theodi/ndl-core-corpus huggingface dataset:
Whiplash reform programme: supporting information and documents
Source: gov.uk (2025-05-23)

The whiplash reforms apply to claims made from 31 May 2021. The following documents provide more information.

On 31 May 2021, the government made changes to the claims process for low value road traffic accident (RTA) related personal injury claims, the majority of which are ‘whiplash claims’.

The reforms apply to claims arising from an RTA valued at less that £5,000. These changes mean you will have the opportunity to settle these small claims online without the need to go to court or for legal representation.

More information is available here (https://www.gov.uk/government/collections/whiplash-reform-programme).
AHP1400 - Indirect Tax Avoidance
Source: gov.uk (2025-12-04)


Mid-sized Business Indirect Tax Avoidance and Partial Exemption (iTAPE) is a national network of specialist indirect tax resource. iTAPE leads on indirect tax avoidance, for HMRC working closely with the Counter-Avoidance directorate. All risks where indirect tax avoidance is suspected must be reported to iTAPE.

iTAPE provide consultancy, project leadership and technical advice on indirect tax avoidance, project-managed complex tax planning issues, and partial exemption casework across all HMRC business streams. The work consists of single cases, projects, and teams work across geographical boundaries and with all customer groups.

iTAPE liaise closely with Policy specialist technical advisors to progress casework consistently in line with current and developing case law.
Company Names Tribunal decision: Osttrade Ltd
Source: gov.uk (2025-10-21)

Decision for applicant Markitserv Limited registration number 15420241, applicant successful.

Application number 5378

Applicant Markitserv Limited objected to the name used by Osttrade 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 15 October 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Osttrade Ltd is changed to 15420241, Ltd.
Product Recall: Søstrene Grene Microwave Kiln for Clay (2502-0140)
Source: gov.uk (2025-03-18)

Product Recall for Søstrene Grene Microwave Kiln for Clay presenting a serious risk of electric shock.

Summary

Product: Søstrene Grene Microwave Kiln for Clay

Hazard: The product presents a serious risk of electric shock as using the product in a microwave oven for purposes other than intended poses a risk of overheating and can cause internal damage to internal components and electrical wiring.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a serious risk of electric shock as using the product in a microwave oven for purposes other than intended, such as food and beverages, poses a risk of overheating and can cause internal damage to internal components and electrical wiring. If damage occurs to the live wires, this causes the cabinet to become live. If a person touches the cabinet while live, they may receive an electric shock.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users. For further information and to request redress, users should access the link below: https://press.sostrenegrene.com/recalls/.

Additional information

PSD case number: 2502-0140

Notified by: Local Authority Trading Standards
Katherine Ward LVO OBE
Source: gov.uk (2025-09-19)

Katherine (Cathy) Ward LVO OBE was British High Commissioner to the Republic of Malta from October 2020 to September 2025. Previously she was Her Majesty’s Ambassador to the Republic of Ecuador from 2017 to 2020. Curriculum vitae Date Role 2017 to 2020 Her Majesty’s Ambassador to the Republic of Ecuador 2013 to 2016 FCO, Deputy-Head, Near East Department, Middle East & North Africa Directorate 2013 Dar es Salaam, Deputy High Commissioner 2012 to 2013 FCO, Head, Balance of Competences Foreign Policy Report, European Union Directorate 2009 to 2012 UK Representation to the EU in Brussels, Head of Middle East & Mediterranean Section 2008 to 2009 European Commission, Senior Speechwriter, Commissioner for External Relations 2007 to 2008 FCO, Strategy Adviser, Conflict, Policy Planning Staff 2002 to 2007 Paris, First Secretary Political 2002 Secondment to Africa Directorate, Quai D’Orsay 1998 to 2001 Havana, Second Secretary Political/Press 1996 to 1998 FCO, Senior Research Officer for Latin America, Research Analysts Department 1994 to 1995 FCO, Research Officer for Latin America, Research Analysts Department 1994 Joined FCO Social media links Follow Cathy Ward on X .

Katherine (Cathy) Ward LVO OBE was British High Commissioner to the Republic of Malta from October 2020 to September 2025. Previously she was Her Majesty’s Ambassador to the Republic of Ecuador from 2017 to 2020.

Curriculum vitae

Social media links

Follow Cathy Ward on X (https://twitter.com/CathyWardFCO).
Department for Business and Trade Egypt
Source: gov.uk (2025-06-17)

DBT provides trade and investment services and practical support. We help UK companies succeed in Egypt, and Egyptian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Egypt.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Egypt from the UK

UK companies can increase their sales, growth and stability by selling to Egypt.

On Business.gov.uk, DBT provides:
- an export guide to Egypt (https://www.business.gov.uk/export-from-uk/markets/egypt/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Egypt

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Lance Domm
Source: gov.uk (2025-03-11)

Lance Domm is British Deputy High Commissioner in Karachi, Director of Trade in Pakistan and Deputy Trade Commissioner for the Middle East and Pakistan. He took up the role in February 2025. Lance has served in the Foreign, Commonwealth and Development Office since 2004. He has been posted to the UK’s Mission to the European Union in Brussels twice, from 2007 to 2010 and again in 2018 as Political Counsellor. He was First Secretary in the British Embassy in Berlin from 2011 until 2015. In the UK, Lance has been a Deputy Director in the Afghanistan and Pakistan Directorate, held a number of roles in the Europe Directorate and was Private Secretary to two Ministers for Europe and the Americas. Prior to joining the FCDO, Lance worked in an investment bank in London and at the European Central Bank in Frankfurt.

Lance Domm is British Deputy High Commissioner in Karachi, Director of Trade in Pakistan and Deputy Trade Commissioner for the Middle East and Pakistan. He took up the role in February 2025.

Lance has served in the Foreign, Commonwealth and Development Office since 2004. He has been posted to the UK’s Mission to the European Union in Brussels twice, from 2007 to 2010 and again in 2018 as Political Counsellor. He was First Secretary in the British Embassy in Berlin from 2011 until 2015. In the UK, Lance has been a Deputy Director in the Afghanistan and Pakistan Directorate, held a number of roles in the Europe Directorate and was Private Secretary to two Ministers for Europe and the Americas. Prior to joining the FCDO, Lance worked in an investment bank in London and at the European Central Bank in Frankfurt.
Proposals for greenhouse gas removal and power bioenergy with carbon capture and storage regulations
Source: gov.uk (2025-04-28)

We're seeking views on proposals for revenue support regulations relating to greenhouse gas removals (GGRs) and power bioenergy with carbon capture and storage (power BECCS) business models.

This consultation seeks views on proposals for revenue support regulations in relation to the greenhouse gas removals (GGRs) and power bioenergy with carbon capture and storage (power BECCS) business models, including:
- direction to offer to contract
- publication of information
- counterparty’s ability to carry out its functions
- eligibility
The consultation is open to all, but we expect responses in particular from those directly affected by these proposals, or who have an interest in low carbon technologies, including:
- project developers
- voluntary carbon market (VCM) and Emission Trading Scheme (ETS) stakeholders
- financial investors
- trade associations
See our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
Local Print Stop
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 Local Print Stop 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 Local Print Stop 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
- 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.
Mrs A Ahmed and others v Sainsburys Supermarkets Ltd and Lloyds Pharmacy Ltd: 1302374/2015 and others
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Mrs A Ahmed and others v Sainsbury’s Supermarkets Ltd and Lloyds Pharmacy Ltd: xx-xxxx-xxxx and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/5cff88f1e5274a3d2af5e922/Mrs_A_Ahmed_v_Sainsbury_s_Supermarkets_Limited_-_1302374_-_2015_-_Judgment_with_reasons.pdf).

Read the full decision in Mrs A Ahmed and others v Sainsburys Supermarkets Ltd and Lloyds Pharmacy Ltd: xx-xxxx-xxxx and others - Reserved Judgement (https://assets.publishing.service.gov.uk/media/61f11aa5d3bf7f0540d10d38/Mrs_A_Ahmed_v_Sainsburys_Supermarkets_Limited___Others_-_xx-xxxx-xxxx_-Judgment.pdf).

Read the full decision in Mrs A Ahmed and others v Sainsburys Supermarkets Ltd and Lloyds Pharmacy Ltd: xx-xxxx-xxxx and others - Preliminary (https://assets.publishing.service.gov.uk/media/61a7877ce90e07043f2b97a3/Mrs_A_Ahmed___others_-v-_Sainsbury_s.EQP-1302374.15-costs_Judgment.pdf).

Read the full decision in Mrs A Ahmed and others v Sainsburys Supermarkets Ltd and Diamond DCO Two Ltd, in voluntary liquidation (formerly Lloyds Pharmacy Ltd): xx-xxxx-xxxx and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689b5284f0202b0e033f5e90/Mrs_A_Ahmed__Others_-V-_Sainsburys_Supermarkets_Limited_and_Diamond_DCO_Two_Limited__in_Voluntary_Liquidation__-_Lead_Case_Number_1302374_2015.pdf).
EM1611 - Opening the Enquiry: Miscellaneous: Status
Source: gov.uk (2025-09-19)


HMRC has a duty to ensure that people pay the correct category of tax and NIC, depending on their status.

When you undertake an SA intervention if a doubt arises as to the status of the taxpayer, you should refer to the Employment Status Manual ESM0002 (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0002co)+ in order to determine whether they are self-employed or an employee.

You should discuss any concerns with the Status Inspector for your Business Unit.
New City Medical 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 New City Medical 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 New City Medical 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
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
Housing Benefit overpayment recovery good practice
Source: gov.uk (2025-10-30)

Good practice for local authority staff on recovering Housing Benefit overpayments.

DWP has developed this good practice in partnership with local authorities. Its aim is to help local authority staff consider a range of options to recover Housing Benefit overpayments. It is designed to be read with the Housing Benefit overpayments guide (https://www.gov.uk/government/publications/housing-benefit-overpayments-guide).
Beavers: signs of beavers on your land
Source: gov.uk (2025-02-28)

How to identify if Eurasian beavers are on your land.

Beavers will not usually cause problems. If you need to manage beaver activities on your land you should refer to the guidance for managing beaver activities in England (https://www.gov.uk/guidance/beavers-managing-beaver-activities-in-england).
Ms E Sakwe v Methodist Homes: 6001326/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Ms E Sakwe v Methodist Homes: 6001326/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/6909f46a7a88fd270a95fd70/Ms_E_Sakwe_V_Methodist_Homes_6001326-2024...pdf).
Mr T Pearson v H Smith and Interpath Advisory: 6020067/2024
Source: gov.uk (2025-06-13)

Employment Tribunal decision.

Read the full decision in Mr T Pearson v H Smith and Interpath Advisory: 6020067/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/684ab3d7efd2a4de6296ff1e/Mr_T_Pearson_v__1__Howard_Smith__2__Interpath_Advisory_-_6020067.2024.pdf).
Mr A Wilson v Lambert Print & Design Ltd: 6009320/2025
Source: gov.uk (2025-10-07)

Employment Tribunal decision.

Read the full decision in Mr A Wilson v Lambert Print & Design Ltd: 6009320/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68dfd186ef1c2f72bc1e4db5/6009320_Andrew_Wilson_v_Lambert_Print___Design.pdf).
Mr M Sheerin v Airvending Ltd: 6032503/2025
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mr M Sheerin v Airvending Ltd: 6032503/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68d67867620e762dc5866403/6032503-2025_Mr_M_Sheerin_v_Airvending_Limited_-_Interim_Relief_Judgment.pdf).
Trial date windows for Chancery division
Source: gov.uk (2025-12-03)

Details of dates when trials are likely to take place at the Chancery division of the High Court.

About trial date windows

Chancery cases are usually given a 5-day window during which they are listed to start at the High Court.

Most trials begin on the first or second day of the window.

Next available date to list an application hearing before a High Court judge:
Water abstraction and impoundment: appeal form
Source: gov.uk (2025-12-08)

The Environment Agency deals with applications for water abstraction and impoundment.  The Planning Inspectorate deals with appeals.

You can appeal if:
- your application has been refused;
- a licence has been granted subject to conditions;
- the Environment Agency has failed to determine your application within the specified period of time (or any extension agreed in writing);
- the Environment Agency has failed to give notice within the specified period (or any extension agreed in writing) that the application has been referred to the Secretary of State in accordance with Section 41 of the Act.
HS2 Phase One planning forum
Source: gov.uk (2025-04-02)

The forum provides the opportunity for local authorities, the nominated undertaker and representatives from government departments to cooperate and carry out work for Phase One of the project.

The planning forum meets bi-monthly with a forward programme of meetings and anticipated agenda items to reflect the development stages of the project.

Invitees to the forum include officers from qualifying local authorities, High Speed Two (HS2) Ltd and the Department for Transport. Meetings are chaired by an independent Chairman, Ted Allett, who has over 30 years’ experience in the environment and planning industries.

In view of the wide scope of the environmental minimum requirements and the different specialisms involved, the forum has a number of sub-groups, which meet as necessary. The current active sub-groups are:
- the highways sub-group (https://www.gov.uk/government/collections/hs2-phase-one-planning-forum-highways-subgroup)
- the environmental health sub-group (https://www.gov.uk/government/collections/hs2-phase-one-planning-forum-environmental-health-subgroup)
- the heritage sub-group (https://www.gov.uk/government/collections/hs2-phase-one-planning-forum-heritage-subgroup)
471/473 Oxford Road,  Reading  RG30 1HF:CAM/00MC/LDC/2024/0041
Source: gov.uk (2025-08-14)

Eastern Region N. Martindale  FRICS

Read the decision in full471/473 Oxford Road, Reading RG30 1HF:CAM/00MC/LDC/2024/0041 (https://assets.publishing.service.gov.uk/media/684818ddddc1cbd280bcb87b/S.20ZA_-_Oxford_Road_471-3_Reading_RG30_1HF.pdf)
Oil and gas: Public Statements relating to 2024 operations
Source: gov.uk (2025-09-04)

Public statements relating to the activities of offshore installations in 2024

All operators of offshore oil and gas installations are required to produce an annual public statement covering activities carried out in the previous year.

Please note ‘No operations in 2024’ means there was no requirements for an EMS submission in 2024
- DNO North Sea (ROBG) Limited - No operations in 2024
- Fairfield Betula Limited - No response received from Operator
- Neptune E&P UK Ltd - No response received from Operator
- Teekay (Golar-Nor (UK) Limited) - No response received from Operator
College Lane Surgery
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 College Lane Surgery 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 College Lane Surgery 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 Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
Primary Medical Services (Directed Enhanced Services) Directions
Source: gov.uk (2025-07-31)

Directions for the NHS from the Secretary of State for Health and Social Care governing the provision of Directed Enhanced Services (DESs) in general practice.

The Primary Medical Services (Directed Enhanced Services) Directions set out the legal framework governing the provision of Directed Enhanced Services (DES) in general practice.

Primary Medical Services (DES) Directions no longer in force (https://www.gov.uk/government/publications/primary-medical-services-directed-enhanced-services-directions-no-longer-in-force) are published for public reference.
Rapid evidence assessment of valuation methods for civil society
Source: gov.uk (2025-07-11)

A Rapid Evidence Assessment of valuation techniques used for services, activities and outcomes delivered by civil society.

The research reviewed 56 studies which applied valuation techniques to assess civil society interventions across multiple subsectors. The most common methodologies included social return on investment (SROI) and cost-benefit analysis (CBA), followed by cost analysis, contingent valuation, wellbeing valuation, QALY and travel cost. The studies applied these techniques to a range of sub-sectors, including adult learning, advice services, domestic violence, employment and training, faith, food support, fuel poverty, housing and homelessness, health, loneliness, nature, sport, innovation, youth services and youth work.
Rainfall and river flow: weekly reports for England
Source: gov.uk (2025-12-04)

Weekly reports on rainfall and river flow in England for the last 3 months.

These reports collect information from the Environment Agency, the Met Office and water companies to report on the:
- amount of rain that falls
- amount of water flowing in rivers
- outlook
See reports for previous weeks on the UK government web archive (https://webarchive.nationalarchives.gov.uk/ukgwa/*/https://www.gov.uk/government/publications/weekly-rainfall-and-river-flow-reports-for-england).
Public sector finances bulletin
Source: gov.uk (2025-11-21)

The public sector finances statistical bulletin.

The public sector finances statistical bulletin is published jointly by the Office for National Statistics (ONS) and HM Treasury on a monthly basis and provides the latest available estimates for key public sector finance statistics, such as public sector net borrowing, public sector net debt and public sector current budget deficit/surplus.

The bulletin is structured with the latest headline figures, revisions and information on recent events and/or methodological changes which impact on the statistics, located at the front of the bulletin.

Following this there is some contextual information for users and then more detailed information on each of the key aggregates. Historic data on public sector net debt and public sector net borrowing have been included to put the latest figures in context. More detailed notes on the publication are located towards the end of the bulletin.

HM Treasury is no longer producing the public sector finances databank. For information on the key fiscal aggregates:

Go to the OBR (http://www.obr.uk/data/) for outturn and projected numbers for the key fiscal aggregates in financial years.

Go to the ONS (http://www.ons.gov.uk/ons/taxonomy/index.html?nscl=Government+Receipts+and+Expenditure) for outturn data of the key fiscal aggregates in quarters, financial years and on a monthly basis.

Go to the ONS (http://www.ons.gov.uk/ons/datasets-and-tables/index.html) for a breakdown on receipts and expenditure.
Surf & Turf Instant Shelters
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 Surf & Turf Instant Shelters 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 Surf & Turf Instant Shelters 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
We also pledge the following:

-working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
CAPI13220 - Control procedures on importation of fresh fruit and vegetables: Entry Price System - Standard Import Value (SIV)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Regulation 1580/2007, Article 138 and Regulation 2454/93 Art 248 (1) refer. The SIV (or entry price system) applies to the list of fruit and vegetables shown in CAPI20100.

They can also be identified in the Tariff within the Additional Notes to the relevant Chapter.

The EC Commission arrives at the SIV in exactly the same way as SPVs except they change daily at midnight.

The following entry prices may be used:

Free On Board (FOB) Value - Method 1

The importer may elect to pay duty against the FOB price plus delivery costs (freight and insurance). If that price is greater by more than 8% of the SIV at the time of declaration, security must be lodged in addition to the duty payable outright. The security must equal the difference between the amount of duty payable outright, and the amount which would have been paid if SIV had been chosen. For goods listed in Part B of CAPI20100, the security lodged must equal the difference between the amount of duty payable outright and the maximum amount of duty applicable to the product.

Examples of this method are shown in CAPI20150.

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Account Sales - Method 4(b)

Duty will be paid on deposit to be adjusted when the goods are sold. The value declared must be a reasonable estimate of the final value. At the time of importation security must be lodged in addition to duty payable outright. The security must be the difference between the outright amount and the amount which would have been paid if SIV had been chosen.

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The Standard Import Value (SIV)

SIV Rates are published daily through the Official Journal and an example of this method is shown in CAPI20150.
KS v Disclosure and Barring Service: [2025] UKUT 45 (AAC)
Source: gov.uk (2025-03-04)

Upper Tribunal Administrative Appeals Chamber decision by Judges Jacobs and Wright on 7 February 2025

Read the full decision in UA-xx-xxxx-xxxx-V (https://assets.publishing.service.gov.uk/media/687a2571312ee8a5f0806b6a/UA-xx-xxxx-xxxx-V.pdf).

Judicial Summary

This is the decision of a Presidential Panel set up to decide the proper approach for the Upper Tribunal to take to proportionality on an appeal against a decision of Disclosure and Barring Service (DBS). The Upper Tribunal decided that it must decide for itself whether DBS’s decision was proportionate. The decision explains why that is so and what it involves.

The Upper Tribunal also decided that an appellant in an appeal against a decision of DBS may apply to amend their notice of appeal (in effect their grounds of appeal) under rule 5(3)(c) of the Tribunal Procedure (Upper Tribunal) Rules 2008 (SI No 2698). The permission of the Upper Tribunal is required.
D Swanson v S Young Networks: 8001633/2025
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in D Swanson v S Young Networks: 8001633/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68c403eb838e7712ea2bff3f/D_Swanson_v_S_Young_Networks__-_8001633.2025_-_Judgment.pdf).
Mr Deve v First Time Logistics Ltd: 2303139/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr Deve v First Time Logistics Ltd: 2303139/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67adee0d6e6c8d18118acd61/Mr_Deve_v_First_Time_Logistics_Ltd_2303139-2024_Judgment.pdf).
Mr G O’Mally-Richardson v Mid-Sussex Marlins Swimming Club: 2303929/2023
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr G O’Mally-Richardson v Mid-Sussex Marlins Swimming Club: 2303929/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67769637e8ca4d66bc4c9499/Mr_G_O__Mally-Richardson_v_Mid_Sussex_Marlins_Swimming_Club_Limited_Judgment__2_2303929-2023.pdf).
Register an offshore property developer for  Corporation Tax
Source: gov.uk (2025-07-11)

Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.

Who should register

A non-UK resident company dealing in or developing UK land should register for UK Corporation Tax.

Dealing in or developing UK land is where property or land is acquired or developed with the aim to profit from disposal. This is different from where property is acquired to hold as an investment, such as rental income.

Register if any of the following apply:

you carry on a trade of dealing in or developing UK land

you hold the UK land as trading stock

a main purpose of acquiring or developing the UK land was to realise a profit from disposing of the land

The rules for offshore property developers are complex. You may wish to ask for advice from a professional adviser about your tax position.

When to register

You become liable to UK Corporation Tax on the date a disposal of UK land is made.

You must register within 3 months of the date of disposal.

What you’ll need

To register an offshore property developer for Corporation Tax, you’ll need the following information:

your company name

country of incorporation and your foreign registration number, if you have one

any previous names your company has had

address of the company’s registered office

address of the company’s principal place of business in the UK (if different from the registered office)

date of incorporation

date the company became liable to Corporation Tax

date the company intends to prepare its first accounts

name of the parent company and its registered office address — if the company is part of a group

your first and last names

your working relationship to the company or role in the company

your telephone number and email address

How to register

You can fill the form in online. You will then need to print the form and send it to us using the address shown on the form.

Register now (https://www.tax.service.gov.uk/guidance/overseas-companies-registration)

Other ways to register

If you’re unable to register online, you can write a letter to HMRC instead.

You’ll need to use 2410555555 for your 10-digit dummy Unique Taxpayer Reference (UTR). You must include this at the top of your letter.

You will also need to include all the information from the ‘What you’ll need’ section in your letter.

Send your letter to:

Corporation Tax ServicesHM Revenue and CustomsBX9 1AXUnited Kingdom

After you’ve registered

The dummy UTR should only be used to chase the progress of your registration.

HMRC will process your registration and send your Corporation Tax UTR by post.

You will need to send HMRC a 64-8 form (https://www.gov.uk/guidance/authorising-an-agent-to-deal-with-your-tax-affairs) if you have appointed a tax agent in the UK.
Vitazal - Premium Supplements
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 Vitazal - Premium Supplements 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 Vitazal - Premium Supplements 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.
29 Brading Terrace, 225 Goldhawk Road, Hammersmith & Fulham London W12 8ES: LON/00AN/F77/2024/0632
Source: gov.uk (2025-02-05)

Residential Property Tribunal Decision of Mr N. Martindale FRICS on 17 December 2024

Read the Reasons in Brading Terrace 29, W12 8ES Reasons (https://assets.publishing.service.gov.uk/media/67a2302b039d059a1fe5fe76/Brading_Terrace_29__W12_8ES_Reasons.pdf). Read the full decision in Brading Terrace 29, W12 8ES Form & MFR Form (https://assets.publishing.service.gov.uk/media/67a2305708d82b458c553c1d/Brading_Terrace_29__W12_8ES_Form___MFR_Form.pdf).
M Craigie v East Anglia Home Improvements Ltd: 3313165/2023
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in M Craigie v East Anglia Home Improvements Ltd: 3313165/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68a87b74bceafd8d0d96a120/Molly_Craigie_v_East_Anglia_Home_Improvements_Limited-_3313165-2023-Reserved_Judgment.pdf).
Scanna Msc Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Scanna Msc Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.