theodi/ndl-core-corpus huggingface dataset:
Teacher misconduct panel outcome: Mr Andrew Brook
Source: gov.uk (2025-07-22)

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 Andrew Brook

Teacher reference number: 8749211

Teacher’s date of birth: 3 August 1963

Location teacher worked: Hexham, North East England

Date of professional conduct panel: 2 June 2025 to 5 June 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 Andrew Brook formerly employed in Hexham, North 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.
Slater & Gordon Solicitors
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 Slater & Gordon Solicitors 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 Slater & Gordon Solicitors 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
- Flexible Leave For Spouses
- UK Reservists
- 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.
MIN 678 (M) Amendment 2: Enhancement to the Current Support for Maritime Training (SMarT) Fund and Additional Support for Junior Officers
Source: gov.uk (2025-03-25)

This MIN details a new, simplified funding mechanism to assist industry, increase UK Cadet numbers and improve the financial support available for UK Junior Officers to help them obtain their first Management level (unlimited) Certificate of Competency (CoC).

Notice to all Ship Owners, Masters, Officers, Cadets and those concerned with maritime training.

Following the introduction of the Subsidy Control Act, the new Transparency thresholds have been updated in Section 10 – Subsidies.

This notice should be read with MGN 455 (https://www.gov.uk/government/publications/mgn-455-support-for-maritime-training-scheme-revised-arrangements) and MIN 486 (https://www.gov.uk/government/publications/min-486-m-support-for-maritime-training-additional-funds-of-up-to-3-million).

This MIN expires 31 March 2026.
When someone dies in Russia
Source: gov.uk (2025-02-13)

Information to assist those bereaved following the death of a British national in Russia.

The following bereavement guide has been prepared for the convenience of British nationals who may require these services and assistance in Russia.

Includes information on:
- what to do when someone dies in Russia
- burial and cremation
- returning bodies to the UK (repatriation)
See also what to do when someone dies: death abroad (https://www.gov.uk/after-a-death/death-abroad).
Mrs I Kelly v Mega Resources Ltd: 3311308/2024
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mrs I Kelly v Mega Resources Ltd: 3311308/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68dbf4b0dadf7616351e4c57/Mrs_I._Kelly_v_Mega_Resources_Limited__3311308.2024__Partial_strike_Out_Judgment.pdf).
Miss L Walker v Booker Ltd: 1304206/2023
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Miss L Walker v Booker Ltd: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/67b86759ff9676313f3533b7/Miss_L_Walker_-V-_Booker_Ltd_-_1304206_2023_-_Final_Judgment.pdf).
4CMenB vaccine for gonorrhoea: information for healthcare practitioners
Source: gov.uk (2025-07-07)

The administration of meningococcal B vaccine  for the prevention of gonorrhoea in eligible gay, bisexual, and men who have sex with men (GBMSM).

From 1 August 2025, the meningococcal B (MenB) vaccination for use against gonorrhoea is being offered to gay, bisexual, and men who have sex with men (GBMSM) by specialist sexual health services (SHS).

A training slideset (https://khub.net/documents/135939561/174090192/MenB+vaccine+for+gonorrhoea+slideset.pptx/fd919785-8d30-3aae-0931-2fda478d00ec) is also available.
Update on Enhanced UK-Turkey Free Trade Agreement negotiations
Source: gov.uk (2025-10-14)

An update following the second round of negotiations on an Enhanced Free Trade Agreement with Turkey.

The second round of negotiations on an enhanced Free Trade Agreement (FTA) with Turkey took place in London during the week commencing 15 September 2025.

The UK and Turkey have a strong economic relationship, with trade between the two totalling around £28 billion in 2024, making Turkey the UK’s 16th largest trading partner. Trade with Turkey’s growing market of 86 million people directly supported around 57,100 jobs across the UK in 2020.

Economic growth is our first mission in government and FTAs have an important role to play in achieving this. A stronger trade relationship with Turkey will contribute to jobs and prosperity in the UK.

Negotiations were productive, with positive progress being made in a number of areas, including digital trade, financial and professional business services, as well as investment. The UK continues to seek commitments that will support opening new opportunities for services trade, which is not covered by the existing UK-Turkey FTA.

The round included talks on Goods Market Access, Environment, Labour, and Anti-Corruption provisions, building on initial conversations held in Ankara during the first round of negotiations. Both sides continued to assess scope for areas of cooperation, including reaffirming relevant international commitments and building on identified shared priorities.

Positive talks were also held on Dispute Settlement, Intellectual Property, Government Procurement, Customs, and Consumer Protection; productive initial discussions on Trade Remedies and Good Regulatory Practice also helped build a shared understanding of both countries’ initial positions.

The UK will only ever sign a trade agreement which aligns with the UK’s national interests, upholding our high standards across a range of sectors, including protections for the National Health Service.

The third round of negotiations is expected to take place in late Autumn of 2025. Ministers will update Parliament on the progress of discussions with Turkey as they continue to progress.
Oakham School
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 Oakham School 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 Oakham School 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.
Esthwaite Water Ramsar: nutrient neutrality calculator
Source: gov.uk (2025-05-27)

Calculate nutrient budgets for developments in the catchment of Esthwaite Water Ramsar.

Use this calculator to work out the nutrient budget for proposed developments in the catchment of Esthwaite Water Ramsar.

The calculator includes all the wastewater treatment work upgrades required under the new Water Industry Act 1991 duty, as announced in May 2024.

It also reflects improvements that will be made to wastewater treatment works between 2025 and 2030 under the Water Industry National Environment Programme (WINEP) as published in January 2025.

Instructions are given in the calculator, but you should also read the guidance document.

Find the guidance and all 27 calculators in the nutrient neutrality resources collection (https://www.gov.uk/government/collections/tools-and-resources-for-calculating-nutrient-neutrality).
Recovered appeal: land located to the south-east of Bottesford (ref: 3340258 - 25 February 2025)
Source: gov.uk (2025-02-25)

Decision letter and Inspector’s Report for a recovered appeal.

Decision letter and Inspector’s Report for a recovered appeal for the construction of a solar farm, together with all associated work, equipment and necessary infrastructure. Land located to the south-east of Bottesford, comprising land to the south of the A52, to the west of Easthorpe Lane and Muston village, to the north of the Grantham Canal, to the east of the Winter Beck, and accessed from, and including land to the east of, Castle View Road.
Transport Statistics Geography Portal
Source: gov.uk (2025-05-19)

A website to present existing published official statistics, by the Department for Transport, in a geographical format.

The Department for Transport produces and publishes a range of Transport Statistics with a spatial component. This new provision supports the download of the datasets in geospatial formats.

This initial release covers the existing published official statistics, by the Department for Transport, in a geographical format for Road Casualties, Bus Passenger Journeys, Search and Rescue Helicopter Taskings, Licensed Plug-In Vehicles, and Electric Vehicle Charging Infrastructure.

GIS datasets are updated once the statistical datasets they are derived from have been officially published.

Contact us

Roads Geography and GIS data

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

To hear more about DfT statistical publications as they are released, follow us on X at DfTstats (https://x.com/dftstats).
Environmental Impact of Taxes study
Source: gov.uk (2025-06-25)

Evaluation study on the environmental impact of taxes (rates and reliefs).

HM Revenue and Customs commissioned Ipsos and UCL Consultants (UCLC) to undertake an evaluation study on the environmental impact of taxes (rates and reliefs).

The study was split into two phases and contains three reports.

Phase 1

Environmental impact of taxes: Evaluation proof of concept study scoping paper’ presents and assesses a range of impact evaluation methods that could be used to assess the environmental impact of taxes and allowances

Phase 2

evaluation of the Landfill Tax on environmental outcomes

methodological Paper: Climate Change Levy and related Climate Change Agreement Scheme
UK-India CETA Chapter 22: Trade and Development Cooperation
Source: gov.uk (2025-07-23)

Text of Chapter 22 of the Comprehensive Economic and Trade Agreement (CETA) between the United Kingdom of Great Britain and Northern Ireland and India.

This chapter reinforces the UK and India’s commitment to promoting sustainable and inclusive economic growth, by incorporating trade as a tool for poverty reduction in third-party developing countries.

The chapter includes provisions on exchanging information and sharing best practices on trade and development policies and programmes, as well as a commitment for cooperation and joint advocacy in international fora related to trade and development.

This chapter includes a commitment on monitoring the effects of the agreement on developing countries, allowing risks to be identified and opportunities for development to be supported.

As well as including a standalone development chapter, we have also incorporated development into other inclusive trade chapters, such as gender and services.

The agreement is not yet in force. Both the UK and India are required to complete their respective domestic procedures for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.
UK/France: Agreement on the Prevention of Dangerous Journeys [CS France No.2/2025]
Source: gov.uk (2025-09-03)

This treaty was presented to Parliament in August 2025.

Published title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the French Republic on the Prevention of Dangerous Journeys.

The Agreement entered into force on 6 August 2025 and was republished in the Treaty Series (https://www.gov.uk/government/publications/ukfrance-agreement-on-the-prevention-of-dangerous-journeys-ts-no392025).
RPC case histories - other technical framework appraisal issues, September 2025
Source: gov.uk (2025-11-13)

This is the RPC's case histories section on other technical framework appraisal issues, updated September 2025

This section of case histories provides guidance on other technical framework appraisal issues and explains the application of ‘resources used in complying with regulation’. This section provides examples in areas such as: Sunday trading; broadband universal service obligation; and provision of legal and financial services.

For guidance on direct and indirect impacts, please see RPC case histories - direct and indirect impacts, September 2025. (https://www.gov.uk/government/publications/rpc-case-histories-direct-and-indirect-impacts-march-2019)

The RPC welcomes any feedback on our guidance. Please contact us here (https://www.gov.uk/government/collections/contact) to give us feedback or if you have any questions on RPC case histories - other technical framework appraisal issues.
UK Cities of Culture: Stakeholder interviews with runner-up applicants
Source: gov.uk (2025-03-27)

A rapid evidence review of the benefits, to runner-up applicants, of bidding for City of Culture titles.

This paper presents the findings from interviews with stakeholders representing nine cities that bid to become UK City of Culture (UKCC) or European Capital of Culture (ECoC) but were unsuccessful. The main aim was to explore the benefits of bidding, in the cases where the title was not secured.

One-to-one interviews and group discussion observations were conducted in February and March 2024 with stakeholders representing bidding cities who worked either on UKCC or ECoC bids between 2017 and 2023. Four of the cities were UK based, five were from the rest of Europe.

The report concludes that bidding can be transformative for cities, even if they don’t win, and offers recommendations for improvements and for maximizing the benefits of the bidding process.

The report is authored by Dr Beatriz Garcia. This research was developed and produced according to the author’s hypotheses and methods. Any primary research, subsequent findings or recommendations do not represent UK Government views or policy.
Register of enforcement action taken by Natural England
Source: gov.uk (2025-08-04)

Civil sanctions, enforcement undertakings and prosecutions to protect wildlife and the natural environment.

The spreadsheet lists enforcement action taken by Natural England and undertakings it has accepted.

Read the guidance on how Natural England helps people comply with the laws it’s responsible for enforcing (https://www.gov.uk/guidance/enforcement-laws-advice-on-protecting-the-natural-environment-in-england).
Ms M Abedi v Glasgow City Council and Cordia (Services) LLP: 4104188/2019
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Ms M Abedi v Glasgow City Council and Cordia (Services) LLP: 4104188/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/683eb5ca72f067240eb90bc7/Ms_M_Abedi_v_Glasgow_City_Council___Cordia__services__LLP_-_4104188.2019_-_Judgment.pdf).
Social, behavioural and evaluation research
Source: gov.uk (2025-11-27)

Social, behavioural and and evaluation research reports, guidance and toolkits that help shape policy and operational delivery across Department for Transport.

Government social researchers provide fit-for-purpose, timely evidence and technical expertise on social and behavioural aspects of transport to inform policy and operational delivery across the Department for Transport (DfT) and its agencies.

Social research generates data and analysis using the methods of social science such as:
- social surveys
- focus groups
- in-depth interviews
- case studies
- deliberative research
All the social research we do follows the government social research (GSR) code set out in the Government social research: profession strategy 2015 to 2020 (https://www.gov.uk/government/publications/government-social-research-profession-strategy-2015-to-2020).

The DfT social and behavioural research team also provides advice and expertise in the application of behavioural insights to policy and operations.

Behavioural insights is a branch of social science that explains how people make decisions and how this influences their behaviour. This can help policymakers and internal teams design effective solutions to behavioural challenges.

Newer areas of behavioural insights include their application to the behaviour of organisations.

Evaluation

Monitoring and evaluation are important activities for any learning organisation that aims progressively to improve its performance. They allow for systematic learning from past and current activities – ‘what works, what does not work’ and ‘why’. This provides DfT with greater accountability and a strong evidence base for future decision-making.
M Uz Zaman v Home Telecom Ltd: 6004184/2025
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in M Uz Zaman v Home Telecom Ltd: 6004184/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/692703869c1eda2cdf0340bf/Muhammad_Uz_Zaman_v_Home_Telecom_Ltd_6004184-2025_Judgment.pdf).
Mr G Wark v Leisure & Culture Dundee: 4107178/2023
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mr G Wark v Leisure & Culture Dundee: 4107178/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a9c8eab025c434a9ba344a/Graham_Wark_v_Leisure_and_Culture_Dundee_-_4107178.2023.pdf).

Read the full decision in Mr G Wark v Leisure & Culture Dundee: 4107178/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68484bb0860362efc8e78814/Mr_G_Wark_v_Leisure___Culture_Dundee_-_4107178.2023_-_Judgment.pdf).
Ask the tribunal for a legal representative or to see the tribunal doctor: Form T129
Source: gov.uk (2025-09-01)

Use this form to ask the First-tier Tribunal (Mental Health) to ask the tribunal for a legal representative or to see the tribunal doctor.

This guidance and form are for anyone who will be having a mental health tribunal soon. If you did not apply for it, it has been arranged because the law requires your case to be reviewed by a tribunal.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Mrs S Stanley v Harpers Menswear Ltd: 3306379/2024
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Mrs S Stanley v Harpers Menswear Ltd: 3306379/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/688a346176f68cc8414d5bed/Mrs_S_Stanley_v_Harpers_Menswear_Limited_3306379_2024_Judgment.pdf).
VATLP02730 - Supply: place of supply and liability of exploration and production licences in the UK oil industry: place of supply for oil licences
Source: gov.uk (2025-09-22)


Grant of a licence

If the licence relates to an area outside UK territorial waters (12 mile limit), the grant is treated as a supply which is outside the UK. The supply is one of services relating to land as defined in Schedule 4A of the VAT Act 1994 and place of supply is where land is situated.

Top of page (#Top)

Assignment of rights

It is common for exploration or production licences to be granted to either one operator or a consortium of operators, which then divide up the rights granted. One company will sell rights to another. The assignment of exploration or production rights is a service relating to land as defined in Schedule 4A of the VAT Act 1994 and the place of supply is where the land is situated.
CH403140 - Charging penalties: calculating penalties: offshore matters: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical 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.
Product Safety Report: Audio-Technica Wireless Headphones ATH-CKS50TW2 (2507-0028)
Source: gov.uk (2025-11-04)

Product Safety Report for Audio-Technica Wireless Headphones ATH-CKS50TW2 presenting a risk of firmware vulnerabilities.

Summary

Product: Audio-Technica Wireless Headphones ATH-CKS50TW2

Hazard: The product requires a firmware update to patch potential vulnerabilities.

Corrective action: The manufacturer is warning consumers of the risk and has contacted affected customers directly.

Product information

Hazard

The product presents a risk of non-compliance and psychological harm as a vulnerability has been identified in the Bluetooth System-on-Chip (SoC). This vulnerability could enable individuals in close proximity to the user to take control of the device.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The manufacturer is warning consumers of the risk and has contacted affected customers directly. A firmware update has been released which will patch the vulnerability on the product. Affected customers have been instructed to use their app to update the product with this firmware.

For further guidance on updating your product firmware, please visit: https://www.audio-technica.com/en-us/support/audio-solutions-question-of-the-week-how-do-i-update-the-firmware-on-my-headphones-with-the-audio-technica-connect-app

Additional information

PSD notification number: 2507-0028

Notified by: Local Authority Trading Standards
Modern Slavery: NRM and DtN statistics, January to March 2025
Source: gov.uk (2025-05-15)

Statistics on referrals to the National Referral Mechanism, for potential victims of modern slavery in quarter 1, 2025.

Potential victims of modern slavery in the UK that come to the attention of authorised ‘first responder’ organisations are referred to the National Referral Mechanism (NRM). Authorised ‘first responder’ organisations include local authorities, specified non-governmental organisations (NGOs), police forces and specified government agencies.
The Artisan Studio
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 Artisan Studio 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 Artisan Studio 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 Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Offering a discount of 10% to members of the 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.
Ms K Wright v Strawberry Fields: 2600266/2025
Source: gov.uk (2025-07-22)

Employment Tribunal decision.

Read the full decision in Ms K Wright v Strawberry Fields: 2600266/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/687a25eea8ee0c6e06f45278/Ms_K_Wright_v_Strawberry_Fields_2600266.2025_Judgment.pdf).
BIM81070 - Computation of liability: basis periods - apportioning losses to basis periods
Source: gov.uk (2025-05-02)


S206 Income Tax (Trading and Other Income) Act 2005

Apportioning losses to basis periods follows the same rules as for profits, subject to one overriding condition.

The overriding condition is that a loss can only be relieved once. This prevents duplication of loss relief, whether by aggregation or otherwise.

Overlap losses used in aggregation

Where there is an overlap between two successive basis periods, it may be necessary to add or apportion the results of two or more accounting periods to compute the profit or loss of the second basis period.

Any loss falling in the first period will already have been used in computing the profit or loss for that period. This loss cannot be used again.

When computing the profit or loss of the second basis period any loss used in the computations for the first period is deemed to be Nil.

Example

This is a variation of Example 2 at BIM81065 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim81065).

A trader makes accounts up to 5 April each year until 2012-2013 when a six-month short account is prepared for the period 6 April 2012 to 30 September 2012. Accounts are made up to 30 September in each year after that.

Assume that the relevant conditions are met in respect of changing the accounting date in 2012-2013, see BIM81045 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim81045).

The accounts show:

-

-

Amount

12 months to 5 April 2012

Loss

(£40,000)

6 months to 30 September 2012

Profit

£10,000

The basis periods are:

Year

-

2011-2012

12 months to 5 April 2012

2012-2013

12 months to 30 September 2012

The six-month period from 1 October 2011 to 5 April 2012 is an overlap period.

If the result for the 12 months to 5 April 2012 had been a profit approximately 6/12 of this profit would have been used in the computation for 2012-2013, giving rise to an ‘overlap profit’ for which overlap relief can be given in a later year.

But as the result for the 12 months to 5 April 2012 is a loss, the profit or loss for the overlap period is taken as Nil.

The profit or loss for the relevant basis periods are therefore:

Tax Year

Basis period

Profit / (loss)

2011-2012

12 months to 5 April 2012

Loss (£40,000)

2012-2013

12 months to 30 Sept 2012

Nil + £10,000 = £10,000
AFIX Group UK
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 AFIX Group UK 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 AFIX Group UK 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
- 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.
Peru: tax treaties
Source: gov.uk (2025-03-21)

Tax treaties and related documents between the UK and Peru.

2024 UK-Peru joint declaration

The 2024 joint declaration was agreed by correspondence.

The declaration welcomes the conclusion of negotiations in relation to a Double Taxation Agreement.

2025 UK-Peru Double Taxation Convention — not in force

The 2025 UK-Peru Double Taxation Convention was signed on 20 March 2025 and is not yet in force.

The Convention will enter into force upon completion of the procedures required by the law of both countries.
SPE15705 - Discharge of the customs warehousing procedure: tariff classification
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=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Goods in the customs warehousing arrangements generally do not change their nature unless:
- goods have been subject to a usual form of handling which allows the tariff classification to change (Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use)), or
- general Interpretative Rule 2(a) is being applied to removals.
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.
UK-Norway, Iceland, and Liechtenstein FTA Committee on Sanitary and Phytosanitary measures: joint minutes, 25 November 2024
Source: gov.uk (2025-04-10)

Summary of the second meeting of the UK-Norway, Iceland, and Liechtenstein FTA Committee on Sanitary and Phytosanitary measures.

Joint minutes of the second meeting of the Committee on Sanitary and Phytosanitary measures under the free trade agreement between the UK and Norway, Iceland, and Liechtenstein, which took place virtually on 25 November 2024.
St Barts Finance 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 St Barts Finance 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 St Barts Finance 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
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.
Report 08/2025: Pedestrian struck by a train at Bourneview footpath crossing
Source: gov.uk (2025-11-04)

Pedestrian struck by a train at Bourneview footpath crossing, London Borough of Croydon, 23 January 2025.

R082025_251104_Bourneview FPC (https://assets.publishing.service.gov.uk/media/6904cd1914e0c1d9784174c0/R082025_251104_Bourneview_FPC.pdf)

Summary

At about 08:03 on Thursday 23 January 2025, an 11-year-old child was struck and fatally injured by a passenger train at Bourneview footpath crossing, near Kenley in the London Borough of Croydon. The train was travelling at about 50 mph (80 km/h) at the time of the accident. The pedestrian was walking to school when they entered the crossing as the train approached. The driver of the train sounded the train’s horn and applied the emergency brake on realising that the pedestrian was starting to cross the railway. The pedestrian looked up in response to the horn but did not have time to react and move clear of the train before it reached the crossing.

The accident happened because the pedestrian did not perceive the risk associated with the approaching train, probably because they were distracted by their mobile phone.

RAIB found that the design and construction of the crossing did not change the pedestrian’s perception in two respects. Bourneview footpath crossing is a passive crossing, which was not fitted with active warning systems at the time of the accident. This is a probable causal factor. It could also have been made more obvious to pedestrians that they were entering a potentially hazardous area. This is a possible causal factor.

Possible underlying factors in this accident were that access to information relating to safe use of level crossings for schools and parents is not sufficiently widespread and that Network Rail’s guidance for risk assessments at level crossings did not recognise the different risk profile of younger people.

Recommendations

As a result of this accident, RAIB has made three recommendations, one to the curriculum setters for schools throughout the United Kingdom to work with railway infrastructure managers to introduce targeted and locally relevant railway safety lessons to pupils of all ages. There are two further recommendations, addressed to Network Rail, working with the Rail Safety and Standards Board. The first of these aims to make the dangerous area at level crossings more noticeable, particularly to people whose attention may be distracted. The final recommendation is to understand the risk profile of younger people and whether this warrants different approaches to risk mitigation at level crossings.

RAIB also identified a learning point to consider what action could be taken to alert users to the danger of individual level crossings where the provisions of its standards cannot be met, and to record these considerations in the crossing risk assessment.
Yemen sanctions: guidance
Source: gov.uk (2025-07-10)

Guidance on the Yemen (Sanctions) (EU Exit) (No.2) Regulations 2020.

The Yemen (Sanctions) (EU Exit) (No. 2) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/1278/contents/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed, and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).