theodi/ndl-core-corpus huggingface dataset:
New contribution-based settlement model to reduce net migration
Source: gov.uk (2025-09-29)

Update on upcoming changes to settlement policy.

The Home Secretary has announced a proposed new contribution-based settlement model to reduce net migration, boost integration and reduce pressure on public services.

To ensure people contribute to the economy and society before being able to settle in the UK, under the new model they will have to be lawfully resident in the UK for the minimum of 10 years, double the current period.

A person can earn a reduction in the number of years if they meet earnings or integration requirements, while those who have been non-compliant at any point will be required to wait longer – or have their claim refused outright.

The Home Secretary has set out the proposed conditions for gaining indefinite leave to remain in the UK, including being in work, making a certain level of National Insurance contributions, not taking any benefits payments, learning English to a high standard, having a spotless criminal record, and giving back by, for example, working in your local community.

The plans will be subject to a consultation, which will be launched by the end of the year and be open to contributions from the public.

The Home Secretary has also announced a “Winter of Action” following the success of this year’s Safer Streets summer initiative, which tackled street-level crime in over 600 town centres. This winter, police forces across England and Wales will again partner with local businesses, authorities and police and crime commissioners to target shop theft and anti-social behaviour during a peak retail season, as part of the government’s Plan for Change to make our streets safer.
Design hearing decision: O/0090/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 7 February 2024.

Design decision O/0090/24 (https://assets.publishing.service.gov.uk/media/65c367a628a4a00012d2b9db/o009024.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
UK Space Agency Accelerator – Impact Report
Source: gov.uk (2025-07-04)

Since 2023, the UK Space Agency's Accelerator has supported 160 businesses across the UK, helping them enter the space market and take advantage of its wide-ranging opportunities.

This impact report builds on initial findings published in March 2024, providing a more comprehensive analysis of the programme’s impact over the past two years. While the primary focus remains on early outcomes given the relatively short duration of each of the Accelerator programmes (around 3-8 months), follow-up data from approximately 50 businesses one year after their initial participation provides valuable insights into longer-term outcomes, and data will continue to be collected in follow-up surveys until March 2026.
BIM72035 - Cash basis: expenses: capital expenditure
Source: gov.uk (2025-04-07)


S33A ITTOIA 2005

In calculating the profits of a trade on the cash basis, capital expenditure is treated as an allowable business expense with the exception of expenditure on or in connection with:
- The acquisition or disposal of a business or part of a business
- Education or training
- The provision, alteration or disposal of
- An asset which is not a depreciating asset i.e. whose useful life will not end or will not decline in value by 90% or more within 20 years of the date of the expenditure. The useful life of an asset ends when it could no longer be of any use to any person for any purpose, as an asset of the business.
- An asset not acquired or created for continuing use in the trade.
- A car, however capital allowances continue to be available provided the business mileage rate (see BIM75005 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim75005)) has not been claimed on the car. Car has the same meaning as in Part 2 of CAA 2001. See CA23535 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23535) for an outline of the capital allowances rules on cars and CA23510 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23510)for guidance on the meaning of car.
- Land (see BIM72036)
- Non-qualifying intangible assets (see BIM72037)
- A financial asset (see BIM72038) Any right under or in connection with a financial instrument or other arrangement resulting in an economically equivalent return.
Capital Gains tax

S47A TCGA 1992

Where an asset is disposed of capital gains are not chargeable where the asset disposed of has been relieved at any time under the cash basis.

Proceeds are instead either brought into account as a trade receipt (see BIM72020) or brought into account as disposal proceeds under the Capital Allowances rules. This applies even if a person is not currently using the cash basis at the time the asset is disposed of.
United Kingdom - New Zealand Antarctic co-operation priorities to 2028
Source: gov.uk (2025-01-20)

The United Kingdom and New Zealand have agreed shared Antarctic priorities to 2028.

Through their respective delegations to the Antarctic Treaty Consultative Meeting (ATCM), the Commission for the Conservation of Antarctic Marine Living Resources (CCAMLR) and their respective National Antarctic Programmes, the UK and New Zealand have identified priority areas to further underpin their historical close co-operation on Antarctic and Southern Ocean issues, up to 2028.

The document was announced as part of the first annual UK-NZ Foreign Ministers’ Dialogue in London (https://www.gov.uk/government/news/uk-secures-another-signatory-for-its-shadow-fleet-call-to-action-as-new-zealand-and-uk-foreign-secretaries-pledge-closer-cooperation).
RFIG30100 - Residence for tax years before 2013-14: Leaving the United Kingdom: contents
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards
Miss E Ofulue v Blossom HCG Ltd: 3312021/2024
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Miss E Ofulue v Blossom HCG Ltd: 3312021/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/67ea9275070b3238cf7f277f/Miss_Edohan_Ofulue_v_Blossom_HCG_Limited_3312021.2024_IRF_Judgment.pdf).
About us
Source: gov.uk (2025-07-25)

The National Security Secretariat coordinates security and intelligence issues of strategic importance across government and supports the National Security Adviser and National Security Council. The Joint Intelligence Organisation produces independent all-source assessments on issues of national security and foreign policy and supports the Joint Intelligence Committee.

Responsibilities

The National Security Secretariat (NSS) is led by the Executive Deputy National Security Adviser. It works to keep the UK safe, secure and prosperous by coordinating the UK’s national security community, supporting the Prime Minister and the National Security Adviser. This includes:
- supporting the National Security Council, including the relevant collective-agreement process;
- overseeing the delivery of the National Security Strategy 2025;
- coordinating key national security and foreign policy matters across government;
- ensuring preparedness and crisis response through COBR.
The Joint Intelligence Organisation (https://www.gov.uk/government/groups/joint-intelligence-organisation) is responsible for:
- providing all-source intelligence assessments for the Prime Minister, the National Security Council (https://www.gov.uk/government/groups/national-security-council) and policy makers across government which assess threats to the UK and UK interests overseas;
- giving early warning of the development of direct and indirect threats and opportunities in those fields to British interests or policies and to the international community as a whole;
- maintaining oversight of the assessment of intelligence across government, encouraging professional standards and best practice to improve the government’s analytical capability as a whole.
Who we are

The National Security Secretariat is headed by Matthew Collins, the Executive Deputy National Security Adviser. The current National Security Adviser is Jonathan Powell (https://www.gov.uk/government/people/jonathan-powell) and is the principal adviser to the Prime Minister and Cabinet on national security matters.

The Joint Intelligence Organisation is headed by Madeleine Alessandri (https://www.gov.uk/government/people/madeleine-alessandri), Chair of the Joint Intelligence Committee (https://www.gov.uk/government/groups/joint-intelligence-committee) and Professional Head of Intelligence Analysis.

Both the National Security Secretariat and the Joint Intelligence Organisation (https://www.gov.uk/government/groups/joint-intelligence-organisation) are based in London.
- National Security Strategy (https://www.gov.uk/government/publications/national-security-strategy-2025-security-for-the-british-people-in-a-dangerous-world)
- National Security (https://www.gov.uk/government/national-security)
Ms H O’Connell v Coventry Rape and Sexual Abuse Centre: 1305570/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Ms H O’Connell v Coventry Rape and Sexual Abuse Centre: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68fb7d2c35dbb2bcedb5f9db/Haidee_O_Connell_v_Coventry_Rape_And_Sexual_Abuse_Centre_-_Judgment_-_xx-xxxx-xxxx.pdf).
Thames to Southern Transfer Project: Section 35 Direction, Planning Act 2008
Source: gov.uk (2025-07-15)

Direction by Secretary of State relating to the proposed Thames to Southern Transfer Project, Southern Water Services Limited.

Date of decision: 9 July 2025

Company and project location

Southern Water Services Limited, Oxfordshire to Hampshire.

Type of project and consent requested

Underground drinking water transfer pipeline. Direction under Section 35 of the Planning Act 2008.
Independent Inquiry into Grooming Gangs: letter to victims and survivors
Source: gov.uk (2025-12-10)

On 9 December 2025, the chair and panellists wrote an open letter to all the victims and survivors impacted by this issue.

The Independent Inquiry into Grooming Gangs has been established in response to recommendation 2 of Baroness Louise Casey’s National Audit on Group-based Child Sexual Exploitation and Abuse (https://www.gov.uk/government/publications/national-audit-on-group-based-child-sexual-exploitation-and-abuse) published in June 2025.

On 9 December 2025, as the first formal act of their important work, the chair and panellists wrote an open letter to all the victims and survivors impacted by this issue.
36 Eversleigh Road, London, SW11 5XA: LON/00BJ/MNR/2024/0661
Source: gov.uk (2025-03-13)

Residential Property Tribunal Decision of Mr A Parkinson on Date 18 February 2025

Read the full decision in 36 Eversleigh Road, London, SW11 5XA: LON/00BJ/MNR/2024/0661 (https://assets.publishing.service.gov.uk/media/67d033b8ad017430364eeee4/Decision_-_36_Eversleigh_Road__London__SW11_5XA.pdf). Read the summary reasons in 36 Eversleigh Road, London, SW11 5XA: LON/00BJ/MNR/2024/0661 (https://assets.publishing.service.gov.uk/media/67d033c17b287a9115779fa2/Summary_Reasons_-_36_Eversleigh_Road___London__SW11_5XA.pdf).
Attention deficit hyperactivity disorder (ADHD) and driving
Source: gov.uk (2025-01-23)

You must tell DVLA if your attention deficit hyperactivity disorder (ADHD) affects your driving - download the correct form to let them know.

You must tell DVLA if your attention deficit hyperactivity disorder (ADHD) or your ADHD medication affects your ability to drive safely.

If your driving is not affected by your ADHD or ADHD medication, you do not need to tell DVLA. Ask your doctor if you’re unsure.

You can be fined up to £1,000 if you do not tell DVLA about ADHD that affects your ability to drive safely. You may be prosecuted if you’re involved in an accident as a result.

Provisional (learners) driving licence

You do not usually need to tell DVLA about your condition if you’re learning to drive. Your driving test will assess your ability to drive safely.

Tell DVLA if you’ve not taken your test yet and your doctor has told you that your ADHD or medication affects your ability to drive safely.

Fill in form A1 (/government/publications/a1-report-your-medical-condition) and send it to DVLA. The address is on the form.

Car or motorcycle licence

If you already have a full car or motorcycle licence, you need to tell DVLA if there’s a change to your condition that may make you an unsafe driver.

Fill in form A1 (/government/publications/a1-report-your-medical-condition) and send it to DVLA. The address is on the form.

Bus, coach or lorry licence

If you already have a full bus, coach or lorry licence, you need to tell DVLA if there’s a change to your condition that may make you an unsafe driver.

Fill in form A1V (/government/publications/report-your-medical-condition-form-a1v) and send it to DVLA. The address is on the form.
Miss D Karki v Exemplar Health Care Services Ltd T/a Exemplar Healthcare: 1806597/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Miss D Karki v Exemplar Health Care Services Ltd T/a Exemplar Healthcare: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690a2494c22e4ed8b051847f/1806597_Darsana_Karki_v_Exemplar_Health_Care_Services_Limited_ta_Exemplar_Healthcare.pdf).
PR3 6BP, Resource Recycling Solutions Limited: environmental permit issued - EPR/QB3036RB/V005
Source: gov.uk (2025-08-27)

View the permit issued for Iron House Farm, Preston under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Resource Recycling Solutions Limited
- Installation name: Iron House Farm
- Permit number: EPR/QB3036RB/V005
RVAR 2010 exemption: London Underground Limited Central line
Source: gov.uk (2025-06-04)

Seeks views on the Rail Vehicle Accessibility Regulations (RVAR) exemption request by London Underground Limited in respect of the Central line.

Request by London Underground Limited (LUL) for exemption from particular requirements of the Rail Vehicle Accessibility (Non-Interoperable Rail System) Regulations 2010 with which the trains and platforms on its Central line do not comply.
AAIB investigation to Uvify IFO, (UAS reg n/a)
Source: gov.uk (2025-09-11)

Unreliable GPS position caused UAS to move out of defined geofence area, Durham, 29 March 2025

The unmanned aircraft (UA) was one of a swarm of 540 being flown within an area, about 50 m in diameter. A sterile flight area extended a further 60 m out in all directions.

During the flight, the UA began to climb, deviating from its intended flightpath to a height of 196 m, which was outside of the defined geofence. At this point, the motors automatically cut, and the UA fell to the ground, landing in a hedge 50 m beyond the sterile flight area boundary.

Investigations by the operator, UA control software developers and the UA manufacturer agreed that vibrations on the z-axis, possibly due a worn motor, led to incorrect GNSS and altitude estimations. The UA erroneously believed it was descending and so applied thrust to climb, resulting in it climbing out of formation with the other UAs.

Download the report:

UAS Uvify IFO, registration n/a 09-25 (https://assets.publishing.service.gov.uk/media/68bef92444fd43581bda1cc5/Uvify_IFO_registration_n_a_09-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/68bef94644fd43581bda1cc6/Abbreviations.pdf)
Miss S Uddin v Birdhaus Restaurants Ltd: 6014554/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Miss S Uddin v Birdhaus Restaurants Ltd: 6014554/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6915c2d09d50fc2fe8161759/Miss_U_Uddin_v_Birdhaus_Restaurants_Ltd_6014554-2024_Judgment.pdf).
King Charles III England Coast Path at Sutton Hoo and Methersgate, Suffolk: proposals to change the approved route
Source: gov.uk (2025-11-20)

Find out about Natural England's proposals to vary the approved route of the Felixstowe Ferry to Bawdsey stretch in Suffolk.

On 14 May 2025, Natural England submitted a report to the Secretary of State for Environment, Food and Rural Affairs setting out proposed changes to the approved route of the King Charles III England Coast Path at Sutton Hoo and Methersgate in Suffolk, sections of the Felixstowe Ferry to Bawdsey (https://www.gov.uk/government/collections/england-coast-path-felixstowe-ferry-to-bawdsey) stretch.

Read the variation report to find out why changes to the approved route are required.

The opportunity to comment closed at midnight on Wednesday 9 July 2025. You can no longer make a representation or objection on proposals.

Objections were passed to an independent planning inspector who made a recommendation to the Secretary of State about each one.

The Secretary of State considered all representations and objections before making a decision about Natural England’s proposals.

Outcome

On 19 November 2025, the Secretary of State announced their decision (https://www.gov.uk/government/publications/coastal-access-section-52-notice-for-felixstowe-ferry-to-bawdsey) to approve this variation report, which modifies the original proposals.
Ms D Jones v Department of Work and Pensions: 3309480/2023
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms D Jones v Department of Work and Pensions: 3309480/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e29a8b5698d84e39cfdaa4/Ms_Doreen_Jones_v_Department_for_Work_and_Pensions_3309480_2023_Judgment_and_Reasons.pdf).
OT01001 - The NSTA role in the UK North Sea: DESNZ and the North Sea Transition Authority
Source: gov.uk (2025-10-21)


The Department of Energy and Climate Change (DECC) became part of the Department for Business, Energy and Industrial Strategy (BEIS) in July 2016. BEIS became The Department for Energy Security and Net Zero (DESNZ) in 2023. The Oil and Gas Authority (OGA) became the North Sea Transition Authority (NSTA) in 2022. DESNZ works alongside the NSTA. The relationship between the Government (as represented by DESNZ) and the NSTA is set out on the NSTA website.

The NSTA is responsible for licensing exploration and regulating development of the UK's oil and gas resources. The NSTA is based in two sites in the UK: Aberdeen and London. The address of their headquarters in Aberdeen is AB1 Building, 48 Huntly Street, Aberdeen, AB10 1SH. The responsibilities of the NSTA may be summarised as follows:
- to promote the exploration for oil and gas resources over the maximum extent of the UKCS by means of an appropriate licensing regime which pays due regard to the environment and to the interests of other land and sea users
- to regulate and promote oil and gas developments which are technically, economically and environmentally sound
- to continue to improve the understanding of the upstream UK oil and gas industry and its international markets, to promote open competitive markets and strong companies in the UK and to influence EU policy formulation and international discussions
- to collect, analyse and selectively disseminate data relating to the UK's hydrocarbons reserves in order to assist planning and decision taking in Government and the industry.
The NSTA publishes detailed information on the administration of the North Sea and UK oil, and data on oil and gas fields in Great Britain and on the UK continental shelf on its website which can be found at https://www.nstauthority.co.uk/data-centre/ .

The regulatory and promotional role of the NSTA forms an important part of the backcloth to the North Sea fiscal regime. Issues such as the granting of licences and development consents, the determination of the boundaries of oil fields and the approval of decommissioning programmes may all be significant for PRT and RFCT/SC. As a result, HMRC has close links with DESNZ/NSTA.
PYRAMID for avionics and mission systems
Source: gov.uk (2025-01-09)

This Defence and Security Accelerator (DASA) competition is to accelerate the adoption of  PYRAMID Reference Architecture (PRA) in avionics  and mission systems.

Introduction

In 2014 the MOD launched PYRAMID, an initiative to design and develop an Open System Architecture (OSA) for all Air Mission Systems that would enable a step change in affordability and rapid adaptability. The project aimed to mature not only the technical solution for a comprehensive air system architecture applicable to new and extant systems, but also address the business change within MOD and UK companies, and demonstrate compliance with airworthiness certification and security accreditation regulations.

This Defence and Security Accelerator (DASA) competition is concerned with adoption of and compliance with the PYRAMID Reference Architecture (PRA) in avionics and mission systems, making them align with the high profile initiative to deliver rapid adaptability and systematic reuse.

This DASA Competition will give you the opportunity to align new, or modify existing, programmes to demonstrate compliance with PYRAMID, providing not only the benefits that come with this approach but enhanced compatibility with major air programmes.

In return, the Authority seeks access to the learning accrued during the journey in adoption and compliance with the PRA, including lessons learnt, challenges faced in the adoption, suggestions of potential improvements, and implications to your systems, including information/data, as applicable, with suggested refinements and updates to the PYRAMID Reference Architecture, and associated documentation.

Submission deadline

12:00 Midday on 14 January 2025 (GMT)

Where do I submit my proposal?

Via the DASA Online Submission Service (https://www.gov.uk/government/collections/defence-and-security-accelerator-submit-your-research-proposal) for which you will require an account. Only proposals submitted through the DASA Online Submission Service will be accepted.

Please note that this competition has additional questions on top of those listed on Submit a proposal (https://www.gov.uk/guidance/defence-and-security-accelerator-how-to-submit-a-proposal). These questions ask you to confirm that you have understood and adhered to the individual proposal cost cap and the duration requirements of the competition. These are part of this competition’s mandatory criteria.

Total funding available

The total possible funding available for this competition is £4 million (excluding VAT).

It is expected that we will fund a number of proposals with a maximum duration of 22 months. It is not expected that all projects will last this long.
K Kuznetsov v V Gazibar and Victoria’s Method Ltd: 6017392/2024
Source: gov.uk (2025-09-23)

Employment Tribunal decision.

Read the full decision in K Kuznetsov v V Gazibar and Victoria’s Method Ltd: 6017392/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68cd23b5a1e4472207995d9c/Kirill_Kuznetsov_v_1._Victoria_Gazibar_2._Victoria_s_Method_Ltd_-_6017392-2024.pdf).
Mrs M Mwarowa v Exceed Contracting Ltd: 6005746/2024
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mrs M Mwarowa v Exceed Contracting Ltd: 6005746/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/678919f4976cb51ae1573531/Mrs_M_Mwarowa_v_Exceed_Contracting_Limited_-_6005746_2024.pdf).

Read the full decision in Mrs M Mwarowa v Exceed Contracting Ltd: 6005746/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/679a288f85c5e43aa3d10e22/Mrs_M_Mwarowa_v_Exceed_Contracting_Ltd_-_6005746_2024..pdf).
Flat 29 Connell Crescent, London, W5 3BH - LON/00AJ/OC9/2025/0615
Source: gov.uk (2025-07-07)

First Tier Tribunal - Final Reason Decision of Judge Daley

Read Final Reason Decision in Flat 29 Connell Crescent, London, W5 3BH - LON/00AJ/OC9/2025/0615 (https://assets.publishing.service.gov.uk/media/684c41ce19e3b84158cba307/Section_60_1__1993_Costs__Flat_29_Connell_Crescent_London_W5_.pdf)
PM call with President Macron of France: 5 May 2025
Source: gov.uk (2025-05-05)

The Prime Minister spoke to France’s President Emmanuel Macron this evening.

The Prime Minister spoke to France’s President Emmanuel Macron this evening.

The Prime Minister began by reflecting on how privileged he felt to be part of the moving VE Day celebrations this week, including the commemorative events held today.

Turning to the situation in Ukraine, the leaders discussed the need for Russia to commit to a 30-day ceasefire to ensure meaningful peace talks. Ukraine had proved it was willing and ready to come to the table and was the party of peace, the Prime Minister added.

The leaders also looked ahead to the UK-France summit taking place later this year and agreed to step up ambition between the two countries across all areas, including defence and security and irregular migration. Both leaders underscored that more needed to be done to disrupt irregular migration upstream.

They also agreed on the importance of a successful EU-UK summit in two weeks’ time.

Discussing the situation in Gaza, both expressed their deep concern at recent developments and agreed a renewed peace process was required.

The leaders looked forward to speaking again soon.
Falkland Islands cricket team returns to Costa Rica after 14 years
Source: gov.uk (2025-03-25)

British Embassy in San Jose celebrates the role of sport in fostering bilateral ties.

The recently concluded visit of the Falkland Islands cricket team to Costa Rica marked an historic occasion, as the team returned after a 14-year absence to participate in a tournament from 10-14 March.

The visit, organised by the Costa Rica Cricket Federation, was not only an exciting sporting event but also a chance for the British Embassy in San Jose to highlight the important role of sport in creating lasting social and cultural connections.

British Ambassador, Ben Lyster-Binns, at cricket prize-giving

The Embassy hosted a reception for both teams, which was a unique opportunity for the Falkland Islands team and their Costa Rican counterparts to bond over their shared passion for cricket and deepen their understanding of each other’s cultures. This occasion also provided an ideal platform to highlight the growing role of women in cricket, both in Costa Rica and globally, particularly as the Embassy welcomed the winners of the 2024 women’s cricket tournament, the Siquirres Tigresses.

The Embassy’s involvement in this event reinforced the significance of cricket, a sport with deep roots in British history, as a powerful tool for social change and international connection. In his speech at the reception, the British Ambassador to Costa Rica, Ben Lyster-Binns, spoke about the importance of inclusion in sport:

Sport belongs to everyone, and every time women step onto the pitch, they are helping to build a future where opportunities in sport are equal. Cricket has a long and proud history, but its future will be even brighter with greater inclusion, diversity, and participation from all.

British Ambassador, Ben Lyster-Binns, and Siquirres Tigresses

The Ambassador also took the opportunity to highlight the game’s intrinsic values:

Cricket, in particular, is a game of respect, teamwork, and resilience – values that go far beyond the pitch.

The growing popularity of cricket in Costa Rica, especially among women, was on full display during the reception as the Siquirres Tigres—winners of last year’s women’s cricket tournament—shared their journey and passion for the sport. Their success stands as a powerful example of how women in Costa Rica are finding their place in cricket and shaping the future of the game in the region.

The tournament, which was part of the Costa Rican national cricket calendar, saw spirited matches and valuable exchanges between the teams, leaving a lasting impression on everyone involved. The event not only rekindled a long-standing sporting connection between the Falkland Islands and Costa Rica but also underscored the importance of inclusivity in sport, especially in empowering women and young people to pursue their athletic dreams.
​94 Oldfield Road, Stoke Newington, London, N16 0RJ​ - LON/00AM/MNR/2025/0636
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Mrs S Philips MRICS  and Mr O Miller on 17 July 2025

Read the full decision- ​94 Oldfield Road, Stoke Newington, London, N16 0RJ​ - LON/00AM/MNR/2025/0636 (https://assets.publishing.service.gov.uk/media/687f921c77a3acd9f4d0e1f2/250717-_Decision-_94_Oldfield_Road__Stoke_Newington_N16_0RJ_.pdf)

Read the full reason - ​94 Oldfield Road, Stoke Newington, London, N16 0RJ​ -LON/00AM/MNR/2025/0636 (https://assets.publishing.service.gov.uk/media/687f929228f29c99778a7461/250717-_Full_Reasons-_94_Oldfield_Road__Stoke_Newington_N16_0RJ.pdf)
Heckington Fen Solar Park: development consent order Planning Act 2008
Source: gov.uk (2025-01-24)

Decision by the Secretary of State on an application by Ecotricity (Heck Fen Solar) Limited for a solar farm in Lincolnshire.

Decision by the Secretary of State on an application by Ecotricity (Heck Fen Solar) Limited for the construction, operation and decommissioning of a ground mounted solar generating facility with a total capacity exceeding 50 megawatts (MW) together with an energy storage facility (with an estimated storage capacity of 200-400 MW), below ground grid connection to, and extension at, the National Grid Bicker Fen substation.

Date of decision

24 January 2025

Company / location

Ecotricity (Heck Fen Solar) LimitedLincolnshire

Type of project

Development consent order for a photovoltaic solar farm under the Planning Act 2008.

Maximum output

At least 50 MW – there is no maximum limit on generating capacity.
Office for Investment
Source: gov.uk (2025-06-18)

The home of Office for Investment on GOV.UK. The Office for Investment (OfI) is a joint unit of HM Treasury, the Department for Business and Trade, and Number 10. We source and secure transformational investment to drive growth, job creation, and increased productivity across the UK.

The Office for Investment (OfI) is a joint unit of HM Treasury, the Department for Business and Trade, and Number 10. We source and secure transformational investment to drive growth, job creation, and increased productivity across the UK.

Office for Investment is part of the Department for Business and Trade (/government/organisations/department-for-business-and-trade).
Technip FMC plc
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 Technip FMC plc 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 Technip FMC plc 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
- 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.
INTM489220 - The Unassessed Transfer Pricing Profits Process: Representations following a Preliminary Notice
Source: gov.uk (2025-12-04)


UTPP will apply to accounting periods beginning on or after 1 January 2026. This guidance will be updated with detailed examples by 1 January 2026. For earlier accounting periods please use the diverted profits tax guidance at INTM489500 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489500)

TIOPA10/S217G

The company has 30 days beginning with the day on which the designated officer has issued the preliminary notice to send written representations to HMRC. This is 30 calendar days as opposed to 30 working days.

The preliminary notice is considered to be issued on the date that a hard copy leaves HMRC. This will usually be treated as a couple of working days after it is signed.

HMRC is required to consider representations made on the following grounds before assessing the unassessed transfer pricing profits:
- there is an arithmetical error in the calculation of profits stated in the preliminary notice
- there is an error in a figure on which an assumption in the preliminary notice is based
- the provision does not have an ETMO for the accounting period to which the profits relate, and/or
- the unassessed transfer pricing profits arise wholly from excepted loan relationships
Companies may make representations on wider grounds, and HMRC may take account of such information to ensure that the position is just and reasonable.

However, there is no legal requirement for HMRC to consider representations made on wider grounds before an assessment is made. Given that HMRC may have as little as 30 days to consider representations before issuing a UTPP assessment, it may only be possible for HMRC to fully consider more complex arguments during the period for amendments.

Transparent Entities

Where the preliminary notice sets outs that the provision is treated as having an ETMO because the other party is a transparent entity as defined in 217D(6), then the company has 60 days from the issue of the preliminary notice to send written representations on the basis that there is no ETMO to HMRC. This is to allow the company sufficient time to collect the relevant information from the other party on the tax position of its members/ partners. This extended time limit does not apply to representations made on any other basis.
FCIM204060 - Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: customer rejects the offer
Source: gov.uk (2025-09-01)


Where the customer rejects the offer of a Contractual Disclosure Facility (CDF) they will not be able to make a subsequent disclosure within the terms of the CDF offer nor will they have the assurance of HMRC not conducting a criminal investigation for any tax frauds that are subsequently disclosed or discovered.

Also, it is most unlikely that you will be able to fast track the investigation to an early settlement.

As soon as you receive the rejection, you should make sure you acknowledge receipt, using the standard letter in SEES (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Do not wait until you receive a response from FIS (Crime).

If the rejection includes an acceptable explanation which indicates the original suspicion of fraud being unfounded then you must refer the case to the Authorising Officer with proposals for concluding the enquiry.

In all other cases you must refer the case back to FIS (Crime) for them to reconsider their earlier decision.
- If FIS (Crime) accepts the case they will advise on how matters will proceed.
- If they reject the case you must proceed with an investigation under COP9 and the case may be referred back to FIS (Crime) as your investigation evolves.
When you decide to investigate under COP9 it is important to establish how your investigation will proceed - this could be with or without the customer’s cooperation.

In some case it will be clear from the rejection letter that a customer wants to cooperate. A rejection of the offer does not necessarily mean that a customer will not cooperate with an investigation.

Following the clearance to continue from FIS (Crime) you must write to the customer, or their agent, using the standard letter in SEES, advising them of your decision. Unless it is already clear from any previous contact with the customer, or their agent, you must try to quickly establish
- any specific reasons in support of the rejection
- whether they intend to make a disclosure of non fraud irregularities.
Almost invariably, the customer should be invited to a meeting to discuss matters and reach agreement on how the investigation will proceed.

Where the rejection is as a result of no response to your offer from the customer (see FCIM204010 (https://www.gov.uk/hmrc-internal-manuals/fraud-civil-investigation/fcim204010)), then the case should be referred back to FIS (Crime) to reconsider their earlier decision.

You must also inform the customer, using the standard letter in SEES that the offer has expired and HMRC will not be bound by the terms of the contract.
Universal Periodic Review 49: UK Statement on Guinea
Source: gov.uk (2025-04-29)

Statement by the UK's Ambassador for Human Rights to the UN, Eleanor Sanders, at Guinea's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you, Madame Vice President.

We thank the Guinean delegation for setting out its efforts to protect human rights. And we welcome the steps taken to return to constitutional order. Presidential elections must be held by the end of 2025, as committed to by President Doumbouya.

Guinea must also take urgent action to tackle corruption in the judiciary and public administration, ensuring that international standards are upheld.

Freedom of expression and media freedom are vital. We urge the Government to decriminalise peaceful demonstration and lift the ban on mainstream private media. This will, in turn, strengthen legal protection for journalists, the media and civil society.

Steps should also be taken to tackle all forms of discrimination and inequality including against minority groups.

We recommend that Guinea:

Ensure electoral processes in 2025 are credible, including during September’s referendum on the constitution; and local, legislative and presidential elections

Promote freedom of expression by decriminalising defamation, lifting the ban on private media channels and allowing peaceful public demonstrations.

Take urgent action to tackle corruption in the judiciary and public administration, upholding due process in line with international standards.

Thank you.
Searches of the index of proprietors’ names (PG74)
Source: gov.uk (2025-06-02)

Find out who can search against the name of an owner of land or registered mortgages and how to do it (practice guide 74).

This guide gives details of how to make a search of the index of proprietors’ names. It is aimed at solicitors and other legal advisers and you should interpret references to ‘you’ accordingly.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
RFIG30550 - Residence for tax years before 2013-14:Personal Allowances:Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

From 6 April 2010 the entitlement for non-resident individuals who currently qualify for UK personal allowances and reliefs from income tax solely by virtue of being a Commonwealth citizen has been withdrawn.

Current legislation sets out a range of circumstances where individuals have a right to claim UK personal allowances and reliefs from income tax, despite being not resident in the UK. The individual may qualify as:
- an EEA national
- a British Citizen (including those covered under the British Overseas Territories Act 2002)
- a resident of the Channel Islands or the Isle of Man
- a person who has previously resided in the UK and is resident abroad for the sake of their health or that of a member of their family who is resident with the individual
- a Crown servant
- a person employed in the service of any territory under Her Majesty’s protection
- a person employed in the service of a missionary society, or
- a person whose late spouse or late civil partner was employed in the service of the Crown
The vast majority of individuals affected will still benefit through other means, for example Double Taxation Treaties if applicable. Please see the DT Digest (PDF 156KB) (http://www.hmrc.gov.uk/taxtreaties/dtdigest.pdf) summarises the main relieving provisions (including personal allowances) of the Double Taxation Treaties.

*List of EEA countries

Austria

Germany

Malta

Belgium

Greece

Netherlands

Bulgaria

Hungary

Norway

Croatia

Iceland

Poland

Cyprus

Irish Republic

Portugal inc Madiera and the Azores

Czech Republic

Italy

Romania

Denmark

Latvia

Slovakia

Estonia

Liechtenstein

Slovenia

France

Luxembourg

Sweden
ETASSUM41190 - Schedule 4 Company Share Option Plan (CSOP): General: Foreign currency shares
Source: gov.uk (2025-12-03)


The market value (MV) of a share under option is calculated when the option is granted. It is not recalculated at current values when later grants take place. If an option is granted with the exercise price denominated in a currency other than pounds sterling, then it needs to be converted into pounds sterling at the exchange rate prevailing on the date of grant (or such other date that HMRC has agreed can be used to determine the exercise price) in order to ensure that the £60,000 limit (£30,000 limit for options granted prior to 6 April 2023) is not exceeded, an example of such a calculation is provided for guidance.

Example – scheme limit calculation for foreign currency shares

1/1/2014
- 10,000 shares at $4 per share when exchange rate is £1 equals $2
- Total MV in £ equals 10,000 multiplied by $4 divided by 2 equals £20,000
1/1/2015
- 5,000 shares at $5 per share when exchange rate is £1 equals $3
- Total MV in £ equals 5,000 multiplied by $5 divided by 3 equals £8,333
- Total MV of all tax advantaged options equals £28,333
If the market value of an option is converted, at the date of grant, to sterling from another currency for the purpose of deciding whether it is within the paragraph 6 limits when it is granted, it is not recalculated at the exchange rates current at the time of a subsequent grant.
37B Chase Green Avenue, Enfield EN2 8EB: LON/00AK/LSC/2025/0644
Source: gov.uk (2025-11-04)

Residential Property Tribunal Decision of Judge Tagliavini and Mr S Johnson MRICS on 14 June 2025

Read the full decision in 37B Chase Green Avenue, Enfield EN2 8EB: LON/00AK/LSC/2025/0644 (https://assets.publishing.service.gov.uk/media/68f3951af5d433238a14c7a1/250915_J_Tagliavini_Decision_37B_Chase_Green_Avenue.pdf).
Gift Aid template letter for the end of year: method B
Source: gov.uk (2025-11-07)

This template is for charity shops to use to advise donors of the proceeds of sale under method B at the end of the year.

Read section 3.42 of ‘Chapter 3: Gift Aid’ of Charities: detailed guidance notes on how the tax system operates (https://www.gov.uk/government/publications/charities-detailed-guidance-notes) to find out when to use this letter and how to operate the retail Gift Aid Scheme.
IHTM16091 - Termination of interest in possession: the effect of terminating the interest
Source: gov.uk (2025-04-07)


If the interest has vested in possession, the beneficiary may enjoy it for many years, or - quite commonly - it may be brought to an end while the beneficiary is enjoying it.

The effect of bringing the beneficiary’s interest to an end is that the individual in question ceases to have an interest in possession, and a claim to inheritance tax under IHTA84/S52 (1) (IHTM04084 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04084)) will normally arise if:

the beneficiary became beneficially entitled to the interest in possession before 22 March 2006, or

the beneficiary became beneficially entitled to the interest in possession on or after 22 March 2006 and it is an immediate post-death interest , a disabled person’s interest or a transitional serial interest

The beneficiary will be deemed the transferor.

IHTA84/S53(1A) provides that tax shall not be chargeable under IHTA84/S52 if

the person whose interest comes to an end became beneficially entitled to it before 22 March 2006,

the interest comes to an end on or after that date, and

immediately before it comes to an end, S71A (trusts for bereaved minors) or S71D (age 18-to-25 trusts) applies to the property in which the interest subsists.

IHTA84/S53(4A) provides that tax shall not be chargeable under IHTA84/S52 if:

the settled property became comprised in the settlement before 30 October 2024,

Immediately before 30 October 2024 the settled property was excluded property by virtue of IHTA84/S48(3) or S48(3A) meaning that,

at the time the property became comprised in the settlement, the settlor was not domiciled in the UK and at 30 October the property was either:

foreign situs property (and not within Schedule A1), or

a holding in an Authorised Unit Trust (AUT) or Open Ended Investment Company (OEIC).

the settor was not a formerly domiciled resident (IHTM13062 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13062)) at 30 October 2024

the settlement did not involve a purchased interest in possession,

The beneficiary must have become beneficially entitled to the interest in possession before 30 October 2024,

At 30 October 2024 and at the date of termination of the interest, the settled property is foreign situs or a holding in an AUT or OEIC.

This is a transitional provision relating to the change to long-term UK residence (IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47022)47 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47022)022 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47022)).