theodi/ndl-core-corpus huggingface dataset:
IEIM403480 - Due Diligence: New Entity Accounts: Passive NFE, Controlling Persons
Source: gov.uk (2025-11-06)


Due Diligence: New Entity Accounts: Passive NFE, Controlling Persons

Financial Institutions must determine whether a new entity Account Holder is a Passive NFE with one or more controlling persons who are Reportable Persons. If so, then the account must be treated as a Reportable Account. In making this determination the Financial Institution must follow the guidance below but may do so in the order most appropriate under the circumstances.

Determining whether the Account Holder is a Passive NFE

A Financial Institution may obtain a self-certification from the Account Holder to establish its status, or instead may use:
- information in its possession (such as information collected pursuant to AML/KYC procedures); or
- information that is publicly available (such as information published by an authorised government body or standardised industry coding system) based upon which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution.
Note though that a professionally managed investment entity resident in a Non-Participating Jurisdiction is always treated as a Passive NFE, notwithstanding that it would be treated as a Financial Institution if it were resident in a Participating Jurisdiction (this ensures that it is not possible for controlling persons to avoid reporting by setting up such entities in Non-Participating Jurisdictions).

Determining Controlling Persons

For the purposes of determining the Controlling Persons of an Account Holder, a Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures, provided that such procedures are consistent with Financial Action Task Force (FATF) Recommendations 10 and 25, as adopted in February 2012.

If the Reporting Financial Institution is not legally required to apply AML/KYC Procedures that are consistent with the 2012 FATF Recommendations, it must apply substantially similar procedures for the purpose of determining the Controlling Persons.

Where a publicly listed company exercises control over an Account Holder that is a Passive NFE, there is no requirement to determine the Controlling Persons of the publicly listed company if it is already subject to disclosure requirements ensuring adequate transparency of beneficial ownership information.

Determining whether a Controlling Person is a Reportable Person

For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Financial Institution may only rely on a self-certification from either the entity Account Holder or the Controlling Person.

This can be summarised in the following diagram (© OECD). Use this link to view diagram determining whether a Controlling Person is a Reportable person. (http://www.hmrc.gov.uk/gds/ieim/images/ieim403480_diagram.jpg)

For guidance on reporting Controlling Persons, see IEIM402183.
Working for Department for Business and Trade Netherlands
Source: gov.uk (2025-06-11)

Information on current work opportunities in the British Embassy in The Hague and requirements for applicants.

Job vacancies at the British Embassy in the Netherlands

The UK’s Department for Business and Trade (DBT) team in the Netherlands are based at the British Embassy in The Hague.

Find vacancies, internship opportunities and application requirements on our page on working at the British Embassy in The Hague (https://www.gov.uk/world/organisations/british-embassy-the-hague/about/recruitment).

Unsolicited applications are not considered.
Mr M Taylor v Active Community Development CIC: 2300005/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr M Taylor v Active Community Development CIC: 2300005/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66f2a5bb7e1625ee0d0c6e86/Mr_M_Taylor_v_Active_Community_Development_CIC_2300005-2024.pdf).

Read the full decision in Mr M Taylor v Active Community Development CIC: 2300005/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6777f1b2194365bfe8671adc/Mr_M_Taylor_v_Active_Community_Development_CIC_2300005-2024....pdf).
Directions questionnaire - small claims track: Form N180
Source: gov.uk (2025-06-30)

Judges can use this form to give instructions ('directions') to both parties in small claims cases.

This form is for disputes in the small claims track. A court will send the form to the claimant and defendant if they are not using a legal representative.

Read more about money claims (https://www.gov.uk/make-court-claim-for-money).

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 and 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.
The Peaceful Trust
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 Peaceful Trust 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 Peaceful Trust 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
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.
Right to Shared Ownership: A guide for tenants
Source: gov.uk (2025-11-07)

Guidance for tenants on the Right to Shared Ownership scheme.

The Right to Shared Ownership does not apply to rented homes funded by the Social and Affordable Homes Programme 2026 to 2036 but it does apply to most rented homes funded by the Affordable Homes Programme 2021 to 2026.

Using the Right to Shared Ownership scheme you can purchase an equity stake in your current rented home worth between 10% and 75% of its full market value.

You may be eligible to use the Right to Shared Ownership scheme if you are a housing association tenant (or tenant of another Registered Provider of Social Housing that is not a local authority, co-operative housing association or Community Land Trust).

This booklet describes how the Right to Shared Ownership scheme works today. The information in it applies to England only. We have tried to make it easy to understand – but it is not a substitute for professional advice.
RDRM34470 - Remittance Basis: Exemptions: Business investment relief: Amount of foreign income or gains remitted
Source: gov.uk (2025-04-07)


Where a potentially chargeable event occurs and the appropriate mitigation steps are not taken (see RDRM34440 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34440)), a taxable remittance of foreign income or gains occurs immediately after the end of the relevant grace period (see RDRM34480 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34480)). This is provided for at section 809VG ITA 2007.

The amount of foreign income or gains remitted is the amount that relates to the part of the holding affected by the potentially chargeable event (section 809VG(5)).

Where that potentially chargeable event is something other than a part disposal of the holding, for example if either the extraction of value (see RDRM34420 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34420)) or the 5-year start-up rule (see RDRM34430 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34430)) is breached, the affected amount is the whole of the investment (section 809VG(6)(b)).

Where the potentially chargeable event is a part disposal of the holding, the investment affected is equal to the portion disposed of (section 809VG(6)(a)).

From 6 April 2025 foreign income or gains that have been used to make qualifying investments are eligible to be designated under the temporary repatriation facility (TRF) (see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000)). These amounts of TRF capital are not taxable on remittance following a potentially chargeable event. See RDRM74720 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm74720) for guidance and an example where an amount of pre-6 April 2025 foreign income and gains that has been invested has subsequently been designated under the TRF and there is part disposal.

Example

On 31 May 2012, Yuvi acquires 1000 shares in an eligible trading company, using £250,000 of his foreign income and gains. His investment meets all the conditions for business investment relief (BIR).

On 27 October 2013 Yuvi sells 500 shares and takes the appropriate mitigation steps. None of his foreign income and gains is treated as remitted.

On 19 April 2014 Yuvi sells the remainder of his holding (the other 500 shares) and fails to take the appropriate mitigation steps.

The underlying foreign income and gains are treated as remitted to the UK. The amount of foreign income or gains to be treated as a taxable remittance is half the amount originally invested, that is, £125,000.
Mr C Forrest v Amazon Web Services Emeasarl UK Branch and others: 2210418/2023 and 2215062/2023
Source: gov.uk (2025-12-09)

Employment Tribunal decision.

Read the full decision in Mr C Forrest v Amazon Web Services Emeasarl UK Branch and others: 2210418/2023 and 2215062/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/66a75bba49b9c0597fdb05fe/Mr_C_Forrest_v_Amazon_Web_Services_EMEASARL_UK_Branch___Others_-_xx-xxxx-xxxx___22150624-2023.pdf).

Read the full decision in Mr C Forrest v Amazon Web Services Emeasarl UK Branch and others: 2210418/2023 and 2215062/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/67b5ad54d15c152ea555bf7c/Mr_C_Forrest_v_Amazon_Web_Services_EMEASARL_UK_Branch___Others_-_2210418-2023___22150624-2023_-_PH_Judgment...pdf).

Read the full decision in Mr C Forrest v Amazon Web Services Emeasarl UK Branch and others: 2210418/2023 and 2215062/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/690c7ee4d4c5f31272d3e66f/Mr_Charles_Forrest_v_Amazon_Web_Services_EMEA_SARL_UK_Branch___Others_-_2210418-2023___2215062-2023_-_Final_Hearing.pdf).

Read the full decision in Mr C Forrest v Amazon Web Services Emeasarl UK Branch and others: 2210418/2023 and 2215062/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6932e5580cf0b7e681ff4314/Mr_Charles_Forrest_v_Amazon_Web_Services_EMEA_SARL___Others_-__2210418-2023___2215062-2023_-_Written_Reasons.pdf).
Ms D Osapanin v Heathrow Express Operating Company Ltd: 3309607/2022
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Ms D Osapanin v Heathrow Express Operating Company Ltd: 3309607/2022 - Judgment (https://assets.publishing.service.gov.uk/media/661fb45aced96304c8757dae/Ms_D_Osapanin_-_v_-_Heathrow_Express_Operating_Company_Ltd_-_3309607-2022-Judgment.pdf).

Read the full decision in Ms D Osapanin v Heathrow Express Operating Company Ltd: 3309607/2022 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6814dabca87f19ba7b3a82e5/Ms_D_Osapanin_v_Heathrow_Express_Operating_Company_Ltd_3309607.2022_partial_Strike_Out_Judgment.pdf).

Read the full decision in Ms D Osapanin v Heathrow Express Operating Company Ltd: 3309607/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/6851227506337b7382f79ec7/Ms_D_Osapanin_v_Heathrow_Express_Operating_Company_Limited_3309607.2022_FMH_Judgment.pdf).
Alex van Someren
Source: gov.uk (2025-04-01)

Alex van Someren was Chief Scientific Adviser for National Security from July 2021 to March 2025. Alex was previously a venture capital investor and entrepreneur, focusing on investing in early stage ‘deep technology’ startups. He is a Fellow of the Royal Academy of Engineering, a Fellow of the Institution of Engineering and Technology, an Honorary Professor of Computer Science at the University of Manchester, and a current member of the Royal Society’s Science, Industry and Translation Committee. During 2019 he was the Visiting Clore Innovation Professor at the Royal College of Art. Alex participated in the development of the BBC Microcomputer & Acorn Electron at Acorn Computer in the 1980s. He subsequently co-founded several technology companies, including ANT Software plc and nCipher plc which achieved listings on AIM and the London Stock Exchange, respectively. Alex’s scientific work is in the broad area of software engineering and computer science.

Alex van Someren was Chief Scientific Adviser for National Security from July 2021 to March 2025.

Alex was previously a venture capital investor and entrepreneur, focusing on investing in early stage ‘deep technology’ startups. He is a Fellow of the Royal Academy of Engineering, a Fellow of the Institution of Engineering and Technology, an Honorary Professor of Computer Science at the University of Manchester, and a current member of the Royal Society’s Science, Industry and Translation Committee. During 2019 he was the Visiting Clore Innovation Professor at the Royal College of Art.

Alex participated in the development of the BBC Microcomputer & Acorn Electron at Acorn Computer in the 1980s. He subsequently co-founded several technology companies, including ANT Software plc and nCipher plc which achieved listings on AIM and the London Stock Exchange, respectively.

Alex’s scientific work is in the broad area of software engineering and computer science.
Strategic Hire Solutions 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 Strategic Hire Solutions 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 Strategic Hire Solutions 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.
CTM18370 - Shadow ACT: definition of a group: arrangements
Source: gov.uk (2025-07-31)


SI1999/358 Reg6 (4)

Even if a company satisfies these conditions, it is not to be treated as a 51 per cent subsidiary
- if arrangements are in existence by virtue of which any person has or could obtain, or any persons together have or could obtain, control of the subsidiary company, but not of the parent company,
- unless the parent company is beneficially entitled to more than 50 per cent available for distribution to equity holders of the subsidiary company, and
- unless the parent company would be beneficially entitled to more than 50 per cent of any assets of the subsidiary company available for distribution to its equity holders on a winding up.
'Arrangements' are defined as 'arrangements of any kind whether in writing or not, other than arrangements whose sole or main purpose is to reduce the amount of surplus shadow ACT available to be utilised by a company other than the subsidiary company in accordance with Reg13'.The effect is that a group will not, for instance, be able to make use of the shadow ACT capacity of a company that it has arranged to sell. Nor will it be able to remove the need to take account of shadow ACT generated by a 51 per cent subsidiary by entering into arrangements under which another person could obtain if the sole or main purpose is to reduce the surplus shadow ACT in the group.

SI1999/358 Reg6 (7)

The provisions of ICTA88/SCH18 are to be used to determine whether the last two conditions are met. Their purpose is to ensure that the parent as well as holding directly or indirectly at least 51 per cent of the ordinary share capital also has economic ownership.
1-9 Harper Close Chase Road London N14 4ES: LON/00AK/LDC/2025/0817
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Tribunal Chair Mrs E Flint FRICS on 29 October 2025

Read the full decision in 1-9 Harper Close Chase Road London N14 4ES: LON/00AK/LDC/2025/0817 (https://assets.publishing.service.gov.uk/media/691775a7493305b49ce6e836/251029_Mrs_Flint_1-9_Harper_Close_N14_4ES.pdf).
Ms K Whyte v House of GPA Ltd: 6000621/2025
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Ms K Whyte v House of GPA Ltd: 6000621/2025 - Withdrawal (https://assets.publishing.service.gov.uk/media/69270f5a345e31ab14ecf542/Ms._K._Whyte_v_House_of_GPA_Ltd_6000621-2025.pdf).
Go Beyond Challenge 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 Go Beyond Challenge 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 Go Beyond Challenge 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
NDA modern slavery and human trafficking statement
Source: gov.uk (2025-10-02)

We are committed to ensuring that there is no modern slavery or human trafficking in our supply chains or in any part of our business.

The Nuclear Decommissioning Authority (NDA) and its group is committed to preventing modern slavery and human trafficking in any part of our business or supply chain. It is absolutely the right thing to do and we aim to take sustained and concerted action against such acts.
Field Safety Notices: 9 to 13 June 2025
Source: gov.uk (2025-06-17)

List of Field Safety Notices from 9 to 13 June 2025

Overview

If you receive a field safety notice (FSN) from a manufacturer you must always act on it.

MHRA publishes the following for information only.

If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/oeYtf87wzkKeKggq)

View a list of FSNs published since January 2020 (https://mhra-gov.filecamp.com/s/9g5cLjjFatXruS5U/d)

View FSNs since November 2014 (https://mhra-gov.filecamp.com/s/ZOxdOzRzP22RziUW/fo). FSNs before this date are on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/http:/www.mhra.gov.uk/index.htm)

Becton Dickinson and Company: BD BACTEC MGIT 960 PZA Kit

20 May 2025

Description: Multiple antibacterial minimum inhibitory concentr

MHRA reference: 35796485 (https://mhra-gov.filecamp.com/s/d/JLRsCUQzrH4PaQW0) 2025/005/019/601/061

Corin: MiniHip

08 April 2025

Description: Coated hip femur prosthesis, modular

Model: 580.0002, 580.0003, 580.0004, 580.0005, 580.0006, 580.0007, 580.0009

MHRA reference: 35861116 (https://mhra-gov.filecamp.com/s/d/XOTyF4OJIlw0FU8c) 2025/004/010/601/023

EVER Neuro Pharma GmbH: D-mine Pump Reservoir

03 June 2025

MHRA reference: 35868831 (https://mhra-gov.filecamp.com/s/d/4Qa5zY3d1kZTXaKJ) 2025/005/xx-xxxx-xxxx

Intersurgical: One-piece Guedel airways

12 June 2025

Description: Guedel airways

MHRA reference: 35860357 (https://mhra-gov.filecamp.com/s/d/1WlMENT9kS7XKvoE) 2025/006/011/601/137

Invacare: Birdie

06 June 2025 FSN_01_2025_Birdie carabineer

Description: Mobile patient lifting system electrically-powered

MHRA reference: 35827756 (https://mhra-gov.filecamp.com/s/d/dDoetp9bJ72vAGNt) 2025/006/006/601/017

Invacare: Robin

06 June 2025

Description: Mobile patient lifting system electrically-powered

MHRA reference: 35829923 (https://mhra-gov.filecamp.com/s/d/GLweRR9QCmDUKUWj) 2025/006/006/601/019

MicroVention: LIFEPEARL Drug Elutable Microspheres

28 May 2025

Description: Embolization particle, non-bioabsorbable

Model: Various

MHRA reference: 35875465 (https://mhra-gov.filecamp.com/s/d/eoDc7DsYg4c4d8vw) 2025/006/012/601/043

Philips: Visions PV .014P RX and .018 Digital IVUS Catheter

June 2025

Description: Intravascular Ultrasound Imaging Catheter, Single

Model: 300005383941, 300005383971, 989609000951, 989609001011

MHRA reference: 35875386 (https://mhra-gov.filecamp.com/s/d/ngZLKzGf7GPhN68Q) 2025/006/012/601/091
VEXP10600 - Introduction: Roles and responsibilities
Source: gov.uk (2025-01-24)


VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT and excise matters. For example
- requests for copies of public notices
- routine enquiries concerning the VAT treatment of goods intended for export from the EU or removal to another member State.
Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

VAT, Exports and Removals Unit of Expertise (UoE)

The VAT, Export And Removals UoE has operational expertise in customs, excise and VAT elements of the export and removal of goods.

The UoE
- provides a helpdesk for departmental colleagues with technical queries - a separate helpdesk deals with queries from departmental colleagues and the trade on Customs Declaration Service (CDS) issues
- provides a link between VAT assurance staff and the policy team
- supports the policy team by providing advice and contributing to policy issues
- contributes to training matters
- represents the department at trade meetings and events.
The UoE deals with queries by email. If your query is in connection to an audit, please complete the email enquiry form available from the UoE intranet page and submit along with any further relevant documents. You can also refer to their helpful Fact Sheets when planning and conducting your audit.

VAT policy team

The VAT Fraud, Deductions & Imports policy team is the administrator and policy maker responsible for the VAT aspects of the export of goods from the UK.

The VAT Principles policy team is the administrator and policy maker responsible for the conditions for zero rating a supply of goods from Northern Ireland to a VAT registered business in an EU member State.

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information. All requests for advice must be first referred to the UoE who will advise if the question needs to be forwarded.

Policy teams do not deal directly with the public and the public should not be referred to them.
Home Office annual reports and accounts
Source: gov.uk (2025-07-17)

Documents relating to Home Office annual reports and accounts.

Annual reports and accounts which review the department’s activities over the course of the year, providing highlights of projects and the progress that has been made in meeting the department’s objectives.
Wider benefits of competition policy and enforcement
Source: gov.uk (2025-01-13)

A review of recent evidence on the deterrent effects of competition policy and enforcement, and its wider impacts on growth and productivity.

This review summarises recent evidence on the deterrent effect of competition authorities’ work and the relationship between competition and productivity. This builds on previous reports on these topics published in 2017 (https://www.gov.uk/government/publications/deterrent-effect-of-competition-authorities-work) and 2015 (https://www.gov.uk/government/publications/productivity-and-competition-a-summary-of-the-evidence) respectively.

The review finds new evidence continues to support those previous reports. We identify additional evidence of the existence of a substantial deterrent effect from enforcement action and merger control. We also find further evidence that effective competition policy has positive impacts on innovation, productivity and growth.
MTT21200 - Calculating the effective tax rate: Adjusted profits: Prior period errors
Source: gov.uk (2025-08-05)


An adjustment is required where:
- there is a change to the net value of a member’s assets and liabilities,
- that change is attributable to a correction of an error that was reflected in the member’s adjusted profits in a previous accounting period, and
- the error does not result in a post-filing adjustment of covered taxes.
The amount of that change should be reflected in the adjusted profits in accordance with section 146 of Finance (No.2) Act 2023.

Error results in a post-filing adjustment of covered taxes

Where an error results in a post-filing adjustment of covered taxes, that provision takes precedence. A recalculation of the prior period will be required under that provision and so the amount will not be reflected in the adjusted profits of the current period.
MTT54300 - Administration: Payments and interest: Relief of overpaid tax
Source: gov.uk (2025-08-05)


There may be situations where a member of a group has paid an amount of MTT which is later found to exceed the amount that it was required to pay.

Part 12, Schedule 14 to Finance (No.2) Act 2023 sets out the conditions under which relief for any overpaid MTT may be given. The following pages provide some practical guidance in support of the legislation.
S L C Rodgers v Carbon Market Pulse Ltd: 6004421/2024
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in S L C Rodgers v Carbon Market Pulse Ltd: 6004421/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6790b193ae6ec7befab82030/Susannah_Lucy_Clare_Rodger_v_Carbon_Market_Pulse_6004421-2024_judgment_10-01-2025.pdf).
Mr Brian Gourlay v West Dunbartonshire Council: [2025] EAT 29
Source: gov.uk (2025-03-10)

Employment Appeal Tribunal Judgment of Lord Fairley on 10 March 2025.

Read the full Judgment in Mr Brian Gourlay v West Dunbartonshire Council [2025] EAT 29 (https://assets.publishing.service.gov.uk/media/67ced5f5a615dc906880c567/Mr_Brian_Gourlay_v_West_Dunbartonshire_Council__2025__EAT_29.pdf).
EM on EU Commission 2026 work programme (14261/25, COM(2025)870)
Source: gov.uk (2025-11-17)

The government's summary of the European Commission work programme 2026 : Europe's Independence Moment

This explanatory memorandum is about a European Commission communication : work programme 2026; Europe’s Independence Moment (https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2025)870&lang=en)

It was submitted by the Rt Hon. Nick Thomas-Symonds MP, Paymaster General and Minister for the Constitution and European Union Relations.
Defence Industry Warning, Advisory and Reporting Point (WARP) and security incident reporting
Source: gov.uk (2025-06-12)

Information on the role of the Defence Industry WARP and how to report security incidents from within industry.

Defence Industry WARP

The Defence Industry WARP exists as a single point of contact for all of industry in respect of security incidents which pose a risk to Ministry of Defence (MOD) assets or data. In addition, the Defence Industry WARP promulgates Computer Vulnerability Directives, which provide mandated actions to take in relation to systems which process MOD data, or which are connected to MOD networks.

What is a security incident?

The term security incident is defined in Industry Security Notice 2025/03 (https://assets.publishing.service.gov.uk/media/684aed4ef7c9feb9b041380f/ISN_2025-03_Requirement_to_Report_All_Security_Incidents_Affecting_Defence_Related_Classified_Material.pdf) (PDF, 167 KB, 5 pages), and includes:
- any suspected or actual breach of security policy, procedures, orders or legislation, which have been set at local; TLB / TF / Government Owned Contractor Operated (GoCo) partnerships; departmental or national level
- any incident where there has been an attempt, successful or otherwise, to undermine the security of any defence establishment, government contractors’ sites, or any defence personnel (for example, hostile reconnaissance or an attempt to enter an establishment using false identity documents)
- incidents occurring on corporate networks.
Every government contractor that processes MOD information is obliged to report security incidents to the Defence Industry WARP.

How to report an incident

Incidents can be reported by using the Security Incident Reporting Form (https://blackthorn.ahe.r.mil.uk/SIRF/default.aspx) (SIRF) for those partners who have RLi connectivity. For those that do not, the WARP can be contacted by email, telephone or post. The contact details are below.

Computer Vulnerabilities

Industry partners are expected to maintain their systems in accordance with the latest security patches and other vulnerability guidance. The Defence Industry WARP disseminate directives by email, but you may also sign up to the Defence Industry WARP Defence Share workspace, where you will be able to receive notifications of all Directives and provide your response. To sign up, please email xxx@xxx.xx (mailto:xxx@xxx.xx).

Contact details

Defence Industry WARPMOD Abbey WoodNH2 Poplar -1 #2004BristolBS34 8JH

Point of Contact: xx-xxxx-xxxx

Related content
- Defence Share (https://defenceshare.mod.uk/connect.ti/system/login)
- Defence Contractors guidance notes (https://www.gov.uk/government/publications/defence-contractors-guidance-notes)
- Security requirements for list X contractors (https://www.gov.uk/government/publications/security-requirements-for-list-x-contractors).
HMRC's approach to labour supply chain risks
Source: gov.uk (2025-01-16)

Explains the ways that HMRC works to tackle tax risks and illegal working practices in labour supply chains.

HMRC is committed to tackling tax risks and illegal working practices in labour supply chains, across all business sectors. The work that we do helps to:
- fund essential UK services
- stop the exploitation of people
- create a level playing field for compliant businesses
Strengthening legislation and processes

We continually work to inform legislation and strengthen our own processes to enable us to address non-compliance within labour supply chains (LSCs). Examples include the:
- introduction of the VAT domestic reverse charge
- reform of the off-payroll working (IR35) rules
- announcement of legislation to tackle non-compliance in the umbrella company market
- introduction of the publication of promotors of known avoidance schemes
Investigating and enforcing

The activity that HMRC undertakes to identify and address non-compliance includes:
- working with partners such as the National Crime Agency, police and the Gangmasters Labour Abuse Authority (GLAA) to investigate issues and enforce laws
- undertaking supply chain investigation and monitoring
- using legislative powers and those established through caselaw to address tax risks to prevent and recover tax losses
- prosecuting those committing and facilitating tax evasion
Raising awareness

As well as responding to non-compliance, HMRC also works to promote the importance of reducing the likelihood of LSC risks in the longer term. Ongoing activity includes improving understanding of LSC risks and the importance of effective supply chain assurance by:
- publishing guidance on the GOV.UK website
- sharing information on supply chain risks to raise awareness and inform businesses for example, where HMRC sees particular trends or increases in risk
- engaging with businesses who want to reduce risks in their supply chain
- working with other government departments, organisations and businesses to improve the health of labour supply chains, economically, environmentally and socially
Bird flu: near Poringland, South Norfolk, Norfolk (AIV2025/99)
Source: gov.uk (2025-11-13)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Poringland, South Norfolk, Norfolk on 13 November 2025.

Case information

13 November 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Poringland, South Norfolk, Norfolk (AIV 2025/99) on 13 November 2025.

A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises will be humanely culled.

Download the declaration of an avian influenza protection zone and surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/691627efb49cc443451617a8/Protection_and_Surveillance_Zone_DPR_2025_200.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/99
Malaria reference laboratory (MRL): user handbook
Source: gov.uk (2025-04-16)

Details of MRL laboratory services including malaria diagnosis.

The Malaria Reference Laboratory (MRL) provides the following services:
- malaria diagnosis
- epidemiological data for the UK Health Security Agency (UKHSA)
- prophylaxis advice for travellers
- technical advice on methodology and laboratory procedures
These services are offered to:
- all hospitals
- UKHSA and NHS laboratories
- GPs
- private medical laboratories throughout the UK and abroad
Local government reorganisation in East Sussex and Brighton and Hove, and West Sussex
Source: gov.uk (2025-11-19)

This consultation seeks views on the local government reorganisation proposals we have received from councils in East Sussex and Brighton and Hove, and West Sussex.

We are seeking views on the proposals submitted by councils for the reorganisation of local government in East Sussex and Brighton and Hove, and West Sussex.

Responses to this consultation will inform our decision on which proposal, if any, to implement.
Mr A Weavin v Animal and Plant Health Agency: 6000444/2023
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr A Weavin v Animal and Plant Health Agency: 6000444/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6925920c2945773cf12dd01e/Mr_A_Weavin_-vs-_Animal_and_Plant_Health_Agency_-_6000444.2023_-_Judgment.pdf).
MHRA begins recruitment for new digital roles at Leeds hub to drive innovation and smarter regulation
Source: gov.uk (2025-08-04)

New jobs to strengthen innovation, safety and smarter regulation across the UK health and life sciences sector.

The Medicines and Healthcare products Regulatory Agency (MHRA) has begun recruiting for a first wave of new, highly skilled digital and data roles at its newly launched Digital Hub in Leeds. This marks a key step forward in the agency’s programme to modernise the regulation of medicines and medical devices in the UK.

The new hub, based in the heart of Leeds at Wellington Place, will play a vital role in building the MHRA’s digital capability and expanding its national presence.

Lawrence Tallon, Chief Executive of the MHRA, said:

Following the announcement of our new MHRA digital hub in June this year, we’re pleased to have begun recruitment for the first wave of highly skilled roles, with many more to follow. Leeds was chosen for its nationally recognised strengths in digital health and strong academic base, and we look forward to building a permanent presence in one of the UK’s most vibrant health tech ecosystems.

Our MHRA digital hub will play a pivotal role in strengthening our digital and data capabilities, supporting innovation in medical and health technologies, and enabling smarter, more agile regulation. Ultimately, this means better outcomes for patients and a more dynamic life sciences sector.

Located in Wellington Place, these new roles directly support the Government’s Plan for Change and our broader ambition to be a truly national regulator, bringing regulatory expertise closer to the people, organisations and sectors we serve.

We encourage anyone with an interest or expertise in digital health, data science or regulatory delivery to consider joining us on this important journey.

Notes to editors:

The MHRA’s Leeds Digital Hub was announced in June 2025 as part of the agency’s wider transformation programme.

The hub sits within the MHRA’s Digital and Technology Group, which was recently shortlisted for an HSJ Digital Aw.

New roles will support the delivery of modern, secure infrastructure for clinical trials, safety monitoring, and real-time data use.

Wellington Place offers proximity to key partners including NHS England, the Department of Health and Social Care, Leeds Teaching Hospitals Trust, Health Innovation Yorkshire and Humber, three major universities, and regulators such as the FCA.

The Leeds area is home to more than 44,000 tech professionals and around 11,000 tech-focused students, offering a rich talent pipeline.

Find and apply for current vacancies here (https://allenlanerecruitment.wixsite.com/mhra) and here (https://www.michaelpage.co.uk/clientprofile/mhra).
Miss Allen v DHL Services Ltd: 1308664/2023
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Miss Allen v DHL Services Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/67850ba6c6428e01318816e4/Miss_L__Allen_v_DHL_Services_Ltd_1308664.23.pdf).
Protecting the UK and promoting a Global Britain
Source: gov.uk (2025-08-21)

HM Armed Forces protects the UK from state based and terrorist threats.

Our UK Armed Forces have a long-standing world class reputation and continue to defend and deter danger against the British people, our interests and our allies. We have personnel stationed around the world stopping terrorism, keeping sea lanes open and delivering humanitarian aid. The expertise and experience of Her Majesty’s Armed Forces allows them to operate in every domain on land, at sea, in the air, in space and in cyber space.

As one of the five permanent members of the United Nations Security Council, the UK has particular responsibility for maintaining international peace and security. By maintaining a global presence in uncertain and testing times, the UK Armed Forces are a force for good on the world stage, providing constant stability and security and are above all, keeping Britain safe.

Royal Navy

The Royal Navy routinely patrols UK waters, ready to respond to terrorist, economical or international threats. Our Fishery Protection Squadron, Fleet Ready Escort and supporting tanker fleet with associated aviation and Royal Marines, all held at high readiness, remain poised, 24/7/365 to respond to all direct threats to the UK, and of course our submarine force is charged with operating the independent nuclear deterrent on behalf of the nation.

Army

During the last year the British Army sent around 40,000 soldiers abroad, contributing to NATO through Enhanced Forward Presence or exercises such as Trident Juncture, as well as conducting signature high profile exercises with non-NATO partners such as Oman during SAIF SAREEA 3. Our commitment to countering violent extremism and stabilisation in Iraq and Afghanistan remains undiminished with over a thousand troops enduringly committed to those operations. At home, troops are also ready at longer notice to support the Civil Authorities in almost any way, including during unexpected natural events such as flooding.

Royal Air Force

Through their Quick Reaction Alert capability the RAF continuously has Typhoon fighter jets, refuelling tankers, helicopters and other aircraft ready to deter aggression or respond to terrorist attacks.

Find out about the Ministry of Defence’s priorities (https://www.gov.uk/government/organisations/ministry-of-defence/about).
CTM18720 - Shadow ACT: unrelieved surplus: set-off
Source: gov.uk (2025-08-05)


SI1999/358 reg14

The amount of unrelieved surplus ACT to be set against the company's liability to CT for any accounting period (AP) beginning on or after 6 April 1999 is the lesser of:
- the amount of unrelieved surplus ACT to the extent that it cannot be set against the liabilities for an earlier AP, including any controlled foreign companies liabilities, and
- the amount of the company's capacity calculated in accordance with reg11, less the amount of any shadow ACT allocated to that period in accordance with reg12 and reg13.
Where section ICTA88/S116 (2) applies (partnerships involving companies - arrangements for transferring relief), unrelieved surplus ACT cannot be set against a company's liability to CT on its share of partnership profits.