theodi/ndl-core-corpus huggingface dataset:
DT6400 - Double Taxation Relief Manual: Guidance by country: Ecuador
Source: gov.uk (2025-12-08)


Title: Convention between the government of the United Kingdom of Great Britain and Northern Ireland and the government of the Republic of Ecuador for the elimination of the double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance

Signed: 7 August 2024

Statutory Instrument number: SI 2024 No. 1365

Entered into force: 19 December 2024

Has effect:
- in Ecuador from 1 January 2025 in respect of taxes on income
- in the UK, in respect of taxes withheld at source, from 1 January 2025, in respect of income tax and capital gains tax, from 6 April 2025; in respect of corporation tax, from 1 April 2025
The text of the convention currently in force can be found at the following link:

Ecuador: tax treaties - GOV.UK (https://www.gov.uk/government/publications/ecuador-tax-treaties)
Andre Katz
Source: gov.uk (2025-04-29)

Andre is a Non-Executive Member of the Audit and Risk Committee at HM Revenue and Customs and the Department for Energy Security and Net Zero. He is also the Senior Independent Director and Audit and Risk Committee Chair at the Criminal Cases Review Commission, and a Non-Executive Member of the Chartered Insurance Institute’s Audit and Risk Committee. A Chartered Accountant and Certified Member of the Institute of Risk Management, he has over 25 years’ experience as a leader in risk management, assurance and operational resilience. He has held senior roles in large, complex and global organisations across a range of sectors, including Dixons Retail, BT and Lloyds Banking Group.  Andre also continues to advise organisations as a consultant on risk, assurance and resilience.

Andre is a Non-Executive Member of the Audit and Risk Committee at HM Revenue and Customs and the Department for Energy Security and Net Zero.

He is also the Senior Independent Director and Audit and Risk Committee Chair at the Criminal Cases Review Commission, and a Non-Executive Member of the Chartered Insurance Institute’s Audit and Risk Committee.

A Chartered Accountant and Certified Member of the Institute of Risk Management, he has over 25 years’ experience as a leader in risk management, assurance and operational resilience.

He has held senior roles in large, complex and global organisations across a range of sectors, including Dixons Retail, BT and Lloyds Banking Group.

Andre also continues to advise organisations as a consultant on risk, assurance and resilience.
The United Kingdom welcomes the efforts of the Organisation of Islamic Cooperation to strengthen its role in conflict prevention: UK statement at the UN Security Council
Source: gov.uk (2025-07-23)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN Security Council open debate on maintaining international peace and security.

I welcome the opportunity today to discuss the OIC’s important cooperation with the UN on the resolution of conflicts and securing lasting peace and prosperity.

I will make three points, President.

First, the United Kingdom welcomes the efforts of the OIC to strengthen its role in conflict prevention, confidence-building, peacekeeping and mediation.

In particular, we thank OIC members for their invaluable commitment of troops to UN Peacekeeping Operations.

Effective cooperation and sharing of information between the UN and the OIC is important for developing coherent strategies for conflict prevention to support national prevention efforts.

Second, the United Kingdom values the role of the OIC and its Member States as a key partner in our shared fight against terrorism and violent extremism.

This requires a multi-dimensional approach with the support of all relevant UN agencies, regional organisations, governments and civil society partners.

We encourage the UN and the OIC to maintain close coordination to ensure the protection of human rights while countering terrorism.

Third, the United Kingdom welcomes its broadening and deepening relationship with the OIC and its members, including this week hosting the OIC’s International Academy of Jurisprudence to strengthen collaboration on key issues and interfaith dialogue.

We value this collaboration not least because inclusive governance and respect for human rights are fundamental underpinnings of peace and prosperity. And the United Kingdom firmly believes the right to freedom of religion or belief has a crucial role to play in this regard.

Religious intolerance and persecution fuel instability, impeding both conflict prevention and resolution, as we sadly see in a number of the conflicts on this Council’s agenda.

That is why the United Kingdom was proud to co-pen Security Council resolution 2686 with the United Arab Emirates in 2023. This was the first time a Security Council resolution had directly addressed the persecution of religious minorities in conflict settings. We remain committed to the full implementation of resolution 2686.

In conclusion, President, when freedom of religion or belief is respected for all, and interreligious dialogue is promoted, we can build trust and understanding between communities, helping to secure sustainable peace.

Thank you, President.
Ofqual's statistics: policies and procedures
Source: gov.uk (2025-10-30)

Ofqual’s policies and procedures for producing official statistics and complying with the Code of Practice for Statistics.

For more information on Ofqual’s statistical releases, see our Statistics at Ofqual (https://www.gov.uk/government/organisations/ofqual/about/statistics) page.

For any queries relating to any of our statistics, or our policies and procedures for producing them, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Head of Profession for Statistics: Ben Cuff
R R Pereira v R De Andrade: 3302527/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in R R Pereira v R De Andrade: 3302527/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68b95ff5b0a373a01819fdf5/Reginaldo_Rangel_Pereira_-_v_-_Richarlison_de_Andrade___3302527-2024_-_Judgment.pdf).
Mr R Sanders v Royal Mail Group Ltd: 3302492/2024
Source: gov.uk (2025-04-03)

Employment Tribunal decision.

Read the full decision in Mr R Sanders v Royal Mail Group Ltd: 3302492/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ed2fcc53fa8521c3248bcb/Mr_R_Sanders_v_Royal_Mail_Group_Limited_3302492-2024.pdf).
DBT: spending over £500, January 2024
Source: gov.uk (2025-02-27)

Spending by electronic purchasing card solution (ePCS), over £500.

Department for Business and Trade (DBT) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).
Big Yellow Self Storage
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 Big Yellow Self Storage 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 Big Yellow Self Storage recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Aero Tec Laboratories 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 Aero Tec Laboratories 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 Aero Tec Laboratories 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
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Putting fans first: consultation on the resale of live events tickets
Source: gov.uk (2025-11-19)

The government is consulting on proposals to strengthen consumer protections in relation to ticket resales.

This consultation aims to improve our understanding about ongoing problems in the ticket resale market and to seek views on potential proposals aimed at improving fairness for fans.

We encourage all interested stakeholders to respond including:
- fans
- ticketing platforms
- the wider live events sector
This consultation has been prepared by the Department for Business and Trade (DBT) and the Department for Culture Media and Sport (DCMS).

Pricing practices: call for evidence

We are simultaneously running a call for evidence on pricing practices in the live events sector (https://www.gov.uk/government/calls-for-evidence/putting-fans-first-call-for-evidence-on-pricing-practices-in-the-live-events-sector).

We encourage respondents to review both the consultation and the call for evidence in tandem and respond to both.
TRA proposes countervailing measure on PET from India be kept
Source: gov.uk (2025-05-30)

The TRA has set out its intended recommendation in a Statement of Essential Facts for its review of countervailing measures on PET from India.

The Trade Remedies Authority (TRA) has published its initial findings that a countervailing measure on imports of polyethylene terephthalate (PET) from India be maintained for a further five years.

The proposal, published in a Statement of Essential Facts (https://www.trade-remedies.service.gov.uk/public/case/TS0060/submission/7d5e6cff-7cbd-4ac5-b022-f1cf392b5bc8/) follows an assessment that subsidised imports are likely to recur if the measure was no longer applied and that injury to UK industry would also be likely to recur. The TRA also found that maintaining the measure is in the economic interest of the UK.

The TRA found that while Indian imports of PET during the investigation period were low (just 24 tonnes in 2023), the subsidy programmes identified in the original EU measure still exist and are likely to continue. The investigation also concluded that UK industry remains vulnerable to injury, with falling sales, reduced production capacity, and evidence of underutilisation among domestic producers.

The intended recommendation is to maintain existing countervailing duty rates, ranging from 0% to 13.8%, until August 2029.

Interested parties now have until 13 June 2025 to comment on the SEF. Responses will be considered before the TRA makes its final recommendation to the Secretary of State for Business and Trade.

The SEF and public file for this case can be accessed here (https://www.trade-remedies.service.gov.uk/public/case/TS0060/submission/7d5e6cff-7cbd-4ac5-b022-f1cf392b5bc8/)

Notes to editors:

The Trade Remedies Authority (TRA) is the UK body that investigates whether trade remedy measures are needed to counter unfair trading practices and unforeseen surges in imports.

The TRA is an arm’s length body of the Department for Business and Trade.

The period of investigation for this transition review was 1 January 2023 – 31 December 2023. The injury period was 1 January 2020 – 31 December 2023.

This review forms part of the UK’s ongoing assessment of trade remedy measures transitioned from the European Union.

Polyethylene Terephthalate (PET) is a type of plastic commonly used in food and beverage packaging, including bottles and containers.

Countervailing (anti-subsidy) duties are one of three trade remedy tools used to address goods that are being unfairly subsidised by overseas governments and causing injury to UK industry.
EM on UK/EU Withdrawal Agreement Joint Committee decision
Source: gov.uk (2025-04-23)

The government's summary of a decision to be taken by the UK/EU Withdrawal Agreement Joint Committee to add EU legislation to the Windsor Framework.

This explanatory memorandum is about a decision of the UK/EU Withdrawal Agreement Joint Committee to add Regulation (EU) 2024/1252 of the European Parliament and of the Council of 11 April 2024 establishing a framework for ensuring a secure and sustainable supply of critical raw materials and amending Regulations (EU) No xx-xxxx-xxxx, (EU) 2018/858, (EU) 2018/1724 and (EU) 2019/1020 (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R1252&qid=1745493847811) to the Windsor Framework to apply in Northern Ireland.

It was submitted by The Rt Hon Douglas Alexander MP, Minister for Trade Policy and Economic Security, Department for Business and Trade.
MH&A
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 MH&A 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 MH&A recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
COM44010 - Case records: agents: agent acting for a company
Source: gov.uk (2025-08-14)


A person or body can be appointed to act as an agent for a company. HMRC only communicates with an agent in writing or over the telephone if we have received a form 64-8 giving us authority to do so and the ‘64-8’ signal is set on the COTAX record. We also accept online returns from an agent, whether or not the ‘64-8’ signal is set. Authorisation on form 64-8 can be given on paper or electronically using the CT Online Service.

As long as an agent has a COTAX agent record, they can submit a return for a company for which they are not authorised by a form 64-8. Function DRTN (Display Return Details) shows that the return has been submitted by a filing only agent. We do not hold authority to correspond with the agent that submitted the return.

Each agent is identified by a unique code in COTAX. You use the agent ID to enter or amend agent details on a company’s COTAX record using function AMAG (Add/Amend Agent), and to set the ‘64-8’ signal to ‘Y’ when you receive a 64-8 giving authority to correspond with the agent representing a company. An agent can also complete a CT online agent’s authorisation that automatically sets the ’64-8’ signal on the company’s record.

You can see the agent acting for a company and whether the ‘64-8’ signal has been set using the View Agent’s Details screen in function VTPR (View Taxpayer Record). You can also see who set the 64-8 received signal as follows:
- ‘owning office’ where the 64-8 signal was set manually by the responsible office
- ’centrally’ when the Agent Maintainer Team within the Agent Compliance Team has set the signal
- ’online by company’ where the company has used the CT Online Service to authorise the agent
- ‘online by agent’ where the agent has used the CT Online Service to show that the company has given 64-8 authorisation
- ‘not received’ if there is no 64-8 authorisation to correspond with the agent
When a Debt Management office or the HMRC Payments receive notification that a new agent is acting for a company, they should send the information to the CT responsible office shown in function VTPR (View Taxpayer).

When, occasionally, a company has more than one agent acting for them, the most recent agent is shown on all view functions. See COM44050 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com44050) for details of how to view details of all current agents acting.

A paper form 64-8 must contain the original signature of an officer for the company.

See COM44011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com44011) for a list of functions to use in particular situations.
Mr M Fraser v Nucore Group Ltd: 4111647/2021
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Mr M Fraser v Nucore Group Ltd: 4111647/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e5726ebb6002588a90d675/4111647.2021_-_Mr_M_Fraser_v_Nucore_Group_Ltd__Judgment_Issued_07.09.2022.pdf).
Miss J Mane v The Elephant Pubs & Restaurant Ltd: 2300567/2023
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Miss J Mane v The Elephant Pubs & Restaurant Ltd: 2300567/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67adfbf5a1d2c59f9ba29ad7/Jane_Mane_v_The_Elephant_Pubs___Restaurant_Ltd_-_2300567-2023__Judgment_.pdf).
SPE13435 - Production accessories: authorisation
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).

If catalysts are to be used to assist processing of free circulation goods, details of these production accessories should be included in boxes 7 & 9 of the IP application form SP3 to enable the authorising office to identify the free circulation goods to be processed and the intended destination of the processed products. The application and authorisation letter must clearly show the proportion of catalyst deemed to be present in all the processed products.

https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

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
Miss M Wawrzyniak v Iron Bull Roadhouse: 6017099/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Miss M Wawrzyniak v Iron Bull Roadhouse: 6017099/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68889116a11f859994409135/Miss_M_Wawrzyniak_-vs-_Iron_Bull_Roadhouse_-_Judgment.pdf).
Participation in education, training and employment: 2024
Source: gov.uk (2025-06-26)

National participation figures for 16 to 18 year olds at end 2024, and updates to estimates for end 2019-2023.

This statistical release provides national participation in education, training and employment figures for 16- to 18-year-olds to the end of 2024.

It contains information from different post-16 learning options, including:
- school
- further education colleges
- apprenticeships
- higher education
Headline measures are the percentages of 16- to 18-year-olds:
- in education and apprenticeships
- who are not in education, employment or training
Breakdowns are set out by:
- age
- sex
- mode of study
- type of learning
- institution type (for example, further education colleges or schools)
- labour market status
- highest qualification being studied
Post-16 statistics team

Sally Marshall, Data Insight and Statistics DivisionDepartment for Education 2 St Paul’s Place 125 Norfolk Street Sheffield S1 2FJ

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
The AAIB has sent a team of inspectors to Birmingham Airport
Source: gov.uk (2025-08-06)

An investigation into an incident which occurred on 6 August has begun

The AAIB has started an investigation into an incident at Birmingham Airport, which occurred on 6 August. A multi-disciplinary team including inspectors with expertise in aircraft operations, engineering and recorded data have been deployed to the airport.
Gardiner & Theobald LLP
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 Gardiner & Theobald LLP 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 Gardiner & Theobald LLP 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 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.
Nottingham City Council: Explanatory Memorandum (updated 21 November 2025)
Source: gov.uk (2025-11-21)

Revised Explanatory Memorandum to the Directions made under section 15(5) and (6) of the Local Government Act 1999 in respect of Nottingham City Council on 22 February 2024.

Revised Explanatory Memorandum to the Directions made under section 15(5) and (6) of the Local Government Act 1999 in respect of Nottingham City Council to reflect the change made to the Commissioner team by Ministers on 21 November 2025.​
Mr H S Lam v LC Leeds Bike Shop Ltd (in creditors voluntary liquidation) and The Secretary of State for Business and Trade: 6003225/2024
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mr H S Lam v LC Leeds Bike Shop Ltd (in creditors voluntary liquidation) and The Secretary of State for Business and Trade: 6003225/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6798b46ecfd3deafa04fdf12/Mr_HS_Lam_v_1.__LC_Leeds_Bike_Shop_Limited__in_creditors_voluntary_liquidation__2._The_Secretary_of_State_for_Business_and_Trade_6003225.2024.pdf).
Global Infusion 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 Global Infusion 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 Global Infusion 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
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.
IDG40630 - Sharing information outside of HMRC: disclosure in insolvency cases: enquiries from a liquidator, administrative receiver or administrator
Source: gov.uk (2025-10-23)


Liquidators, administrators and administrative receivers are appointed to companies only. Upon their appointment the individual insolvency practitioner appointed ‘stands in the shoes of the company’ i.e. they become the company. Therefore you can disclose anything to them concerning the company’s affairs that you would have been able to disclose to the company. However, you should note that if a receiver is appointed under the Scots law of receivership, their powers do not extend to authorising the release of information to third parties. When a liquidator is appointed to act for a company, staff should consider obtaining consent from the liquidator to communicate with HMRC via email, in line with HMRC email protocols.

Disclosure must be limited to information about the company that it would ordinarily be aware of. For example:
- correspondence between HMRC and the company
- details of payments made by the company
- reports of meetings attended.
You cannot disclose:
- internal HMRC memos which the company would not be aware of
- information about the directors’ personal affairs.
However, as the insolvency practitioner stands in the company’s shoes he or she is entitled to make any Data Protection Act or Freedom of Information Act requests that the company could otherwise have made.
UK victims of Qadhafi-sponsored IRA terrorism: 2020 scoping report by the Foreign Secretary's Special Representative
Source: gov.uk (2025-10-20)

The UK government has published previously withheld information from the Shawcross Report (2020), an internal investigation into Qadhafi-sponsored IRA terrorism.

The UK government is today, 20 October 2025, publishing previously withheld information from an internal investigation into Qadhafi-sponsored IRA terrorism: the Shawcross report, which was written in 2020.

The purpose of the report was to gather information on the subject of compensation for UK victims of Qadhafi-sponsored IRA terrorism. The regime’s support enabled more sophisticated and deadly attacks in the 1980s and 1990s, including the Docklands, Baltic Exchange, Warrington, and Enniskillen bombings, which killed 18 people and injured hundreds.

The Shawcross Report was commissioned by the previous government as an internal report drawing on a series of private and confidential conversations. As such, it would not be appropriate to release the full report, and doing so could harm the UK’s national interests. However, the government recognises the strong public interest in its findings and is therefore publishing key elements to demonstrate its commitment to transparency, support those affected, and provide greater clarity on the complex issues at hand.
Social care common inspection framework (SCCIF): boarding schools and residential special schools
Source: gov.uk (2025-04-04)

Guidance on how Ofsted inspects boarding schools and residential special schools.

This framework sets out Ofsted’s process for inspecting boarding schools and residential special schools.

Our approach is underpinned by the following 3 principles that apply to all social care inspections:
- to focus on the things that matter most to children’s lives
- to be consistent in our expectations of providers
- to prioritise our work where improvement is needed most
Planning teams: access automated email responses for local plan consultations
Source: gov.uk (2025-02-27)

Learn how to access and update a database generated by the Microsoft Outlook automation.

Working with your IT department, you should have been able to install the email automation (https://www.gov.uk/guidance/it-specialists-automate-processing-of-local-plan-consultation-responses).

Now you can find out how to access the email response database, export the data, and update it if you need to.

Access and use the database

If you’ve successfully tested the automation and everything is working properly, you should now be able to use the database.

Go to your SharePoint site.

Select the Settings gear icon and then Site contents.

There will be a folder called Planning Consultation Emails – select this folder to open it.

There will be a sub-folder with the name of the list you created during the set-up process. All emails are stored in this folder.

Update the status of any downloaded email by selecting the individual row the email is on.

A new panel will appear with all the details of that specific email, and you can edit the status from this panel.

Export your data

Once you’ve accessed your spreadsheet, you need to export it before you can use it.

Go to your SharePoint site and select Export at the top of the page.

Choose Export to Excel and download the file.

Open your file in Excel.

You’ll be able to see most of the email data, including the location in SharePoint where the email is saved. You will not be able to see any attachment data except the number of files that were attached.

Updating your exported database

Even after you’ve exported the database, you can still pull new emails through to it by following these steps.

The database will only export unread emails. If you have manually opened a response, you must mark it as Unread again for it to be exported.

You will need to ask an IT specialist to manually run the automation before following the steps below.

Open your downloaded Excel spreadsheet.

Select the Data tab at the top of the Excel spreadsheet.

Select Refresh all. This will bring any new emails that are in the database through to your Excel spreadsheet.

Select Save once you’ve done this so you do not lose any data.

Share your feedback

If you implement the automation yourself, we’d like to hear your feedback and any suggestions for improvement. You can share your thoughts at xxx@xxx.xx (mailto:xxx@xxx.xx)
Miss E Nowak v Youth Engagement Solutions Ltd: 3302592/2025
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in Miss E Nowak v Youth Engagement Solutions Ltd: 3302592/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d28141c908572e81248b86/Miss_E_Nowak_v_Youth_Engagement_Solutions_Ltd_3302592_2025_Judgment.pdf).
Mr E Mapianda v 101 Nightclub: 1310719/2022
Source: gov.uk (2025-08-22)

Employment Tribunal decision.

Read the full decision in Mr E Mapianda v 101 Nightclub: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/68a4630fcd7b7dcfaf2b5eb5/Mr_E_Mapianda_v_101_Nightclub_-_1310719_2022_-_Strike_Out.pdf).
Miss A Towers and Miss P Milton v  Care Match UK Elite Staffing Ltd (in creditors voluntary liquidation) and The Secretary of State for Business and Trade: 2306512/2024 and Others
Source: gov.uk (2025-07-24)

Employment Tribunal decision.

Read the full decision in Miss A Towers and Miss P Milton v Care Match UK Elite Staffing Ltd (in creditors voluntary liquidation) and The Secretary of State for Business and Trade: 2306512/2024 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/688104c96a7ea0e1ce1d359c/1__Miss_A_Towers_2__Miss_P_Milton_v_1__Care_Match_UK_Elite_Staffing_Ltd__in_creditors_voluntary_liquidation__2__The_Secretary_of_State_for_Business_and_Trade_2306512-2024_Judgment.pdf).
Mr A Alexandropoulos v Advice UK: 6020140/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr A Alexandropoulos v Advice UK: 6020140/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684050a739a53c0dca9fe7f5/Mr_A_Alexandropoulos_v_Advice_UK_-_6020140_2024_-_Judgment.pdf).
IMEXPG201000 - Background: Off-shore pipe-lines
Source: gov.uk (2025-11-25)


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

The existing off-shore pipelines are listed in a table at Appendix A IMEXPG601000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg601000); some of these pipelines lie outside UK territorial waters.The on-shore terminals which the oil pipelines discharge at are listed in AppendixB IMEXPG602000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg602000).Oil-fields are listed in Appendix C IMEXPG603000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg603000).
Mr A Hillier v Transport UK East Anglia Ltd T/a Greater Anglia: 2217740/2024
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr A Hillier v Transport UK East Anglia Ltd T/a Greater Anglia: 2217740/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67c6baf816dc9038974dbdf5/Mr_A_Hillier_v_Transport_UK_East_Anglia_Limited_Trading_As_Greater_Anglia_-_2217740-2024.pdf).

Read the full decision in Mr A Hillier v Transport UK East Anglia Ltd T/a Greater Anglia: 2217740/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67ff95d8393a986ec5cf8e12/Mr_A_Hillier_v_Transport_UK_East_Anglia_Limited_Trading_As_Greater_Anglia_-_2217740-2024_-_Judgment_with_Reasons.pdf).
Mr J McMillan v Beacon Education MAT Ltd: 1400340/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr J McMillan v Beacon Education MAT Ltd: 1400340/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66f12bc04dd30ab91a9a8cd7/Mr_J_McMillan_V_Beacon_Education_MAT_Limited_-_1400340.2024_-_Judgment.pdf).

Read the full decision in Mr J McMillan v Beacon Education MAT Ltd: 1400340/2024 - Judgment (https://assets.publishing.service.gov.uk/media/683d63fae2008d4b92c80e27/Mr_J._McMillan_-vs-_Beacon_Education_MAT_Limited_-_1400340.2024_-_Judgment.pdf).

Read the full decision in Mr J McMillan v Beacon Education MAT Ltd: 1400340/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6846e6415e92539572806170/Mr_J._McMillan_-vs-_Beacon_Education_MAT_Limited_-_1400340.2024_-_Reasons.pdf).
The role of (mis)perceptions in product choice: evidence from a randomised trial in Zambia
Source: gov.uk (2025-05-02)

This study examines whether small retailers are deterred from stocking products by misperceptions about their profitability.

Abstract

The authors designed a simple algorithm to identify products that were not stocked by many retailers despite being stocked and profitably sold by similar shops. They found that retailers not stocking the products generally expect the products to be unprofitable. They subsidized a randomly selected subset to stock the products and found that they earn comparable profits to those who stock the product at baseline.

This paper is part of the Private Enterprise Development in Low-Income Countries (PEDL) programme.

Citation

Shenoy A and Park DS. ‘The role of (mis)perceptions in product choice: evidence from a randomised trial in Zambia’ PEDL Research Note 2025

Links

The role of (mis)perceptions in product choice: evidence from a randomised trial in Zambia (https://pedl.cepr.org/publications/role-misperceptions-product-choice-evidence-randomised-trial-zambia)
Gardenworx maintenance 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 Gardenworx maintenance 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 Gardenworx maintenance limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
EXPP2000 - National Export System (NES) and authorisation procedures: contents
Source: gov.uk (2025-11-24)


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

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