theodi/ndl-core-corpus huggingface dataset:
Mr W Burford v M&E Global Resourced Ltd: 1303234/2024
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in Mr W Burford v M&E Global Resourced Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/681c98539ef97b58cce3e5b7/Mr_W_Burford_v_M_E_Global_Resourced_Limited__-_1303234_2024_-_Strike_Out.pdf).
TSEM4755 - Settlements Legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2025 : Onward gifts
Source: gov.uk (2025-09-03)


For details of the onward gifts rule introduced from 6 April 2018 see TSEM (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4655)4655 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4655).

From 6 April 2025 sections 643I through to 643N ITTOIA 2005 have been replaced by new section 643EA. The conditions for the application of the onward gift rules have not changed in essence, but they have been simplified.

The onward gift rules apply if a benefit is provided to an individual (the original recipient) at a time that:

they are not taxable in relation to the amount or value of the benefit, or they are a qualifying new resident; and

there are arrangements or an intention for them to pass the whole or part of that benefit, directly or indirectly, to another person who is UK resident.

There are various conditions, all of which must be met:

The onward gift is provided either before or within 3 years of the original benefit being provided,

The onward gift includes the whole or part of the original benefit, or anything that represents or derives from the original benefit, or is any other property where the original benefit was provided with a view to facilitate or in connection with the onward gift,

The subsequent recipient is the settlor or a close member of the settlor's family.

The legislation does not apply where the close family member’s benefits are included in the settlor’s untaxed benefits total under section 643B(2) ITTOIA 2005.

Where this legislation applies, the amount of the onward gift is included in the subsequent recipient’s untaxed benefits total – see section 643B(1) and section 643B(2)(a) ITTOIA 2005.

If there is a series of gifts, starting with the original recipient and ending with the settlor or a close family member (CFM), then the onward gift is treated as being provided when it arrives with the settlor or the CFM. However, each benefit in the series should include the whole or part of the original benefit, or anything that represents or derives from the original benefit or is any other property where the original benefit was provided with a view to facilitate or in connection with the onward gift.

If the onward gift is made in advance of the original benefit being provided, then it is treated as being made immediately after and in the same tax year as the original benefit is provided to the original beneficiary.

If the original recipient is a qualifying new resident but does not make a claim for relief, they will be taxable on the benefit at the time they receive it under ITTOIA 2005/S643A. HMRC will not seek to apply the onward gift rules to an onward recipient where the original recipient has paid tax on the benefit received.
PM call with Prime Minister Støre of Norway: 10 June 2025
Source: gov.uk (2025-06-10)

The Prime Minister spoke to Prime Minister Jonas Gahr Støre of Norway this afternoon.

The Prime Minister spoke to Prime Minister Jonas Gahr Støre of Norway this afternoon.

They agreed on the importance of this afternoon’s announcement between Australia, Canada, New Zealand, Norway and the United Kingdom, confirming sanctions on two Israeli Ministers for their repeated incitement of violence against Palestinian civilians.

The Prime Minister reiterated his commitment to a two-state solution, which ensures a safe and secure future for Israelis and Palestinians.

Discussing the publication of last week’s Strategic Defence Review, the leaders agreed that the UK and Norway are key partners, showcased through Norway’s vital contribution to the Carrier Strike Group.

They agreed on the vital importance of all NATO allies stepping up on our collective defence at an increasingly dangerous time for the world.

They looked forward to speaking again soon.
Oswestry Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

-We will encourage our supply chain to embrace the Armed Forces Covenant, recognising that it is good for business -Recognising our military connections through the Granting & Exercising of Freedom Rights

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.
RH v The Secretary of State for Work and Pensions (PIP): [2025] UKUT 252 (AAC)
Source: gov.uk (2025-09-02)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 24 July 2025.

Read the full decision in UA-xx-xxxx-xxxx-PIP (https://assets.publishing.service.gov.uk/media/68b6da0611b4ded2da19fd29/UA-xx-xxxx-xxxx-PIP.pdf).

Judicial Summary

This decision is about whether the First-tier Tribunal (FTT) erred in law in: (i) ruling out rest before an activity is undertaken in deciding whether the descriptors under an activity were completed within a reasonable time period (per regulation 4(2A)(d) of the PIP Regs); and (ii) failing to provide adequate reasons for whether the appellant could satisfy relevant descriptors repeatedly (per regulation 4(2A)(c) of the PIP Regs). The Upper Tribunal decides that resting before carrying out an activity is not relevant to whether the descriptors under the activity can be completed within a reasonable time period. However, the FTT erred in law in not providing an adequate explanation for why the need it apparently found the appellant had to rest after carrying out PIP activities and before repeating them did not assist the appellant under regulation 4(2A)(c).
Miss R Gotts v P Oag: 4104316/2023
Source: gov.uk (2025-01-02)

Employment Tribunal decision.

Read the full decision in Miss R Gotts v P Oag: 4104316/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6773df48e8ca4d66bc4c9433/4104316.2023_-_Miss_Ruth_Gotts_v_Peter_Oag_-_Judgment_Issued_24.11.2023.pdf).
Mr J Gibbs v Alfateq Ltd: 3308996/2024 and Others
Source: gov.uk (2025-08-28)

Employment Tribunal decision.

Read the full decision in Mr J Gibbs v Alfateq Ltd: 3308996/2024 and Others - Rule 22 (https://assets.publishing.service.gov.uk/media/68adc6e3969253904d155850/Mr_Jason_Gibbs__-_v_-_Alfateq_Limited___3308996-2024__3309096-2024__3309100-2024_---_Judgment.pdf).
INCHP10060 - Sampling of goods: annex B (to sampling procedure)
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Low risk waste positions: animals and animal waste
Source: gov.uk (2025-09-17)

The Environment Agency has provided these LRWPs for waste operations that it considers may be suitable for an exemption.

If the Environment Agency provides a low risk waste position (LRWP) for an activity, you can carry it out without an environmental permit for a waste operation provided that you meet all the conditions.

The Environment Agency may review its LRWPs. It may decide the activity is no longer suitable for a LRWP or that the conditions need changing. You must regularly check that the LRWP you are benefiting from is still in place.

LRWPs for animals and animal waste that have been withdrawn

LRWP 25 on storing and recovering waste animal bedding from pet retail outlets was withdrawn 19 September 2024 as the Environment Agency has no information to suggest it is needed.

LRWP 36 was withdrawn on 16 September 2025 as it had been replaced by the regulatory position statement (RPS) Storing and treating animal bedding to make a briquette: RPS 356 (https://www.gov.uk/government/publications/storing-and-treating-animal-bedding-to-make-a-briquette-rps-356).

LRWP 66 on burning bee keeping waste after a disease or infection was withdrawn on 11 September 2025 as it has been replaced by Burning or incinerating waste following an animal disease outbreak: RPS 251 (https://www.gov.uk/government/publications/burning-waste-in-the-open-after-an-animal-disease-outbreak-rps-251).

LRWP 89 was withdrawn on 19 September 2024 as it has been replaced by Scattering or burying pet ash at a pet cemetery: RPS 310 (https://www.gov.uk/government/publications/scattering-or-burying-pet-ash-at-a-pet-cemetery-rps-310).
Rochdale Boroughwide Housing Limited
Source: gov.uk (2025-03-26)

The Regulator of Social Housing's view of how well Rochdale Boroughwide Housing Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Mr J Lyon v MPH Training CIC and J Fairclough: 2402906/2024
Source: gov.uk (2025-11-18)

Employment Tribunal decision.

Read the full decision in Mr J Lyon v MPH Training CIC and J Fairclough: 2402906/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6761a06e0345cd72db2534ae/Mr_J_Lyon_v_Mr_J_Lyon_v_MPH_Training_CIC___Other_-_2402906_2024.pdf).

Read the full decision in Mr J Lyon v MPH Training CIC and J Fairclough: 2402906/2024 - Judgment (https://assets.publishing.service.gov.uk/media/691b3cf40dcbf6343e9a28f0/Mr_J_Lyon_v_Jill_Fairclough___MPH_Training_CIC_-_2402906_2024_-_Judgment.pdf).
Mrs M McCallum v Glasgow City Council and Cordia (Services) LLP: 114808/2009
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mrs M McCallum v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/682c469838753e5f0ce8ecb6/Mrs_M_McCallum_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_-_Judgment.pdf).
UK revenue from education related exports and transnational education activity 2022
Source: gov.uk (2025-06-19)

Statistics on the estimated revenue generated by education related exports and transnational education (TNE) activity in 2022.

Annual estimates of UK revenue from education related exports and transnational education (TNE) activity for 2022.

TNE activity includes education programmes that take place outside the UK, either through partner institutions, or directly through distance learning or international campuses.

Data on UK revenue from education related exports and TNE activity for 2021 (https://www.gov.uk/government/statistics/uk-revenue-from-education-related-exports-and-tne-activity-2021) is also available.
Mr N Martin v Signature Clinic Ltd: 6022160/2024
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mr N Martin v Signature Clinic Ltd: 6022160/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68e4f774dadf7616351e4ed2/6022160.2024_-_N_Martin_v_Signature_Clinic_Ltd_-_Strike_out_Judgment_.pdf).
Screening in pregnancy: 20-week screening scan
Source: gov.uk (2025-02-05)

Information about the screening test that takes place between 18 weeks and 20 weeks 6 days of pregnancy, commonly known as the 20-week screening scan.

This guide to the 20-week screening scan tells expectant parents:
- its purpose
- what the possible results mean
- what will happen if it cannot be completed
This information is available in A4 PDF format (in English) to print out and provide for people who cannot access digital information (see list above).
Emergency Care Waiting Time Statistics (July - September 2025)
Source: gov.uk (2025-10-23)

Time spent waiting in emergency care departments in Northern Ireland for new and unplanned review attendances, and performance against the ministerial target.

Presents information on the time spent waiting in emergency care departments in Northern Ireland for both new and unplanned review attendances, and reports on the performance of trusts against the ministerial target in Northern Ireland.
Hydrogen Allocation Round 2 (closed to applications)
Source: gov.uk (2025-04-07)

The Hydrogen Allocation Round 2 (HAR2), which allocates revenue support through the Hydrogen Production Business Model (HPBM), is closed to applications.

The Hydrogen Allocation Rounds (HARs) are a government funding mechanism to support low carbon hydrogen production across the UK.

Low carbon hydrogen is essential to achieve the government’s Clean Energy Superpower and Growth Missions. It will be a crucial enabler of a low carbon and renewables-based energy system and will help to deliver new clean energy industries which can support good jobs in our industrial heartlands and coastal communities.

Hydrogen presents significant growth and economic opportunities across the UK, by enhancing our energy security, providing flexible, cleaner energy for our power system and helping to decarbonise vital UK industries. We have the strong domestic expertise and favourable geology, geography and infrastructure to develop a thriving low carbon hydrogen sector in the UK.

The HARs allocate Hydrogen Production Business Model (HPBM) revenue support funding to successful projects over a 15-year period, to overcome the operating cost gap between low carbon hydrogen and high carbon counterfactual fuels. Successful projects are awarded and sign a Low Carbon Hydrogen Agreement (LCHA).

How to apply

This allocation round closed to applications on 19 April 2024.

Update: 22 December 2023

The Hydrogen Production Revenue Support (Directions, Eligibility and Counterparty) Regulations 2023 (https://www.legislation.gov.uk/uksi/2023/1419/contents/made) (“the Regulations”) came into force on 20 December 2023.

Contact

Contact xxx@xxx.xx (mailto:xxx@xxx.xx) if you have questions relating to this competition.
Mrs N Pilgrim v Herefordshire and Worcestershire Health and Care NHS Trust: 1301189/2021
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in Mrs N Pilgrim v Herefordshire and Worcestershire Health and Care NHS Trust: 1301189/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6602c33c65ca2f8e6b7da783/Mrs_N__Pilgrim_v_Herefordshire___Worcestershire_Health_Care_NHS_Trust_-_1301189-2021-_Judgment_13.03.2024.pdf).

Read the full decision in Mrs N Pilgrim v Herefordshire and Worcestershire Health and Care NHS Trust: 1301189/2021 - Preliminary (https://assets.publishing.service.gov.uk/media/67aa292eacab8c9492a46234/Mrs_N_Pilgrim_v_Herefordshire_and_Worcestershire_Health_and_Care_NHS_Trust_-_Judgment_-_1301189.2021.pdf).
S S Johal v Mitie Security: 1304996/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in S S Johal v Mitie Security: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/6866a1cfe4184a43f9785c5d/Sukhvinder_Singh_Johal_v_Mitie_Security_xx-xxxx-xxxx.pdf).
Product Recall: Shatchi Professional Fly Killer (2510-0192)
Source: gov.uk (2025-10-27)

Product Recall for Shatchi Professional Fly Killer presenting a risk of electric shock.

Summary

Product: Shatchi Professional Fly Killer

Hazard: The product presents a risk of electric shock as live parts can be accessed without tools and the plug does not contain a ballast.

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

Product information

Hazard

The product presents a risk of electric shock as live parts can be accessed without tools. Additionally, the plug does not contain a ballast and is considered counterfeit. The ballast is required to ensure the safe operation of the fuse under fault conditions, and its absence could lead to the plug overheating and/or exploding.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 and the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The product has been recalled the product from end users. Owners are advised to stop using this product immediately, unplug it and ensure it is stored safely.

Contact Shatchi to arrange a return and refund via xxx@xxx.xx (mailto:xxx@xxx.xx) or by calling xx-xxxx-xxxx.

Additional information

PSD notification number: 2510-0192

Notified by: Local Authority Trading Standards
Responses to reports by the Independent Chief Inspector of Borders and Immigration
Source: gov.uk (2025-10-23)

Home Office responses to inspection reports by the Independent Chief Inspector.

Official responses by the Home Office (including UK Visas and Immigration, Border Force and Immigration Enforcement) to reports by the Independent Chief Inspector of Borders and Immigration.

The inspection reports can be found on the inspector’s website (https://www.gov.uk/government/collections/inspection-reports-by-the-independent-chief-inspector-of-borders-and-immigration).

Responses not listed here can be found on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20140402141358/http:/icinspector.independent.gov.uk/inspections/inspection-reports/).
Ofsted's approach to AI
Source: gov.uk (2025-10-21)

These guidance documents outline how Ofsted uses artificial intelligence (AI) for its own work and set out how we look at AI during inspection and regulation.

AI-enabled tools and products are now more widely available in schools and other providers. This means that these technologies are affecting children and learners and the people who care for, educate and support them.

Ofsted supports innovation and the use of AI where it improves the education and care of children. The following documents set out our approach to the use of AI:
- Ofsted’s use of AI (https://gov.uk/government/publications/ofsteds-approach-to-ai/ofsteds-use-of-ai): details our approach to using AI lawfully, ethically and responsibly in our work.
- How Ofsted looks at AI during inspection and regulation (https://gov.uk/government/publications/ofsteds-approach-to-ai/how-ofsted-looks-at-ai-during-inspection-and-regulation): sets out the broad principles for how we will consider uses of AI encountered on inspection.
GDP deflators at market prices, and money GDP September 2025 (Quarterly National Accounts)
Source: gov.uk (2025-10-01)

This document contains the latest gross domestic product (GDP) deflators. The GDP deflator can be viewed as a measure of general inflation in the domestic economy.

A series for the GDP deflator in index form is produced by the Treasury from data provided by the Office for National Statistics (ONS) and the Office for Budget Responsibility (OBR). GDP deflator outturn are based on the ONS Quarterly National Accounts release (at the end of each quarter). However, a more recent version of ONS GDP outturn may be used depending on when the OBR updates its GDP deflator forecasts (usually at Budget and Autumn Statement).

Outturn data covering the years 1955-56 to 2024-25 (1955 to 2024) are based on the Quarterly National Accounts, 30 September 2025.

Forecasts covering periods 2025-26 to 2029-30 (2025 to 2029) are from the OBR as at the Spring Statement 26 March 2025.

GDP deflators for financial years 1955-56 to 2024-25 have been taken directly from ONS series L8GG. GDP deflators for calendar years 1955 to 2024 have been taken from ONS series MNF2. Non-seasonally adjusted money GDP for calendar and financial years are taken from ONS series BKTL. For financial years only, seasonally adjusted money GDP series YBHA has also been included.

The next GDP deflator update will be shortly after the Budget of 26 November 2025.
OPSS adds translations to safety videos for gig economy sector
Source: gov.uk (2025-03-13)

E-bike safety videos translated into several languages by OPSS to assist food delivery riders.

The Office for Product Safety and Standards (OPSS) has introduced new translations for its e-bike safety videos following discussions with food delivery businesses.

OPSS has regularly issued safety information following an increase in fires involving e-bikes. Figures show the number of these fires in the UK more than doubled from 2022 to 2023 with fatalities rising from three to ten.

Delivery riders as frequent users of e-bikes are a consumer group OPSS wants to reach with its public safety information. OPSS has now contacted food delivery businesses to understand the range of languages spoken by riders and couriers. As a result, the latest e-bike safety videos have also been translated into Arabic, Urdu, Romanian, and Portuguese, including Brazilian Portuguese.

The videos containing translated captions will be launched by OPSS from 13 March. Following discussions with OPSS, delivery companies have committed to make them available to riders using their platforms.

Graham Russell, Chief Executive of OPSS said:

OPSS continues to remove dangerous e-bike batteries and associated products wherever we can, but it’s vital as many users as possible are aware of the safety steps they should take. We believe that translating these videos will directly help spread the message to those most at risk.

View translations of the e-bike safety videos. (https://www.youtube.com/playlist?list=PLLXyLAloYkPV0CuhnnifN2uOmA--eZK6M)
Homes for Ukraine Funding, April to June 2025
Source: gov.uk (2025-10-31)

The Homes for Ukraine grant determination letters and funding allocations (April to June 2025).

Councils have a critical role to play in the success of the Homes for Ukraine scheme and are uniquely placed to support local communities to offer people from Ukraine the warmest possible welcome to the UK.

This page contains the grant determination letters and funding allocations to councils for the period April to June 2025.

You can find allocations to councils for previous quarters (https://www.gov.uk/government/collections/homes-for-ukraine-funding).
HM Treasury Senior Officials' Travel Expenses, Hospitality and the Permanent Secretaries Meetings with External Organisations: January to March 2025
Source: gov.uk (2025-06-30)

Data on senior officials’ (SCS2+) business expenses, hospitality, and meetings with external individuals and organisations.

HM Treasury publishes details of senior officials at Senior Civil Service 2 (SCS2) (or equivalent) and above meetings with external individuals and organisations, and senior officials’ business expenses and hospitality every quarter.
Shivom Consultancy 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 Shivom Consultancy 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 Shivom Consultancy 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Pursue Additional Initiatives: Explore and commit to additional local initiatives that align with the principles of the Armed Forces Covenant.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Banfield v Knightsbridge Property Services: 2303425/2024
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Mr D Banfield v Knightsbridge Property Services: 2303425/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6895c7c3586f9c9360656a0a/Mr_D_Banfield_v_Knightsbridge_Property_Services_-_2303425-2024_-_Strike_Out_Judgment.pdf).
Ms E Sahai v Reem Clothing Ltd (in voluntary liquidation): 3314530/2023
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Ms E Sahai v Reem Clothing Ltd (in voluntary liquidation): 3314530/2023 - Judgment (https://assets.publishing.service.gov.uk/media/686299011c735341c2111b07/Ms_Emma_Sahai_v_Reem_Clothing_Limited__in_voluntary_liquidation___-_3314530-2023_-_Judgment.pdf).

Read the full decision in Ms E Sahai v Reem Clothing Ltd (in voluntary liquidation): 3314530/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68629a55b77395b48b609d2b/Ms_E_Sahai_v_Reem_Clothing_Limited__in_voluntary_liquidation__-_3314530-2023_-_Judgment.pdf).
Appointment of UK Special Envoy to Afghanistan
Source: gov.uk (2025-06-20)

Mr Richard Lindsay has been appointed the United Kingdom’s Special Envoy to Afghanistan. Mr Lindsay will take up his appointment during June 2025.

Curriculum Vitae

Full name Richard Stephen Lindsay

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Active Travel Fund: local transport authority allocations
Source: gov.uk (2025-02-12)

Funding allocations for active travel schemes for local authorities in England.

The grant funding supports local transport authorities with developing and constructing walking and cycling facilities. The funding has been provided in 5 tranches, with tranche 4 extended into 2023 to 2024. The funding was:
- tranche 1 (the Emergency Active Travel Fund) (https://www.gov.uk/government/news/transport-secretary-announces-new-measures-to-keep-passengers-safe-now-and-level-up-for-the-future) supporting the installation of temporary measures to mitigate for the lack of public transport capacity as part of the work to combat the COVID-19 pandemic
- tranche 2 (https://www.gov.uk/government/news/transport-secretary-announces-new-measures-to-keep-passengers-safe-now-and-level-up-for-the-future) supporting more permanent measures, including to make some temporary schemes permanent
- tranche 3 funding for 2021 to 2022 (https://www.gov.uk/government/news/healthy-cost-effective-travel-for-millions-as-walking-and-cycling-projects-get-the-green-light) including additional tranche 3 change control funding for 2022 to 2023 (https://www.gov.uk/government/news/millions-of-people-to-benefit-from-200-million-to-improve-walking-and-cycling-routes)
- tranche 4 funding for 2022 to 2023 (https://www.gov.uk/government/news/millions-of-people-to-benefit-from-200-million-to-improve-walking-and-cycling-routes)
- an extension to tranche 4 funding for 2023 to 2024 (https://www.activetravelengland.gov.uk/news/ps101-million-investment-boost-cycling-and-walking-nationwide)
- tranche 5 funding for 2024 to 2025 (https://www.gov.uk/government/news/almost-300-million-to-gear-up-new-walking-wheeling-and-cycling-schemes)
Ground Floor Flat, 2 Brunswick Terrace, Torquay, Devon, TQ1 4AE: HAV/00HH/MNR/2025/0688
Source: gov.uk (2025-10-29)

Southern Region, Mr I Perry BSc FRICS and Mr M Ayres FRICS on 21 July 2025

Read the full decision in TQ1 4AE_HAV/00HH/MNR/2025/0688_decision (https://assets.publishing.service.gov.uk/media/68df66b3dadf7616351e4da9/GFF__2_Brunswick_Terrace__Decision.pdf) Read the summary reasons in TQ1 4AE_HAV/00HH/MNR/2025/0688_reasons (https://assets.publishing.service.gov.uk/media/68df66f549e17d00a56ffd71/GFF__2_Brunswick_Terrace__Summary_Reasons.pdf)
Design hearing decision: O/0112/25
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 11 February 2025.

Design Decision O/0112/25 (https://assets.publishing.service.gov.uk/media/67b33eb8d15c152ea555be37/o011225.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 Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Benefit and pension rates 2026 to 2027
Source: gov.uk (2025-11-27)

A list of the benefit rates and pension rates for 2026 to 2027.

This publication lists the benefit rates and pension rates for 2026 to 2027 as set out in the written ministerial statement (https://questions-statements.parliament.uk/written-statements/detail/2025-11-26/hcws1101) made by the Secretary of State for Work and Pensions on 26 November 2025.
IHTM42902 - Employee benefit trusts: changes to legislation from 30 October 2024
Source: gov.uk (2025-06-10)


Legislation in Finance Act 2025 introduces changes from 30 October 2024 to ensure the tax treatment of Employee Benefit Trusts is consistent with the original policy intent.

The changes confirm HMRC’s position that restrictions on connected persons benefiting from the Employee Benefit Trust (EBT) must apply for the lifetime of the trust. It also places restrictions on the exemption to where shares have been held for two years prior to settlement into an EBT and requires that no more than 25% of employees who are able to receive income payments from an EBT should be connected to the participators of the company.

The following changes that were made are outlined in further detail below:
- HMRC’s position has been made explicit in the legislation that the restrictions on connected persons benefiting from an EBT must apply for the lifetime of the trust. This change to the legislation, IHTA84S28, reflects the original policy intent, and HMRC’s approach, but puts the matter beyond doubt.
- For transfers on or after 30 October 2024, in order for IHTA84/S28 to apply the individual must have, throughout the period of two years ending with the date of the transfer, been beneficially entitled to the shares in or securities of the company that become comprised in the settlement. The shares or securities of the company includes, where there has been a reorganisation of share capital, the original shares to which the new holding relates. The definitions of “reorganisation of share capital”, “the new holding”, and “the original shares” have the meaning given to them in sections 126 and 134 of TCGA 1992 (IHTM42950 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42950#)).
- For transfer on or after 30 October 2024, IHTA84/S28(6) does not apply if, immediately after the transfer of value mentioned in IHTA84/S28(1), more than 25% of relevant beneficiaries are (disregarding IHTA84/S28(6)) persons falling within IHTA84/S28 (4)(a) to (d).
For this purpose “relevant beneficiary” means a person who—

(a) is a person for whose benefit the trusts permit the settled property to be applied, and

(b) is a person employed by or holding office with the company mentioned in IHTA84/S28(1) (IHTM42950 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42950)).

Similar changes have been made to s13 IHTA 84, in respect of dispositions by close companies.
Mr Z Richards v L Maw: 6002025/2025
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in Mr Z Richards v L Maw: 6002025/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/6821f88dced319d02c906108/Zachary_Richards_v_Lorna_Maw_6002025-2025__SO_Jdgmt._docx.pdf).
Environmental capacity for industrial clusters: factsheets
Source: gov.uk (2025-07-30)

Factsheets to summarise key findings and recommendations for the 4-year environmental capacity for industrial clusters project in key English low carbon industrial clusters.

The project examined environmental challenges – and identified potential impacts – associated with water availability, water quality, air quality, flood risk, and climate impacts in the Humber, Teesside, and HyNet industrial areas.

These one-page factsheets:
- summarise the environmental capacity for industrial clusters project
- provide an overview of the findings and recommendations for each of the 3 clusters and a fourth overview of the project
They are intended as a non-technical summary of the project for all stakeholders.
Quarterly Direct Payment Statistics for Northern Ireland (June 2025)
Source: gov.uk (2025-09-04)

Presents quarterly information collected from health and social care trusts on the number of and the amount paid by direct payments.

Presents quarterly information collected from health and social care (HSC) trusts on the number of and the amount paid by direct payments, broken down by HSC trust and client group. Direct payments are cash payments, made in lieu of social service provisions, to individuals who have been assessed as needing services. Direct payments increase choice and promote independence. The direct payments information return is provided quarterly by the Strategic Planning and Performance Group (SPPG).
Table 3.11 Income and tax, by sex, region and country
Source: gov.uk (2025-03-12)

These tables give distributions of total income and tax for the United Kingdom, England, Wales, Scotland and Northern Ireland.

The information is presented on a region basis for England.

These statistics are classified as accredited official statistics.

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You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page. (https://www.gov.uk/government/collections/personal-incomes-statistics)

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.
Mr D Kavanagh v Royal Mail Group plc: 3310536/2023
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr D Kavanagh v Royal Mail Group plc: 3310536/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6925b3c922424e25e6bc3165/Mr_D_Kavanagh_v_Royal_Mail_Group_PLC_3310536_2023_Judgment.pdf).
Mr M Harris v Automatic Transmissions (Preston) Ltd: 2400183/2024
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mr M Harris v Automatic Transmissions Ltd: 2400183/2024 - Judgment (https://assets.publishing.service.gov.uk/media/66fbbf1e30536cb9274829eb/Mr_M_Harris_v_Automatic_Transmissions_Ltd_-_2400183_2024.pdf).

Read the full decision in Mr M Harris v Automatic Transmissions (Preston) Ltd: 2400183/2024 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/68d67b5429e2934106866409/Mr_Mark_Harris_v_Automatic_Transmissions__Preston__Ltd_-_2400183_2024_-_Certificate_of_Correction.pdf).

Read the full decision in Mr M Harris v Automatic Transmissions (Preston) Ltd: 2400183/2024 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/68d67b7c4e830dd22fa1ceb6/Mr_Mark_Harris_v_Automatic_Transmissions__Preston__Ltd_-_2400183_2024_-_Corrected_Judgment.pdf).
Ms S Constance v Harpenden Mencap: 3307076/2022 and 3308950/2023
Source: gov.uk (2025-06-26)

Employment Tribunal decision.

Read the full decision in Ms S Constance v Harpenden Mencap: 3307076/2022 and 3308950/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/685be8840433072fce0e0ff4/Ms_S_Constance_v_Harpenden_Mencap_3307076.2022___Other_FMH_Reserved_Judgment.pdf).
Children in low income families: local area statistics: background information and methodology
Source: gov.uk (2025-03-27)

Official statistics on the number of children living in low income families.

Information about the Children in low income families: local area statistics (https://www.gov.uk/government/collections/children-in-low-income-families-local-area-statistics) methodology, including the context, purpose and source data of the statistics covered.
Appeal a First-tier Tribunal (Mental Health) decision: Form UT3
Source: gov.uk (2025-08-15)

Use this form to apply for permission to appeal if you have been refused by the First-tier Tribunal, or appeal to the Upper Tribunal if you have permission.

You must send documents to the tribunal using the E-Filing service (https://www.gov.uk/guidance/hmcts-e-filing-service-for-citizens-and-professionals) for proceedings:

that start on or after 4 December 2023

where a party is either represented by a legal representative, or is a government department, agency or public body

You can find more information about using the E-Filing service (https://www.judiciary.uk/guidance-and-resources/practice-direction-for-the-administrative-appeals-chamber-of-the-upper-tribunal-electronic-filing-ce-file/) for these proceedings.

Find out how to appeal a Mental Health First-tier Tribunal decision (https://www.gov.uk/government/publications/appeal-a-mental-health-first-tier-tribunal-decision-ut3).

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Grave of Missing World War One Captain Identified in Belgium
Source: gov.uk (2025-06-13)

More than a century after his death, the previously unmarked grave of Captain Ernest Cecil Blencowe has finally been identified and marked.

The rededication service, organised by the MOD’s Joint Casualty and Compassionate Centre (JCCC), also known as the ‘War Detectives’, was held at the Commonwealth War Graves Commission’s (CWGC) Bedford House Cemetery, yesterday afternoon (11 June 25).

The Standards are lowered as the Last Post sounds (Crown Copyright)

JCCC Caseworker, Alexia Clark, said:

I am grateful to the researchers who originally submitted evidence suggesting the location of the grave of Captain Blencowe. In rededicating his grave we have reunited his mortal remains with his names, in the presence of his family, ensuring that his sacrifice will not be forgotten.

Captain Ernest Cecil Blencowe, 6th Bn Dorsetshire Regiment

Ernest joined the Army at the outbreak of war. He was attached to 6th Bn the Dorsetshire Regiment and arrived in France in July 1915. He was engaged in various actions on the Western Front, including holding lines around the south of the Ypres Salient. In early 1916, the regiment arrived on The Bluff, an area of raised ground near the Ypres-Comines canal – which was fought over extensively throughout the war due to the strategic advantage it offered whoever controlled it.

Ernest died in February 1916 trying to get control of The Bluff back into the hands of the British. He was mentioned in dispatches for his actions during this period. His body was not recovered and following the war he was listed on the Menin Gate Memorial to the Missing.

In June 1921 the remains of an unknown British officer were recovered. The remains bore buttons and badges identifying them as an officer of the Dorsetshire Regiment, but further identification proved impossible, and the remains were reburied at Bedford House Cemetery, near Ypres. Recently, research has revealed the un-named officer to be Captain Ernest Blencowe and now his grave has been rededicated accordingly.

Two of Ernest’s great-grandchildren were present for the service, along with Callum Murray, a young history enthusiast, who is the owner of Capt Blencowe’s service medals.

[Image: The_service_for_Capt_Blencowe.jpg]

The headstone was replaced by CWGC and will be cared for in perpetuity. Sean Phillips, Commemorations Support Coordinator at the CWGC said:

It has been a tremendous privilege to have been involved in marking Captain Blencowe’s grave with a new headstone bearing the details of his military service. For evermore, visitors to Bedford House Cemetery will be able to pay their respects to Captain Blencowe at his final place of rest.