news (https://forestry.us9.list-manage.com/unsubscribe?u=1959888ad83d12679ec98a699&id=0fc997f566&t=b&e=[UNIQID]&c=c53f8600d5)
Read old newsletters

To read previous national and regional newsletters (eAlerts) visit National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20241001162423/https://www.gov.uk/government/collections/email-alerts-ealerts-for-grants-and-regulations-customers).

You can also read previous Plant Health News (https://www.gov.uk/government/publications/plant-health-news).

Help and support

If you’re having problems getting emails from us, check your spam or junk folder and add us to your safe senders list.

If you have any questions or need support with your subscriptions email:
- xxx@xxx.xx (mailto:xxx@xxx.xx) for national and regional newsletters
- xxx@xxx.xx (mailto:xxx@xxx.xx) for plant health forestry news
School accountability reform: equality impact assessment
Source: gov.uk (2025-09-09)

Government assessment of the potential impact of proposed reforms to school accountability on individuals with protected characteristics under the Equality Act 2010.

An assessment of the effect that the policies in the Schools accountability reform consultation response (https://www.gov.uk/government/consultations/school-accountability-reform) will have on groups with relevant protected characteristics, as well as pupils from deprived backgrounds and those who are eligible for free school meals. Topics covered include:
- accountability principles
- school profiles
- support and intervention
The relevant protected characteristics, identified in the Equality Act 2010, include:
- disability
- gender reassignment
- pregnancy and maternity
- race
- religion or belief
- sex and sexual orientation
Agent Update: Issue 136
Source: gov.uk (2025-10-16)

Get guidance from HMRC if you're a tax agent or an adviser

Agent updates give guidance and news for tax agents and advisers.

If you would like to know when all future editions of the agent update are published, sign up to receive email reminders (https://subscriptions.hmrc.gov.uk/).

Older updates are on the National Archive website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https:/www.gov.uk/government/collections/agent-update).
Additional £96m for the Crown Prosecution Service
Source: gov.uk (2025-06-12)

The Crown Prosecution Service’s (CPS) Spending Review settlement increases the organisation’s funding by more than 10% from 2026 to 2029.

The Attorney General Lord Hermer KC said:

The criminal justice system was on the brink of collapse and courts in crisis after fourteen years of neglect. We need to make our streets safe again, while also rebuilding confidence in the system.

That is why I welcome the Chancellor’s record investment into the future of CPS as part of the government’s Plan for Change to deliver safer streets and swifter justice.

This additional £96m for the Crown Prosecution Service will help protect victims by tackling the backlog, speeding up justice and unlocking digital developments through AI so we can keep dangerous offenders off our streets – and importantly, deliver a justice system that serves victims.

Director of Public Prosecutions Stephen Parkinson said:

The funding announced will help the Crown Prosecution Service meet the significant challenges of the future while focusing on our number one priority: to reduce delays so victims get justice sooner.

This settlement will mean more prosecutors who can charge cases and get them ready for court, bringing more criminals to justice and giving closure to more victims – which in turn makes our streets safer.

It will also help unlock the potential of artificial intelligence and other technologies which will mean our prosecutors can work more efficiently, helping us do even more with this much needed funding.

For background

The Crown Prosecution Service’s (CPS) Spending Review settlement increases the organisation’s funding by more than 10% from 2026 to 2029.

This settlement recognises the significant pressure CPS continues to be under due to increasing demand on the criminal justice system.

The additional £96m over the Spending Review period will allow CPS to:
- increase the number of prosecutors
- build capacity and capability through focused recruitment and development schemes
- continuously improve the quality and efficiency of CPS’s service
- enable CPS to continue to play part in the cross-government effort to reduce delays in the justice system
- invest in improving the experience of the prosecution process for victims and witnesses
- Further funding will also be made available to develop key digital programmes –Digital Jury Bundles, in-house technology, and artificial intelligence (AI) capability – increasing productivity and efficiency and enhancing the quality of CPS services.
- Funding for digital innovation will enable the CPS to drive value for money to create a leaner, more efficient service for victims and witnesses.
Mr K A Watson v Redpath Deilmann UK Ltd: 6002046/2024
Source: gov.uk (2025-02-11)

Employment Tribunal decision.

Read the full decision in Mr K A Watson v Redpath Deilmann UK Ltd: 6002046/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67a33accad556423b636ca73/Mr_Karl_Adam_Watson_v_Redpath_Deilmann_UK_Limited_-_6002046.2024_-_Judgment.pdf).
Mr A Bucur v The Soho Sandwich Company Ltd: 3310915/2022
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr A Bucur v The Soho Sandwich Company Ltd: 3310915/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/649406539e7a8b0013932971/Mr_Alexandru_Bucur_-v-_The_Soho_Sandwich_Company_Ltd_-_3310915-2022_-_FMH_Reserved_Judgment.pdf).

Read the full decision in Mr A Bucur v The Soho Sandwich Company Ltd: 3310915/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/64e36e98bc2b52000da003ec/Mr_Bucar_v_The_Soho_Sandwich_Company_Limted-_3310915-2022-Reconsideration_Judgment.pdf).

Read the full decision in Mr A Bucur v The Soho Sandwich Company Ltd: 3310915/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/67765cae6c34906cc84c9468/Mr_Bucur_-_v_-__The_Soho_Sandwich_Company_Ltd_-_3310915-2022_-Reconsideration.pdf).
Devon & Cornwall Constabulary
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 Devon & Cornwall Constabulary 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 Devon & Cornwall Constabulary 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
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Sellafield Ltd and AtkinsRéalis reach new robotics milestone
Source: gov.uk (2025-03-18)

A team of remote technology specialists have achieved an industry first at Sellafield by successfully operating a robot remotely from an off-site location.

Operators working from an immersive room at the Westlakes Science Park in Whitehaven, West Cumbria have proven they can remotely operate a robot on the Sellafield site safely and securely, with huge potential for the future of our clean-up mission.

The immersive room at Westlakes enables remote operations via secure virtual access

Sellafield Ltd is part of the NDA group, which is responsible for decommissioning 17 of the earliest nuclear sites across the UK. For the last 2 years we’ve embraced the use of quadrupedal robots through the RAICo programme (https://race.ukaea.uk/programmes/raico/) and our supply chain.

More recently we’ve worked with AtkinsRéalis on the integrated remote monitoring project to deploy a customised Boston Dynamics Spot Quadrupedal Robotic ‘dog’ for a range of tasks including remote inspections, data gathering and clean-up work.

The latest trial takes remote operations a step further by removing the operator from the nuclear site all together, thanks to a highly secure virtual access network and live-streamed footage.

Deon Bulman, ROV equipment programme lead at Sellafield Ltd said:

This successful trial marks a significant milestone in our journey towards integrating advanced robotics into our operations at Sellafield.

The ability to remotely operate robotic systems like Spot demonstrates how digital innovation can enhance safety, efficiency, and decision-making on nuclear-licensed sites.

By collaborating with AtkinsRéalis, we are exploring cutting-edge solutions that not only support our decommissioning mission but also pave the way for future advancements in remote operations.

This kind of virtual site access is already deployed by AtkinsRéalis for major construction projects around the world, but it’s the first time it’s been trialled on a nuclear licensed site.

Richard Brook, technology solutions lead for decommissioning at AtkinsRéalis, said:

Sellafield Ltd has pioneered the adoption of technology across its operations, and this latest milestone is another step forward for the role of robotics in decommissioning.

Virtual site access is already being used in the delivery of major infrastructure programmes: this trial is a big step towards unlocking its benefits for nuclear licensed sites without compromising safety or security.

The Nuclear Decommissioning Authority (NDA) Group are utilising technology and innovation to transform how nuclear decommissioning is delivered and this approach could be applied across other nuclear licensed sites to deliver benefits across the wider NDA group.
Peninsula Group
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 Peninsula Group 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 Peninsula Group 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
- 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.
CISR72080 - Deductions: credit and repayment: subcontractor claims for reimbursement to contractor
Source: gov.uk (2025-10-16)


CISR72600 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr72600)

Action guide contents

If a contractor fails to make a deduction where they should have done, the Debt Management and Banking Office (DMB) may pursue the contractor for the sum which should have been deducted. The contractor may then ask the subcontractor to reimburse the sum which has been paid to, or is being sought by, the DMB.

Effect on subcontractor

In these circumstances, the subcontractor is likely to claim that they have suffered a deduction and that credit is due for that deduction.

This is not a standard claim under the Scheme because the deduction was not made under the provisions of the Scheme. It is therefore necessary to ensure that HMRC has actually received the sum at issue before any credit can be allowed to the subcontractor.

You may allow the credit if
- you can confirm with the DMB Office that the deduction due has been paid by the contractor and that the contractor has withdrawn any related Regulation 9(3) or 9(4) claims
and
- the subcontractor supplies you with evidence that they have reimbursed the contractor.
For repayment supplement purposes the deemed deduction should be treated as having been made in the year or accounting period in which the contractor was reimbursed.

Top of page (#Top)

Effect on contractor’s accounts

The contractor's authorising office should be advised not to allow any further deduction in the accounts for the money paid to the DMB in respect of the payment originally made gross to the subcontractor. Only the original payment will be due in computing the contractor's profits (the subsequent payment will be offset by the subcontractor's reimbursement).
Design hearing decision: O/0980/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 14 October 2024.

Design Decision O/0980/24 (https://assets.publishing.service.gov.uk/media/6716756396def6d27a4c9b3e/o098024.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
​​A National Plan to End Homelessness​
Source: gov.uk (2025-12-11)

​​This strategy sets out our long-term vision to end homelessness and rough sleeping, making sure everyone has access to a safe and secure home.

​​Government has a manifesto commitment to get back on track to ending homelessness, working with mayors and councils across the country to deliver a cross government strategy.

​The strategy sets out our long-term vision to end homelessness and rough sleeping and make sure everyone has access to a safe, decent and secure home. It sets out the actions we will take to tackle the causes of homelessness by building more homes, tackling poverty and putting prevention at the heart of services. This is alongside immediate interventions to address the most unacceptable forms of homelessness, including eliminating the unlawful use of Bed & Breakfasts (B&Bs) and halving long-term rough sleeping. The strategy outlines a 3-tiered approach: long-term change, medium-term change, immediate action, underpinned by a transformed accountability system. ​

Supporting documents:

Analytical Annex: This annex sets out the evidence underpinning the strategy. It summarises what we know about the scale, trends, causes, and impacts of homelessness and rough sleeping in England. It also includes a review of evaluation evidence from across government interventions and outlines how MHCLG plans to continue to strengthen its evidence base to support implementation of the strategy.

Strategy Action Plan: An action plan summarising the action we will take to achieve our targets and vision.

Glossary: Glossary of key terms in the homelessness strategy.

Lived Experience Forum report and recommendations: We commissioned Revolving Doors, Justlife and Groundswell to deliver a Forum for people who have experienced homelessness and rough sleeping to inform the development of our cross-government homelessness strategy. They held 4 forum sessions and produced a report which outlines key themes from each discussion, and makes 30 recommendations for actions to be included in the strategy.
Deposit Return Scheme for drinks containers: policy statement
Source: gov.uk (2025-05-07)

Update on the Deposit Return Scheme for drinks containers in England, Scotland and Northern Ireland.

This policy statement explains:
- what the Deposit Return Scheme is
- benefits of the scheme
- how the scheme will work
- who will manage the scheme (the deposit management organisation) and their responsibilities
Turks and Caicos Islands: Knowledge Base profile
Source: gov.uk (2025-04-14)

This document contains information about Turks and Caicos Islands to help HM Passport Office staff process passport applications.

This document contains useful information about Turks and Caicos Islands which will assist HM Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- civil partnerships and marriage
- documents from the Turks and Caicos Islands
Restoring trust in our democracy: Our strategy for modern and secure elections
Source: gov.uk (2025-07-16)

Details of the plans for delivering the government’s commitments on elections and registration.

This strategy opens a new chapter in our democracy, reflecting our principles, and helping to restore faith in our politics now and in future. It will make it easier for people to engage in democracy and better support those whose job it is to deliver our elections.
Manufactured Animal Feed Statistics N. Ireland, September 2025
Source: gov.uk (2025-12-04)

Animal feed statistics are based on surveys and provide information on the quantities of feed used in Northern Ireland on a monthly, quarterly and annual basis

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.