theodi/ndl-core-corpus huggingface dataset:
TSEM4750 -  Settlements Legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2025 : Example – Close family members
Source: gov.uk (2025-06-18)


Mr C is resident in the UK but has never been classed as UK domiciled or deemed domiciled in the UK under condition A. He was taxed on the remittance basis each year up to and including 2024/25. In 2013/14, he settled foreign investments into a Jersey resident trust of which he was a beneficiary. From 6 April 2015 through to 5 April 2025 the trustees received income on their investments of £300,000 per year. No distributions were made during this period. The income from 6 April 2015 to 5 April 2017 would have been treated as Transitional Trust Income (TTI) under the old section 628C ITTOIA 2005 and the income from 6 April 2017 to 5 April 2025 would have been treated as Protected Foreign-Source Income (PFSI) under the old section 628A ITTOIA 2005 because:

the income would have been relevant foreign income if it were income of a UK resident individual,

the income was from property that originated from the settlor,

when the settlement was created Mr C was not UK domiciled,

there was no time in the relevant tax years that Mr C was UK domiciled, or deemed domiciled in the UK under Condition A,

the trustees were not UK resident for the relevant tax years,

no further property or income was provided for the purpose of the settlement by Mr C, either directly or indirectly at a time when he was domiciled, or deemed domiciled in the UK.

Mr C was not taxed on the £300,000 of income in each of the years 2015/16 to 2024/25 because he was taxed on the remittance basis, the income was not remitted to the UK and is TTI/PFSI. From the tax year 2025/26 onwards Mr C will be taxable on the income of the trust each tax year as it arises per tax year, because from 6 April 2025 the remittance basis of taxation and the concept of PFSI no longer applies.

Mr C and his wife own properties in several countries and although Mr C is resident in the UK, his wife is resident overseas in 2025/26. In 2025/26, Mrs C receives a benefit from the Jersey Trust of £1 million to purchase a property in the UK. Mrs C will not be taxed on the benefit, but Mr C will be taxed on it to the extent that it can be matched against TTI/PFSI that has arisen in the trust because:

Mrs C is a close family member of Mr C and

Mrs C is not resident in the UK in 2025/26 and

Mr C is resident in the UK in 2025/26.

£300,000 of TTI/PFSI has arisen to the trustees each year from 2015/16 through to 2024/25, amounting to £3 million. As there is sufficient TTI/PFSI to match against the benefit to Mrs C, Mr C will be taxable on the benefit of £1 million received by Mrs C in 2025/26. This will leave £2 million of TTI/PFSI available to be matched against any future benefits.
SBFM Group 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 SBFM Group 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 SBFM Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Recall alert - Catophos 100 mg/ml + 0.05 mg/ml Solution for Injection
Source: gov.uk (2025-10-30)

Product defect recall alert for Catophos 100 mg/ml + 0.05 mg/ml Solution for Injection for Horses, Cattle and Dogs by Duggan Veterinary Supplies Limited.

We wish to inform wholesalers and veterinarians that Duggan Veterinary Supplies Limited has initiated a Class I recall to veterinarian level with immediate effect for:

Catophos 100 mg/ml + 0.05 mg/ml Solution for Injection for Horses, Cattle and Dogs Vm 20916/3000.

The reason for the recall is due to the identification of visible particles present in the vials.

DUG(V)UK Limited is contacting wholesalers and veterinarians to examine inventory immediately and quarantine products subject to this recall.

For further information regarding the recall, please contact DUG(V)UK Limited; xxx@xxx.xx (mailto:xxx@xxx.xx) or xx-xxxx-xxxx.
Marama Alliance UK (MAUK)
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 Marama Alliance UK (MAUK) 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 Marama Alliance UK (MAUK) 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
- Flexible Leave For Spouses
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Licensing: how to apply
Source: gov.uk (2025-06-11)

How to license a medicine for sale in the UK, including national and international routes, and information on fees.

There are several routes to obtain a marketing authorisation in the United Kingdom (UK), Great Britain (England, Scotland and Wales) or Northern Ireland. The options available will be determined by the intended market and the type of application.
Kelvinside Academy
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 Kelvinside Academy 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 Kelvinside Academy 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
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.
Flat 3, 26 Linden Road, Bexhill-on-Sea, East Sussex, TN40 1DN: HAV/21UG/MNR/2025/0618
Source: gov.uk (2025-06-16)

Southern Region, Mr J Wilson MRICS and Mr C Davies FRICS on 22 April 2025

Read the full decision in TN40 1DN_HAV/21UG/MNR/2025/0618_decision (https://assets.publishing.service.gov.uk/media/684962cd7cba25f610c7dab4/Flat_3__26_Linden_Road__Decision.pdf) Read the full reasons in TN40 1DN_HAV/21UG/MNR/2025/0618_reasons (https://assets.publishing.service.gov.uk/media/6849631da271ab34edd1ded9/Flat_3__26_Linden_Road__Full_Reasons.pdf)
J Humphrey v Ecoserv FM Group Ltd: 1400721/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in J Humphrey v Ecoserv FM Group Ltd: 1400721/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67e3f4c34038ca2e94411fd2/James_Humphrey_-vs-_Ecoserv_FM_Group_Ltd_-_1400721.2024_-_Judgment.pdf).

Read the full decision in J Humphrey v Ecoserv FM Group Ltd: 1400721/2024 - Costs (https://assets.publishing.service.gov.uk/media/68627453b466cce1bb1219fd/James_Humphrey_-vs-_Ecoserv_FM_Group_Ltd_-_Judgment.pdf).
Ms I Cetin v Mr D E and Others: 3303806/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Ms I Cetin v Mr D E and Others: 3303806/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68135377b0ef2c98505253fb/Ms_I_Cetin_v_Mr_D.E_and_others_3303806_2024_PPH_Judgment.pdf).

Read the full decision in Ms I Cetin v Mr D E and Others: 3303806/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68821c852b6fd60b7c160ff6/Ms_I_Cetin_v_Mr_D_E___others_3303806.2024_Reconsideration_Judgment.pdf).
Various flats at Greystoke Court, Hanger Lane, W5 1EN: LON/00AJ/LSC/2025/0157
Source: gov.uk (2025-10-08)

Residential Property Tribunal decision of Judge Shepherd, Mr Naylor and Mr Piarroux on 12 September 2025

Read the full decision in Various flats at Greystoke Court, Hanger Lane, W5 1EN: LON/00AJ/LSC/2025/0157 (https://assets.publishing.service.gov.uk/media/68c3fc1d3519dec072c87655/250912_Decision_in_Greystoke_Court__Hanger_Lane__W5_1EN.pdf)
DfT: ministerial travel and meetings
Source: gov.uk (2025-09-25)

Details of  DfT ministers' overseas travel and external meetings.

Government publishes details of ministers’ overseas travel and meetings with external organisations.

Gift and hospitality information is available from the register of ministers’ gifts and hospitality (https://www.gov.uk/government/collections/register-of-ministers-gifts-and-hospitality).
ATACPD02400 - Roles and responsibilities: National Carnet Unit (NCU)
Source: gov.uk (2025-11-24)


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

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The National Carnet Unit (NCU) are the supervising office for non-UK country ATA and UK/CPD/China-Taiwan carnet holders and has control responsibility for all goods imported into the UK under those carnets.

They deal with cases resulting from goods not being re-exported or if a voucher is missing as well as calculating and collecting any customs charges. They also deal with requests to divert carnet goods to free circulation and other queries.

For UK issued ATA and UK/CPD/China-Taiwan carnets, the NCU is responsible for collating the export and re-import vouchers and responding to enquiries from other customs administrations and from Chambers of Commerce. This may require the issue of a certificate of location, see ATACPD16000 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd16000).

The NCU do not oversee CPD carnets issued in respect of private or commercial road vehicles, trailers, motor cycles and registered motor sport vehicles transported by trailer.

For more information on CPD Carnets, (see ATACPD12000 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd12000)).

Full details on the role and responsibilities of the NCU can be found in ATACPD09000 (https://www.gov.uk/hmrc-internal-manuals/ata-cpd-carnets/atacpd09000).
Product Safety Report: Leader Pro Soldering Iron sold via Amazon (2501-0204)
Source: gov.uk (2025-02-05)

Product Safety Report for Leader Pro Soldering Iron presenting a serious risk of electric shock.

Summary

Product: Leader Pro Soldering Iron

Hazard: This product presents a serious risk of electric shock because the product did not require tools to access the live parts, leaving them easily accessible.

Corrective action: The product has been destroyed. The listing has been removed by the online marketplace (Amazon).

Product information

Hazard

This product presents a serious risk of electric shock because the product did not require tools to access the live parts, leaving them easily accessible.

If the user plugs the product in, it may develop a fault due to being inadequately fused. Due to the easy access of the live parts, the fault with the product may then lead to a fire, or the user receiving an electric shock.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The product has been destroyed. This listing has been removed by the online marketplace (Amazon).

Additional information

PSD case number: 2501-0204

Notified by: Local Authority Trading Standards
Mrs E Harvey v Adey Innovation Ltd: 6002474/2025
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mrs E Harvey v Adey Innovation Ltd: 6002474/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/69149a3e9d50fc2fe81616b3/Mrs_E_Harvey_-vs-_Adey_Innovation_Limited_-_Judgment.pdf).
Mr D Harris v F M Conway Ltd: 2306285/2023
Source: gov.uk (2025-03-05)

Employment Tribunal decision.

Read the full decision in Mr D Harris v F M Conway Ltd: 2306285/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67c1c87368a61757838d2153/Mr_D_Harris_v_F_M_Conway_Ltd_2306285-2023_Judgment_.pdf).
Jenifer Carruthers
Source: gov.uk (2025-05-01)

Jennifer supports the strategic direction of the Nuclear Restoration Services (NRS) delivery business units. She is well-acquainted with NRS, having served as a non-executive director on the NRS Board and beginning her career at Berkeley. Jennifer joined Magnox Electric in the 1990s as Berkeley’s graduate structural and civil engineer, eventually working at each of the company’s nuclear power stations. Over the past 21 years at Sellafield, she has held various roles, including civil engineer, head of PCM (plutonium contaminated materials) Delivery Operations, head of evaporator D pre-operations, head of the site management project office, and most recently, chief engineer.

Jennifer supports the strategic direction of the Nuclear Restoration Services (NRS) delivery business units. She is well-acquainted with NRS, having served as a non-executive director on the NRS Board and beginning her career at Berkeley. Jennifer joined Magnox Electric in the 1990s as Berkeley’s graduate structural and civil engineer, eventually working at each of the company’s nuclear power stations.

Over the past 21 years at Sellafield, she has held various roles, including civil engineer, head of PCM (plutonium contaminated materials) Delivery Operations, head of evaporator D pre-operations, head of the site management project office, and most recently, chief engineer.
1664 Training Solutions 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 1664 Training Solutions 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 1664 Training Solutions 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
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Promote training and education opportunities for Service leavers, veterans, and their families.

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.
Flat 12 Linacre, Spring Lane, Headington, OX3 8LU: CAM/26UG/LSC/2021/0075
Source: gov.uk (2025-07-09)

Eastern region Mr P Roberts FRICS CEnv

Read the decision in full Flat 12 Linacre, Spring Lane, Headington, OX3 8LU: CAM/26UG/LSC/2021/0075 (https://assets.publishing.service.gov.uk/media/66b616c5fc8e12ac3edb0d6d/Microsoft_Word_-_CAM38UCMNR20220120_Flat_12_Linacre_Court_Spring_Lane_Headington__Market_Rent_Reasons.pdf)
Jointline 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 Jointline 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 Jointline Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Pittance Farm overhead line, S37 Consent, Electricity Act 1989
Source: gov.uk (2025-07-06)

Screening decision to upgrade approximately 75 metres of 11kV overhead line from two-wire to three-wire.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

7 July 2025

Location

Pittance FarmSurrey Hills

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
IHTM27104 - Foreign property: money from a life policy: policies under seal
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Policies by way of deed or under seal are specialty debts (IHTM27079 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27079)). Where the policy holder is non-UK domiciled (to 5 April 2025) or not a long- term UK resident (from 6 April 2025) and there is no evidence to suggest the location of the policy documents has been artificially arranged, HMRC will treat such policies as situated where the deed is to be found.

Most Lloyds policies are embossed with a seal but they are not specialty debts unless they also bear the witnessed personal signature of the General Manager of Lloyds Policy Signing Office. Lloyds policies that do not bear this signature are chargeable to Inheritance Tax in the country where the debtor (the company) resides (IHTM27101 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27101)).
BLM17015 - Lease accounting under IFRS 16 and FRS 102 (2024 amendments): identifying a lease
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

IFRS 16. 9 and FRS 102 (2024 amendments) 20.15 define a lease as a contract that “conveys the right to control the use of an identified asset for a period of time in exchange for consideration.” This assessment is conducted at the inception of the contract and is only reassessed if the terms and conditions of the contract are changed (IFRS 16.11; FRS 102 (2024 amendments) 20.18).

IFRS 16.B9 and FRS 102 (2024 amendments) 20.16 requires an entity to assess whether they have:

the right to obtain substantially all of the economic benefits from use of the identified asset; and

the right to direct the use of the identified asset.

An asset is typically identified by being explicitly specified in a contract. However, an asset can also be identified by being implicitly specified at the time that the asset is made available for use by the customer. (IFRS 16.B13; FRS 102 (2024 amendments) 20.19)

In circumstances where a lease and related services are combined in one contract, the lessee will normally need to separate the contract into its lease and non-lease components and apply the lease accounting requirements to the lease element only. (IFRS 16.12; FRS 102 (2024 amendments 20.28)

There is a practical expedient that allows an entity to not separate the components and instead apply the leasing requirements to the entirety of the contract. This decision can be made by a class of underlying asset. (IFRS 16.15; FRS 102 (2024 amendments 20.33)
Product Safety Report: JORGE Kasjopeja Firework (2408-0133)
Source: gov.uk (2025-06-17)

Product Safety Report for JORGE Kasjopeja Firework presenting a high risk of fire.

Summary

Product: JORGE Kasjopeja Firework

Hazard: The product emits flames for an excessive period of time, which can present a risk of burns to bystanders and a risk of fire

Corrective action: The products have been withdrawn from the market.

Product information

Hazard

The product emits flames for an excessive period of time, which can present a risk of burns to bystanders and a risk of fire

The product does not meet the requirements of the Pyrotechnic Articles (Safety) Regulations 2015.

Corrective action

The products have been withdrawn from the market.

Additional information

PSD notification number: 2408-0133

Notified by: Local Authority Trading Standards
Biomatics
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 Biomatics 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 Biomatics 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
- Armed Forces Day
- Reserve 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.
2024 to 2025 Student finance application forms and notes for postgraduate Master's students
Source: gov.uk (2025-01-27)

Application form and guidance notes for postgraduate Master’s students.

If you cannot apply online, apply by post using the ‘Postgraduate Loan Application’ form – the postal address is on the form.

Before applying for student finance, it’s important that you understand the terms and conditions (https://www.gov.uk/government/publications/student-loans-a-guide-to-terms-and-conditions) of your loan.

Read the student finance privacy notice (https://www.sfengland.slc.co.uk/privacy-notice) to find out how the information you provide will be used.

You can find the application form and guidance forms for the 2023 to 2024 academic year here (https://www.gov.uk/government/publications/2023-to-2024-student-finance-application-forms-and-notes-for-postgraduate-masters-students).
S Jeilani v Kinder World Day Nursery Group Ltd: 6012461/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in S Jeilani v Kinder World Day Nursery Group Ltd: 6012461/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67c6d48372e83aab48866daf/S_Jeilani_v_Kinder_World_Day_Nursery_Group_Limited_-_6012461_2024.pdf).
Reducing CO2 emissions to zero within the power sector by 2050: Can CLEWs provide a solution?
Source: gov.uk (2025-10-10)

Suriname has set no overall total annual emission reduction targets.

Abstract

This study uses the CLEWs (Climate, Land, Energy, and Water Systems) framework and OSeMOSYS (Open Source Energy Modelling System) tool. It explores 2 scenarios, the business-as-usual scenario and the scenario of achieving zero CO2 emissions by the power sector by 2050.

This work is part of the Climate Compatible Growth programme.

Citation

Raghoebarsing A. ‘Reducing CO2 emissions to zero within the power sector by 2050: Can CLEWs provide a solution?’ version 1, Zenodo, 2025

Links

Reducing CO2 emissions to zero within the power sector by 2050: Can CLEWs provide a solution? (https://zenodo.org/records/14867719)
Pensions Ombudsman and Pension Protection Fund Ombudsman annual report and accounts 2024 to 2025
Source: gov.uk (2025-07-17)

This annual report and accounts is for the period 1 April 2024 to 31 March 2025.

The Pensions Ombudsman combines in one organisation the Pensions Ombudsman and the Pension Protection Fund Ombudsman. Our primary function is handling pension complaints. We act impartially and our service is free at the point of delivery.

We are a non-departmental public body and are funded by the Department for Work and Pensions (DWP). The grant-in-aid that funds us is largely recovered from the general levy on pension schemes that is administered by The Pensions Regulator.
Complaints procedure
Source: gov.uk (2025-12-01)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with. We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/written-enquiry), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days.

Find out more about our complaints procedures (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research.

Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure)

Visas

If your complaint is about UK visas contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure)

Or if you have a query, question or feedback on visas from Germany, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration)

General complaints

If you wish to contact us, please write to us at xxx@xxx.xx (mailto:xxx@xxx.xx).
Building People CIC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Building People CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Fresh meat, excluding mechanically separated meat, of domestic porcine animals to the European Union and Northern Ireland: certificate 8370
Source: gov.uk (2025-07-17)

Apply for an export health certificate (EHC) to export fresh meat, such as pork, from Great Britain (England, Scotland and Wales) to the EU or move it to Northern Ireland.

Apply for an export health certificate online

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

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

1. Check what you need for your export

Find out about the requirements for export in the specimen certificate (https://assets.publishing.service.gov.uk/media/6878c44aa52cca025ef5bdb6/8370EHC_EN_V4_Specimen.pdf) and guidance notes (https://assets.publishing.service.gov.uk/media/6878c45ef5eb08157f3638af/8370NFG_Jul25_v16.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8370EHC)

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

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

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

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

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

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

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

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Lena Levy
Source: gov.uk (2025-09-19)

Lena Levy is a policy professional with a background in economics and significant expertise in labour market policy. Lena currently leads the public health and healthcare function at the British Medical Association. She has previously headed up the Labour Market policy team at the Confederation of British Industry and began her career working as a researcher for urban think tank Centre for Cities. Lena holds a Masters degree from the London School of Economics and is an honorary fellow of the Institute for Employment Studies. Appointed: July 2025 Term ends: July 2028 The register disclosing Members’ interests is here.

Lena Levy is a policy professional with a background in economics and significant expertise in labour market policy. Lena currently leads the public health and healthcare function at the British Medical Association. She has previously headed up the Labour Market policy team at the Confederation of British Industry and began her career working as a researcher for urban think tank Centre for Cities. Lena holds a Masters degree from the London School of Economics and is an honorary fellow of the Institute for Employment Studies.

Appointed: July 2025 Term ends: July 2028

The register disclosing Members’ interests is here. (https://www.gov.uk/government/publications/ome-review-body-members-register-of-interests)