theodi/ndl-core-corpus huggingface dataset:
HMP Pentonville undergoes major safety and standards overhaul
Source: gov.uk (2025-08-15)

Extra specialist staff, a bolstered senior leadership team and improved training for frontline officers will be deployed urgently at HMP Pentonville.

Prison’s leadership strengthened to increase oversight and accountability

Immediate action to tackle safety concerns and improve living conditions

Review to prevent sentence calculation errors completed

The jail received an Urgent Notification in July, with inspectors finding poor living conditions, prisoners not being released at the end of their sentence due to administrative errors, and inadequate support for prisoners at risk of self-harm.

The Prison Service has today (15 August) published a new action plan (https://assets.publishing.service.gov.uk/media/689cadebd2a1b0d5d1bb12a8/HMP_Pentonville__UN_Action_Plan.pdf) in direct response to the notification – with the aim of drastically driving up safety and standards at the prison.

The prison’s senior management will be bolstered with a dedicated lead responsible for overseeing work to address the inspector’s concerns. A review to minimise sentence calculation errors and ensure prisoners are released on time has already been completed.

The prison has intensified its cleaning regime and is auditing every cell to ensure it meets at least a minimum required standard. Additional specialist staff have been deployed to better support vulnerable prisoners and the regime.

Lord Timpson, Minister for Prisons, Probation and Reducing Reoffending, said:

The Chief Inspector’s findings at HMP Pentonville were deeply concerning and reflect the scale of the crisis we inherited across our prison system.

During my recent visit I saw that the prison and its staff are already working hard to deliver urgent improvements and this action plan will make sure they get the support they need.

The prison will also refurbish showers, drainage systems and other common areas.
Mrs K Rothney v The Chief Constable of Devon and Cornwall Police: 6003412/2024
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Mrs K Rothney v The Chief Constable of Devon and Cornwall Police: 6003412/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/690cbf0bf5db1b22dad3e6b2/Mrs_K_Rothney_v_The_Chief_Constable_of_Devon_and_Cornwall_Police_-_6003412.2024_-_Judgment.pdf).
London Borough of Croydon: Exceptional Financial Support request 2025-26
Source: gov.uk (2025-03-13)

Letter to the London Borough of Croydon to communicate the government’s response to the council’s request for Exceptional Financial Support for 2023-24, 2024-25, and 2025-26.

A letter from the Minister for Local Government and English Devolution to the Mayor of the London Borough of Croydon to communicate the government’s response to the council’s request for Exceptional Financial Support in respect of financial years 2023-24, 2024-25, and 2025-26.
Research into customs administrative burden (2017 and 2023)
Source: gov.uk (2025-07-15)

Research conducted among businesses that trade internationally to understand the administrative cost of complying with customs obligations.

This report was commissioned under the Conservative administration (2010 to 2024), and conducted in 2017 & 2023.

HM Revenue and Customs (HMRC) Research Report 820.

HM Revenue and Customs (HMRC) commissioned IFF and Ipsos to conduct research among businesses based in Great Britain that trade internationally to understand the processes involved and the administrative (admin) cost. The data from this research has been used to inform HMRC’s understanding of the admin burden of complying with customs obligations and to update HMRC’s customs admin burden estimates (https://www.gov.uk/government/publications/estimating-the-customs-administrative-burden-of-declarations).

On this page you can read a report written by IFF detailing surveys with freight forwarders and small to medium-sized businesses, along with qualitative research amongst SMEs, to inform their understanding of the costs associated with trading with non-European Union (non-EU) countries completed in 2017.

You can also read about research from 2023 on customs admin burden completed by Ipsos. The research consisted of 2 parts, a survey followed by qualitative interviews, with a separate report for each part. The survey focused on import and export declarations completed, with each trader asked about up to 2 import or export declaration types or obligations. This included the amount of time to gather and submit information to HMRC to complete the declaration or obligation, the staff involved, as well as the use of intermediaries and associated costs. The survey also examined other areas that may contribute additional costs, including training on how to submit these declarations, software used to complete declarations, use of customs warehouses for storing goods and experience of delays when clearing customs. The survey report presents findings from interviews conducted with 1,003 Traders.

The qualitative follow-up research involved 30 participants from the survey and further explored 5 key areas: comparison between EU and Rest of World (RoW) trade, seniority of staff handling declarations, understanding border delays, differences between simplified and full declarations and disparities between import and export declarations. Fieldwork and data analysis was independently conducted by Ipsos and is separate to the work produced independently by HMRC.
Delivering the 4Ps under the Digital Markets Competition Regime
Source: gov.uk (2025-04-30)

How the Competition and Markets Authority (CMA) will embed the 4Ps (pace, predictability, proportionality and process) to support growth, investment and business confidence in the UK’s digital markets competition regime.

This document sets out how the CMA plans to implement the 4Ps under the digital markets competition regime. Through pace, predictability, proportionality and process, we will promote business trust and confidence, encourage investment and innovation and deliver positive outcomes for UK businesses and consumers.

It sets out the approach we will take, including how the CMA will:
- pursue deeper collaboration with stakeholders to inform our work
- ensure transparency around prioritisation of investigations and interventions
- deliver efficient and streamlined processes to ensure stakeholders can meaningfully engage with its work
Get help to correct an employer PAYE bill
Source: gov.uk (2025-08-06)

Use this service to dispute an employer PAYE charge and ask HMRC for help to find the payroll error and fix the problem.

If your employer PAYE bill is not what you expected you should fix problems with running payroll (https://www.gov.uk/payroll-errors).

You can use this service to get help from HMRC if you think your employer PAYE bill is wrong and you:
- need help finding the payroll mistake or correcting the error
- have been unable to fix it using the GOV.UK guidance
So we can help you find the error, we’ll ask you to tell us the amounts from your payroll software.

Who can use this service

You can use this service if you’re a:

PAYE employer

agent acting on behalf of a PAYE employer

Before you start

You’ll need the:

PAYE reference number

Accounts Office reference — if you have one

Self Assessment or Corporation Tax Unique Taxpayer Reference (UTR) — your business will have one of these

number of employees your business has

You’ll also need to give details of any Full Payment Submission (FPS) amounts from your payroll software for the tax year, including the total:

Income Tax

employer National Insurance contributions

employee National Insurance contributions

student loan deductions

Class 1A National Insurance contributions

If you’re disputing more than one year, you’ll need to submit a separate request for each year.

Give the details as they appear on your payroll software, not from your HMRC business tax account.

Get help

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

Start now (https://www.tax.service.gov.uk/submissions/new-form/dispute-an-employer-paye-charge)

What happens next

You’ll get an email with a reference number when you submit your request.

We’ll contact you by phone or email within 40 working days to discuss your FPS information and help you to fix your payroll records.
Ms K Element and Others (All Claimants represented by Leigh Day and Harcus Parker) v Tesco Stores Ltd: [2025] EAT 145
Source: gov.uk (2025-10-10)

Employment Appeal Tribunal Judgment of Mrs Justice Stacey on 9 October 2025.

Read the full Judgment in Ms K Element and Others (All Claimants represented by Leigh Day and Harcus Parker) v Tesco Stores Ltd: [2025] EAT 145 (https://assets.publishing.service.gov.uk/media/68e8d102cf65bd04bad76745/Ms_K_Element_and_Others__All_Claimants_represented_by_Leigh_Day_and_Harcus_Parker__v_Tesco_Stores_Ltd__2025__EAT_145.pdf).
Northern Ireland Housing Statistics 2024 to 2025
Source: gov.uk (2025-09-25)

An annual compendium of statistics which provides information on a range of areas relating to housing in Northern Ireland.

This report is an Accredited Official Statistics publication produced annually by the Analytics Division of the Department for Communities. The report contains information on supply, energy, social renting demand, private renting demand, owner occupier demand and household characteristics.
Ms Z Bucinske v The Hain Daniels Group Ltd: 6009511/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Ms Z Bucinske v The Hain Daniels Group Ltd: 6009511/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684818b2944a600f13bcb877/Ms_Z_Bucinske_v_The_Hain_Daniels_Group_Ltd_6009511_2024_CMPH_Judgment.pdf).
Livv Housing Group
Source: gov.uk (2025-11-26)

The Regulator of Social Housing's view of how well Livv Housing Group is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Teacher misconduct panel outcome: Mr Mark Migallos
Source: gov.uk (2025-04-03)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr Mark Migallos

Teacher reference number: 1863418

Teacher’s date of birth: 30 April 1994

Location teacher worked: London

Date of professional conduct panel: 10 March 2025 to 11 March 2025

Outcome type: Prohibition order

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

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
CIV APP6: legal aid emergency application
Source: gov.uk (2025-02-03)

For legal aid applications where there is no time to make a full application.

- this form should only be used where there is no time to make a full application by post or DX
- do not use this form if you have already granted emergency funding using delegated authority
- use of delegated functions should be reported on CIV APP1 and CIV APP3
If you hold a crime contract and are making an associated civil application for legal aid you should email the completed form to:

xxx@xxx.xx (mailto:xxx@xxx.xx)
HMRC interest rates update
Source: gov.uk (2025-08-15)

HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 4.00%.

The Bank of England Monetary Policy Committee announced on 7 August 2025 to reduce the Bank of England base rate to 4.00% from 4.25%.

HMRC interest rates are linked to the Bank of England base rate.

As a consequence of the change in the base rate, HMRC interest rates for late payment and repayment will reduce.

These changes will come into effect on:
- 18 August 2025 for quarterly instalment payments
- 27 August 2025 for non-quarterly instalments payments
Information on the interest rates for payments (https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments) will be updated shortly.

How HMRC interest rates are set

HMRC interest rates are set in legislation and are linked to the Bank of England base rate.

Late payment interest is currently set at base rate plus 4.00%. Repayment interest is set at base rate minus 1%, with a lower limit — or ‘minimum floor’ — of 0.5%.

The differential between late payment interest and repayment interest is in line with the policy of other tax authorities worldwide and compares favourably with commercial practice for interest charged on loans or overdrafts and interest paid on deposits.

The rate of late payment interest encourages prompt payment and ensures fairness for those who pay their tax on time, while the rate of repayment interest fairly compensates taxpayers for loss of use of their money when they overpay.
Strategic Shipping Company, Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Strategic Shipping Company, Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Mobility Vehicle Hire Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Mobility Vehicle Hire Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SPE15315 - Usual Forms of Handling (UFH), other processing and records: bottling of wine
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).

Warehouse keepers who imported bulk wine prior to 30 April 2016 may wish to carry out bottling (as a UFH) and opt to calculate the duty and import VAT due based on the rules of assessment at SPE15320 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15320). The advantage of this is that the duty rate for bulk wine is less than that for the bottled product. The warehouse keeper should enter details of the volume of goods that are entered to the bottling process in their stock records (any shortages between the received volume and the declaration for entry to customs warehousing being corrected by an amendment of the entry, see Special Procedures generic guidance on amendment, invalidation and annulment of a C88 SAD declaration).

Although using the rules of assessment described in SPE15310 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15310) has advantages for the trader they should be advised to consider this option carefully to ensure that it is the most appropriate method for their commercial activities. You should also ensure that the UFH, in this case bottling, does not predominate over the storage of the goods

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.
Ms N Ogunjobi v Hampshire Trust Bank plc: 6021735/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Ms N Ogunjobi v Hampshire Trust Bank plc: 6021735/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68b95ad611b4ded2da19fde5/Ms_N_Ogunjobi_v_Hampshire_Trust_Bank_PLC_-_6021735-2024.pdf).
INTM602620 - Transfer of assets abroad: Exemptions from charge: Introduction
Source: gov.uk (2025-04-07)


When the transfer of assets provisions were first introduced in 1936 as part of a package of measures to combat avoidance of tax, it was recognised that they also had the potential to capture straightforward commercial transactions carried out in the ordinary course of business not involving tax avoidance. An exempting provision was therefore included with the legislation.

This exemption has been modified and added to over the years and the exemptions are now contained in ITA07/S736 – S742. This chapter looks at the nature and conditions of those exemptions.

Before the tax law was rewritten into ITA 2007, the provision now written as the avoidance purpose exemption operated so as not to apply the income or benefits charge where certain specified conditions were met. In effect the avoidance purpose exemption and charge non-application are both the same.

They operate in such a way that an individual, who would otherwise be chargeable to tax under either the income or benefits charge, is not so charged where they demonstrate that the specific conditions are met in relation to the transactions that would otherwise result in the charge.

Finance Act 2013 introduced a further exemption that could be found at ITA07/S742A. For the purpose of this guidance this is referred to as the genuine transactions exemption. This further exemption was repealed with effect from 6 April 2025 following the UK’s withdrawal from the European Union.

Where an individual seeks exemption, this must not be dealt with by Network offices, but should be submitted to the WMBC Assets, Incentives and Reliefs (AIR) team in accordance with the instructions at INTM604400 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm604400).
Adult social care in England, monthly statistics: June 2025
Source: gov.uk (2025-06-05)

Official statistics on a range of topics including occupancy and infection control measures in adult social care settings.

Official statistics on adult social care in England. This publication consists of:
- a monthly report
- associated data tables
Data on adult social care settings covered in this publication includes:
- occupancy levels in care homes
- visiting in care homes
- COVID-19-related absence rates
Mr K Davidson v Monarch Legal Ltd and Others: 4100642/2025 and Others
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Mr K Davidson v Monarch Legal Ltd and Others: 4100642/2025 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/684c05b3da3d1b49e6797031/Mr_K_Davidson_v_Monarch_Legal_Limited_Ms_L_Shields_Mr_C_Mackay_-_Judgment_-_4100642.2025.pdf).

Read the full decision in Mr K Davidson v Monarch Legal Ltd and Others: 4100642/2025 and Others - Amended Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685e570561d68e6ee1a92ae3/Mr_K_Davidson_v_Monarch_Legal_Limited___Others_-_4100642.2025___Others_-_Amended_Judgment.pdf).
Consultation on Land Remediation Relief
Source: gov.uk (2025-07-21)

The government is consulting on the tax relief available for the costs of remediating contaminated or long-term derelict land.

Land Remediation Relief (LRR) is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites.

Building more is key to raising everyone’s living standards and boosting economic growth. The government is committed to a brownfield first approach, prioritising the development of previously used land wherever possible.

This consultation seeks to review the effectiveness of LRR and determine whether it is still meeting its objective of boosting development of brownfield land. It also seeks to improve understanding of how robust the relief is against potential abuse.

Ways to respond

Where possible, please use SmartSurvey (https://www.smartsurvey.co.uk/s/LLRconsultation/).

Otherwise, please email your response to xxx@xxx.xx (mailto:xxx@xxx.xx), and xxx@xxx.xx (mailto:xxx@xxx.xx)
Federated schools receiving a single budget share
Source: gov.uk (2025-04-03)

Information where schools are federated and receive a single budget share from the local authority.

The School and Early Years Finance (England) Regulations 2025 (https://www.legislation.gov.uk/uksi/2025/42/contents/made) allow for a local authority to allocate a single budget share to a governing body where there are 2 or more schools federated under section 24 of the Education Act 2002. (http://www.legislation.gov.uk/ukpga/2002/32/section/24)

Federated schools receiving a single budget share should report collectively in their CFR return. Each school will retain their own establishment number and so it is for the schools and local authority to agree which establishment number the federation will report against.

When submitting CFR returns for these schools, the school returning financial data should complete the section, ‘LAEstab numbers of schools in federation’, and enter the LAEstab numbers of schools in the federation for whom they are returning finance data.

Schools receiving separate budget shares should report in their CFR return separately and should not report that they are federated.
G Okuonghae v Angel Support Living (UK) Ltd: 3201303/2024
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in G Okuonghae v Angel Support Living (UK) Ltd: 3201303/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/679cdfb23bd16ee4b57adf44/G_Okuonghae_v_Angel_Support_Living__UK__Ltd_-_3201303_2024_-_Judgment.pdf).

Read the full decision in G Okuonghae v Angel Support Living (UK) Ltd: 3201303/2024 - Reasons (https://assets.publishing.service.gov.uk/media/680f9babdbea49d6a3305f28/G_Okuonghae_v_Angel_Support_Living_UK_Ltd_-_3201303_2024_-_Reasons.pdf).
Mr C Hindley-Matic v City College Plymouth: 6000458/2024
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Mr C Hindley-Matic v City College Plymouth: 6000458/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/69284220345e31ab14ecf648/Mr_C_Hindley-Matic_-vs-_City_College__Plymouth_-_Judgment.pdf).
Seanamic Group
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 Seanamic Group 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 Seanamic Group 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
We also pledge the following:

work alongside CTP to establish a tailored employment pathway for service leavers

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 N Luhar v Merrill Lynch International: 6001795/2025
Source: gov.uk (2025-12-09)

Employment Tribunal decision.

Read the full decision in Mr N Luhar v Merrill Lynch International: 6001795/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/68bebb9492fb36a072da1c88/Mr_N_Luhar_v_Merrill_Lynch_International_-_6001795-2025.pdf).

Read the full decision in Mr N Luhar v Merrill Lynch International: 6001795/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/6932eb03cdec734f4dff431e/Mr_N_Luhar_v_Merrill_Lynch_International_-__6001795-2025_-_Reconsideration_.pdf).
SPE15600 - Discharge of the customs warehousing procedure: removal entries
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).

All normal (as opposed to simplified) declarations are processed by CHIEF/CDS using Direct Trader Input (DTI) or Customs Input Entry (CIE). CIE declarations are presented to the National Clearance Hub (NCH), for input using the Insert Warehouse Removal Declarations (IWRD) transaction for goods being removed from customs warehouses to Inward Processing (IP), other special procedures and free circulation. Information regarding the use of Simplified Customs Declaration Process can be found at SPE13105 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13105).

Declarations must be made quoting one of the warehousing Customs Procedure Codes (CPCs) using the current DTI and CIE arrangements for processing entries both of which are detailed in Volume 3 of the Tariff. The declaration completion rules are as per the normal import SAD but fewer boxes need to be completed. The boxes required are indicated by entry type WRD in Volume 3 of the Tariff.

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.
Cabinet Office: business expenses, hospitality and meetings for senior officials, January to March 2025
Source: gov.uk (2025-06-27)

Data on senior officials' business expenses and hospitality, and meetings held between external organisations and individuals with Permanent Secretaries, Directors General, Commercial and Finance Directors, Directors who are Senior Responsible Owners in the GMPP.

Data on senior officials’ business expenses and hospitality, and meetings held between external organisations and individuals with Permanent Secretaries, Directors General, Commercial and Finance Directors, Directors who are Senior Responsible Owners in the GMPP.
Mrs A McGowan v Cornerstone Community Care: 4112831/2019
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in Mrs A McGowan v Cornerstone Community Care: 4112831/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/679ca00e3f28b7444270a2ea/4112831.2019_-_Mrs_A_McGowan_v_Cornerstone_Community_Care_-_Judgment_Issued_xx-xxxx-xxxx.pdf).
Ms M Woodward v BPS Solicitors Ltd (in creditors voluntary liquidation) and Secretary of State for Business and Trade: 2406949/2024
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in Ms M Woodward v BPS Solicitors Ltd (in creditors voluntary liquidation) and Secretary of State for Business and Trade: 2406949/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68dd4b698c1db6022d0c9fc8/Ms_M_Woodward_v_BPS_Solicitors_Ltd__in_creditors_voluntary_liquidation____other_-_2406949_24_-_judgment.pdf).
Teacher misconduct panel outcome: Mr James Middleditch
Source: gov.uk (2025-05-02)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr James Middleditch

Teacher reference number: 1789776

Teacher’s date of birth: 14 November 1995

Location teacher worked: Suffolk, East of England

Date of professional conduct panel: 14 and 15 April 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr James Middleditch, formerly employed in Suffolk, East of England.
Contact with the media and communicating in public
Source: gov.uk (2025-02-06)

The rules and authorisation procedures governing contact with the media and communicating in public for all MOD personnel.

This Defence Instruction Notice sets out the rules and authorisation procedures governing contact with the media and communicating in public for all Ministry of Defence (MOD) personnel.

Some links contained within this document are accessible by MOD personnel only and have been redacted.
52A The Pantiles, Tunbridge Wells, TN2 5TN: CHI/29UQ/LSC/2024/0136 & CHI/29UQ/LBC/2024/0014
Source: gov.uk (2025-06-20)

Southern Region, Judge Gethin, Regional Judge Whitney and Mr Shaylor on 13 June 2025.

Read the full decision in TN2 5TN_CHI/29UQ/LSC/2024/0136 & CHI/29UQ/LBC/2024/0014_DECISION (https://assets.publishing.service.gov.uk/media/685427ff16eefd7361e989fa/CHI-29UQ-LSC-2024-0136_52A_The_Pantiles_Decision__final_.pdf)
Green Book supplementary guidance: climate change and environmental valuation
Source: gov.uk (2025-04-08)

Supplementary guidance to the Green Book covering the consideration of the impacts of climate change in policy appraisal to ensure value for money of government spending.

This supplementary guidance to HM Treasury’s Green Book helps analysts and policymakers ensure that policies, programmes, and projects are resilient to climate change. It builds on the conventional Green Book appraisal methodology to account for climate effects, supports the identification of climate risks, and aids in designing and appraising adaptation measures.

The Green Book and this supplementary guidance is supported by the wider collection of accompanying guidance and materials (https://www.gov.uk/government/collections/the-green-book-and-accompanying-guidance-and-documents).

Related environmental publications
- Green Book supplementary guidance: valuation of energy use and greenhouse gas emissions for appraisal (https://www.gov.uk/government/publications/valuation-of-energy-use-and-greenhouse-gas-emissions-for-appraisal)
- Green Book supplementary document: environmental discount rate review conclusion (https://www.gov.uk/government/publications/green-book-supplementary-document-environmental-discount-rate-review-conclusion)
- Enabling a Natural Capital Approach (ENCA) (https://www.gov.uk/government/publications/enabling-a-natural-capital-approach-enca-guidance)
UK Open Government National Action Plan 2011 to 2013
Source: gov.uk (2025-07-30)

UK open government commitments for 2011 to 2013.

The UK’s first Open Government Partnership (OGP) National Action Plan was published at the launch of the OGP in September 2011.

It sets out commitments that focus on the OGP grand challenges of improving public services and more effectively managing public resources.
J Khasanov v Capital Maintenance Ltd: 6033385/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in J Khasanov v Capital Maintenance Ltd: 6033385/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68f77a57529ccfa62ea399e2/Jalil_Khasanov_v_Capital_Maintenance_Limited_-_6033385-2025_.pdf).

Read the full decision in J Khasanov v Capital Maintenance Ltd: 6033385/2025 - Reasons (https://assets.publishing.service.gov.uk/media/692726e3a245b0985f034113/Jalil_Khasanov_v_Capital_Maintenance_Limited_-_6033385-2025_-_Reasons.pdf).
Ms M O'Neill v Glasgow City Council: 4103983/2022
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Ms M O’Neill v Glasgow City Council: 4103983/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/682c815360f66b9c23b00c93/Ms_M_O_Neill_v_Glasgow_City_Council_-_4103983.2022_-_Judgment.pdf).
Ms C Merriman v  1st Staff Ltd and others: 2600244/2023  and others
Source: gov.uk (2025-11-07)

Employment Tribunal decision.

Read the full decision in Ms C Merriman v 1st Staff Ltd and others: 2600244/2023 and others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6909eff17a88fd270a95fd6b/Ms_C_Merriman_v_1st_Staff_Limited___Others_2600244.2023__2600312.2023__2600313.2023__2600314.2023_Judgment.pdf).
ADCD02500 - Control: form of guarantees
Source: gov.uk (2025-11-24)


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

Form of undertaking and banker’s INDIVIDUAL guarantee

For use in respect of provisional anti-dumping and countervailing duties only.

The importer of the goods, or a duly authorised agent, and the Bank of the importer must complete this (http://www.hmrc.gov.uk/gds/adcd/attachments/individual_guarantee.doc) (Word 26kb).

A person qualified to make declarations on Customs entries must sign the undertaking/guarantee. The Bank underwriting the guarantee must be one approved for this purpose by the Commissioners of Her Majesty’s Revenue and Customs. The guarantee is chargeable with stamp duty if given under seal.

Top of page (#Top)

Form of undertaking and banker’s STANDING guarantee

For use in respect of provisional anti-dumping and countervailing duties only.

This must be completed by the importer of the goods, or a duly authorised agent, and the Bank of the importer (http://www.hmrc.gov.uk/gds/adcd/attachments/standing_guarantee.doc) (Word 25kb).

The undertaking/guarantee must be signed by a person qualified to make declarations on customs entries. The Bank underwriting the guarantee must be one approved for this purpose by the Commissioners of Her Majesty’s Revenue and Customs. The guarantee is chargeable with stamp duty if given under seal.
IHTM28101 - Liabilities: investigating liabilities: deduction for tax debts in the Republic of Ireland
Source: gov.uk (2025-04-07)


If the deceased died owing tax in the Republic of Ireland, you should allow a deduction against the free estate for any tax that has actually been paid to the Irish authorities provided the deceased

was a long-term UK resident (deaths on or after 6 April 2025) (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) or was domiciled in the United Kingdom (deaths before 6 April 2025) (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)), and

had no assets in the Republic of Ireland.

Where, in these circumstances, the deceased also has assets in a third country, you should apportion the tax debts.

If a deduction is claimed for any ‘Probate Tax’ paid in the Republic of Ireland, you must refer the matter to Technical for advice. This tax, which is paid by the executors or administrators of an estate, is not covered by our Double Taxation Convention with the Republic of Ireland.
The Public Procurement (Revocation) Regulations 2025
Source: gov.uk (2025-06-24)

This statutory instrument (SI) revokes four items of assimilated law in their entirety and partially revokes one item of assimilated law.

This statutory instrument (SI) revokes 4 items of assimilated law in their entirety, those being:
- 3 European Commission Decisions (the ‘EC decisions’) related to the public procurement of utilities
- a Commission Implementing Regulation, which established a standard form for companies participating in a procurement procedure
The SI also partially revokes one item of assimilated law: a set of regulations, which made consequential amendments, repeals and revocations required following the implementation of 3 key statutory instruments that govern the current procurement regime. These statutory instruments were:
- the Public Contracts Regulations 2015 (PCR 2015)
- the Utilities Contracts Regulations 2016 (UCR 2016)
- the Concession Contracts Regulations 2016 (CCR 2016)
The 5 items of legislation being revoked or partially revoked through this SI are redundant from 24 February 2025, with the Procurement Act 2023 (PA 2023) in force and the implementation of a new procurement regime in England, Wales and Northern Ireland.

Sent to sift on: 26 March 2025

Sifting status: Complete

Sifting decision: Lay as Negative SI
Discover Financial Services (UK) 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 Discover Financial Services (UK) 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 Discover Financial Services (UK) 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.