theodi/ndl-core-corpus huggingface dataset:
Terminally Ill Adults (End of Life) Bill
Source: gov.uk (2025-06-26)

Information relating to the Terminally Ill Adults (End of Life) Bill.

The Terminally Ill Adults (End of Life) Bill is a private member’s bill. It was introduced in the House of Commons on 16 October 2024 by Kim Leadbeater MP, its sponsor during its passage through the House of Commons.

It was introduced to the House of Lords on 23 June 2025 and was taken up by the Rt Hon the Lord Falconer of Thoroton.

The bill makes provision for adults who are terminally ill and reasonably expected to die within 6 months to request, and lawfully be provided with, assistance to end their own life.

The government is neutral on the substantive policy questions relevant to how the law in this area could change and on the principle of assisted dying. However, the government does have a responsibility to make sure any legislation that passes through Parliament is workable, effective and enforceable.

As such, the government has produced documents intended to provide an assessment of the potential impacts of the bill. These documents have been prepared independently by the Department of Health and Social Care and Ministry of Justice and do not provide a policy position on assisted dying.

The government updated these documents to reflect the bill as it was introduced to the House of Lords.

See the Parliament website for all documents related to the Terminally Ill Adults (End of Life) Bill (https://bills.parliament.uk/bills/3774).
Ms Z Zorokong v The Ministry of Defence: 6011016/2025
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Ms Z Zorokong v The Ministry of Defence: 6011016/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68304612b33f68eaba953a1c/Ms_Z_Zorokong_v_The_Ministry_of_Defence_-_6011016-2025.pdf).

Read the full decision in Ms Z Zorokong v The Ministry of Defence: 6011016/2025 - Reasons (https://assets.publishing.service.gov.uk/media/685d3e763e6b7941f4e00ab3/Ms_Z_Zorokong_v_The_Ministry_of_Defence_-_6011016-2025_-_Written_Reasons.pdf).
PSCRB (Restricted) Guidelines
Source: gov.uk (2025-01-08)

Guidelines for the MCA's Proficiency in Survival Craft and Rescue Boats (Other than fast rescue boats) (PSC&RB) yacht-restricted course.

This guide details information regarding changes to the MCA Advanced Sea Survival Course. This course has now been renamed Proficiency in Survival Craft and Rescue Boats (Other than fast rescue boats) (PSC&RB) (Restricted) issued under Regulation VI/2 of STCW 1978 as amended.

The guide clarifies the training for PSC&RB (Restricted) that is required for Deck and Engineer Officers serving on Yachts that are not equipped with lifeboats. The guide also provides further information regarding the updating of Advanced Sea Survival and PSCR&RB (Restricted) certificates.
Hawkesworth Appliance Testing Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Hawkesworth Appliance Testing Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Interministerial Group for Net Zero, Energy and Climate Change communiqué: 6 March 2025
Source: gov.uk (2025-03-17)

A note of the meetings held by the Interministerial Group for Net Zero, Energy and Climate Change.

Communiqué from the Interministerial Group for Net Zero, Energy and Climate Change.

Ministers from the 4 UK administrations meet regularly to discuss issues relating to net zero, energy and climate change.
Mr M Muhammad v Stericycle SRCL Ltd and Shred-It Ltd: 3311198/2023
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in Mr M Muhammad v Stericycle SRCL Ltd and Shred-It Ltd: 3311198/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6746f119fab9c1c08e002f84/Mr_M_Muhammad_v_Stericycle_SRCL_Ltd___other_3311198.2023_FMH_Judgment.pdf).

Read the full decision in Mr M Muhammad v Stericycle SRCL Ltd and Shred-It Ltd: 3311198/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6746f12f7a52b1e407d7773f/Mr_M_Muhammad_v_Stericycle_SRCL_Ltd___other_3311198.2023_written_reasons.pdf).

Read the full decision in Mr M Muhammad v Shred-It Ltd: 3311198/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67911c2be2b9324a911e26dc/Mr_M_Muhammad_v_Shred-It_Ltd_-_3311198-2023_-_Judgment.pdf).
Hastings Freight 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 Hastings Freight 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 Hastings Freight 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 Reservists
We also pledge the following:

Offer work placements, insight days, mentoring schemes and/or guaranteed interview schemes to Veterans seeking employment.

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.
The Safe Woman
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 The Safe Woman 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 The Safe Woman 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 Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Education & Training: We can offer accredited training to women who are either spouses, partners or service leavers in order for them to become

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.
A Yuill v Halo Hair Group Darlington Ltd: 2500124/2025
Source: gov.uk (2025-10-07)

Employment Tribunal decision.

Read the full decision in A Yuill v Halo Hair Group Darlington Ltd: 2500124/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68e3da3edadf7616351e4e7a/Amber_Yuill_v_Halo_Hair_Group_Darlington_Ltd_2500124-2025.pdf).
Smoking at work: the law
Source: gov.uk (2025-01-24)

The law on smoking in the workplace and what businesses must do to prevent smoking at work

Smoking is not allowed in any enclosed workplace, public building or on public transport in the UK.

Penalty for smoking in the workplace

Workers can be fined up to £200, or up to £50 in Scotland.

The law does not apply to e-cigarettes. Employers can decide if they can be used on their premises.

What businesses must do

Businesses must:
- display ‘no smoking’ signs in all workplaces and vehicles - no smoking signs in Wales must be in both Welsh and English
- make sure people do not smoke in enclosed work premises or shared vehicles
Staff smoking rooms are not allowed - smokers must go outside.

Fines and penalties

Businesses can be fined up to £2,500 if they do not stop people smoking in the workplace or up to £1,000 if they do not display ‘no smoking’ signs.

In Scotland, there is a fixed penalty fine of £200, which can go up to £2,500 if the fine is not paid.

Smoking in work vehicles

Smoking is not allowed in any work vehicle that more than one person uses, for example:
- taxis
- buses
- vans
- goods vehicles used by more than one driver
- company cars used by more than one employee
A worker can smoke in a company car that only they use if their employer agrees.

Residential care homes

Residential care homes and hospices can offer individual smoking rooms but only for residents.

The rooms must be well ventilated and smoke must not get into other rooms.
Mr D Mitsopoulos v The Yummy Palette Ltd: 2301065/2023
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Mr D Mitsopoulos v The Yummy Palette Ltd: 2301065/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67190bd217e213a633220998/Mr_D_Mitsopoulos_v_The_Yummy_Palette_Ltd_2301065_2023_full_Judgment.pdf).

Read the full decision in Mr D Mitsopoulos v The Yummy Palette Ltd: 2301065/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/678e7f36432c55fe2988f68f/Mr_Dimitrios_Mitsopoulos_v_The_Yummy_Palette_Ltd_2301065-2023_Certificate_of_Correction.pdf).

Read the full decision in Mr D Mitsopoulos v The Yummy Palette Ltd: 2301065/2023 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/678e7f5402801a21aa7acfbf/Mr_Dimitrios_Mitsopoulos_v_The_Yummy_Palette_Ltd_2301065-2023_Corrected_Judgment.pdf).
Parental responsibility measures attendance census: guide
Source: gov.uk (2025-09-26)

Guide to help local authorities complete the 2025 census.

Information for local authorities completing the 2025 parental responsibility measures attendance census (https://www.gov.uk/guidance/parental-responsibility-measures-attendance-census).

The validation rules show the checks applied in COLLECT once local authorities enter their data.
Qualitative research on changes in trader behaviour
Source: gov.uk (2025-07-15)

Research with UK traders (businesses and intermediaries) to understand possible changes to behaviour following the UK's proposed departure from the EU in 2019.

HM Revenue and Customs (HMRC) commissioned IFF Research to undertake qualitative research with traders to understand possible changes to behaviour after the UK’s proposed exit from the EU in March 2019 (this date was postponed).

This research specifically looks at 2 potential scenarios for the UK’s exit:

a Facilitated Customs Arrangement (FCA) whereby the UK would apply the EU’s tariffs and trade policy for goods intended for the EU, and its own for those intended for the UK

a Day 1 No Deal (D1ND) scenario, under which existing regulations for non-EU trade could apply to all goods imported to or exported from the UK

IFF Research conducted 49 in-depth interviews, some by telephone and some face-to-face. Forty-one interviews were with UK traders: 16 with businesses and 25 with intermediaries, which includes freight forwarders, customs agents, fast parcel operators and hauliers.

Eight interviews were conducted with international traders: 1 with a business and 7 with intermediaries. The interviews achieved are not intended to be fully representative of all traders.

All interviews took place between 27 September and 9 November 2018.
Lincoln Mortgages and Protection
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 Lincoln Mortgages and Protection 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 Lincoln Mortgages and Protection recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

Specialising in forces Help to Buy advice Free initial consultation to Armed Forces COmmunity

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.
Attendance Allowance claim form
Source: gov.uk (2025-09-17)

Use the Attendance Allowance claim form to apply for financial help for your personal care if you're disabled and State Pension age or older.

If you live in Scotland, you need to apply for Pension Age Disability Payment (https://www.mygov.scot/pension-age-disability-payment) instead of Attendance Allowance.

Read the Attendance Allowance guidance (https://www.gov.uk/attendance-allowance) before you apply.

Before you start this form

If you’re using a mobile phone or tablet

You cannot complete the form using a mobile phone or tablet. You have to either:
- use a desktop or laptop computer
- print the form and complete it by hand
Call the Attendance Allowance helpline (https://www.gov.uk/attendance-allowance/how-to-claim) to ask for a paper form.

If you’re using a desktop or laptop computer

Use a PDF reader to open and fill in this form. You can download a free PDF reader online.

If you are using screen reader software to access the form, we recommend that you review all of the notes and the questions on the form before you complete it. As you complete the form, you will be guided through the questions based on the responses you provide.

Do not use your computer’s browser or, if you are an Apple Macintosh user, the Preview application.

You can save data typed into this form if you use a PDF reader. This means that you do not have to fill in the form in one session.

There are reliability issues with some assistive software, which may mean the form will not save properly.

This form will only save if it is both:
- saved onto your computer
- opened in a recent version of PDF reader
The form will not save in:
- versions of Acrobat Reader older than version XI
- some other PDF readers, for example Preview on a Mac or Foxit on a PC
Help using this PDF claim form

For help and advice on the information you need to put on the form or about the benefit you want to claim, contact the Attendance Allowance helpline (https://www.gov.uk/attendance-allowance/how-to-claim).

Contact the DWP Online Helpdesk, if you are having technical difficulties:
- downloading the form
- navigating around the form
- printing the form
DWP online helpdesk

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

Telephone xx-xxxx-xxxx

Monday to Friday 8am to 6pm Closed weekends and all public and bank holidays

Find out about call charges (https://www.gov.uk/call-charges)

Where to send the form

Send the completed form to:

Freepost DWP Attendance Allowance

Do not write anything except the freepost address on the envelope. You do not need a postcode or a stamp.

If you need this form in a different format

Contact the Attendance Allowance helpline (https://www.gov.uk/attendance-allowance/how-to-claim) to ask for:
- a printed copy of the form
- a different format, such as large print, braille or audio CD
Office of Jackie Dunbar MSP
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 Office of Jackie Dunbar MSP 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 Office of Jackie Dunbar MSP 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
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Department for Business and Trade Bangladesh
Source: gov.uk (2025-06-17)

DBT provides trade and investment services and practical support. We help UK companies succeed in Bangladesh, and Bangladeshi companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the High Commission in Bangladesh.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Bangladesh from the UK

UK companies can increase their sales, growth and stability by selling to Bangladesh.

Our export guide to Bangladesh (https://www.gov.uk/government/publications/exporting-to-bangladesh) provides essential information for new and established exporters.

On Business.gov.uk, DBT provides:
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Bangladesh

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Mr A Savva v Leather Inside Out: 2207192/2020 and others
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mr A Savva v Leather Inside Out: 2207192/2020 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/653667060b53920013a92b77/Mr_Antony_Savva_vs__Leather_Inside_Out.pdf).

Read the full decision in Mr A Savva v Leather Inside Out: 2207192/2020 and others - Reconsideration (https://assets.publishing.service.gov.uk/media/659e97b1e96df50014f843e8/Mr_A_Savva_v_Leather_Inside_Out_-_2207192.2020___Others_-_Reconsideration_Judgment_-_3.1.2024.pdf).

Read the full decision in Mr A Savva v Leather Inside Out: 2207192/2020 and others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67fd1d26b73354468d135412/Mr_Antony_Savva_v__Leather_Inside_Out_-_2207192-2020__2201368-2021__2206468-2021_-_Rule_49_Judgment.pdf).
Agent Update: Issue 133
Source: gov.uk (2025-07-17)

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

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

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

Older updates are on the National Archive website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https:/www.gov.uk/government/collections/agent-update).
Mr G Taylor v Tayside Contracts: 4102485/2015
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr G Taylor v Tayside Contracts: 4102485/2015 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd73cfd8e313b503358c25/4102485.2015_Mr_G_Taylor_v_Tayside_Contracts.pdf).
Emma Reynolds MP
Source: gov.uk (2025-09-05)

Emma Reynolds MP was appointed Secretary of State for Environment, Food and Rural Affairs on 5 September 2025. She was previously: Economic Secretary to the Treasury from 14 January 2025 to 5 September 2025 Parliamentary Secretary at HM Treasury and the Department of Work and Pensions from 9 July 2024 to 14 January 2025 She was elected as the MP for Wycombe in July 2024.

Emma Reynolds MP was appointed Secretary of State for Environment, Food and Rural Affairs on 5 September 2025.

She was previously:
- Economic Secretary to the Treasury from 14 January 2025 to 5 September 2025
- Parliamentary Secretary at HM Treasury and the Department of Work and Pensions from 9 July 2024 to 14 January 2025
She was elected as the MP for Wycombe in July 2024.
Mr J Cowling v Royal Mail Group Ltd: 6001281/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mr J Cowling v Royal Mail Group Ltd: 6001281/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67d9424e69606cdea9e086e4/Mr_J_Cowling_v_Royal_Mail_Group_Limited_-_6001281.2024.pdf).
SGSELSG3095 - Issuing and presentation of licences: goods destined for other EU member states - presenting SIELs to HMRC
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 guidance is no longer extant.
Ms L Simpson v Glasgow City Council: 121338/2008
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Ms L Simpson v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67b6f7249ae06ef4a71cf301/Ms_L_Simpson_v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
CH225620 - How to do a compliance check: information powers: third party notice: partnerships: notice to external third party to check more than one partner
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

If you are giving a notice to a third party who is a person other than a partner, for the purpose of checking the tax position of more than one partner in their capacity as partners, see CH23680 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23680), the following rules apply.
- The notice need only state that it is for checking the tax position of more than one partner. It need then name only the partnership. It does not need to name the individual partners. This enables you to avoid having to make unnecessary (and possibly incomplete) lists of partners. But where listing the partners is likely to help the recipient to comply with the notice, you should do so. You should also name the affected partners in your description of documents and information where this helps to identify what you are seeking.
- If you decide to obtain the approval of the person rather than the tribunal’s approval, you only need to obtain the approval of one partner. This would normally be the partner responsible for the partnership return.
- Only one partner needs to be given a copy of the notice.
- If the notice is to be approved by the tribunal, only one partner needs to be given a summary of the reasons why the information and documents are required, see CH24160 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch24160). It may be appropriate to seek tribunal approval where you need to protect your information from premature exposure at an appeal hearing on the notice.
VATREVCON13000 - Introduction: Law
Source: gov.uk (2025-04-02)


Section 55A of the VAT Act 1994 requires that customers account for VAT on specified supplies of goods and services. This section provides the vires introducing domestic reverse charges to prevent missing trader fraud and sets out conditions that must be observed. The construction services subject to this reverse charge procedure are defined in the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (SI 2019/892) (https://www.legislation.gov.uk/uksi/2019/892/made). Guidance is provided in Check when you must use the VAT domestic reverse charge for building and construction services (https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services) and the VAT domestic reverse charge technical guide (https://www.gov.uk/guidance/vat-reverse-charge-technical-guide).

The coverage of SI 2019/892 mirrors that of the Construction Industry Scheme as set out in in Finance Act 2004 Part 3 Chapter 3 (https://www.legislation.gov.uk/ukpga/2004/12/part/3/chapter/3) and The Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) (https://www.legislation.gov.uk/uksi/2005/2045/contents/made), except for supplies of staff by employment businesses, which are not covered by SI 2019/892.

Where there is a single supply for VAT purposes and only part of the supply comes under the list of construction operations as set out in SI 2019/892 art. 5 (https://www.legislation.gov.uk/uksi/2019/892/article/5), the whole supply for VAT purposes will be subject to the reverse charge.

The construction reverse charge came into effect on 1st March 2021, and has effect in relation to supplies made on or after that date (SI 2019/892 art. 1(2) (https://www.legislation.gov.uk/uksi/2019/892/article/1)).
Maritime emissions modelling framework
Source: gov.uk (2025-03-25)

Sets out the framework for the Department for Transport’s maritime emissions model.

The maritime emissions model estimates greenhouse gas emissions from shipping. It was developed to provide an analysis of the Maritime decarbonisation strategy (https://www.gov.uk/government/publications/maritime-decarbonisation-strategy).

The modelling framework sets out:
- the framework for our maritime emissions model, which provides an analysis of the strategy
- assumptions and limitations of the framework model
Various blocks on Stamford Hill Estate, N16: LON/00AM/LSC/2024/0615
Source: gov.uk (2025-08-22)

Residential Property Tribunal decision of Judge H Carr, Mr Jagger and Ms Dalal on 14 July 2025

Read the full decision in Various blocks on Stamford Hill Estate, N16: LON/00AM/LSC/2024/0615 (https://assets.publishing.service.gov.uk/media/6874c8f62cfe301b5fb67b27/250714_Decision_in_Various_blocks_on_Stamford_Hill_Estate__N16_S27A.pdf)
SPE03020 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - AEO (Authorised Economic Operator)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%25node:field_page_reference%20feedback) 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).

Basic conditions

Authorised Economic Operator (AEO)

Applicants for a Special Procedure authorisation are required to fulfil the criteria of Authorised Economic Operator applicants for the following:
- financial solvency
- record-keeping standards
- customs and other tax compliance (related to the economic activities of the applicant)
- practical standards of competence or professional qualifications.
For more information on Authorised Economic Operator and how to apply please visit:
- Find out what types of Authorised Economic Operator status you can apply for - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/authorised-economic-operator-certification)
- Apply for Authorised Economic Operator status - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/apply-for-authorised-economic-operator-status)
Applicants for a Special Procedure must demonstrate that they meet these conditions but economic operators should consider, dependent on the extent to which the AEO criteria needs to be met for the customs procedure applied for, whether it would be beneficial to apply for full AEO status.

Role of Special Procedure Authorising Office in checks

The authorising office will be responsible for the checks on the conditions (apart from the solvency check which will, in most cases, be undertaken by the Office of Guarantee during their assessment).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Shrewsbury 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 Shrewsbury 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 Shrewsbury 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
- Discounts
- Armed Forces Charities
We also pledge the following:

Recognising our military connections through the Granting and 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.
IHTM04260 - Foreign `unsettled` property
Source: gov.uk (2025-04-07)


‘Unsettled’ is a convenient description of property (IHTM04030 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04030)) which is owned absolutely, and not held in a settlement (IHTM16042 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16042)). Unsettled property which, at the time of its transfer, is situated abroad is excluded property (IHTM04251 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04251)) if the individual/transferor beneficially entitled (IHTM04031 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04031)) to it is not a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000#)) (transfers on or after 6 April 2025) or was domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) outside the UK (transfers before 6 April 2025), IHTA84/S6 (1). Conversely, all unsettled property beneficially owned by a long-term UK resident (transfers on or after 6 April 2025) or a UK domiciliary (transfers before 6 April 2025) is within the scope of Inheritance Tax, regardless of the locality (IHTM27071 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27071)) of the property. Your investigation should follow the principles in IHTM Chapter 9 (IHTM09000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm09000)) bearing in mind the special factors relevant to excluded property. If you have any doubt about whether the property concerned is ‘unsettled’ or ‘settled’ you should consult Technical.
AJ Building (Hull) 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 AJ Building (Hull) 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 AJ Building (Hull) 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.
PM call with the Amir of Qatar, Sheikh Tamim bin Hamad Al Thani: 20 January 2025
Source: gov.uk (2025-01-20)

The Prime Minister spoke to the Amir of Qatar His Highness Sheikh Tamim bin Hamad Al Thani.

The Prime Minister spoke to the Amir of Qatar His Highness Sheikh Tamim bin Hamad Al Thani this afternoon.

The leaders began by reflecting on the success of the Qatar State Visit last month, and they agreed on the importance and strength of the UK-Qatar partnership.

Turning to the Middle East, the Prime Minister thanked the Amir for his steadfast leadership in securing a ceasefire deal.

They both agreed on the requirement to maintain pressure on both sides to ensure that the deal is fully implemented, seeing the release of all hostages and an increase of aid into Gaza.

The Prime Minister underscored that the UK, alongside international partners, will continue to be at the forefront of efforts to ensure long-term peace in the Middle East.

A two-state solution that will guarantee security and stability for Israel, alongside a sovereign and viable Palestine state will ensure a better future for all, the leaders agreed.

They looked forward to speaking soon.