theodi/ndl-core-corpus huggingface dataset:
Miss H English v J Groom (Krystal Kleaning): 3306001/2024
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Miss H English v J Groom (Krystal Kleaning): 3306001/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68273af7256994af4172ab54/Miss_H_English_v_Jackie_Groom__Krystal_Kleaning__3306001-2024.pdf).
State of the Estate in 2023-24
Source: gov.uk (2025-05-23)

This report summarises progress on improving the efficiency and sustainability of the government estate in accordance with the 2008 Climate Change Act.

The State of the Estate Report provides progress updates on improving the efficiency and sustainability of the government estate in accordance with the 2008 Climate Change Act. The Government Estate: Annual Data Publication report provides further property portfolio insights.

Please complete our user engagement survey (https://www.smartsurvey.co.uk/s/GovernmentEstateData/). We are seeking your feedback regarding the State of the Estate, 2023-24 and Government Estate: Annual Data Publication, 2023-24. Your input is valuable to us as it helps to enhance our products and better meet the needs of our audience.
Mr D Hughes v East of England Ambulance Service NHS Trust: 3312517/2023
Source: gov.uk (2025-01-31)

Employment Tribunal decision.

Read the full decision in Mr D Hughes v East of England Ambulance Service NHS Trust: 3312517/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66d1812e59b0ec2e151f8535/Mr_D_Hughes_v_East_of_England_Ambulance_Service_NHS_Trust_3312517.2023_FMH_Reserved_Judgment.pdf).

Read the full decision in Mr D Hughes v East of England Ambulance Service NHS Trust: 3312517/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/679c9667a9ee53687470a2e1/Mr_D_Hughes_v_East_of_England_Ambulance_Service_NHS_Trust_3312517.2023_Reconsideration_Judgment.pdf).
Defence and Security Accelerator (DASA) Open Call for Innovation
Source: gov.uk (2025-09-23)

Details of our past Open Call for Innovation Cycles and associated competitions.

The Defence and Security Accelerator (DASA) updates this page with links to closed cycles of the Open Call for Innovation as soon as a competition closes for submissions in line with the published closing dates. Below you will be able to find the details of the competition requirements for previous cycles.

You can view our Open Call for Innovation competitions currently accepting submissions here (https://www.gov.uk/government/collections/apply-for-funding#open-call-for-innovation).

For a list of DASA open themed competitions, please see here (https://www.gov.uk/government/collections/apply-for-funding#themed-competitions).
Committees and membership information
Source: gov.uk (2025-01-13)

These documents detail the work of the Advisory Committee on Clinical Impact Awards (ACCIA) committees and the process to apply for membership.

The Advisory Committee on Clinical Impact Awards (ACCIA) is formed of a main committee and 16 scoring sub-committees, of which 13 are regional and 3 are national. These committees have lay, professional and employer members. The regional committees are based on previous Strategic Health Authorities boundaries.

We are currently recruiting for the 2025 awards round. Please send any queries or applications to xxx@xxx.xx (mailto:xxx@xxx.xx).
RDRM71000 - Temporary repatriation facility: Introduction
Source: gov.uk (2025-04-07)


The Finance Act 2025 introduced a new temporary repatriation facility (TRF) as part of a wider set of measures removing the concept of domicile as a relevant connecting factor in the tax system.

From 6 April 2025 it is no longer possible to use the remittance basis of taxation. However, former remittance basis users may have amounts of pre-6 April 2025 foreign income and gains which arose during a period in which they were subject to the remittance basis, which are capable of being remitted and taxed in the future.

The TRF is aimed at encouraging former remittance basis users to remit those pre-6 April 2025 foreign income and gains, and a low tax rate will be available for individuals that choose to use the TRF. The TRF is a temporary measure, available for a fixed period of 3 years: the 2025-26, 2026-27 and 2027-28 tax years.

To use the TRF individuals must designate amounts on which they pay the TRF charge. The amount designated can be pre-6 April 2025 foreign income and gains or amounts held overseas where they are uncertain as to the source.

Once designated, amounts are treated as an amount of capital on which the TRF charge is paid. If the amount is subject to foreign tax it is treated as an amount of net capital. No credit for foreign tax paid is available against a TRF charge – see RDRM73330 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73330).

Individuals do not have to remit the designated amount during the TRF period in order to benefit from the low tax rate, although they can if they choose to.

In order to be designated, the amount must meet the definition of ‘qualifying overseas capital’ – this is explained at RDRM72000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm72000) onwards. Individuals must meet specific eligibility criteria to be able to use the TRF – see RDRM73200 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73200).

The designation process is explained at RDRM73000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73000) onwards, along with guidance on future remittances of designated qualifying overseas capital. Where an individual designates amounts in a mixed fund, the designated qualifying overseas capital will be available for remittance in priority to other income and capital in the fund – RDRM75000 onwards explains this.

Designations are not limited to money held overseas. For example, pre-6 April 2025 foreign income, gains and amounts of uncertain origin that have been used to purchase overseas property could be designated, as could amounts that have been invested in a UK company on which business investment relief (BIR) has been claimed. For details on the scope of designation, see RDRM74000 onwards.
VATREVCON15000 - Introduction: Other reverse charges
Source: gov.uk (2025-04-02)


The domestic reverse charge for building and construction services is one of several reverse charges. While the basic principle is the same, there are some differences in how they are applied, so it is essential that you consult the correct guidance for the relevant goods or services. Other reverse charges include:
- The reverse charge on services supplied by a non-UK supplier (VATPOSS14000 (https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/vatposs14000) and VAT Notice 741A (https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a)) – this includes building and construction services supplied by non-established suppliers to UK customers
- The domestic reverse charge on electronic goods and services, emission allowances, wholesale telecommunications, and renewable energy certificates (VATREVCHG (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge) and VAT Notice 735 (https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735))
- The domestic reverse charge on supplies of natural gas and electricity (VATPOSG5700 (https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-goods/vatposg5700), VAT Notice 735 (https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735), and VAT Notice 701/19 (https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119))
- The special accounting scheme for standard-rated supplies of gold (VGOLD1500 (https://www.gov.uk/hmrc-internal-manuals/vat-gold-manual/vgold1500)).
JCP Midlife MOT Group Sessions Management Information, January 2023 to June 2025
Source: gov.uk (2025-09-25)

This ad hoc publication contains management information on the Jobcentre Plus (JCP) Midlife MOT, January 2023 to June 2025.

The Jobcentre Plus Midlife MOT is for Universal Credit claimants aged 50 plus to help them think about their future through voluntary group information sessions focused on work, wealth, and health.

The Midlife MOT sessions are held in jobcentres across England, Scotland and Wales.

Further information

The Jobcentre Plus Midlife MOT qualitative research report (https://www.gov.uk/government/publications/jobcentre-plus-midlife-mot-qualitative-research) provides feedback from staff and claimants on the value of the Jobcentre Plus Midlife MOT and identifies suggestions for delivery improvements.
Cyfamod y Gymdeithas Sifil: Evaluation Support Scotland (ESS)
Source: gov.uk (2025-07-16)

Gwella gwasanaethau trwy fesur effaith.

Mae Evaluation Support Scotland (ESS) yn elusen yn yr Alban sy’n helpu sefydliadau’r gymdeithas sifil, ymddiriedolwyr a chyllidwyr, i fesur a dangos eu heffaith trwy werthuso. Y nod yw defnyddio data a thystiolaeth ynglŷn ag effaith i lywio datblygiad polisïau yn y dyfodol; cafodd ei greu ar ôl i ymchwil ganfod nad oedd gan lawer o sefydliadau a chyllidwyr y trydydd sector (gan gynnwys cyrff cyhoeddus) mo’r sgiliau a’r adnoddau i wneud gwerthusiadau ac i ddefnyddio’r ddirnadaeth i lywio penderfyniadau.

Mae ESS yn cael cyllid craidd gan Lywodraeth yr Alban i ddarparu gweithdai agored, cymorth wedi’i deilwra, modiwlau dysgu hunangyfeiriedig ar-lein am ddim, a chyfoeth o adnoddau ar-lein. Maen nhw hefyd wedi datblygu nifer o ganllawiau i gyllidwyr a sefydliadau, gan gynnwys pum egwyddor gwerthuso da (https://www.evaluationsupportscotland.org.uk/ess-principles-for-good-evaluation/), sy’n galluogi sefydliadau i gael mewnwelediadau mewn amser real, addasu eu gwaith a pharhau i ymateb i adborth gan gymunedau a dinasyddion. Cafodd partneriaeth ei chreu hefyd â Llywodraeth yr Alban i ddatblygu egwyddorion partneriaeth gadarnhaol (https://www.evaluationsupportscotland.org.uk/wp-content/uploads/2020/08/final_prinicples_for_positive_partnership.pdf), i wella’r berthynas rhwng rheolwyr grantiau a deiliaid grantiau, gan ddarparu cyngor ymarferol i gryfhau’r ddau barti.

Yn 2023, ariannwyd ESS gan Gronfa Gymunedol y Loteri Genedlaethol (TNLCF), mewn ymateb i gynllun gweithredu digartrefedd Llywodraeth yr Alban, i ganolbwyntio ar atal digartrefedd yn Glasgow a Chaeredin. Gyda chefnogaeth ESS, gallai sefydliadau dynnu sylw at effaith eu gwaith yn well a helpodd hyn i lywio’r broses o dargedu gweithgareddau yn y dyfodol. Roedd hyn yn cynnwys sicrhau bod y rhai sy’n wynebu’r risg o fod yn ddigartref:

yn gallu cael mynediad at wasanaethau sy’n ateb eu hanghenion, gan gynnwys cymorth iechyd meddwl a gwasanaethau allgymorth ieuenctid

yn cael mwy o fynediad at lety mwy addas i’w hanghenion

yn cael mwy o ddylanwad ar y systemau sy’n effeithio arnyn nhw, trwy gynnwys profiadau byw o fewn polisïau cymdeithasau tai

Mae gwaith ESS wedi helpu’r TNLCF i wneud penderfyniadau ynghylch cyllido prosiectau yn y dyfodol, ac wedi sicrhau bod ffrydiau cyllido’r dyfodol yn cael eu hysbysu am gymorth ac ymyriadau effeithiol oedd yn cael effaith go iawn ar y bobl y cawson nhw eu cynllunio i’w cefnogi.
Pakistan: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-04-22)

Where to get tested for tuberculosis (TB) in Pakistan for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Pakistan for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:
- a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse)
- a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
Mr C King v Delta Academies Trust: 6024622/2025
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mr C King v Delta Academies Trust: 6024622/2025 - Withdrawal (https://assets.publishing.service.gov.uk/media/692d85022a37784b16ecf7a5/6024622_Callum_King_v_Dixons_Academies_Trust.pdf).
SBM Digital Systems 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 SBM Digital Systems 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 SBM Digital Systems Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr B Keegan and Ms A McKechnie v The Board of Management of South Lanarkshire College: 4103044/2023 and 4103481/2023
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in Mr B Keegan and Ms A McKechnie v The Board of Management of South Lanarkshire College: 4103044/2023 and 4103481/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680f93ebdbea49d6a3305f21/Mr_B_Keegan___Ms_A_McKechnie_v_The_Board_of_Management_of_South_Lanarkshire_College__-_4103044.2023_and_4103481.2023_-_Judgment.pdf).
Investing in Women Code Annual Report 2025
Source: gov.uk (2025-07-10)

In partnership with its Code Partners, the Department for Business and Trade (DBT) has published its fourth annual report for the Investing in Women Code, which finds that investing in female and ethnic minority-led businesses could add 13% to the UK equity market.

The Investing in Women Code (IWC) was founded in 2019 with 12 founding signatories. It now has 290 including most major UK retail banks. It was established as a recommendation of the Rose Review which found that access to funding was one of the biggest challenges for women-led businesses in the UK.

The Investing in Women Code works alongside the Invest in Women Taskforce and its Code Partners to support women-led businesses. Code Partners include the British Business Bank, British Private Equity and Venture Capital Association (BVCA), UK Business Angels Association (UKBAA), UK Finance, and Responsible Finance. Code Partners are responsible for managing data collection and reporting, on behalf of government.
L Blaidd v Pansy Corna Ltd (creditors voluntary liquidation): 6010090/2024
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in L Blaidd v Pansy Corna Ltd (creditors voluntary liquidation): 6010090/2024 - Judgment (https://assets.publishing.service.gov.uk/media/685ea607f85b4b993fd753a7/6010090.2024_L_Blaidd_v_Pansy_Corna_Ltd__Creditors_Voluntary_Liquidation__Judgment_.pdf).
KiP@MANINPLACE
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 KiP@MANINPLACE 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 KiP@MANINPLACE 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.
Flat 5 Commonside Court, Streatham High Street, London SW16 6ET: LON/00AY/F77/2025/0223
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of  Mr D Jagger MRICS and Mr O Miller on 07 October 2025

Read the full decision in Flat 5 Commonside Court Decision (002) (https://assets.publishing.service.gov.uk/media/68e7d2b4e5f463a62cb985f9/Flat_5_Commonside_Court_Decision__002_.pdf). Read the full decision in Flat 5 Commonside Court SR (002) (https://assets.publishing.service.gov.uk/media/68e7d2e1e5f463a62cb985fa/Flat_5_Commonside_Court_SR__002_.pdf).
MTT32010 - Calculating top-up amounts: Substance based income exclusion: Overview
Source: gov.uk (2025-08-05)


The substance based income exclusion (SBIE) is a formulaic carve-out of profits generated from routine activities. It is set out in sections 195 to 198ZA of Finance (No.2) Act 2023.

The amount that is excluded (the ‘SBIE amount’) consists of two elements, the payroll carve-out and the tangible asset carve-out.

The SBIE amount is calculated for a territory for a period and is deducted from the total adjusted profit for that territory (see MTT31010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt31010)).

There are rules for calculating the eligible payroll costs (see MTT32020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt32020)) and the tangible asset amount (see MTT32030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt32030)).

There are special rules for employees and assets which are internationally mobile (see MTT32050 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt32050)).

There are special rules for calculating the eligible tangible asset amounts of assets which are subject to a lease, including dual use assets (see MTT32060 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt32060)).

Calculating the SBIE amount

The SBIE amount consists of:
- a percentage of the eligible payroll costs, and
- a percentage of the eligible tangible asset amount.
The percentage to be used when determining the SBIE amount for a period depends on the calendar year in which the period began:

SBIE not compulsory

Claiming the SBIE is voluntary. This means that when a group prepares its claim, it can choose to claim none, or only some, of its total eligible payroll or tangible assets when calculating the SBIE.

It might do this where the cost of accurately determining its payroll costs or tangible asset amount is large relative to the amount of top-up tax that is due, or where it is particularly difficult to determine the location of an asset or employee throughout the year.

Investment entities

The SBIE is calculated on an entity-by-entity basis for investment entities. See MTT45140 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt45140)for guidance.
Vietnam: prisoner pack
Source: gov.uk (2025-02-14)

Information on the legal and prison systems for British prisoners, their family and friends in Vietnam.

This document explains:
- what happens when you’re arrested/detained in Vietnam
- the Vietnamese judicial process
- prison life in Vietnam
See also help if you’re arrested abroad (https://www.gov.uk/help-if-you-are-arrested-abroad).
Mr M Ellis v DC Innovations Ltd: 3200015/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mr M Ellis v DC Innovations Ltd: 3200015/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67c9cb93696e4984ea4cf347/Mr_M_Ellis_v_Dennis_Cox_DC_Innovations_Ltd_-_3200015_2024_-_Judgment.pdf).

Read the full decision in Mr M Ellis v DC Innovations Ltd: 3200015/2024 - Amended Judgment (https://assets.publishing.service.gov.uk/media/680a22449b25e1a97c9d8458/Mr_M_Ellis_v_Dennis_Cox__DC_Innovations_Ltd__-_3200015_2024_-__Amended_Judgment_.pdf).
Generic Parole Process Policy Framework
Source: gov.uk (2025-02-14)

Mandatory requirements and guidance for all prison and probation staff involved in the generic parole process.

The Framework has been revised to incorporate the changes brought in by the commencement of the Police, Crime, Sentencing and Courts Act (2022). This includes the new test for open conditions.

The Framework sets out the mandatory requirements and guidance for all prison and probation staff involved in the generic parole process.

The Framework includes requirements and guidance for:
- Newly Sentenced Indeterminate and Parole Eligible Determinate Sentenced Prisoners
- Minimum Term Reviews for Prisoners sentenced to detention at Her Majesty’s Pleasure (HMP)
- Indeterminate Sentenced Foreign National Prisoners (IFNPs)
- Pre-Tariff Reviews for Indeterminate Sentenced Prisoners
- Exceptional Transfer to Open Conditions (without reference to the Parole Board)
- The Generic Parole Process (GPP)
- Reconsideration of Parole Board Decisions
- Setting the next review date
- Release of Indeterminate and Parole Eligible Determinate Sentenced Prisoners
- Adverse Developments whilst in open conditions or awaiting transfer to open conditions
- The transfer of prisoners during a Parole Board review
- Mental Health Cases
The Framework replaces PSI 22/2015 - PI 2015-14 – AI 11/2015 - Generic Parole Process for Indeterminate and determinate sentenced prisoners (GPP); PSI 18/2012 – PI 11/2012 - AI 05/2012 - Tariff Expired Removal Scheme (TERS); PSI 12/2016 – Writing Healthcare Reports for The Parole and Recall Process; and PSI xx-xxxx-xxxx – Transcripts of Sentencing Remarks (Court Transcripts).
Regulation of Buy-Now, Pay-Later: consultation on draft legislation (October 2024)
Source: gov.uk (2025-06-16)

The government is consulting on draft legislation to bring Buy-Now Pay-Later products into regulation.

Across the UK, millions have used Buy-Now, Pay-Later (BNPL) products, which can be a helpful way of managing finances from month to month. However, without regulation there are risks.

The government has published a consultation setting out its plans for regulating the BNPL market. These plans aim to ensure people using BNPL products receive clear information, avoid unaffordable borrowing, and have strong rights when issues arise. The government’s approach will maintain access to a popular product while adding safeguards.

The consultation will be open until 29 November. After reviewing feedback, the government will bring forward legislation as soon as possible.

This consultation responds to feedback HM Treasury received to its previous consultation that ran between February and April 2023: Regulation of Buy-Now Pay-Later: consultation on draft legislation (https://www.gov.uk/government/consultations/regulation-of-buy-now-pay-later-consultation-on-draft-legislation)

As set out in the consultation response, following further industry and FCA engagement, the government has decided to exempt domestic premises suppliers from requiring credit broking permissions to offer BNPL products as payment options. (https://www.gov.uk/government/publications/update-domestic-premises-suppliers-and-buy-now-pay-later-bnpl)
VATRESNI2050 - Basic principles of the scheme: What does this section of the guidance cover?
Source: gov.uk (2025-12-05)


This section describes the basic principles of VAT retail export scheme. This section and the following section on how the scheme works, supplement and should be read in conjunction with, the guidance contained in:
- VAT Notice 704 Retail Exports Scheme (Northern Ireland) (https://www.gov.uk/guidance/retail-export-scheme-northern-ireland); and
- VAT Notice 704/1 Claim VAT back on tax-free shopping in Northern Ireland (https://www.gov.uk/guidance/claim-vat-back-on-tax-free-shopping-in-northern-ireland)
SPE05020 - Authorising a Special Procedure: standards for economic operator's authorisation or approval folder
Source: gov.uk (2025-11-24)


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

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The standards in Authorisation and approval folder checklist/CAA11020 should be adhered to. These folder standards are designed to minimise the risk of criticisms and fines by external auditors.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Body armour standard 2017
Source: gov.uk (2025-08-01)

Guidance on the minimum performance requirements and test methods for body armour intended for UK law enforcement agencies.

We have made minor amendments to the standard. See ‘BAS17 Minor Amendments’ on the police protective equipment database (https://ped-cast.homeoffice.gov.uk/index.php/faqs) for details.

The Home Office body armour standard 2017 provides minimum performance requirements and test methods for the assessment of body armour to protect against ballistic, knife and spike threats.

The key improvements from the previous Home Office standards include:

formed armour testing: anthropometrically derived test surrogates, more representative of the morphologies of the female torso, enabling enhanced assessment of female body armour

ballistic protection levels: an updated set of ballistic protection levels with test rounds reflecting the current operational requirements of UK law enforcement

rifle testing: anthropometrically derived male front and back torso surrogates for ballistic testing to provide enhanced assessment on the performance of rifle protection

production quality testing (PQT): introduction of critical perforation analysis (CPA) as a quality assurance tool to provide increased confidence in the continued production quality of soft armour

in life monitoring (ILM): periodical assessment of in service body armour over a period of time to ensure performance is maintained

The guidance document is used to help police services and procurement bodies make decisions when choosing body armour, and outline elements of best practice for end users.

It addresses considerations beyond body armour testing and certification, including:
- selecting the most appropriate armour
- coverage and fit assessments
- in service maintenance and lifecycle considerations
We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
Mr D Townend v The Ringsfield Hall Trust (in Voluntary Liquidation): 3303386/2024
Source: gov.uk (2025-10-07)

Employment Tribunal decision.

Read the full decision in Mr D Townend v The Ringsfield Hall Trust (in Voluntary Liquidation): 3303386/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/685130694734883ca9f79ef7/Mr_D_Townend_v_The_Ringsfield_Hall_Trust__in_Voluntary_Liquidation__3303386.2024_Rule_22_Judgment.pdf).

Read the full decision in Mr D Townend v The Ringsfield Hall Trust (in Voluntary Liquidation): 3303386/2024 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/68e3c7faef1c2f72bc1e4e3d/Mr_D_Townend_v_The_Ringsfield_Hall_Trust__in_voluntary__liquidation__3303386.2024_Certificate_of_correction.pdf).

Read the full decision in Mr D Townend v The Ringsfield Hall Trust (in Voluntary Liquidation): 3303386/2024 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/68e3c822dadf7616351e4e6b/Mr_D_Townend_v_The_Ringsfield_Hall_Trust__in_voluntary__liquidation__3303386.2024_Judgment_.pdf).
Meningococcal C conjugate vaccine schedule training slideset
Source: gov.uk (2025-08-27)

This slideset outlines changes to the 2014 meningococcal C conjugate (MenC) vaccination programme to healthcare professionals (HCPs).

This resource does not cover the actual administration techniques involved in vaccination against MenC.

Information on immunisation by nurses and other health professionals is available from Immunisation against infectious disease, Green Book (https://www.gov.uk/government/collections/immunisation).

This content was originally produced by Public Health England (PHE). This content is now owned and managed by the UK Health Security Agency (UKHSA)
Ibi Fawehinmi-Lloyd v Hertfordshire County Council: 3313376/2022
Source: gov.uk (2025-01-21)

Employment Tribunal decision.

Read the full decision in bi Fawehinmi-Lloyd v Hertfordshire County Council: 3313376/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66699d3c9d27ae501186db76/Ibi_Fawehinmi-Lloyd_v_Hertfordshire_County_Council_-3313376-2022-Reserved_Judgment.pdf).

Read the full decision in Ibi Fawehinmi-Lloyd v Hertfordshire County Council: 3313376/2022 - Costs (https://assets.publishing.service.gov.uk/media/678e649c432c55fe2988f659/Miss_I_Fawehinmi-Lloyd_v_Hertfordshire_County_Council_3313376_-_2022_judgment_and_reasons.pdf).
Ofqual workforce management information
Source: gov.uk (2025-11-20)

Reports on staff numbers and costs for Ofqual – updated monthly.

Ofqual publishes details about headcount and payroll costs for permanent staff and contractors on a monthly basis. It also includes non-consolidated performance-related pay data.

These figures are not official statistics. They are internal workforce management information published in the interest of transparency.
IHTM13021 - Change of Domicile: Domicile of origin, choice and dependence
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

There are three types of common law domicile:
- domicile of origin,
- domicile of dependence
- domicile of choice
These different types of domicile are explained in detail in the Residence Domicile and Remittance Basis Manual (RDRM) (HMRC website) (http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM20010.htm).

For Inheritance Tax purposes you must always remember that the deemed domicile provisions of IHTA84/S267 (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)) may also apply.
Gordon v (1) Information Commissioner and (2) HM Revenue & Customs: [2025] UKUT 159 (AAC)
Source: gov.uk (2025-06-12)

Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 6 May 2025.

Read the full decision in UA-xx-xxxx-xxxx-GIA (https://assets.publishing.service.gov.uk/media/684adcac31f1fc7d0801ab8f/UA-xx-xxxx-xxxx-GIA.pdf).

Judicial Summary

The general prohibition on disclosure of His Majesty’s Revenue and Customs information, in section 18(1) of the Commissioners for Revenue & Customs Act 2005, is not confined to taxpayer information subject to a duty of confidence under what is known as the Marcel principle. In turn, the set of HMRC information that is absolutely exempt from disclosure by virtue of section 44(1) of the Freedom of Information Act 2000, is also not so confined. Insofar as the Supreme Court in R (Ingenious Media Holdings plc and another) v HMRC [2016] UKSC 54 expressed the view that section 18(1) was confined to information falling within the Marcel principle, its remarks were obiter and the Upper Tribunal declines to follow them.
Angler fined for not putting back protected eel he caught
Source: gov.uk (2025-07-07)

Penalty also covers not having a rod licence

A fisherman from south-west London who failed to return a critically-endangered eel to a river in Kent last summer has been fined £800.

Fisheries enforcement officers from the Environment Agency reported Piotr Wieclaw for illegal fishing in the River Medway after getting a tip-off from a member of the public.

One weekend last August, 52-year-old Wieclaw travelled from his home in Merton to a stretch of the 70-mile-long river between Tonbridge and Maidstone.

Small fire

The observant onlooker called the Environment Agency’s incident hotline, xx-xxxx-xxxx, after spotting a small fire burning near where Wieclaw and 3 other men were fishing. Anyone can ring the number if they think an environmental crime or pollution has been committed.

When the 2 Environment Agency officers arrived at Porters Lock, near Tonbridge, they found a dead eel under a towel next to the fire. Wieclaw was unable to produce a valid rod licence when challenged.

Anyone aged 13 or over needs a licence to fish for salmon, trout, eels or freshwater species. Information on when you need a licence and to buy one are at https://www.gov.uk/fishing-licences/buy-a-fishing-licence. They can also be purchased by phone: xx-xxxx-xxxx. Concessions are available.

Kye Jerrom, a senior enforcement officer with the Environment Agency, said:

“There are many possible reasons for the decline in eel numbers in the past 40 years. Over-fishing, habitat loss and fragmentation, parasites and climate change could all be to blame, which is why eels must be returned to the water when caught.

“Fishing licences are great value and less expensive than fines. The income helps with the sustainable management of fisheries. It’s quick, easy and cheap to get a licence: by phone and online – search ‘fishing licence’ on gov.uk.

“Our fisheries enforcement officers check private lakes, rivers, ponds and canals for illegal fishing, supported by clubs, the Angling Trust and police.”

Eels are an important part of the water environment. They feed on invertebrates, fish, molluscs and crustaceans, helping to recycle nutrients. In turn, they are an important food source for other species.

Eel-fishing strictly controlled

Fishing for eels is strictly controlled to maintain stocks. Any eels caught must be returned to the river with as little harm as possible.

Wieclaw, of Hillyard Place, in Merton, pleaded guilty to fishing without a valid rod licence, and removing one eel from the Medway.

Wimbledon magistrates’ court fined him £800, with costs of £135, and a victim surcharge of £320.

For not having a current rod licence to fish for freshwater fish or eels on 3 August 2024, Wieclaw was charged under section 27 (1) (a) of the Salmon and Freshwater Fisheries Act 1975.

In removing the eel from the water and not putting it back on the same date, Wieclaw broke national byelaw 3 under schedule 25 and sections 210 and 211 of the Water Resources Act 1991.

Contact us:

Journalists only: xx-xxxx-xxxx or xxx@xxx.xx (mailto:xxx@xxx.xx).
Ms S Riahi v Atyab Al Marshoud Co Ltd: 6013113/2024
Source: gov.uk (2025-12-09)

Employment Tribunal decision.

Read the full decision in Ms S Riahi v Atyab Al Marshoud Co Ltd: 6013113/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6932e3f44bedc0e762304155/Ms_S_Riahi_v_Atyab_Al_Marshoud_Co_Ltd_-_6013113-2024_.pdf).
Rochester prison: action plan
Source: gov.uk (2025-07-24)

HM Prison and Probation Service action plan for Rochester prison in response to HM Inspectorate of Prisons inspection.

The IRP letter is the HMPPS and MoJ response to the HM Inspectorate of Prisons independent review of progress for Rochester prison 2 to 4 June 2025 (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-rochester-2/).

This action plan is the HMPPS and MoJ response to the HM Inspectorate of Prisons inspection report for Rochester prison Nov 2024 (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-rochester/).
Contracts for Difference, renewables obligation and small scale feed-in tariffs: apply for an exemption or compensation
Source: gov.uk (2025-04-16)

How to apply for an exemption or compensation for a proportion of the indirect costs of funding the Contracts for Difference, renewables obligation and small scale feed-in tariffs.

A number of policies have been developed to increase the share of electricity generated from renewable sources including the renewables obligation, feed-in tariffs and Contracts for Difference. The costs of funding these schemes are recovered through levies on suppliers and ultimately passed on to domestic and industrial consumers’ bills.

The government recognises that, in the short to medium term, the resulting increase in retail electricity prices risks reducing the competitiveness of the UK’s most electricity-intensive businesses where they are operating in internationally competitive markets.

To address this, the government has developed an exemption scheme providing relief to some energy intensive industries (EIIs) whose competitiveness may be most at risk, for a proportion of the indirect costs of funding low carbon schemes.

How to apply

To apply for an exemption or compensation, download the application forms and compensation calculation spreadsheets. Email your completed forms to xxx@xxx.xx (mailto:xxx@xxx.xx).

See the list of companies awarded compensation (https://www.gov.uk/government/publications/renewables-obligation-and-small-scale-feed-in-tariffs-companies-awarded-compensation).
Report the death of a registered Rural Payment service customer
Source: gov.uk (2025-11-14)

What to do if a customer registered with the Rural Payments service dies.

Use this online service to report a death to the Rural Payments Agency (RPA). We’ll ask you to provide:
- the details of the person who has died including their name, address, date of birth and when they died (if you know them)
- reference numbers such as a single business identifier (SBI) number, vendor number or county parish holding (CPH) number (if you know them)
- the contact details for the person who can answer questions about the management and future of the business - this can be you or someone else
Step 1 - Report the death of a registered Rural Payments service customer

Start now (https://submit-form-to-defra.service.gov.uk/form/report-the-death-of-a-registered-rural-payments-service-customer)

Step 2 - Send the death certificate for the person who has died

Send the death certificate, interim death certificate or a certified copy, along with a letter stating any reference numbers for the person who has died, for example the SBI or CPH number, to:

Rural Payments Agency PO Box 352 Worksop S80 9FG

The team will return the death certificate to you by the same method that you use to send it. For example, if you send it by recorded delivery, they will return it by recorded delivery.

Get help

To get help, or if you prefer to speak to someone to report the death, call the RPA on:

03000 200 301Monday to Friday from 8:30am to 5pm, except bank holidays

What happens next

If we need more information once you have submitted the form, we will contact the person whose details you provided.

Data protection

For information on how we handle personal data see the RPA Information Charter (https://www.gov.uk/government/collections/rural-payments-agency-privacy-notices) .
Company Names Tribunal decision: UK Tarmac Surfacing Ltd
Source: gov.uk (2025-07-17)

Decision for applicant Tarmac Trading Limited against registration number 15900658, applicant successful.

Application number 5165

Applicant Tarmac Trading Limited objected to the name used by UK Tarmac Surfacing Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Coytes Gardens 6-12 Friar Street, Ipswich, IP1 1PS: CAM/42UD/LDC/2024/0620
Source: gov.uk (2025-06-20)

Eastern Region, Neil Martindale FRICS, heard on 24 March 2025

Read the decision in full Coytes Gardens 6-12 Friar Street, Ipswich, IP1 1PS: CAM/42UD/LDC/2024/0620 (https://assets.publishing.service.gov.uk/media/684016ba1d85c6606009ccda/S.20ZA_-_Coytes_Garden_6-12_Friar_St_IP1_1PS.pdf).
Mr C Bødker v MouldCAM Ltd: 1400577/2023
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in Mr C Bødker v MouldCAM Ltd: 1400577/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6544c9c69e05fd000dbe7cab/Mr_Claus_B%C3%B8dker_V_MouldCAM_Limited_-_1400577.2023_-_Reserved_Judgment___Reasons.pdf).

Read the full decision in Mr C Bødker v MouldCAM Ltd: 1400577/2023 - Judgment (https://assets.publishing.service.gov.uk/media/689081e5486754ec288783a4/Mr_C_Bodker_v_MouldCAM_Limited_-_1400577.2023_-_Judgment.pdf).
Philip Malone LVO
Source: gov.uk (2025-09-09)

Philip Malone was appointed British High Commissioner to the Kingdom of Tonga in 2024. Previously he was the Ambassador to Mongolia in 2018. He joined the Foreign & Commonwealth Office (FCO) in 1981. He has served in a range of FCO and overseas posts, with a particular focus on Asia and Europe, including postings as Deputy Head of Mission in Helsinki, Head of Chancery in Singapore and as British Ambassador to Laos. May 2024 to the present British High Commissioner to the Kingdom of Tonga 2018 to 2023 Ulaanbaatar, His Majesty’s Ambassador 2015 to 2018 FCO, Deputy Head, South East Asia and Pacific Department 2012 to 2015 Vientiane, Her Majesty’s Ambassador 2008 to 2012 Helsinki, Deputy Head of Mission 2003 to 2008 Singapore, Head of Chancery 1999 to 2002 FCO, Head of France/Benelux Section and Deputy Head of Department 1995 to 1999 Bandar Seri Begawan, Second Secretary, Defence/Chancery 1992 to 1994 Luxembourg, Third Secretary, Trade/Press and Public Affairs 1989 to 1992 FCO, Assistant Parliamentary Clerk 1986 to 1989 Guatemala City, Third Secretary 1983 to 1986 Buenos Aires, Attaché 1981 to 1983 FCO, Attaché, Eastern European and Soviet Department Social media: Follow Philip Malone on X .

Philip Malone was appointed British High Commissioner to the Kingdom of Tonga in 2024.

Previously he was the Ambassador to Mongolia in 2018.

He joined the Foreign & Commonwealth Office (FCO) in 1981.

He has served in a range of FCO and overseas posts, with a particular focus on Asia and Europe, including postings as Deputy Head of Mission in Helsinki, Head of Chancery in Singapore and as British Ambassador to Laos.

Social media:

Follow Philip Malone on X (https://twitter.com/HMAMalone).