theodi/ndl-core-corpus huggingface dataset:
Zenith Care 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 Zenith Care 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 Zenith Care 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:

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.
Extended Producer Responsibility for Packaging: Modulated Disposal Fees
Source: gov.uk (2025-07-25)

PackUK’s approach to modulating packaging disposal fees under the Extended Producer Responsibility (EPR) scheme.

New regulations apply to all UK organisations that import or supply packaging. The regulations mean that these organisations may be responsible for the costs of dealing with packaging waste. This is called extended producer responsibility (EPR) for packaging.

This policy statement sets out how PackUK will modulate household packaging waste disposal fees from 2026 to 2029, based on recyclability. Modulation aims to encourage producers to adopt more sustainable packaging designs.

It includes the methodology, modulation factors, treatment of medical packaging, and planned future updates. The statement supports the implementation of EPR regulations and provides clarity for obligated producers.
First Response Learning 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 First Response Learning 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 First Response Learning 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
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Cheshire East Council: Best Value Notice (May 2025)
Source: gov.uk (2025-05-08)

Best Value Notice issued to Cheshire East Council on 8 May 2025.

On 8 May 2025, the Minister for Local Government and English Devolution, Jim McMahon OBE MP, announced in written ministerial statement the issuing of a non-statutory best value notice to Cheshire East Council.

This best value notice is a formal notification that the department has concerns regarding the authority and requests that the authority engages with the department to provide assurance of improvement.
Flat 10 Kingfisher Court, 74 The Avenue,  Beckenham, Kent, BR3 5ES: LON/00AF/F77/2025/0109
Source: gov.uk (2025-12-11)

Residential Property Tribunal Decision of Mr Charles Norman FRICS on 24 November 2025

Read the full decision in Flat 10 Kingfisher Court, 74 The Avenue, Beckenham, Kent, BR3 5ES: LON/00AF/F77/2025/0109 (https://assets.publishing.service.gov.uk/media/69286860345e31ab14ecf684/Flat_10_Kingfisher_Court__Beckenham_Decision_Notice_24.11.2025.pdf). Read the full reasons in Flat 10 Kingfisher Court, 74 The Avenue, Beckenham, Kent, BR3 5ES: LON/00AF/F77/2025/0109 (https://assets.publishing.service.gov.uk/media/6928687f9c1eda2cdf034206/Flat_10_Kingfisher_Court_74_The_Avenue_Beckenham_BR3_5ES_Summary_Reasons_Fair_Rent_24.11.2025.pdf).
Sussex and Brighton devolution
Source: gov.uk (2025-07-17)

Establishing a Mayoral Combined County Authority across East Sussex, West Sussex and Brighton and Hove.

This consultation seeks views on a proposal to form a Mayoral Combined County Authority for the local government areas of East Sussex County Council, West Sussex County Council, and Brighton and Hove City Council (referred to as Sussex and Brighton in this consultation).
F Mohammed and others (see list attached) v Grocery Delivery E-Services UK Ltd T/a Hellofresh: 1311184/2024 and others
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in F Mohammed and others (see list attached) v Grocery Delivery E-Services UK Ltd T/a Hellofresh: 1311184/2024 and others - Preliminary (https://assets.publishing.service.gov.uk/media/679243d0de39a2da43572d26/Farhea_Mohammed___others_v_Grocery_Delivery_E-Services_UK_LTD_T_A_Hellofresh_-_1311184_2024_-_EJSA.pdf).

Read the full decision in F Mohammed and others (see list attached) v Grocery Delivery E-Services UK Ltd T/a Hellofresh: 1311184/2024 and others - Reconsideration (https://assets.publishing.service.gov.uk/media/67a62a206006e4154dc498b3/F_Mohammed___others_v_Grocery_Delivery_E-Services_UK_Ltd_T_A_Hellofresh_-_1311184_2024_-_Recon.pdf).
Ms B Obwona-Lanana v ARJ Construction Ltd (in Administration): 6006989/2024
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Ms B Obwona-Lanana v ARJ Construction Ltd (in Administration): 6006989/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680769a84dd7e0f8897a6165/Ms_B_Obwona-Lanana_-_v_-_ARJ_Construction_Limited__In_Administration__-_6006989-2024_-_JUDGMENT.pdf).
UKAEA welcomes UK-Japan fusion partnership
Source: gov.uk (2025-06-19)

UK-Japan partnership to further collaboration in key fusion areas, including R&D, regulation, skills and workforce

UKAEA welcomes the signing of a Memorandum of Cooperation between UK and Japan, to strengthen our already close bond on developing fusion energy.

Fusion is a global challenge with global solutions and UKAEA looks forward to working with Japanese scientists and innovators to advance fusion energy.

More information can be found here (https://www.gov.uk/government/publications/uk-japan-cooperation-on-fusion-energy-memorandum-of-cooperation/uk-japan-cooperation-on-fusion-energy-memorandum-of-cooperation).
CG10100 - Finding deleted or updated guidance
Source: gov.uk (2025-10-06)


If you need to refer to guidance that has been deleted or to previous versions of updated content then the National Archive site has an online record of the Capital Gains Manual back to 2002. How to find the manual depends on what date you are looking for.

The format of the National Archives webarchive does change over time, please use the feedback function on this page if you find that any of the following suggestions are no longer useful.

Guidance from 2016 onwards

First search for "Capital Gains Manual - HMRC Internal manual" from the National Archives webarchive homepage at https://webarchive.nationalarchives.gov.uk/search/ (not the main NA homepage), then filter the results to the relevant year. This should prioritise the contents page for the manual in the list of results which will show as "Capital Gains Manual - HMRC Internal Manual - GOV.UK"

Guidance from 2014 to 2015

First search for simply "capital gains manual" from the National Archives webarchive homepage shown above, then filter the results to the relevant year. The contents page for the manual will show as "Capital Gains Manual - HMRC Internal Manual - GOV.UK" but won't be prioritised.

Guidance from 2005 to 2014

The site contains snapsots of the former dedicated HMRC website from 2005 to 2014 which can be found at -

https://webarchive.nationalarchives.gov.uk/ukgwa/*/http://www.hmrc.gov.uk/ (https://webarchive.nationalarchives.gov.uk/ukgwa/*/http:/www.hmrc.gov.uk/)

Choose a date a bit after the time you are looking for. To get to the manuals index use the "Tax Agents and advisers" or "Practicioner zone" links on the HMRC home page (the page format changed over time). Note that some of the internal links do not work on these snapshot sites nor does the site specific search function.

Guidance from 2002 to 2004

Searching for "capital gains manual" from the National Archives webarchive homepage shown above, will find some individual pages in the manual from which you should be able to navigate to the contents page.

Commercial tax and accountancy information services also provide access to superseded or obsolete guidance.
Miss L Nasr v Virgin Active Ltd: 2201648/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Miss L Nasr v Virgin Active Ltd: 2201648/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67af08e163d7f4cceef9e1b2/Miss_L_Nasr_v_Virgin_Active_Limited_-_2201648-2024.pdf).
Waste exports control tool
Source: gov.uk (2025-08-20)

You can use this tool to find out what controls apply to exporting you waste from England to its destination country.

You must only use this tool as a guide. Before you ship waste always check the controls with the:
- transit and destination countries or their government departments
- customs inspectorates or official waste regulatory bodies
Read the waste import and export (https://www.gov.uk/guidance/importing-and-exporting-waste) guidance on how to follow the regulations.
Incorporated companies in the UK July to September 2025
Source: gov.uk (2025-10-30)

Quarterly release of information about the size of the register of companies, including number of companies incorporated, dissolved and in the process of being removed.

Quarterly reports from Companies House about:
- companies newly incorporated to the UK register of companies
- companies newly removed from the register
- the total and effective register sizes
We also share information on company liquidations and other insolvency procedures.

The reports give information for:
- all companies
- public limited companies (PLCs)
- limited liability partnerships (LLPs)
Tables cover the UK as a whole, and England and Wales, Scotland, and Northern Ireland individually.

We currently provide the full statistical report in English only. If you’d like a Welsh translation of future versions of this report, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Previous statistics

Read our previous statistical releases (https://www.gov.uk/search/research-and-statistics?parent=&keywords=&level_one_taxon=&content_store_document_type=published_statistics&organisations%5B%5D=companies-house&public_timestamp%5Bfrom%5D=&public_timestamp%5Bto%5D=&order=updated-newest).

You can find statistical releases older than 2014 (https://webarchive.nationalarchives.gov.uk/ukgwa/20141104110620/http://www.companieshouse.gov.uk/about/businessRegisterStat.shtml) on The National Archives.
Ms R Savage v NHS24: 8000076/2025
Source: gov.uk (2025-08-04)

Employment Tribunal decision

Read the full decision in Ms R Savage v NHS24: 8000076/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6890910cdc6688ed508783ad/Ms_R_Savage_v_NHS24_-_8000076.2025_-_Judgment.pdf).
Lilleshall Parish 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 Lilleshall Parish 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 Lilleshall Parish 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
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.
Customs data report descriptions
Source: gov.uk (2025-11-13)

Find out what data is in each type of Customs Declaration Service data report, and what each data field means.

These guides explain what data is in each type of customs data report. The reports are based on your import and export data from the Customs Declaration Service.

Find out how to request customs data reports (https://www.gov.uk/guidance/get-customs-data-for-import-and-export-declarations).
Prudential Regulation Authority competitiveness and growth reports
Source: gov.uk (2025-06-26)

The PRA’s reports on how it is embedding its secondary to facilitate, subject to aligning with relevant international standards, the international competitiveness of the economy of the United Kingdom (including in particular the financial services sector), and its growth in the medium to long term.

This is a collection of the PRA’s reports on how it is embedding its secondary to facilitate, subject to aligning with relevant international standards, the international competitiveness of the economy of the United Kingdom (including in particular the financial services sector), and its growth in the medium to long term. These documents were presented to Parliament pursuant to Section 26 of the Financial Services and Markets Act 2023.
The OppO Foundation
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 OppO Foundation 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 OppO Foundation 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Providing positive advocacy for the MOD and promoting initiatives and BAME objectives

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.
Ms R Prasher v The Beauty Clinic: 8000123/2025
Source: gov.uk (2025-06-05)

Employment Tribunal decision.

Read the full decision in Ms R Prasher v The Beauty Clinic: 8000123/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/683990ef5150d70c85aafb4b/Ms_R_Prasher_v_The_Beauty_Clinic__-_8000123.2025_-_Judgment.pdf).
Alcohol Duty rates
Source: gov.uk (2025-02-01)

Check the rates of duty for beer, cider, spirits, wine and other fermented products.

Rates of duty (per litre of pure alcohol)

Beer

Cider (but not sparkling cider)

Sparkling cider

Spirits or spirit-based products

Wine (including sparkling wine)

Other fermented products like fruit ciders

Duty rates for draught products

Check the duty rates up to 31 January 2025

You can view previous Alcohol Duty rates on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/*/https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-alcohol-duty).
SAM1060 - Amend payment: claim to adjust payments on account: incorrect adjustments and errors
Source: gov.uk (2025-11-13)


Adjustment and re-allocation

Where an adjustment reduces a payment on account below the amount paid, a re-allocation is triggered and the record may become overpaid.

A subsequent re-allocation of an overpaid amount against a charge for which the due date has passed may cause interest and repayment supplement (RPS) to be calculated and included on the taxpayer record.

Advice about correcting errors

Unless you are clear about the interest and RPS consequences, you should always refer to a Technician before attempting to correct these cases. A Technician can contact the BusinessUserSupport (SA) mailbox for information about what transactions to use and in what sequence.

If you come across a case where inappropriate amounts of interest and / or RPS are included on the taxpayer’s record, refer to subject ‘Payment Allocation and Transfer’ (SAM80050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam80050)) and then the Debt Management and Banking Manual (DMBM). Again you should seek the assistance of a Technician and where necessary, the BusinessUserSupport(SA), mailbox if you are unsure how to proceed.
Miss L Webb v Hampshire and Isle of Wight Healthcare NHS Foundation Trust: 1404959/2023
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Miss L Webb v Hampshire and Isle of Wight Healthcare NHS Foundation Trust: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67b45a60d15c152ea555be9c/xx-xxxx-xxxx__Miss_L_Webb_-v-_Hampshire_and_Isle_of_Wight_Healthcare_NHS_Foundation_Trust__Judgment__Unless_Order__.pdf).

Read the full decision in Miss L Webb v Hampshire and Isle of Wight Healthcare NHS Foundation Trust: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690c67b0dad669f061d46ad0/xx-xxxx-xxxx__Miss_L_Webb_-v-_Hampshire_and_Isle_of_Wight_Healthcare_NHS_Foundation_Trust__Judgment_.pdf).

Read the full decision in Miss L Webb v Hampshire and Isle of Wight Healthcare NHS Foundation Trust: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/67b45955d15c152ea555be99/xx-xxxx-xxxx__Miss_L_Webb_-v-_Hampshire_and_Isle_of_Wight_Healthcare_NHS_Foundation_Trust__Reconsideration_Judgment_.pdf).

Read the full decision in Miss L Webb v Hampshire and Isle of Wight Healthcare NHS Foundation Trust: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/67c991612ecc810ad1fc663d/Miss_L_Webb_-vs-_Hampshire_and_Isle_of_Wight_Healthcare_NHS_Foundation_Trust_-_xx-xxxx-xxxx_-_Reasons.pdf).
PM call with President Trump of the United States: 22 June 2025
Source: gov.uk (2025-06-22)

The Prime Minister spoke to the President of the United States Donald Trump this evening.

The Prime Minister spoke to the President of the United States Donald Trump this evening.

The leaders discussed the situation in the Middle East and reiterated the grave risk posed by Iran’s nuclear programme to international security. They discussed the actions taken by the United States last night to reduce the threat and agreed that Iran must never be allowed to develop a nuclear weapon.

They discussed the need for Iran to return to the negotiating table as soon as possible and to make progress on a lasting settlement.

They agreed to stay in close contact in the coming days.
INTM489350 - The Unassessed Transfer Pricing Profits Practical Guidance: Post-UTPP Assessment
Source: gov.uk (2025-12-04)


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

Where HMRC has made a UTPP assessment and later decides that one or more of the conditions in s217C(1) are not met, but nonetheless the company's return did not fully reflect a transfer pricing requirement, the UTPP legislation provides that:
- the UTPP assessment must be withdrawn, or
- the UTPP assessment must be amended such that the profits are assessed to corporation tax at the normal rate and not at the UTPP rate
This is explained in INTM489265 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489265).

Where a corporation tax enquiry is open then it will be best practice to withdraw the assessment and make any transfer pricing adjustment through the corporation tax enquiry mechanism.

Where there is no corporation tax enquiry but there is a discovery position, then it will be best practice to amend the UTPP assessment such that the unassessed transfer pricing profits are assessed to corporation tax at the normal rate.

If an assessment is made under UTPP then any unassessed transfer pricing profits still in charge (at the UTPP rate or the normal corporation tax rate) at the end of the period for amendments must only be included in the UTPP assessment and not duplicated in a corporation tax closure notice or in a discovery assessment.

Treaties

The UTPP rules form part of the UK corporation tax regime and are therefore regarded as a covered tax under UK double taxation agreements.

Consequently, UTPP adjustments will fall within the scope of those agreements. This means that treaty benefits, including access to the Mutual Agreement Procedures (MAP), will be available in relation to UTPP adjustments in the same way as any other transfer pricing adjustment where the conditions for requesting MAP under the relevant tax agreement are satisfied.

Companies subject to the UTPP rules can submit a MAP request in the usual way. Further information on the MAP process, including how to submit a request, can be found at INTM423040 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm423040).
Statement from the Attorney General on the case of Axel Rudakubana
Source: gov.uk (2025-02-14)

The Attorney General Lord Hermer KC has released a statement following a request to review Axel Rudakubana’s sentence under the Unduly Lenient Sentence scheme.

The Attorney General Lord Hermer KC said:

The senseless and barbaric murder of three young girls in Southport last summer shocked our nation.

No words come anywhere close to expressing the brutality and horror in this case.

It was understandable that we received multiple requests to review the sentence under the Unduly Lenient Sentence scheme – which is designed to identify and remedy gross errors made by judges.

After careful consideration of independent legal advice and consultation with leading criminal barristers and the Crown Prosecution Service, I have concluded that this case cannot properly be referred to the Court of Appeal.

No one would want the families to be put through an unnecessary further court process where there is no realistic legal basis for an increased sentence.

The 52-year sentence imposed by the judge was the second longest sentence imposed by the courts in English history.

Rudakubana will likely never be released and will spend the rest of his life in jail.

The Government have set out the next steps that must now take place to ensure that these awful murders will be a line in the sand.

My thoughts today are with the friends and families of Bebe, Elsie, and Alice, as well as the other victims – your memories will not be forgotten.
CIL Appeal 1851129 – 04 Nov 24 –  Change of use and part conversion of ground floor
Source: gov.uk (2025-01-20)

Change of use of existing upper storey and part conversion of ground floor from Banking (E(c)) to dwelling houses (C3) plus addition of new third floor and erection of rear extension to provide in total 18 no. self-contained residential units. Part conversion of ground floor from Banking (E(c)) to a flexible use between Classes E(a), E(b), E(c) or E(e).

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
EXPP6210 - General examination: failure to present a pre shipment document - cause not established
Source: gov.uk (2025-11-24)


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

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

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How the CMA uses its direct consumer enforcement powers
Source: gov.uk (2025-08-28)

How the Competition and Markets Authority (CMA) uses its direct enforcement powers to investigate and decide upon suspected breaches of consumer law.

This guide sets out what you can expect to happen if we investigate you for a suspected breach of consumer law.

It covers:

what to expect when we open an investigation

how we will gather information from you

how you will find out what we’ve decided, including penalties

what happens after our decision

how you can offer to settle or propose undertakings

This guide is a summary of our direct consumer enforcement guidance (CMA200) (https://www.gov.uk/government/publications/direct-consumer-enforcement-guidance-cma200). Read the full guidance for more information about how the CMA exercises its direct consumer enforcement powers.

Find out how the CMA gathers information to enforce consumer law (https://www.gov.uk/government/publications/how-the-cma-gathers-information-to-enforce-consumer-law).
The Grand Lodge of Antient Free and Accepted Masons of Scotland
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 Grand Lodge of Antient Free and Accepted Masons of Scotland 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 Grand Lodge of Antient Free and Accepted Masons of Scotland 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.
Mr E Aberson v Richard Language School Ltd: 1401710/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Mr E Aberson v Richard Language School Ltd: xx-xxxx-xxxx - Rule 21 (https://assets.publishing.service.gov.uk/media/67642543be7b2c675de3087e/Mr_E_Aberson_-vs-_Richard_Language_School_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Mr E Aberson and Others v Richard Language School Ltd: xx-xxxx-xxxx and Others - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67b479473e77ca8b737d37b9/Miss_F_Marshall__Mr_J_Vatcher___Mr_E_Aberson_-vs-_Richard_Language_College_Limited_-_xx-xxxx-xxxx__xx-xxxx-xxxx___xx-xxxx-xxxx_-_Certificate_of_Correction.pdf).

Read the full decision in Mr E Aberson v Richard Language School Ltd: xx-xxxx-xxxx - Corrected Rule 21 (https://assets.publishing.service.gov.uk/media/67b4796fd15c152ea555bec5/Mr_E_Aberson_-vs-_Richard_Language_College_Limited_-_xx-xxxx-xxxx_-_Amended_Judgment.pdf).
Mr A Tamm v Advanced Business Software and Solutions Ltd: 1305629/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr A Tamm v Advanced Business Software and Solutions Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/68d3b486275fc9339a248bf8/Mr_A_Tamm_v_Advanced_Business_Software___Solutions_Limited_-_Judgment_-_xx-xxxx-xxxx.pdf).
Critical safety issues for walking, wheeling and cycling
Source: gov.uk (2025-11-06)

Illustrated guidance on the 16 critical safety issues identified in Active Travel England's route check tool.

Active Travel England’s route check tool identifies 16 critical safety issues for walking, wheeling and cycling.

A critical safety issue is defined as a street layout or condition that is associated with an increased risk of collisions for people walking, wheeling or cycling.

This guidance explains each of the issues with illustrations and provides links to relevant guidance and key evidence.

Read about and use the ATE route check tool (https://www.gov.uk/government/publications/active-travel-england-scheme-review-tools).
Mr M Miah v R A Seikh: 6002971/2024
Source: gov.uk (2025-01-02)

Employment Tribunal decision.

Read the full decision in Mr M Miah v R A Seikh: 6002971/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6762bde53229e84d9bbde787/Mr_Mohammed_Miah_v_Ruhul_Alom_Seikh_6002971-2024_judgment_06-12-24.pdf).
Mr D Krevesic v Glanville Consultants Ltd: 3306320/2024
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Mr D Krevesic v Glanville Consultants Ltd: 3306320/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6825edaa940c028bcf34e04d/Mr_D_Krevesic_v_GLANVILLE_CONSULTANTS_LIMITED_3306320_2024_PPH_Judgment.pdf).
Minister of State (Minister for Women and Equalities)
Source: gov.uk (2025-12-05)

The minister’s responsibilities include: lead policy responsibility for gender equality and women’s rights sponsorship of the Equality and Human Rights Commission (EHRC) and Social Mobility Commission (SMC) UK equality framework (including the Equality Act) equality data and analysis The minister also has lead responsibility in the House of Lords on the following policy areas: socioeconomic opportunity race and ethnicity policy Employment Rights Bill (Department for Business and Trade lead)

The minister’s responsibilities include:
- lead policy responsibility for gender equality and women’s rights
- sponsorship of the Equality and Human Rights Commission (EHRC) and Social Mobility Commission (SMC)
- UK equality framework (including the Equality Act)
- equality data and analysis
The minister also has lead responsibility in the House of Lords on the following policy areas:
- socioeconomic opportunity
- race and ethnicity policy
- Employment Rights Bill (Department for Business and Trade lead)
Kenya: Call for bids for provision of packaged natural mineral water
Source: gov.uk (2025-07-06)

The British High Commission Nairobi is inviting bids for the supply of packaged natural mineral water.

On behalf of the Secretary of State for the Foreign, Commonwealth & Development Office, the British High Commission (BHC) in Nairobi are seeking the services for the provision of packaged natural mineral water at British High Commission Nairobi. We are therefore looking for a Supplier that has the relevant professional skills, experience, technical resources and financial capability to provide supply packaged natural mineral water.

Full details on the requirements, including instructions for interested bidders and registration are available via the FCDO’s e-Procurement portal, which requires registration. Registering is quick, easy, free and is the only way in which one is able to review the tender documents

Competent and financially stable suppliers are invited to access the invitation to tender documents by following these steps:
- Open the https://fco.bravosolution.co.uk website, register and sign in
- Navigate to provision of packaged natural mineral water at the British High Commission Nairobi CPG/12632/2025. ITT 7148. Project 12632
Contact the Regional Procurement Manager; xxx@xxx.xx for any queries. Kindly note that the responses are required to be in English.

Deadlines

Please note that the invitation to tender documents should be completed and uploaded on the BRAVOSolution (https://fcdo.bravosolution.co.uk/web/login.html) e-Procurement Portal by 15:00 EAT on 28 July 2025.

Disclaimer

The BHC reserves the right not to select any service provider and will only reply to the best-suited organisation.

The BHC will not meet any expenses incurred in preparing your Invitation to tender documents.
Teacher misconduct panel outcome: Mr Miguel Pastor
Source: gov.uk (2025-10-14)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Miguel Pastor

Teacher reference number: 1788433

Teacher’s date of birth: 9 September 1986

Location teacher worked: Reading, South East England

Date of professional conduct panel: 24 September 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Miguel Pastor formerly employed in Reading, South East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Carmen Suarez
Source: gov.uk (2025-09-12)

Carmen Suarez was appointed Chief Executive of the Trade Remedies Authority (TRA) in June 2025 in a jobshare arrangement with Jessica Blakely. Jessica and Carmen joined the TRA from the Ministry of Housing, Communities and Local Government (MHCLG). Since 2017 they have jointly held several senior roles both within and outside government, with a particular focus on trade, investment and regulation. Prior to the jobshare, Carmen worked at the Financial Conduct Authority, the Competition & Markets Authority and at the Office of Fair Trading in a variety of roles, including as lead on a number of market studies and as Head of Evaluation and Head of Advocacy. Carmen’s academic background is in Economics, with a particular focus on trade and regulation.

Carmen Suarez was appointed Chief Executive of the Trade Remedies Authority (TRA) in June 2025 in a jobshare arrangement with Jessica Blakely. Jessica and Carmen joined the TRA from the Ministry of Housing, Communities and Local Government (MHCLG). Since 2017 they have jointly held several senior roles both within and outside government, with a particular focus on trade, investment and regulation.

Prior to the jobshare, Carmen worked at the Financial Conduct Authority, the Competition & Markets Authority and at the Office of Fair Trading in a variety of roles, including as lead on a number of market studies and as Head of Evaluation and Head of Advocacy.

Carmen’s academic background is in Economics, with a particular focus on trade and regulation.