theodi/ndl-core-corpus huggingface dataset:
E2E Integration Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We E2E Integration Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 E2E Integration Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- 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.
Handsfree 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 Handsfree 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 Handsfree 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
- 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.
Miss B Surowka v Lorne Fisheries Ltd T/a Inverawe Smokehouse: 4107139/2024
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Miss B Surowka v Lorne Fisheries Ltd T/a Inverawe Smokehouse: 4107139/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677feab16f01ae28ab5c0588/Miss_B_Surowka_v_Lorne_Fisheries_Limited_T.A_Inverawe_Smokehouse_-_4107139.2024_-_Judgment.pdf).
Mr N Mochrie v CSY Architects Ltd: 4106856/2024
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Mr N Mochrie v CSY Architects Ltd: 4106856/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e5764855be617e1490d679/4106856.2024_-_Mr._N._Mochrie_v_CSY_Architects_Ltd._-_Judgment_Issued_20.03.2025.pdf).
2026 Criminal Defence Direct (CDD)
Source: gov.uk (2025-08-26)

Information for organisations interested in delivering Criminal Defence Direct (CDD) services from 4 May 2026.

Latest Updates

26 August 2025 - Publication of a notice to amend the 2026 CDD Procurement Process

We have today issued an amendment notice to the 2026 CDD Procurement Process.

The notice can be found in the ‘documents’ section at the top of this page.

Applicants should download the latest version of the CDD Costs Breakdown Assessment Proforma from the e-Tendering System (https://legalaid.bravosolution.co.uk/web/login.shtml)

Previous Updates

12 August 2025 - Publication of a notice to amend the 2026 CDD Procurement Process

We have today issued an amendment notice to the 2026 CDD Procurement Process.

The notice can be found in the ‘documents’ section at the top of this page.

Applicants should read the latest version of the Criminal Defence Direct Contract 2026: Standard Terms

6 August 2025 - Publication of the Procurement of Criminal Defence Direct Services Frequently Asked Questions (FAQs)

We have today published the Frequently Asked Questions (FAQ) document relating to the Procurement of Criminal Defence Direct Services from 4 May 2026.

The FAQ can be found in the ‘documents’ section at the top of this page.

The deadline for submitting a tender through this procurement process is 17:00 on 28 August 2025.

16 July 2025 - Criminal Defence Direct (CDD) tender opens

Today the Legal Aid Agency (LAA) is inviting tenders for two new CDD Contracts to deliver 24/7 telephone-based legal advice from 4 May 2026. These services support individuals detained at police stations in England and Wales for non-indictable offences.

Key Dates
- Tender opens: 16 July 2025
- Deadline for questions: 30 July 2025 (17:00)
- TUPE data request deadline: 30 July 2025 (17:00)
- Tender submission deadline: 28 August 2025 (17:00)
Who Can Apply

The tender is open to any organisation that meets the LAA’s Conditions of Participation.

How to Apply

Applicants must submit a complete tender via two platforms:

1) Central Digital Platform (CDP) (https://www.find-tender.service.gov.uk/Search) for supplier registration and core information

2) LAA eTendering portal (https://legalaid.bravosolution.co.uk/web/login.shtml) for the CDD Tender Response.

A share code linking the CDP response must be included in the Qualification envelope of the CDD Tender Response.

For full details of the procurement process please read the Application Guide which can be found in the ‘documents’ section above.

Contract documentation is available on the Criminal Defence Direct Contract 2026 (https://www.gov.uk/government/publications/criminal-defence-direct-contract-2026) page.
I R M Gonzalez v St Mary’s Care Ltd: 2307511/2023
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in I R M Gonzalez v St Mary’s Care Ltd: 2307511/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68e4dbf1750fcf90fa6ffe77/Ingris_Rosa_Maya_Gonzalez_v_St_Mary_s_Care_Ltd_2307511-2023_Judgment.pdf).
British Embassy Abidjan
Source: gov.uk (2025-07-29)

The British Embassy in Cote d’Ivoire maintains and develops relations between the UK and Cote d’Ivoire.

Our work covers a range of issues including political, commercial, security and economic questions of interest to the UK and Cote d’Ivoire. We provide emergency consular assistance to British nationals in Cote d’Ivoire.

Find out more on our UK and Cote d’Ivoire news page (https://www.gov.uk/world/cote-d-ivoire/news). We provide services to British nationals living in and visiting Cote d’Ivoire. You can access UK government services while in Cote d’Ivoire (https://www.gov.uk/world/cote-d-ivoire).

If you’re travelling in Cote d’Ivoire, see our Cote d’Ivoire travel advice (https://www.gov.uk/foreign-travel-advice/cote-d-ivoire).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/cote-d-ivoire/british-embassy-abidjan)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document)

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/cote-d-ivoire/british-embassy-abidjan).

Other consular services

Notarial and documentary services

British Embassy Abidjan does not provide notarial and documentary services. However, the embassy can provide a list of public notaries (https://www.gov.uk/government/publications/cote-divoire-list-of-lawyers) who might be able to offer notarial services.
Product Safety Report: Hello by Lionel Richie and Hot by United Colours of Benetton Fragrances sold by Savers Health and Beauty (2510-0144)
Source: gov.uk (2025-12-10)

Product Safety Report for Hello by Lionel Richie and Hot by United Colours of Benetton Fragrances sold by Savers Health and Beauty  presenting a serious chemical risk.

Summary

Product: Hello by Lionel Richie and Hot by United Colours of Benetton Fragrances sold by Savers Health and Beauty

Hazard: The product presents a serious chemical risk as it contains butylphenyl methylpropional (BMHCA), which is prohibited from use in cosmetic products.

Corrective action: Affected products have been withdrawn from the market by Savers Health and Beauty.

Product information

Hazard

The products present a serious chemical risk as they contain butylphenyl methylpropional (BMHCA/lilial), which is prohibited in cosmetic products. BMHCA may harm the reproductive system, may harm the health of the unborn child, and may cause skin sensitisation.

The products do not meet the requirements of Regulation (EC) 1223/2009.

Corrective action

Affected products have been withdrawn from the market by Savers Health and Beauty.

Owners of the affected product should stop using it immediately and seek redress from the place of purchase.

Additional information

PSD case number: 2510-0144

Notified by: Local Authority Trading Standards
M Withey v Northwest Payments Ltd: 6009496/2025
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in M Withey v Northwest Payments Ltd: 6009496/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68c2db808c6d992f23edd8f2/Matthew_Withey_v_Northwest_Payments_Ltd_6009496_2025.pdf).
Mr J Holland v The Asset Exchange Ltd (in administration): 2401336/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mr J Holland v The Asset Exchange Ltd (in administration): 2401336/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67efe260d065389a655cefaf/Mr_J_Holland_v_The_Asset_Exchange_Ltd__in_administration__-_2401336_2024_-_Judgment.pdf).
L Martin v Palmarsh Primary School and Kent County Council: 2308941/2020
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in L Martin v Palmarsh Primary School and Kent County Council: 2308941/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68e7997de5f463a62cb985b2/L_Martin_-v-_Palmarsh_Primary_School__Kent_County_Council_2308941-2020_Strike-Out_Judgment_04.10.25.pdf).
IFM22073 - Real Estate Investment Trust: conditions and tests: balance of business conditions: planning obligations CTA2010/S531(4)(d)
Source: gov.uk (2025-04-17)


For accounting periods beginning on or after 1 April 2022, when applying the Balance of business conditions in relation to the profits (see IFM22070 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22070)) and assets (see IFM22075 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22075)) of the REIT, activities undertaken to comply with obligations under S106 of the Town and Country Planning Act (“S106 activities”) might be excluded as provided for by CTA2010/S531(4)(d) and S531(7A)(b).

This exclusion applies to profits arising to, or assets held within, the residual business as a result of S106 activities undertaken in the course of the property rental business. This reflects the fact that the residual business S106 activities would only be undertaken to pursue the development of property rental business assets.

Where profits arise to, or assets are held in connection with, the property rental business as a result of S106 activities, these are not excluded and are taken into account for the balance of business conditions.

Therefore an assessment needs to be made of whether the profits or assets arising in connection with the S106 activities are of the property rental business or the residual business.

Examples:

REIT X invests in commercial property including a new office block development. To comply with S106 Town and Country Planning Act obligations, the development will include affordable housing. REIT X does not intend to retain residential property investments and will dispose of the housing units immediately.

The development and disposal of the housing units are part of the residual business of REIT X. However, under CTA2010/S531(4)(d) and 7A(b), these assets and profits will not be taken into account when applying the balance of business conditions.

REIT Y is investing in a new development of student accommodation in the same town and also has a S106 obligation to include affordable housing. REIT Y will hold all of the residential accommodation in the development within its property rental business investments. The assets and any profits arising from the affordable housing built for planning reasons therefore relate to REIT Y’s property rental business and will be taken into account when applying the balance of business conditions.
Provisional November 2025 exam entries: GCSE English language and mathematics
Source: gov.uk (2025-11-27)

The number of entries by subject for GCSE in the November exam series in England.

Key headlines

The key headlines regarding the provisional number of entries for the November 2025 series were:
- total GCSE entries in November 2025 increased by 5.8%, from 152,610 in November 2024 to 161,480 in November 2025.
- GCSE English language entries in November 2025 increased by 7.7% from 77,005 in November 2024, to 82,900 in November 2025.
- GCSE mathematics entries in November 2025 increased by 3.9% from 75,605 in November 2024, to 78,580 in November 2025.
- year 12 entries increased by 4.3% from 85,725 in November 2024 to 89,405 in November 2025.
- year 13 and above entries increased by 7.8% from 66,880 in November 2024 to 72,070 in November 2025.
Provide your feedback

We welcome your feedback on our publications. If you have any comments on this statistical release, or how to improve it to meet your needs, please complete our short survey (https://forms.office.com/Pages/ResponsePage.aspx?id=aWQzjmscC0ugbHSKfFhvfL3PBbqJor5EhEJSQVNES3JUMDZNMzVETlVTWUszWkRNV1BJQ1Y1NDFXOCQlQCN0PWcu&r5a0bc03bde26487fa4d235f5a20cde5a=%22Provisional%20November%20exam%20entries%22) or xxx@xxx.xx (mailto:xxx@xxx.xx).
React K9 Security Service 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 React K9 Security Service 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 React K9 Security Service Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CG68430 - Intellectual Property Rights: image rights: asset identification and valuation
Source: gov.uk (2025-09-23)


Identification of the asset

The starting point for “image rights” enquiries is often a request to Shares and Assets Valuation (SAV) to check a valuation placed on the disposal of “image rights”, either as a post-transaction valuation check, as part of pre-enquiry risk assessment or during an enquiry. This is unlikely to be the correct place to start.

The correct starting point should be to establish the nature of the asset concerned, if any. Only once an asset that is not image rights has been identified, can SAV consider a valuation.

Valuation of goodwill

Where the asset disposed of is goodwill, the valuation is often significantly lower than suggested by the taxpayer or agent. There are two broad reasons for this -

(i) in many instances, most or all of the goodwill is personal to the individual and is not capable of transfer CG68010 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68010);(ii) any valuation of a business based on exploiting an image is likely to recognise that in order to conduct the business previously carried out solely by the celebrity, the transferee must acquire the services of the celebrity, which might be expected to cost an amount equivalent to most, if not all, of the transferee’s income.

Example - contractual rights

Celebrities may have contractual rights, for example to make TV or radio programmes, or to write regular newspaper columns. Sportsmen may have contracts to endorse particular manufacturer’s clothing or equipment.

Contractual rights may be assets for CGT purposes CG13000 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13000), but you must consider whether there is any significant value in the rights, if the contract requires the celebrity to carry out stipulated obligations. For example, if a celebrity is contracted to write a weekly column for a national newspaper, if the celebrity transfers that contract to an image rights company (IRC), the net value to the IRC of the right to income from that contract might be greatly reduced (perhaps to nothing) by the value to be placed on the cost to the IRC of obtaining the services of the celebrity to write the column.

Advice from Shares and Assets Valuation

Advice on all issues relating to the valuation of Intellectual Property Rights including goodwill should be submitted to Shares & Assets Valuation.
10 Year Infrastructure Strategy Working Paper
Source: gov.uk (2025-06-27)

A working paper setting out the government’s plan for its 10 Year Infrastructure Strategy.

Responses to the 10 Year Infrastructure Strategy Working Paper aided in the development of UK Infrastructure: A 10 Year Strategy (https://www.gov.uk/government/publications/uk-infrastructure-a-10-year-strategy), which was published on 19 June 2025. The strategy sets out the government’s long-term plan for economic, housing and social infrastructure to drive growth.

Over recent years uncertainty about infrastructure plans and policy has inhibited investment in programmes and supply chains, pushing up end costs for consumers. Infrastructure investment is essential for delivering the government’s missions – growth, housing, clean energy and net zero, and improved public services.

The 10 Year Infrastructure Strategy seeks to reduce uncertainty by bringing together a long-term plan for the country’s social, economic and housing infrastructure. The Strategy will also set out an institutional framework to support its implementation, including setting out the role of public financing institutions such as the National Wealth Fund and how the Strategy will support other strategies such as the industrial strategy.

The Strategy sits at the heart of the Government’s growth mission and seeks to drive growth and productivity through providing stability and certainty to the market about the long term plan for infrastructure.

This paper sets out the government’s plans for the Strategy and some key areas under consideration.
ACRE advice: applications to market GM oilseed rape
Source: gov.uk (2025-10-20)

ACRE's advice on applications to market genetically modified oilseed rape.

Generic advice ACRE has provided for applications to market herbicide-tolerant oilseed rape for uses excluding cultivation. This advice applies where ACRE considers a GM oilseed rape variety poses no greater risk to human health and the environment than non-GM varieties.

Prior to the UK’s exit from the EU, applications to market GM crops in the UK were made at EU level, and approval applied across the UK. On leaving the EU, the UK continued to recognise existing EU-level approvals. Following the UK’s exit from the EU, products are approved for marketing separately in each territory of GB.
Grenfell Tower
Source: gov.uk (2025-05-29)

Information relating to the fire at Grenfell Tower.

Grenfell community updates

Information for the Grenfell community (https://www.gov.uk/government/topical-events/grenfell-community-updates)

Soil and environmental checks

Information on soil and environmental checks around Grenfell Tower (https://www.gov.uk/guidance/soil-and-environmental-checks)

Building Safety Programme

Find out more and receive updates on the Building Safety Programme, established by the government to identify buildings of concern through a comprehensive checking and testing process (https://www.gov.uk/guidance/building-safety-programme)

Enquiries about the fire safety of your building

Information about what you can do if you have concerns regarding the safety of your building (https://www.gov.uk/government/publications/fire-safety-of-your-building-advice-for-tenants-and-residents/fire-safety-of-your-building-for-tenants-and-residents)
Cabinet Office: Business expenses, hospitality and meetings, July to September 2024
Source: gov.uk (2025-01-30)

Data on senior officials' business expenses and hospitality, and meetings held between external organisations and individuals with Permanent Secretaries, Directors General, Commercial and Finance Directors, Directors who are Senior Responsible Owners in the GMPP.

Data on senior officials’ business expenses and hospitality, and meetings held between external organisations and individuals with Permanent Secretaries, Directors General, Commercial and Finance Directors, Directors who are Senior Responsible Owners in the GMPP.
IHTM04274 - Foreign settled property: identifying settled property
Source: gov.uk (2025-04-07)


The expression ‘property comprised in a settlement’ in IHTA84/S48 (3) means the items of property (IHTM04030 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04030)) held in the settlement (IHTM16042 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16042)) at the time of the chargeable event you are considering. In determining the locality (IHTM27071 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27071)) of any particular property you should consider the property in its current form and not its previous history. Example Stella, who is never a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000#)), transfers a house in Germany and some UK securities into a settlement for Xavier (also not a long-term UK resident) for his life with remainder to Yolanda. On Xavier’s death - the potentially chargeable event - the settled fund consists of:

Option 1: a villa in Spain.

Option 2: land in the UK.

Option 3: a house in Spain and some UK securities.

With Option 1 the villa is excluded property even though it partly represents the proceeds of what was previously UK property (the securities).

The land in Option 2 is not excluded property although it is partly derived from the proceeds of sale of the German house.

In Option 3 the house in Spain is excluded property but the UK securities are not.
St Ives Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 St Ives Town Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

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.
Miss M Stuart  v Glasgow City Council and Cordia (Services) LLP: 115423/2009
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Miss M Stuart v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af55f7a75f02dffca29b94/Miss_M_Stuart_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx-_Judgment.pdf).
Miss J Waites v Community Integrated Care: 6002256/2025
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Miss J Waites v Community Integrated Care: 6002256/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68527d626078645cafcac9dc/Miss_J_Waites_v_Community_Integrated_Care_-_6002256_2025_-_Judgment.pdf).
TSEM4710 - Settlements Legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2025: Removal of Protected Foreign-Source Income (PFSI)
Source: gov.uk (2025-04-07)


For details of the rules introduced from 6 April 2017 on Protected Foreign-Source Income (PFSI), see TSEM 4610 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4610).

From 6 April 2025 the trust protections no longer apply to the settlements legislation and therefore sections 628A through to section 628C and section 630A ITTOIA 2005 have been repealed.

References to PFSI have been removed from various sections, the main ones being sections 624 and 629 ITTOIA 2005.The removal of PFSI means that income arising under the settlement from 6 April 2025 will be treated as income of the UK resident settlor if either of the following charging provisions apply:

S624 ITTOIA 2005 – income where settlor retains an interest;

S629 ITTOIA 2005 - income paid to ‘relevant’ children of settlor

Reference to ‘unprotected’ income has been removed from sections 635 through to 637 ITTOIA 2005. The removal of the concept of PFSI means that ‘protected’ income will no longer arise.

New section 643ZB ITTOIA 2005 will ensure PFSI that has arisen between 6 April 2017 and 5 April 2025 and Transitional Trust Income (TTI) that has arisen between 6 April 2008 and 5 April 2017 cannot be taxed under sections 624 or 629. However, if a benefit or onward gift is provided to the settlor or a close family member, there could be a charge under section 643A ITTOIA 2005 to the extent that it can be matched to PFSI/TTI arising before 6 April 2025.

TTI and PFSI-what are they and when do they accrue?
SEM Help 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 SEM Help 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 SEM Help Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Wintergreen-UK CIC
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 Wintergreen-UK CIC 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 Wintergreen-UK CIC 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.
Agent Update: Issue 127
Source: gov.uk (2025-07-02)

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

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

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

Older updates are on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https://www.gov.uk/government/collections/agent-update).
Design hearing decision: O/1007/22
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 8 November 2022.

Design decision O/1007/22 (https://assets.publishing.service.gov.uk/media/6376057c8fa8f57710e9f355/o100722.pdf)

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

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

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Independent Review of Carer’s Allowance overpayments: Terms of Reference
Source: gov.uk (2025-03-19)

The independent review is commissioned by the Secretary of State for Work and Pensions to obtain an independent view of the situation and its causes, and to recommend potential solutions.

The Terms of Reference sets out the purpose, context, and scope of the review, as well as the operation of the review and deliverables.

The independent review will establish:
- how overpayments of Carer’s Allowance linked to earnings have occurred
- what can best be done to support those who have accrued them
- how to reduce the risk of these problems occurring in future
Mrs K Pryce and Miss C Ingram v First Thought Care Services Ltd: 1400137/2024 and 1400140/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mrs K Pryce and Miss C Ingram v First Thought Care Services Ltd: 1400137/2024 and 1400140/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6909d03214b040dfe8292216/Mrs_K_Pryce___Miss_C_Ingram_V_First_Thought_Care_Services_Limited_-_1400137.2024___1400140.2024_-_Judgment.pdf).
Secretary of State marks 80th anniversary of VE Day
Source: gov.uk (2025-05-08)

The Secretary of State for Northern Ireland Hilary Benn MP marked the 80th anniversary of VE Day by opening a special World War II exhibition at Antrim Castle Gardens.

VE Day is an occasion to remember the huge sacrifice made by that great generation so that we might live in peace and freedom.

That is the message from the Secretary of State for Northern Ireland Hilary Benn, who has commemorated VE Day with a number of visits around Northern Ireland. Today, (Thursday 8 May), marks 80 years since Victory in Europe Day when the Second World War came to an end in Europe. The long anticipated news resulted in millions celebrating the end of the war, with street parties, dancing and singing across the country.

Mr Benn marked VE day by officially opening a special World War II exhibition at Antrim Castle Gardens, hosted by Antrim and Newtownabbey Borough Council. He then travelled to the Ulster Aviation Society, where he met with Fred Jennings, a World War II Veteran.

The Secretary of State also took time to visit the NI War Memorial Museum, which focuses on Northern Ireland’s role in the Second World War and the impact that the war had on its people.

He finished his day of VE Day commemorations by attending a Service of Remembrance with Thanksgiving at St Patrick’s Church of Ireland Cathedral in Armagh.

At the end of his engagements, Mr Benn said:

VE Day 80 is our opportunity to remember and to honour the extraordinary courage of that great generation of World War Two veterans.

Today should remind us all that the cost of peace must never be forgotten. As we hear the stories of those who served and express our profound gratitude to them, let us remember that it was their sacrifice that enabled us to live in peace and freedom.
Strengthening the standards and conduct framework for local authorities in England
Source: gov.uk (2025-11-11)

This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.

This consultation seeks views on introducing measures to strengthen the standards and conduct regime in England and ensure consistency of approach amongst councils investigating serious breaches of their member codes of conduct, including the introduction of the power of suspension.

Specific proposals being consulted upon for legislative change include:
- the introduction of a mandatory minimum code of conduct for local authorities in England
- a requirement that all principal authorities convene formal standards committees to make decisions on code of conduct breaches, and publish the outcomes of all formal investigations
- the introduction of the power for all local authorities (including combined authorities) to suspend councillors or mayors found in serious breach of their code of conduct and, as appropriate, interim suspension for the most serious and complex cases that may involve police investigations
- a new category of disqualification for gross misconduct and those subject to a sanction of suspension more than once in a 5-year period
- a role for a national body to deal with appeals
In addition, the consultation seeks views on how to empower victims affected by councillor misconduct to come forward and what additional support would be appropriate to consider.

Local government is a devolved matter. This consultation applies to England only, other than where it applies to Police and Crime Panels where it applies to England and Wales, as policing is reserved.

Email questions or technical problems to: xxx@xxx.xx (mailto:xxx@xxx.xx)