theodi/ndl-core-corpus huggingface dataset:
HMEXSH1010 - Introduction: Scope and coverage
Source: gov.uk (2025-08-08)


This is the Export Shops Assurance Guidance. It provides guidance on good practice techniques. These may be applied to identify non-compliance and to perform assurance activity on traders who operate Export Shops The book is written in section layout for ease of reference: HMEXSH2000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh2000) is a general introduction. This section provides information on the general structure and nature of the Export Shop warehousing regime. HMEXSH3000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh3000) contains guidance on assurance activities setting out objectives and describing areas where risks may be encountered. It is intended to assist in the formation of audit plans under systems based control and in accordance with departmental audit standards. This information is intended to assist officers in problem cases, targeting techniques, effective assurance practices and credibility checking. This guidance has been written for excise assurance officers using system-based controls. However, Export shops are excise warehouses and may be subject to controls and checks carried out by Holding & Movement teams. HMEXSH4000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh4000) contains separate links to risk/compliance tables.These tables highlight the common risks within the Export Shop environment and details of suggested controls to counter these risks. HMEXSH5000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh5000) contains a guide to duty calculations for different classes of excise goods. HMEXSH6000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh6000) contains an aide memoir to assist SIFT officers in selecting visiting assurance events. HMEXSH7000 (https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-exports-shops/hmexsh7000) contains details of the Special Payment Scheme.
D Phipps v Total Home Delivery Ltd: 6000195/2025
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in D Phipps v Total Home Delivery Ltd: 6000195/2025 - Judgment (https://assets.publishing.service.gov.uk/media/683eef27619fa00d0be98df9/Debra_Phipps_v_Total_Home_Delivery_Ltd_-_6000195_2025_-_Judgment.pdf).
Empire Square, 34 Long Lane, London, SE1 4NH: LON/00BE/HYI/2023/0013 & LON/00BE/BSB/2024/0602 - Main decision
Source: gov.uk (2025-06-18)

Residential Property decision of Judge N. Carr, Ms H. Bowers MRICS, and Mr A. Gee RIBA on 05 June 2025

Read full decision in Empire Square, 34 Long Lane, London, SE1 4NH: LON/00BE/HYI/2023/0013 & LON/00BE/BSB/2024/0602 - Main decision (https://assets.publishing.service.gov.uk/media/6841b4f141cb2525c1211d02/250506_Empire_Square_Decision_FINAL.pdf).
17 Home Farm Park, Lee Green Lane, Nantwich Cheshire CW5 6ED : MAN/00EQ/PHC/2022/0001
Source: gov.uk (2025-06-24)

Northern Region Judge Watkin and Tribunal Member Mr James sitting on 19 October 2023

Read the full decision in 17 Home Farm Park, Lee Green Lane, Nantwich Cheshire CW5 6ED : MAN/00EQ/PHC/2022/0001 (https://assets.publishing.service.gov.uk/media/68442ad3e5a089417c806108/17_Home_Farm_Park__Lee_Green_Lane__Nantwich.pdf)
Mr M Bennett v MA Prestige Ltd: 3315344/2023
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mr M Bennett v MA Prestige Ltd: 3315344/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/677e3eba6f01ae28ab5c04ad/Mr_M_Bennett_-_v_-_MA_Prestige_Ltd_-_3315344-2023_-_Judgment___Reasons.pdf).

Read the full decision in Mr M Bennett v MA Prestige Ltd: 3315344/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ee6207632d0f88e8248c72/Mr_M_Bennett_v_MA_Prestige_Ltd_3315344_2023_Reserved_Judgment.pdf).
Strategic Escort Group officers complete fire safety refresher
Source: gov.uk (2025-07-22)

Strategic Escort Group completed fire safety refresher training, reinforcing vital emergency skills for secure nuclear transport in high-risk environments.

Officers from the Civil Nuclear Constabulary’s (CNC) Strategic Escort Group (SEG) have successfully completed a rigorous fire safety refresher course as part of their ongoing professional standards and safety preparedness programme.

SEG is a specialist unit responsible for the armed escort and secure transport of nuclear assets by road, rail, and sea. Operating in complex environments, SEG officers are trained to the highest standards in tactical firearms, maritime operations, and emergency response.

As part of their ongoing certification, SEG officers undertook refresher training in accordance with the Standards of Training, Certification and Watchkeeping (STCW) framework – a globally recognised benchmark for maritime safety and emergency response.

The training covered proficiency in fire prevention and firefighting, and updated proficiency in personal survival techniques.

While these courses are refresher versions of their initial qualifications, they are designed to rigorously assess and reinforce critical safety skills in high-pressure scenarios.

The final assessment featured a real-fire simulation, in which officers tackled an intense blaze aboard a mock vessel while wearing full breathing apparatus. Though the ship environment was a controlled training setup, the fire, heat, and physical demands were entirely real, replicating the kind of challenges SEG officers may face during maritime deployments.

This training underscores the SEG’s commitment to operational readiness and ensures that officers remain equipped to respond swiftly and effectively in life-threatening environments.
Miss A Clennell v Devon Partnership NHS Trust: 6001677/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Miss A Clennell v Devon Partnership NHS Trust: 6001677/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6909ef9bc22e4ed8b051843e/Miss_Ashleigh_Clennell_V_Devon_Partnership_NHS_Trust_-_6001677.2023_-_Judgment.pdf).
New Chair of the Marine Management Organisation appointed
Source: gov.uk (2025-07-30)

Les Philpott will serve as Chair for a three-year term

Les Philpott has been appointed as the new Chair of the Marine Management Organisation (MMO). His three-year term will begin on 7 August 2025.

Les brings a wealth of experience to the role, including as the current Chair of the Government Actuary’s Department, Lead Non-Executive Board Member at the Northern Ireland Office and a Non-Executive Director of Benenden Healthcare Society Ltd. He has previously held several leadership roles in health, education and at the Health and Safety Executive.

The appointment has been made in accordance with the Ministerial Governance Code on Public Appointments published by the Cabinet Office. All appointments are made on merit, and political activity plays no part in the selection process.

The Secretary of State for Environment, Food and Rural Affairs thanks Tony Delahunty for his leadership as Interim Chair since November 2024.

Minister for Fisheries, Daniel Zeichner said:

“I am very grateful to Tony Delahunty for his dedication and leadership as Interim Chair of the Marine Management Organisation. Tony’s knowledge and understanding of the fishing industry has been vital in supporting the organisation’s work to protect our marine environment while enabling sustainable economic growth through responsible use of our seas.

“I look forward to working closely with Les Philpott to continue delivering this important mission.”

Biography

Les is the Chair of the Board of the Government Actuary’s Department. He is also Lead Non-Executive Board Member at the Northern Ireland Office and a Non-Executive Director of Benenden Healthcare Society Ltd, where he chairs the Group Nominations and Remuneration Committee. Les’ previous non-executive experience includes Non-Executive Director and Chair roles in the NHS and in education. He was formerly the CEO at the Office for Nuclear Regulation and previously held senior leadership roles at the Health and Safety Executive.

Notes for editors

Driven by government’s aim for clean, healthy, safe, productive and biologically diverse oceans and seas, the Marine Management Organisation’s purpose is to protect and enhance our precious marine environment, and support UK economic growth by enabling sustainable marine activities and development. It is responsible to the Secretary of State for Environment, Food and Rural Affairs and has a wide range of responsibilities, which include implementing plan-led marine management, licensing marine works and managing UK fishing fleet capacity and UK fisheries quotas.
Flat 11, Maison Alfort, 251 High Road HA3 5EL: LON/00AQ/LSC/2024/0099, LON/00AQ/LSC/2024/0129, LON/00AE/LSC/2022/0146
Source: gov.uk (2025-08-22)

Residential Property Tribunal Decision of Judge Tueje on 10 July 2025.

Read the full decision in Flat 11, Maison Alfort, 251 High Road HA3 5EL: LON/00AQ/LSC/2024/0099, LON/00AQ/LSC/2024/0129, LON/00AE/LSC/2022/0146 (https://assets.publishing.service.gov.uk/media/68873e322f4f3f3c34bbec13/FINAL_DETERMINATION_for_LON-00AQ-LSC-2024-0099__11_Maison_Alfort_HA3_5EL__v4.pdf)
Ms KL Barber v Marches Care Home Ltd and Others: 1308067/2023
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Ms KL Barber v Marches Care Home Ltd and Others: 1308067/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/690c8d67b5e5a06aefd46b28/Ms_KL_Barber_v_Shropshire_Council_-_1308067.2023_Judgment.pdf).
HMLR Government Major Projects Portfolio data, 2024
Source: gov.uk (2025-01-16)

HM Land Registry (HMLR) March 2024 Government Major Projects Portfolio data that supports the 2023-24 Infrastructure and Projects Authority (IPA) annual report.

Each government department has published detailed information about projects on the Government Major Projects Portfolio (GMPP). This includes a Delivery Confidence Assessment rating, financial information (whole life cost, annual budget and forecast spend), project schedule and project narrative.

The data reflects the status of the GMPP at 31 March 2024 and is published in support of the 2024 Infrastructure and Projects Authority (IPA) annual report (https://www.gov.uk/government/publications/infrastructure-and-projects-authority-annual-report-2023-24).
Composite food products intended for human consumption for transit through, or storage in the European Union or Northern Ireland: certificate 8351
Source: gov.uk (2025-11-03)

Apply online for an export health certificate (EHC) to export non shelf-stable composite products and shelf-stable composite food products containing any quantity of meat products (except gelatine, collagen and highly refined products, and any quantity of colostrum-based products) from Great Britain (England, Scotland and Wales) for immediate transit, or after storage in the EU or Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to transit or store composite products in the EU or Northern Ireland.

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

1. Check what you need for your export

Find out about the requirements for export in the specimen certificate (https://assets.publishing.service.gov.uk/media/6904e73a823bdda9488b252d/8351_EN_V4_Specimen.pdf) and guidance notes (https://assets.publishing.service.gov.uk/media/6904e747823bdda9488b252e/8351NFG_Nov25_v17.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8351EHC)

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

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

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

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

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

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

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Fountain House, 16 St Georges Wharf London SW8 2LJ : LON/00AY/LDC/2024/0621
Source: gov.uk (2025-02-27)

Residential Property Tribunal Decision of Judge Mr R Waterhouse BSc (Hons) LLM
Property Law MA FRICS on 3 February 2025

Read the full decision in Fountain House, 16 St Georges Wharf London SW8 2LJ : LON/00AY/LDC/2024/0621 (https://assets.publishing.service.gov.uk/media/67a4b58ebaccec3af36b3c43/Decision_Fountain_House_16_St_Georges_Wharf.pdf).
North Norfolk Community Transport
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 North Norfolk Community Transport 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 North Norfolk Community Transport 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
We also pledge the following:

Welcoming members of the Armed Forces Community to use our services; volunteering opportunities support 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.
British High Commission Port Vila
Source: gov.uk (2025-11-27)

The British High Commission in Port Vila maintains and develops relations between UK and Vanuatu.

Find out more on our UK and Vanuatu news page (https://www.gov.uk/world/vanuatu/news).

You can also access UK government services while in Vanuatu (https://www.gov.uk/world/vanuatu).

If you’re travelling in Vanuatu, see our Vanuatu travel advice (https://www.gov.uk/foreign-travel-advice/vanuatu)

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/vanuatu/british-high-commission-port-vila)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizenship).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/vanuatu/british-high-commission-port-vila).

Other consular services

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Annual statement of emissions for 2023
Source: gov.uk (2025-03-27)

Sixteenth annual statement of emissions required under section 16 of the Climate Change Act 2008.

The sixteenth annual statement of emissions sets out the steps taken to calculate the net UK carbon account in respect of 2023. It is the first report in the fourth carbon budget period (2023 to 2027).

The net UK carbon account is the metric we compare against the carbon budgets to determine whether they are being met, and it must not exceed the level of the carbon budget at the end of each budgetary period.
INTM489265 - The Unassessed Transfer Pricing Profits Process: Amendment of assessment by HMRC
Source: gov.uk (2025-12-04)


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

TIOPA10/S217J

During the period for amendments, HMRC may change its view on the quantum of unassessed transfer pricing profits. If appropriate, a designated officer can amend or withdraw an assessment as follows:

Decrease in UTPP Charge

If at any time before the end of the period for amendments a designated officer is satisfied that the total corporation tax charged at the UTPP rate on the company’s unassessed transfer pricing profits for the period is excessive, the designated officer must amend the assessment accordingly.

The charge may be excessive because:
- the company has made an amendment to its tax return under s217I, or
- there has been an error in the calculation of UTPP profits under s217A(2), or
- HMRC has a better view of the unassessed transfer pricing profits/ transfer pricing requirement.
If at any time (including after the end of the period for amendments) a designated officer is satisfied that the conditions in s217C(1) are not met, then the designated officer must withdraw the assessment, or amend the assessment to apply corporation tax to the unassessed transfer pricing profits at the underlying corporation tax rate. Where a corporation tax enquiry is open into the accounting period in question, then the most straightforward option would be to withdraw the assessment and make a transfer pricing adjustment through the corporation tax enquiry route.

Increase in UTPP Charge

If before the end of the period for amendments the designated officer is satisfied that the total corporation tax charged at the UTPP rate is insufficient, then the assessment should be amended accordingly as set out in 217J(5).

This type of amendment may not be made in the last 30 days of the period for amendments, unless the amendment ends by agreement as per 217I(4). This is to allow the company time to review HMRC’s final view of the maximum amount of unassessed transfer pricing profits before making any amendment under S217I(2); a company amendment can be made before the last 21 days of the period for amendments.

HMRC can still amend the assessment to decrease the UTPP charge up until the end of the period for amendments, so that any company amendments can be taken into account.

Other

When an assessment is amended, the company should be notified.

There is no restriction on the number of amendments that can be made during the period for amendments.

Where an amendment is made, any tax overpaid in relation to a previous assessment can be repaid with interest.
Sanctions compliance in the Art Market Participants and High Value Goods sector: Threat Assessment
Source: gov.uk (2025-06-17)

Assessment of threats to UK financial sanctions compliance: a report from OFSI to support a risk-based approach to compliance in Art Market Participants and High Value Goods sector.

This publication is one in a series of sector-specific assessments by the Office of Financial Sanctions Implementation (OFSI) addressing threats to UK financial sanctions compliance.

These assessments demonstrate OFSI’s commitment to proactively investigate breaches of UK financial sanctions. This assessment provides information on suspected sanctions breaches only and is intended to assist stakeholders with prioritisation as part of a risk-based approach to compliance.
Judicial Pensions (Amendment) Regulations 2026
Source: gov.uk (2025-09-30)

This consultation seeks views from judicial office holders who are entitled to be a member of the judicial pension scheme, particularly any member of FPJPS, JPS22 or JPS15.

This consultation seeks views on the draft Judicial Pensions (Amendment) Regulations 2026 (the 2026 Amendments). The primary purpose of the 2026 Amendments is to support the efficient functioning of the Judicial Pension Scheme. This consultation seeks views from judicial office holders who are entitled to be a member of the judicial pension scheme, particularly any member of FPJPS, JPS22 or JPS15.
Annual report and accounts 2024 to 2025
Source: gov.uk (2025-07-16)

Details of the Parliamentary and Health Service Ombudsman's performance over the past 12 months.

Our Annual report and accounts 2024 to 2025 give details of our performance over the past 12 months, including financial reports and statistical information about the complaints we receive. We lay our annual reports before Parliament each year.
IEIM906100 - Reportable Jurisdictions for the 2025 Reportable Period
Source: gov.uk (2025-10-07)


Reportable Jurisdictions for the 2025 Reportable Period are:

*Sweden does not require financial account identifiers to be reported, where available, in relation to sellers who are resident in Sweden. For all other jurisdictions, financial account identifiers are required to be provided where available (see IEIM904220 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim904220)).

**New Zealand is only a reportable jurisdiction with regard to the provision of the rental of immovable property (see IEIM901520 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901520)) or the provision of personal services (see IEIM901510 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901510)). New Zealand is not a reportable jurisdiction with regard to the sale of goods (see IEIM901540 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901540)) or the rental of a means of transport (see IEIM901530 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901530)). Therefore platform operators should not report information to HMRC in respect of sellers who have sold goods or provided the rental of a means of transport who are resident in New Zealand.

You can find information about Reportable Jurisdicitons for previous Reportable Periods at IEIM906200 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim906200).
Designs hearing decision: O/504/20
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 13 October 2020.

Design decision O/504/20 (https://assets.publishing.service.gov.uk/media/5f86d0e5d3bf7f633cfcbd2d/o50420.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Disabled Students' Allowance application forms and notes for 2025 to 2026
Source: gov.uk (2025-11-20)

Included are the DSA1 and the DSASL application forms, the Claim DSA Expenses form, the Disability Evidence form and guidance notes to help complete these forms.

If you’ve already applied for student finance

Sign in (https://www.gov.uk/student-finance-register-login) to your student finance account to start your DSA application.

If you do not have an online account because you applied for student finance by post, fill in a DSA1 form.

If you have not applied for student finance

If you do not need student finance, you can fill in a DSA1 form to apply just for DSA.

If you need to reclaim expenses

Use the claim form for the academic year the expenses relate to. You can reclaim expenses at any point in the academic year.

If you do not have the evidence to prove your eligibility for DSA

A medical professional needs to provide information about your disability on the evidence form. This cannot be used to confirm a specific learning difficulty.
London Borough of Croydon: Letter to the Chief Executive (17 July 2025)
Source: gov.uk (2025-07-17)

Letter from James Blythe, Deputy Director, Local Government Stewardship and Interventions to Katherine Kerswell, Chief Executive of the London Borough of Croydon.

Copy of the letter from James Blythe, Deputy Director, Local Government Stewardship and Interventions at the Ministry of Housing, Communities and Local Government to London Borough of Croydon Chief Executive, Katherine Kerswell, confirming the decision by the Secretary of State to issue Directions on the Authority under section 15 of the Local Government Act 1999, extending the intervention until 20 July 2027 and appointing Commissioners.
CTM36810 - Particular topics: transactions in securities: definitions
Source: gov.uk (2025-08-19)


Securities

ITA07/S713 defines securities as including shares and stock and any interest held as a member of a company including a company not limited by shares, such as a company limited by guarantee or an unlimited company. This list is not exhaustive.

Transactions in securities

These are transactions, of whatever description, relating to securities (ITA07/S684) including, but not limited to:
- purchase, sale or exchange of securities,
- issue, or securing the issue, of new securities,
- applying or subscribing for new securities, and
- altering or securing the alteration of rights attached to securities.
From 6 April 2016, two further transactions are specified in ITA07/S684 (2):
- repayment of share capital or share premium, and
- distribution in respect of securities in a winding up.
The first is for the sake of clarity. The second extends the scope of the provisions with effect from 6 April 2016, although earlier transactions involving a winding up could in some circumstances fall within the earlier provisions.

The legislation is widely drawn and applies to 'transactions, of whatever description, relating to securities' and goes on to give particular, but not comprehensive, examples.

An officer who becomes aware of a transaction in securities 'of whatever description' will need to consider whether the legislation applies. BAI Clearance and Counteraction Team will advise. See CTM36860 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36860).

The meaning of transactions in securities has been clarified by case law as including the following:

The payment of a dividend is not a transaction in securities. In IRC v Laird [2003] UKHL 54 Lord Millett explained that 'the distribution of the undistributed profits of a company to the shareholders entitled thereto merely gives effect to the rights attaching to the shares'.
Pravo Consulting
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 Pravo Consulting 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 Pravo Consulting 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.
UK overseas trade in goods statistics August 2025: import and export data
Source: gov.uk (2025-10-15)

EU and non-EU import and export data for August 2025.

The following tables contain EU and non-EU import and export data for August 2025 at chapter level.

(https://assets.publishing.service.gov.uk/media/68f0c084e8e4040c38a3cf57/OTS_IMP_2508.ods)

UK overseas trade in goods statistics August 2025: imports (https://assets.publishing.service.gov.uk/media/68f0c084e8e4040c38a3cf57/OTS_IMP_2508.ods)

ODS, 27.1 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

(https://assets.publishing.service.gov.uk/media/68ef62128427701993d5e0b2/OTS_EXP_2508.ods)

UK overseas trade in goods statistics August 2025: exports (https://assets.publishing.service.gov.uk/media/68ef62128427701993d5e0b2/OTS_EXP_2508.ods)

ODS, 26.8 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
Mr G Nixon v Tayside Contracts: 4110411/2014
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr G Nixon v Tayside Contracts: 4110411/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd790bd8e313b503358c2e/4110411.2014__Mr_G_Nixon_v_Tayside_Contracts.pdf).
UK overseas trade in goods statistics April 2025: import and export data
Source: gov.uk (2025-06-11)

EU and non-EU import and export data for April 2025.

The following tables contain EU and non-EU import and export data for April 2025 at chapter level.

(https://assets.publishing.service.gov.uk/media/68417908280ec7236902c07c/OTS_IMP_2504.ods)

UK overseas trade in goods statistics April 2025: imports (https://assets.publishing.service.gov.uk/media/68417908280ec7236902c07c/OTS_IMP_2504.ods)

ODS, 26.8 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

(https://assets.publishing.service.gov.uk/media/684178f8fa0289a17a3e877b/OTS_EXP_2504.ods)

UK overseas trade in goods statistics April 2025: exports (https://assets.publishing.service.gov.uk/media/684178f8fa0289a17a3e877b/OTS_EXP_2504.ods)

ODS, 26.7 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
Product Recall: BIJOU Poppy Jumpsuit (2506-0213)
Source: gov.uk (2025-07-02)

Product Recall for BIJOU Poppy Jumpsuit presenting a risk of choking.

Summary

Product: BIJOU Poppy Jumpsuit

Hazard: The product presents a risk of choking as the push buttons in the leg opening may become loose or detach after a short period of use.

Corrective action: The product has been recalled from end users.

Product information

Product identifiers

Hazard

The product presents a risk of choking as the push buttons in the leg opening may become loose or detach after a short period of use. If a young child were to place the detached button into their mouths, they may choke.

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

Corrective action

The product has been recalled from end users.

Consumers in possession of the jumpsuit should stop using it immediately and contact their nearest point of sale for a full refund or exchange.

For further details and recall instructions, please access the Polarn O. Pyret recall site here: https://www.polarnopyret.com/en/uk/recalled-products.

Additional information

PSD notification number: 2506-0213

Notified by: Local Authority Trading Standards
Havant Academy (Hampshire): warning notice
Source: gov.uk (2025-07-07)

Warning notice to The Kemnal Academies Trust in relation to Havant Academy.

Notice relating to: Havant Academy (https://get-information-schools.service.gov.uk/Establishments/Establishment/Details/136156)

URN: 136156

Notice issued to: The Kemnal Academies Trust

Reason for issue: ‘special measures’ Ofsted judgement (https://reports.ofsted.gov.uk/provider/23/136156)

DfE regional director: Dame Kate Dethtridge

DfE regional director office: South East

Local authority: Hampshire County Council
Ms V Carridice v University Hospitals Sussex NHS Foundation Trust: 2301767/2024
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Ms V Carridice v University Hospitals Sussex NHS Foundation Trust: 2301767/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6914b07d493305b49ce6e6d4/Ms_V_Carridice_v_University_Hospitals_Sussex_NHS_Foundation_Trust_2301767-2024_Judgment.pdf).

Read the full decision in Ms V Carridice v University Hospitals Sussex NHS Foundation Trust: 2301767/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6931659b502f392086ee8bd5/Ms_V_Carridice_v_University_Hospitals_Sussex_NHS_Foundation_Trust_2301767-2024_Reasons.pdf).
Social and Affordable Homes Programme: letter to Private Registered Providers
Source: gov.uk (2025-11-07)

Alerting Private Registered Providers to the launch of the new Social and Affordable Homes Programme and flagging additional guidance.

This letter, sent to Private Registered Providers (PRPs) across the country, is intended to announce the launch of the new Social and Affordable Homes Programme, and the key support PRPs can get to build. It introduces the other documents published today (7 November 2025) which will help guide PRPs to begin to assemble ambitious bids for when bidding opens in February 2026.
FSL Projects Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 FSL Projects Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
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.
Environment Agency executive directors and board members' expenses
Source: gov.uk (2025-09-04)

Expenses incurred by Environment Agency executive directors and board members.

The Environment Agency delivers flood risk management, environmental regulation and other environmental services across England. The Chair, Chief Executive and executive directors travel frequently to carry out their work. Early starts and late finishes mean overnight stays are often necessary.

Some foreign travel is required so that the Environment Agency can work effectively with the European Commission and environmental regulators in other countries.

To minimise carbon emissions, we use mostly public transport. We get best value for our travel and hotel accommodation through the Environment Agency and cross-government procurement contracts.

The documents provide quarterly summaries of expenses incurred by the Chair, Chief Executive and executive directors by financial year.
Mrs C McGuire v Glasgow City Council: 121267/2008
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs C McGuire v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af5100a75f02dffca29b87/Mrs_C_McGuire_v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Moleciwl CYF
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 Moleciwl CYF 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 Moleciwl CYF 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.
DFTO: FOI and EIR disclosure log
Source: gov.uk (2025-10-01)

List of responses to Freedom of Information (FOI) and environmental information regulations (EIR) requests made to DfT Operator Limited (DFTO).

Complete list of full and partial responses to FOI and EIR requests to DFTO.

To request a copy of a specific response, email its reference number to xxx@xxx.xx (mailto:xxx@xxx.xx).
Hydrolysed protein, dicalcium phosphate and tricalcium phosphate to, or transit through, the European Union and Northern Ireland: certificate 8315
Source: gov.uk (2025-09-22)

Apply online for an export health certificate (EHC) to export hydrolysed protein, dicalcium phosphate and tricalcium phosphate from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

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

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

1. Check what you need for your export

Find out about the requirements for export in these documents:
- guidance notes (https://assets.publishing.service.gov.uk/media/68d13e028c739d679fb1dbd9/8315_NFG-Sep25_v7.pdf)
- specimen certificate (https://assets.publishing.service.gov.uk/media/5f68cc7c8fa8f5076cd2607f/Specimen-8315_English_V1.pdf)
- exporter declaration (https://assets.publishing.service.gov.uk/media/5fddd319e90e074531f16885/8315DEC.pdf)
2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8315EHC)

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

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

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

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

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

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

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

Help with your application

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

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

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