theodi/ndl-core-corpus huggingface dataset:
Mr S Baker and Others v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201343/2024 and Others
Source: gov.uk (2025-10-30)

Employment Tribunal decision.

Read the full decision in Mr S Baker and Others v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201343/2024 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68fb35e7e200d653d8b6375c/Mr_S_Baker___Others_v_F.R_Shadbolt__Sons_Ltd__in_Voluntary_Liquidation__-_3201343_2024___Others_-_Judgment.pdf).

Read the full decision in Mr S Baker v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201343/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68fb362be200d653d8b6375d/Mr_S_Baker_v_FR_Shadbolt___Sons_Ltd__IN_Voluntary_Liquidation__-3201343_2024__-_Judgment_.pdf).

Read the full decision in Mrs M Ward v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201515/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68fb36df30c331c88be6f06d/Mrs_M_Ward_v_FR_Shadbolt___Sons_Ltd__In_Voluntary_Liquidation__-_3201515_2024_-_Judgment_.pdf).

Read the full decision in Mr S Waldock v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201518/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68fb378c30c331c88be6f06f/Mr_S_Waldock_v_FR_Shadbolt___Sons_Ltd__in_Voluntary_Liquidation__-_3201518_2024_-_Judgment_.pdf).

Read the full decision in Mr L Fragoulis v FR Shadbolt and Sons Ltd (In voluntary liquidation): 3201523/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68fb380630c331c88be6f070/Mr_L_Fragoulis_v_FR_Shadbolt___Sons_Ltd__In_Voluntary_Liquidation__-_3201523_2025_-_Judgment_.pdf).
Jobstore UK
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 Jobstore UK 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 Jobstore UK recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs R Bhola v Commissioners for HM Revenue and Customs (‘HMRC’): 6013685/2024
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Mrs R Bhola v Commissioners for HM Revenue and Customs (‘HMRC’): 6013685/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/68af098b3a052c9c504c8ea7/Mrs_Rehana_Bhola_v_Commissioners_for_His_Majesty_s_Revenue_and_Customs___HMRC___6013685_2024.pdf).
Mrs T Rozier v Southampton City Council: 6000926/2023
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Mrs T Rozier v Southampton City Council: 6000926/2023 - Judgment (https://assets.publishing.service.gov.uk/media/664718f8b7249a4c6e9d36cc/Mrs_T_Rozier_V_Southampton_City_Council_-_6000926.2023_-_Judgment.pdf).

Read the full decision in Mrs T Rozier v Southampton City Council: 6000926/2023 - Reasons (https://assets.publishing.service.gov.uk/media/66d06c0e1df0ac810b1f84c6/Mrs_T_Rozier_-vs-_Southampton_City_Council_-_6000926.2023_-_Reasons.pdf).

Read the full decision in Mrs T Rozier v Southampton City Council: 6000926/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67b448b5423f67c0e67d379a/Mrs_Rozier_v_Southampton_City_Council_-_6000926.2023_-_Judgment.pdf).
Register a limited liability partnership (LL IN01)
Source: gov.uk (2025-11-18)

Application form to register (incorporate) a limited liability partnership (LLP) within the UK.

If you use your home address as the LLP’s registered office address, it will be available to the public.

See our guidance on what information we make publicly available (https://www.gov.uk/guidance/your-personal-information-on-the-public-record-at-companies-house).

Application form LL IN01

It costs £71 to send a paper application to register (incorporate) an LLP.

Chrome users may not be able to view checkboxes on printed versions of this form. We advise you to use another browser.

Continuation pages

The continuation pages are optional. Use them if you need to provide more details.

Nationalities and countries

Use our list of nationalities and countries (https://www.gov.uk/government/publications/nationalities) to complete your form. We’ll only accept entries from this standard list.
PPN 008: Armed Forces Covenant
Source: gov.uk (2025-02-17)

This PPN provides information on how government suppliers can help support veterans and service spouses and partners.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 06/16.
CTM18420 - Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: no immediate opt out
Source: gov.uk (2025-07-31)


Where the company does not make an immediate opt out, the regulations will apply to any accounting period other than one subsequent to 'its final accounting period'. The final accounting period is triggered by
- the exhaustion of the unrelieved surplus ACT available for set-off, or
- the company notifying that it will not seek recovery of unrelieved surplus ACT in any subsequent accounting period.
The rules determining the final accounting period are complicated by the need to ensure that relief for unrelieved surplus ACT is not obtained through the simple expedient of postponing a distribution to the following year. If the accounting period in which the unrelieved surplus ACT was exhausted were taken as the final accounting period, any company with unused unrelieved surplus ACT below its capacity could obtain permanent set-off by deferring any distribution until the following accounting period. A company with unrelieved surplus ACT slightly in excess of its capacity could achieve the same result by giving notification in the period that it wanted to forgo any future recovery. The rules fixing the 'final accounting period' are designed to frustrate such strategies.
Building materials and components statistics: November 2025
Source: gov.uk (2025-12-03)

Statistics and analysis on the construction sector for November 2025.

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

ONS has resumed publication of Producer Price Indices (PPIs) following a pause in publication this year while issues with chain linking of data were resolved. We are hoping to resume the publication of Construction Material Price Indices (Table 1) as soon as possible.
Consignments of fewer than 20 hatching eggs of poultry other than ratites to the European Union and Northern Ireland: certificate 8445
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export hatching eggs of poultry of birds such as chickens, turkeys or ducks from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export hatching eggs to the EU or to move them to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6900d56dab5cc9c8937994d2/8445NFG_Oct25_v10.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/6900d55eafec1781f77994c5/8445_EN_V3_Specimen.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8445EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Mr P J Foster v Leetent Ltd: 6023103/2024
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Mr P J Foster v Leetent Ltd: 6023103/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680795e30324470d6a394e62/Mr_P_J_Foster_v_Leetent_Ltd_-_6023103-2024.pdf).
Tax credits ended on 5 April 2025
Source: gov.uk (2025-04-05)

What to do now that tax credits have ended: what your 'annual review' letter is, checking your details

You cannot make a new claim for Child Tax Credit or Working Tax Credit.

You may be able to get Universal Credit (/universal-credit) or Pension Credit (/pension-credit) instead.

Finalising your tax credits

You’ll get a letter called your Annual Review when your tax credits award ends. This will say how much you’ve been paid up to 5 April 2025. This is different to your normal tax credits renewal letter.

You’ll need to check that the information in the letter is correct (known as ‘finalising’ your tax credits). If it is, you do not need to do anything.

If you think there’s a mistake or your personal details are wrong, contact HM Revenue and Customs (HMRC) (/government/organisations/hm-revenue-customs/contact/tax-credits-enquiries) to report it. You need to do this by the deadline written in your Annual Review letter.

If you do not contact HMRC before the deadline, they’ll use the information they have to finalise your tax credits. You might be underpaid tax credits or overpaid tax credits (/tax-credits-overpayments).

You could be fined up to £3,000 if you give wrong information.

If you’re an ‘appointee’ finalising someone else’s tax credits

You’ll need to check the information in the person’s Annual Review letter is correct. If it is not, contact HMRC (/government/organisations/hm-revenue-customs/contact/tax-credits-enquiries) before the deadline in their letter.
SPE16560 - Hydrocarbon oils: goods which cannot be put to the prescribed Authorised Use
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review 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?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Hydrocarbon oil waste may be disposed of without duty charge in accordance with Notice 179 Mineral (Hydrocarbon) Oils: Duty and VAT: Warehousing and Related Procedures, paragraph 7.14 (up to Section 2, Sections 3 - 5, Section 6 - 8, Sections 9 - 15, apps A - L, apps M - V).

Goods may be exported at the trader’s request. Authorised Use will be considered complete upon production of the necessary export documentation. Drawback (or netting) of any excise duty paid at importation or subsequently may be claimed in accordance with S2-9 HCO: Drawback. However, for mixtures of unlike oils put into common stock the trader must arrange for the whole mixture to be either:
- Exported or
- destroyed under Customs’ supervision (any products resulting from destruction may be dutiable).
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Project Safety Consultancy t/as Hannent Chartered Surveyors
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 Project Safety Consultancy t/as Hannent Chartered Surveyors 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 Project Safety Consultancy t/as Hannent Chartered Surveyors 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.
Emergency travel document for a child: consent form
Source: gov.uk (2025-09-03)

Consent form for people with parental responsibility for a child applying for an emergency travel document (ETD).

You must complete this consent form if you have parental responsibility for a child who is applying for an emergency travel document (ETD) (https://www.gov.uk/emergency-travel-document) and either or both of the following are true:
- you will not be present at the emergency travel document interview
- the child is travelling without anyone who has parental responsibility
Everyone with parental responsibility must complete this form. This can be:
- parents
- individuals named on the child’s birth certificate
- anyone who has acquired parental responsibility in some other way such as through a court order or a parental responsibility agreement
- a UK local authority
To complete the form, you’ll need to:
- Fill in the form online (or download the form and then fill it in).
- Print the form so that you can sign each page with a handwritten (wet ink) signature.
By signing this form, you consent to:
- the child named on the form being issued an ETD
- the child going on the journey proposed in the travel details on the form
Polyethylene Terephthalate Glycol (PETG) and other condensation polymers — calculation of the monomer content (Tariff notice 25)
Source: gov.uk (2025-12-05)

Check the tariff classification for Polyethylene Terephthalate Glycol (PETG) and other condensation polymers.

New explanatory notes

For Information only.

A new Combined Nomenclature Explanatory Note (https://eur-lex.europa.eu/oj/daily-view/C-series/default.html?&ojDate=10112025) published on 10 November 2025:

Explanatory Notes to the Combined Nomenclature of the European Union

(C/2025/6093)

Classification (Combined Nomenclature (CN) code)

Chapter 39 Note 4

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:

on page 196, a new Explanatory note to Note 4 of Chapter 39 is added with the following text:

‘ Note 4

Calculation of mass ratios of monomer units in copolymers:

The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.

The following examples illustrate the calculation of the monomer unit content in copolymers:

In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.

In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.’

Contact details

Tariff ClassificationCustoms Policy & Strategy3rd Floor14 Westfield AvenueStratfordLondonE20 1HZ

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)

This Tariff Notice is published for information purposes only.
Tetra Tech
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 Tetra Tech 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 Tetra Tech recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Offering mentoring opportunities to Service leavers and members of the Reserves.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
L Wisbey v Eastchurch C E Primary (vc) and Kent County Council: 2306455/2020
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in L Wisbey v Eastchurch C E Primary (vc) and Kent County Council: 2306455/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/6931644b502f392086ee8bd4/L_Wisbey_v_Eastchurch_CE_Primary__vc__and_Kent_County_Council_2306455-2020_so_jud_pub.pdf).
IHTM24301 - Environmental Management Agreements: Qualifying agreements
Source: gov.uk (2025-04-04)


For land subject to an environmental management (EM) agreement to qualify for agricultural relief, the agreement to which the land is subject must be an agreement that is within the definition provided in IHTA84/S124C(6).

The agreement itself must be:
- legally enforceable
- between the occupier of the land or a person with a right in that land, and a public authority
- for the purpose of protecting, restoring or enhancing the natural environment, or natural resources, of land or water.
Legally enforceable

The agreement should specify under what conditions the land must be kept and should also specify under what terms the agreement will be considered breached.

Signatories

The occupier of the land or a person with a right in that land may be the freeholder or a leaseholder, provided that the terms of the lease empower them to enter into such agreements.

A public authority refers to:
- the UK Government
- devolved Governments (Scottish Parliament, Senedd Cymru and Northern Ireland Assembly)
- Public bodies
- Local authorities (such as a county or district council in England, a London borough council, the Common Council of the City of London, and the Council of the Isles of Scilly)
- Approved responsible bodies.
The definition of an approved responsible body is one designated under the Environment Act 2021, s119.

For the purpose of protecting, restoring or enhancing the natural environment, or natural resources, of land or water

This condition is drawn widely. The terms “protecting”, “restoring” and “enhancing” all take their natural English meaning.

Where there is genuine doubt over whether an agreement is qualifying under any or all of the above conditions, refer to Technical.

Examples of qualifying schemes in England include the Sustainable Farming Incentive (SFI), the Countryside Stewardship Higher Tier, and Landscape Recovery. Schemes are being developed in Scotland, Wales and Northern Ireland.
Miss C Hastings v The Royal Wolverhampton NHS Trust: 1305651/2022
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Miss C Hastings v The Royal Wolverhampton NHS Trust: xx-xxxx-xxxx - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/691478729d50fc2fe8161689/xx-xxxx-xxxx.Withdrawal_Judgment.14.08.2025.pdf).
PIM1025 - Introduction: What is an overseas property business?
Source: gov.uk (2025-06-09)


The definition of an ‘overseas property business’ is identical to the definition of a ‘UK property business’ (See PIM1020 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim1020)) except that the land from which the income arises is outside the UK. An overseas property business is a separate business from a UK property business.

The legislation Is contained in section 265 of the Income Tax (Trading and Other Income) Act 2005 (for taxpayers in charge to income tax) and section 206 of the Corporation Tax Act 2009 (for taxpayers in charge to corporation tax).

Please also see PIM4700 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4700) onwards for more details.
Universal Credit if you have a disability or health condition
Source: gov.uk (2025-11-24)

The support that is available for Universal Credit claimants who have a disability or health condition.

This guide provides information on the support and financial help that’s available for people who have a disability or health condition and who are claiming Universal Credit.

It covers Work Capability Assessments and how these relate to the Universal Credit claimant commitment.

There’s also information on how Universal Credit supports you if you’re able to work, prepare for work, or may be able to in the future.

Read more about Universal Credit (https://www.gov.uk/guidance/universal-credit-toolkit-for-partner-organisations).
CTM17540 - Distributions: purchase of own shares: later bonus issue
Source: gov.uk (2025-07-30)


CTA10/S1022 covers the situation where a company repays share capital and subsequently makes a bonus issue of shares, see CTM15420 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15420). In appropriate circumstances the bonus issue is treated as a qualifying distribution.

Where a company carries out a purchase of own shares, to which CTA10/S1033 treatment may or may not apply, a repayment of share capital results. If a later bonus issue is made
- by certain close companies at any time after the purchase of own shares, or
- by other companies within ten years of the purchase of own shares,
there will be a distribution under CTA10/S1022 (3) up to the amount of the repayment of share capital that arose from the purchase of own shares. This is not affected by the granting of clearance under CTA10/S1044. A distribution under CTA10/S1022 will arise even if the member receiving the bonus issue is not the member who received the repayment of share capital on the purchase of own shares.
CTM41320 - Particular bodies: unincorporated associations: trustees
Source: gov.uk (2025-10-03)


Even if, which is doubtful, the trustees of a particular trust could be said to form an association, that would simply be the result of and incidental to their compliance with trustee functions. It would not be correct to say that the trustees were carrying out those functions as an association rather than as trustees. The profits would still accrue to them in a fiduciary or representative capacity for the purposes of CTA09/S6.

On the other hand, an unincorporated association that has income arising from assets may well vest legal ownership of assets in trustees. Clubs with substantial assets often do this to overcome any problems with lack of legal personality. In this case the club is chargeable to Corporation Tax with allowance for any Income Tax that may have been deducted by the trustees.

Deed of settlement companies

The approach of vesting legal ownership of assets in trustees in conjunction with an unincorporated association with members’ shares (known as ‘deed of settlement companies’) was used in Georgian, Regency and early Victorian times to avoid the consequences of the Bubble Act of 1720, which was not repealed until 1825. This provided that

"All undertakings ... presuming to act as a corporate body ... raising ... transferrable stock ... transferring ... shares in such stock ..., either by Act of Parliament or any charter from the Crown, ... and acting under any charter ... for raising a capital stock ... not intended ... by such charter ... and all acting ... under any obsolete charter ... for ever be deemed illegal and void."

Incorporation under the companies acts originated in the registration of the deeds of settlement of these companies under the Joint Stock Companies Act 1844. Limited liability followed in the Limited Liability Act 1855 and registration in recognisably modern form in the consolidating Joint Stock Companies Act 1856 (‘Table A’ and so forth), which also introduced the word 'Ltd'.
Provincial Grand Lodge of Northamptonshire and Huntingdonshire
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 Provincial Grand Lodge of Northamptonshire and Huntingdonshire 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 Provincial Grand Lodge of Northamptonshire and Huntingdonshire recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr I Morrison v Sandstone UK Property Investment Ltd (In liquidation): 4106980/2023
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mr I Morrison v Sandstone UK Property Investment Ltd (In liquidation): 4106980/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68c41c207596dbfa052bff19/Mr_I_Morrison_v_SANDSTONE_UK_PROPERTY_INVESTMENT_LTD__In_Liquidation__-_4106980.2023_-_Judgment.pdf).
Age Well East 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 Age Well East 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 Age Well East 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
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.
IEIM8000445 - Tax Identification Number (TIN)
Source: gov.uk (2025-11-04)


A TIN is a unique number or combination of numbers and letters, issued in a specified format by a jurisdiction to a taxpayer. Its purpose is to identify individuals and entities for tax purposes. A TIN can also include a number with an equivalent level of identification such as a social security number, a personal identification number or code, or a business registration number.

RCASPs must collect the TIN from all cryptoasset users and reportable persons, and confirm it is in the correct format, unless the cryptoasset user is tax resident in a jurisdiction that does not issue a TIN or does not require a TIN to be collected. If the TIN is not in the correct format, it is invalid.

There may be some circumstances where a jurisdiction does not issue TINs to its taxpayers. In these limited instances, a TIN is not required. The RCASP should confirm if the jurisdiction of residence issues TINs or not. The OECD provide an overview of TINs in different jurisdictions. The page can be found here: https://web-archive.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/index.htm

Individual cryptoasset users and controlling persons in the UK

For individual cryptoasset users, or controlling persons in the UK, the National Insurance Number (NINO) will usually be the TIN. The majority of UK tax resident cryptoasset users will have a NINO, however if they do not, they will need obtain a NINO from HMRC. RCASPs can direct cryptoasset users to the following link:

https://www.gov.uk/apply-national-insurance-number

The cryptoasset user can check whether they are eligible for a NINO and apply for one, noting that it may take some time to receive a NINO. If the RCASP chooses to effectuate relevant transactions with the cryptoasset user before the NINO application has been processed, the RCASP should ensure that it has procedures in place to follow up with the cryptoasset user.

Entity cryptoasset users such as companies, partnerships and trusts in the UK

For a company resident in the UK, the TIN will normally be the Company Registration Number (CRN). As NINOs in the UK are only issued to individuals in the UK, the use of a NINO for an entity cryptoasset user would not be acceptable.

For a UK partnership, the TIN will be the partnership Unique Taxpayer Reference (UTR).

For limited liability partnerships (LLPs), the TIN will be the CRN.

For trusts, the TIN will be the trust UTR.
D Francis v Asda Stores Ltd: 1300398/2025
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in D Francis v Asda Stores Ltd: 1300398/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/692f0b449c1eda2cdf03444b/Denise_Francis_v_ASDA_Stores_Limited_-_Judgment_-_1300398.2025.pdf).
Mr K Takacs v Verogen Ltd: 3304298/2023 and 3310822/2023
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr K Takacs v Verogen Ltd: 3304298/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/64f1ba7c9ee0f2000fb7bd84/Mr_K_Takacs_v_Verogen_Ltd_-_3304298-2023_-_SO_Judgment.pdf).

Read the full decision in K Takacs v Verogen Ltd (In Liquidation): 3304298/2023 and 3310822/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/65c3680428a4a0000dd2b9d7/Krisztian_Takacs_v_Verogen_Limited__In_Liquidation__3304298-2023___other___-__Judgment_and_reasons.pdf).

Read the full decision in Mr K Takacs v Verogen Ltd: 3304298/2023 and 3310822/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68481c8dddc1cbd280bcb87f/Mr_K_Takacs_v_Verogen_LTD_3304298-2023___3310822-2023.pdf).
Claim the academy conversion support grant
Source: gov.uk (2025-01-31)

How eligible schools can claim money to support them as they convert to academies, and declare what portion of the grant they have spent.

The academy conversion support grant has now ended. Schools can continue to convert to academy status (https://www.gov.uk/guidance/convert-to-an-academy-information-for-schools).

The academy conversion support grant gives schools up to £25,000 to spend on the process of converting to an academy.

The grant supports schools to convert voluntarily. It will end on 1 January 2025.

To apply for the grant, your school must:
- meet the eligibility criteria
- submit your application by 20 December 2024
We will not accept incomplete or late applications.

We will consider applications in January and February 2025.

Eligibility

Schools must be part of a group of 3 or more schools which:
- are approved to convert
- join the same trust
Special and alternative provision schools (also known as pupil referral units) will be eligible to receive the grant if they get approval to convert either:
- as a single school
- with more than one school
How to apply

Tell your Department for Education (DfE) regions group office before you apply.

Complete the academy conversion support grant claim form (https://assets.publishing.service.gov.uk/media/6723698601ee25b06c4f99ae/Academy_conversion_support_grant_-_claim_form.docx) (MS Word Document, 20.5 KB), and send it to your DfE project lead, to apply. You must meet the conditions of the grant.

Guidance on the process for converting to academy status (https://www.gov.uk/guidance/convert-to-an-academy-information-for-schools) is available.

How you can use the grant

You can use the grant to:
- get legal advice
- pay for software licence transfers
- get advice on human resources and meeting TUPE regulations
- pay rebranding costs
- pay expenses towards setting up the academy trust
Tell DfE how you have spent the grant

Use the declaration of grant expenditure (https://assets.publishing.service.gov.uk/media/672369aec3b359df5056554a/Academy_conversion_support_grant_certificate.docx) (MS Word Document, 19.4 KB) to let your Department for Education project lead know:
- how much of the support grant you have spent on converting to an academy
- if you are carrying a portion of the grant over into your academy’s budget
Interim measures and derogations in merger investigations
Source: gov.uk (2025-06-23)

Guidance on how the Competition and Markets Authority (CMA) uses interim measures and derogations in merger investigations.

This guidance for merging businesses and their advisers sets out how the CMA uses interim measures and derogations in merger investigations, including the:
- circumstances in which the CMA will require interim measures
- form that interim measures will typically take
- types of derogations that the CMA is likely (or unlikely) to grant
- timing for imposing and revoking interim measures, and granting derogations
This guidance was updated to reflect changes to the mergers regime brought about by the Digital Markets, Competition and Consumers Act 2024 (https://www.legislation.gov.uk/ukpga/2024/13/contents).

Templates

The initial enforcement order template is used by the CMA as the basis for interim orders made by it under the Enterprise Act 2002 (as amended) in relation to completed mergers.

Merging businesses should use the derogation request template as a basis for the proposed consent letter granting the derogation that would be issued by the CMA.
Ms K Inaba v Elysium Healthcare Ltd: 3307768/2023
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in Ms K Inaba v Elysium Healthcare Ltd: 3307768/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/664b5a5fbd01f5ed32793ea0/Ms_K_Inaba_v_Elysium_Healthcare_Ltd_3307768.2023_PPH_Judgment.pdf).

Read the full decision in Ms K Inaba v Elysium Healthcare Ltd: 3307768/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/680f5549b0d43971b07f5bec/Mrs_K_Inaba_v_Elysium_Healthcare_Limited_3307768-23_Strike_Out_Judgment.pdf).
Abellio East Midlands Limited 2022 rail contract
Source: gov.uk (2025-02-28)

Rail contract and ancillary legal documents for Abellio East Midlands railway.

The rail contract between the Secretary of State for Transport and Abellio East Midlands Limited, dated 4 October 2022, which ends on the expiry date of 13 October 2030.

This contract replaces the Abellio East Midlands Limited 2019 rail contract (https://www.gov.uk/government/publications/abellio-east-midlands-limited-2019-rail-contract).

These documents form part of the public register of rail passenger contracts (https://www.gov.uk/guidance/public-register-of-rail-passenger-contracts).