theodi/ndl-core-corpus huggingface dataset:
Wholebake 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 Wholebake 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 Wholebake 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
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Applications relating to overcrowding notice: Form OCN
Source: gov.uk (2025-04-07)

Use this form to make an application relating to overcrowding notice.

Open a document

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

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

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

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

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

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Victory Machine Tools 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 Victory Machine Tools 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 Victory Machine Tools 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
We also pledge the following:

-Working with the CTP in order 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.
Second Qatar-UK Strategic Dialogue 2025: Joint communiqué
Source: gov.uk (2025-04-29)

The UK and Qatar have reaffirmed the shared ambition to strengthen the Qatar-UK partnership under the theme of ‘Partners for the Future’.

Under the theme of ‘Partners for the Future’ the Prime Minister and Minister of Foreign Affairs of the State of Qatar and the Foreign Secretary of the UK co-chaired the second annual Qatar-UK Strategic Dialogue in Doha on 27 April 2025.

Building on the “Future Framework” announced during the State Visit of His Highness the Amir Tamim bin Hamad al Thani to the United Kingdom in December 2024, both Ministers reaffirmed the shared ambition to strengthen the Qatar-UK partnership across trade, defence, and leadership on global challenges.

Both Ministers commended the strength of the bilateral relationship and their shared commitment to bilateral relations to support both Qatar’s National Vision 2030 and the UK Government’s Plan for Change. They reviewed progress since the inaugural Strategic Dialogue in 2023 and announced a series of new initiatives that will further enhance collaboration across all four pillars of the “Future Framework”.

Read the related press release: UK Gulf visit to enhance regional security and boost UK growth - GOV.UK (https://www.gov.uk/government/news/uk-gulf-visit-to-enhance-regional-security-and-boost-uk-growth).
TAG: economic impacts worksheets
Source: gov.uk (2025-12-11)

Transport analysis guidance (TAG) economic impact worksheets used to present the results of a scheme appraisal as part of a business case.

These worksheets are used to present the results of a scheme appraisal as part of the business case.

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Best Start Family Hubs: section 31 grant determination letter
Source: gov.uk (2025-10-14)

Letter sent to local authorities in England with programme funding information for 2025 to 2026.

The letter sets out the details of the fixed-term grants awarded to 65 local authorities not currently receiving existing Family Hubs programme funding (https://www.gov.uk/government/publications/family-hubs-and-start-for-life-section-31-grant-determination-letters).

The development grant will support preparations for the delivery of Best Start Family Hubs.

The Department for Education has awarded this funding under section 31 of the Local Government Act 2003.
Class F Land Charge: cancellation (K13)
Source: gov.uk (2025-11-21)

Application form K13 to cancel a Class F Land Charge

Use this form to cancel a Land Charge protecting the right to live in a matrimonial or civil partnership home.

Fee and address

To find out what fees are due for Land Charges applications, see Land Charges fees (https://www.gov.uk/guidance/land-registry-land-charges-fees).

To find out where to send the completed form, see Land Registry address for applications (https://www.gov.uk/land-registry-address-for-applications#land-charges).
SPE16200 - Military equipment: contents
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).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx 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).
EXPP8190 - Guidance on other procedures: procedures covering postal exports
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.

When sending a package to any country outside the EU including the Special Territories the trader/agent must complete and affix a customs declaration (CN22, CN23 or a Parcelforce Worldwide Despatch Pack incorporating the CN23) which the trader/agent can obtain from the Post Office. Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over to the post. For commercial items a commercial invoice should accompany the package.

Traders/agents do not need a customs declaration for packages sent to another country within the EU.

Further information regarding exports where an export declaration is required can be found in:

Notice 143 - A Guide to International Postal Users

Notice 3001 - Special Procedures

on the HMRC section of the GOV.UK website.

The trader/agent will require a certificate of posting on Form C&E 132 for goods subject to special control, for example, goods being exported from a Customs and/or Excise warehouse.

If the trader is a business and registered for VAT they will need to obtain and retain a certificate of posting to support the VAT zero rating of the supply and to discharge the liability to customs charges on goods temporarily imported into the UK, further details of the procedures can be found in notices 3001, 275 and VAT 704 on our website.

Further information can be obtained from The Royal Mail International Service Guide or The Parcelforce International, International User Guide. Copies should be available at any Post Office.
TTR50070 - Eligible expenditure: European expenditure: goods
Source: gov.uk (2025-10-03)


S1217GB and S1217GC Corporation Tax Act 2009

Note: for accounting periods ending on or after 1 April 2024, the amount of additional deduction is no longer based on the amount of qualifying expenditure that is also European expenditure. Instead, it is based on the amount of qualifying expenditure that is also UK expenditure. The minimum amount of UK expenditure required is 10% of core expenditure. Please see TTR50080 and TTR40040. The following guidance applies to accounting periods ending before 1 April 2024.

The amount of Theatre Tax Relief (TTR) to which a Theatrical Production Company (TPC) is entitled in respect of a separate theatrical trade is determined by the amount of core expenditure (TTR50010) that is European expenditure. 'European expenditure' is expenditure incurred on goods or services provided from within the UK or European Economic Area (EEA).

Goods are provided from within the UK or EEA if they are supplied within the UK or EEA.

The location at which the goods are used in producing or closing the production is irrelevant for determining whether or not the expenditure on them is European expenditure.

Example 1

Set building equipment and materials are purchased by a TPC from a supplier within the EEA. The expenditure incurred on the equipment and materials is European expenditure for TTR purposes irrespective of where in the world the TPC constructs the set and/or the live performances of the production take place.

Example 2

A TPC purchases some material for costumes from a Chinese company specifically for a theatrical production in the UK. The expenditure incurred on the material is not European expenditure, despite the fact that it will be used within the UK or EEA, because the material has been supplied from outside the UK or EEA.
Traffic commissioners: operating centres, stable establishments and addresses for service
Source: gov.uk (2025-03-31)

Sets out the requirement to have an operating centre and stable establishment.

The Senior Traffic Commissioner for Great Britain issues guidance and directions under section 4C(1) of the Public Passenger Vehicles Act 1981 (as amended).

This guidance explains how the Senior Traffic Commissioner believes that traffic commissioners should interpret the law in relation to operating centres and stable establishments.

The directions are addressed to the traffic commissioners in respect of the approach to be taken by staff acting on behalf of individual traffic commissioners with regard to operating centres and stable establishments.

This document replaces the previous version dated September 2017 (https://www.gov.uk/government/publications/traffic-commissioners-operating-centres-stable-establishments-and-addresses-for-service-september-2017).
Restriction appeals: appeal form and guidance
Source: gov.uk (2025-12-08)

The Countryside and Rights of Way Act 2000 allows people with a legal interest in access land to apply to the relevant authority to exclude or restrict access.  The Planning Inspectorate deals with appeals (known as restriction appeals).

Use this form to appeal against the refusal of a relevant authority to act in accordance with:

an application under section 24 or 25(1)(b) (for a direction excluding or restricting access for the purposes of land management or to avoid danger to the public)

representations on being consulted on the revocation or variation of a direction under section 27(5) of the Countryside and Rights of Way Act 2000.
British Ambassador meets with Minister of Defence
Source: gov.uk (2025-05-12)

Ambassador Juliana Correa met with the Minister of Defence of Guatemala Henry David Saenz on May 9.

Ambassador Correa and Minister Saenz met to discuss defence cooperation and shared priorities, including regional security, cyber defence and international peace efforts.

The Ambassador praised Guatemalan army commitments towards continued embracement of human rights principles and contributing to natural disasters relief. The discussion also included ways to further technological advancements and exchange valuable experiences.

Both the Ambassador and the Mininster committed to increasing and building upon existing bilateral cooperation between our militaries.
Legal Aid in Northern Ireland: Headline Statistics 2024/25
Source: gov.uk (2025-05-29)

Headline release of annual legal aid statistics for Northern Ireland summarising applications granted and authorised expenditure for criminal and civil cases.

The statistics reported in this bulletin are the third in a time-series to be released annually by the Legal Services Agency Northern Ireland (LSANI) and summarise headline 2024/25 information (with 2023/24 comparisons) on the number of legal aid applications granted, and authorised expenditure, for both criminal and civil cases. Going forward, LSANI will produce two separate annual statistical publications in this series to meet user needs. Accordingly, this headline release will be followed by a more detailed 2024/25 publication in Autumn 2025.
3cTest 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 3cTest 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 3cTest 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
- 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.
INCHP04050 - Outline of CHIEF computer facilities: general
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.

Note: This manual is under review following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

The CHIEF (http://lbo.inrev.gov.uk/customs/guidance/technical/chief/chief.htm) system provides for the following transactions to be carried out:
- entry input
- entry amendment / cancellation
- query
- detention
- re-selection
- clearance
- accounting
- interrogation
- conversions and calculations
- sending messages
- help
- noticeboard, and
- production of management information reports.
See the specific user guide for each transaction. The CHIEF user Guides are only available electronically, copies are not available on local systems they may be obtained via CHIEF Operations, 10th Floor Central, Alexander House, Southend.
Hard Concrete Limited and Jatinder Singh Dhillon: [2025] UKUT 71 (AAC)
Source: gov.uk (2025-03-11)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 24 February 2025

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/681e11e2db6463b14cd81874/UA-xx-xxxx-xxxx-T.pdf)

Judicial Summary

The First Appellant held two restricted licences. The Second Appellant was the sole director of the First Appellant. There was a lengthy series of formal warnings relating to maintenance of vehicles and unsatisfactory audit and investigation reports. The Company was called to a public inquiry in respect of both licences and its application for a third licence. Within a week it applied for an adjournment to obtain legal representation in circumstances of financial difficulty but failed to specify what steps, if any, it had already taken and how long an adjournment it was seeking. The adjournment was refused the next day without any inquiries about those matters.

It was plain from correspondence and other documentation that English was not the Second Appellant’s first language. We concluded that the refusal of the adjournment without further steps was substantially unfair given in particular the Second Appellant’s linguistic difficulties, the likelihood he would struggle to present the Company’s case effectively and the existence of matters as to which a representative might have been able to make effective submissions.

We remitted the matter for a further hearing, but expressed the view that the Traffic Commissioner’s decision had not been plainly wrong on the material before him and drew attention to some potential difficulties faced by the Appellants.
Princeps Electronics 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 Princeps Electronics 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 Princeps Electronics 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.
Standford Hill Prison: Action plan
Source: gov.uk (2025-02-14)

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

This action plan is the HMPPS and MoJ response to the HM Inspectorate of Prisons unannounced inspection report for Standford Hill Prison (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-yoi-standford-hill-2/).
23 Ivy Road, Luton, Bedfordshire. LU1 1Dl: CAM/00KA/HMC/2024/0600
Source: gov.uk (2025-11-27)

Eastern Region [Judge Bernadette MacQueen & Mr Smith, MRICS]

See the decision in full 23 Ivy Road, Luton, Bedfordshire. LU1 1Dl: CAM/00KA/HMC/2024/0600 (https://assets.publishing.service.gov.uk/media/68cd6aeec908572e81248a98/23_Ivy_Road__Luton__LU1_1DL_CAM_00KA_HMC_2024_0600_DECISION.pdf)
Information booklet for asylum applications
Source: gov.uk (2025-10-28)

Information booklet for those who have registered, or are considering registering, an asylum application in the UK.

This booklet explains what happens when you apply for asylum in the UK.

This is not a legal document. It is guidance only.

If you do not understand the information in this document, either:
- contact one of the support services listed in the booklet
- seek legal advice
CTM08710 - Corporation Tax: change of ownership: companies with investment business: introduction
Source: gov.uk (2025-07-18)


CTA10/S677 and S692

Sections 677 and 692 were introduced primarily to counter ‘management expenses buying’, and concern the acquisition of an investment company, or ‘company with investment business’ for periods starting on or after 1 April 2004, for its unrelieved management expenses and charges. They apply where the change in ownership occurs on or after 29 November 1994 except where it occurs under a contract entered into before that date.

For accounting periods ending before 1 April 1996, they could act to restrict the set off of management expenses and charges.

For accounting periods ending on or after 1 April 1996, interest is no longer dealt with as a charge but under the loan relationship provisions, so S677 and S692 are extended to cover loan relationship debits and, for changes in ownership on or after 10 February 2005, non trading loan relationship deficits.

There is further guidance on CTA10/S677 at CTM08720 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08720) to CTM08850 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08850) and on S692 at CTM08880 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08880) to CTM08930 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08930).

Companies with investment business are also impacted by other change of ownership (CTA10/S719) issues in connection with property losses at CTA10/S704 (PIM4250 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4250)), and also intangible assets (CIRD48050 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird48050) and CTM08880 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08880)).

CTA10/PART14/CHAPTER2A

PART14/CHAPTER2A introduced further restrictions on the use of management expenses following a change in ownership. These rules restrict set-off relief for pre-acquisition management expenses against profits from new business transferred to the company following a change in ownership. The restrictions are effective for accounting periods beginning on or after 1 April 2017 with commencement rules applying to accounting periods that straddle that date. See CTM06705 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm06705).
Mrs O U Awoyelu v Caring Homes Group Ltd: 3303902/2023
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Mrs O U Awoyelu v Caring Homes Group Ltd: 3303902/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6780f59b61e798853601840a/Mrs_O_A_Awoyelu__-_v_-_Caring_Homes_Group_Limited_-__3303902-2023_-_Judgment.pdf).
J L Brewer v Just Surveys Ltd: 1401284/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in J L Brewer v Just Surveys Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6811de98ddb2b0afb5e04248/Jamie_Lee_Brewer_-vs-_Just_Surveys_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
Help with other UK income on your Self Assessment tax return
Source: gov.uk (2025-09-11)

Find information on completing the other UK income section of your Self Assessment tax return.

You may need to declare other UK income on your self assessment tax return, including:
- interest from securities
- life insurance gains
- share schemes
- employment lump sums
If you own shares in a company and have received a dividend payment, you can check how to report them on your Self Assessment tax return (https://www.gov.uk/tax-on-dividends/how-to-report-tax-on-dividends).

If your employer has offered you company shares as a reward for working for them, you can find out if you’ll need to pay tax on Employee Share Schemes (https://www.gov.uk/tax-employee-share-schemes).

Helpsheets for filling in your tax return

Helpsheets provide information that can help you complete different sections of your Self Assessment tax return.

Employment-related shares and securities

Find out how to work out the taxable amount on your employment-related shares and securities (HS305) (https://www.gov.uk/government/publications/employee-shares-and-securities-further-guidance-hs305-self-assessment-helpsheet).

Gains on UK life insurance policies

If you have gains on UK life insurance policies (HS320) (https://www.gov.uk/government/publications/gains-on-uk-life-insurance-policies-hs320-self-assessment-helpsheet), you can find out:
- who should report the gain on the UK life insurance policy
- how to report the gain
- if you are entitled to any reliefs
Accrued Income Scheme

Use the helpsheet on the Accrued Income Scheme (HS343) (https://www.gov.uk/government/publications/accrued-income-scheme-hs343-self-assessment-helpsheet) to:
- decide if the Accrued Income Scheme applies to you
- work out your accrued income profits or losses if the scheme does apply
Other taxable income for Self Assessment

If you have other taxable income (HS325) (https://www.gov.uk/government/publications/other-taxable-income-hs325-self-assessment-helpsheet) you can work out any tax you need to pay on income such as:
- casual earnings
- commission
- freelance income
HMRC YouTube video

Watch a recorded webinar about other income and tax reliefs on your online tax return.

Other income and tax reliefs on your online tax return (https://www.youtube.com/watch?v=DvYwU6l_w3M)

You will learn about other income, such as:
- UK interest
- dividend income
- state pensions
- High Income Child Benefit Charge
IHTM27172 - Foreign property: Double Taxation Conventions: Sweden
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 IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Where the transferor was, according to the Double Taxation Convention,:

domiciled or resident in Sweden and

had not been domiciled in the UK or was not a long-term UK resident within the 10 years of the transfer

the UK must waive its taxing rights on any asset the transferor held that was within Article 5, even if it was situated in the UK. Any such claim should be referred to Technical.

Certificate of IHT Paid

Inheritance tax was abolished in Sweden on 31 December 2004. In view of the six-year time limit at Article 13, no further requests for a certificate under Article 12 relating to deaths for the period before abolition are now expected. If you do receive one, refer the case to Technical.
VAT and overseas goods sent to the UK and returned to the seller
Source: gov.uk (2025-06-20)

How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.

How you deal with the VAT on goods sent back to you from customers in the UK depends on:
- where the goods were originally sent from
- when you originally sent the goods
- how much the goods were valued at
- when the goods were returned to you
- if you’re registered for UK VAT
Goods sent to the UK and returned for a refund

Adjust your VAT return for the VAT on the returned goods if you originally charged VAT and have refunded it to the customer.

You do not need to amend your VAT return if you did not originally charge VAT.

Goods returned from the UK and replaced

If a customer returns goods to you and you send a replacement you should make an adjustment on your VAT return if the value of the goods are different.

Find out more about the replacement of returned goods in section 18.3 of VAT Notice 700 (https://www.gov.uk/guidance/vat-guide-notice-700#replacement-of-returned-goods).
Statistics: equalities analysis
Source: gov.uk (2025-12-11)

Statistics on how attainment gaps for students with different characteristics in England vary over time for GCSEs, A levels and a subset of vocational and technical qualifications

Overview

Ofqual routinely analyses how attainment gaps for students with different characteristics (some of which are protected) and socio-economic status vary over time.

Full reports are linked below for releases in 2021 and 2022.

Since 2023, results have been published in an interactive format on Ofqual Analytics (https://analytics.ofqual.gov.uk/apps/AllQualifications/Equalities/). This interactive tool allows users to explore how differences in results between groups of students with different characteristics and socioeconomic status have changed in relation to previous years. Links below contain executive summaries only for these years.
Apply for agricultural tenancy succession if a tenant retires: Form TASR211
Source: gov.uk (2025-02-17)

Use this form to apply for agricultural tenancy succession if a tenant retires.

Open a document

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

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

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

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

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

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Judicial Appointments Commission reappointment
Source: gov.uk (2025-10-28)

His Majesty The King, on the advice of the Lord Chancellor, has approved the reappointment of the Hon Mr Justice Adam Johnson as a Senior Judicial Commissioner of the Judicial Appointments Commission.

His Majesty The King has approved the reappointment of the Hon Mr Justice Adam Johnson as a Senior Judicial Commissioner of the Judicial Appointments Commission (JAC) for 1 year commencing 1 October 2025.

JAC is an independent body that selects candidates for judicial office in courts and tribunals in England and Wales, and for some tribunals with a UK-wide jurisdiction.

JAC Commissioners are appointed, under Schedule 12(1) of the Constitutional Reform Act 2005, by His Majesty The King on the recommendation of the Lord Chancellor.

The reappointment of the Hon Mr Justice Adam Johnson was made in accordance with Regulation 10 of the Judicial Appointment Commission Regulations 2013.

Biography

The Honourable Mr Justice Adam Johnson, who has been a High Court judge - assigned to the Chancery Division - since 2020, was admitted as a solicitor in 1990 and took Silk in 2017. He was appointed as a Deputy High Court Judge in 2018.
Pre-entry health assessments: UK resettlement schemes
Source: gov.uk (2025-03-27)

Protocol guidance on the aim, objectives and scope of pre-entry health assessment for individuals who are resettled in the United Kingdom.

It includes details on technical instructions (TI) that guide healthcare professionals carrying out clinical assessments for UK-bound individuals under various resettlement schemes.

We know some of these publications are not fully accessible. If you use assistive technology (such as a screen reader) and need a version of any of these documents in a more accessible format, email xxx@xxx.xx (mailto:xxx@xxx.xx). Tell us what format you need. It will help us if you say what assistive technology you use.
Grant Palmer 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 Grant Palmer 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 Grant Palmer 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
- 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.
DA1 5PP, Finning (UK) Limited: environmental permit issued – EPR/WP3838UH/V004
Source: gov.uk (2025-01-06)

View the permit issued for Long Reach Combined Heat and Power Plant, Dartford under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: Finning (UK) Limited

Installation name: Long Reach Combined Heat and Power Plant

Permit number: EPR/WP3838UH/V004
3D Printing in Greater Manchester
Source: gov.uk (2025-08-22)

An investigation into place-based influences on technology adoption: a case study of 3D Printing in Greater Manchester.

This research explores the factors influencing the adoption of additive manufacturing (3D printing) in the Greater Manchester region.

It draws on evidence from:
- academic literature
- in-depth interviews with businesses adoption 3D printing
- insights from organisations supporting the local 3D printing ecosystem.
The study sets out 4 key principles that can be applied across different regions and technologies to enhance technology adoption, drive growth, and boost productivity.

1. A place-based approach to digital adoption that leverages existing regional technological strengths and boosts contextualised specialisation. 2. A human centric approach to digital tech adoption where skills play a key role. 3. A comprehensive policy perspective that supports tech adoption at each stage of the adoption process. 4. Showcasing and demonstrating the usages and value of 3D printing and other advanced digital technologies could encourage cross sector adoption.

Authors
- Mabel Sanchez Barrioluengo
- Silvia Massini
- Peiyu Zhan
- Wanyu Zhang
- Abdalla Omar
Acknowledgement

The authors gratefully acknowledge the insightful feedback provided by DSIT officials in the Strategic Evidence Team, which has significantly enhanced the focus and readability of this report. Special thanks are extended to all interview participants, whose perspectives and expertise on 3DP adoption have been invaluable in shaping the analysis and inspiring the recommendations offered here.

Similarly, we express our gratitude to Claire Scott from Made Smarter, Alan Dempsey and Carl Diver from PrintCity, and Luke Davies from the Henry Royce Institute for their availability and openness during the interviews, which contributed to develop the case of the 3DP ecosystem in Greater Manchester.

Finally, Murat Kilic and Wajira Mirihanage have been integral members of the technology expert board and have reviewed the final version of the report. Silvia Massini and Mabel Sanchez Barrioluengo also acknowledge funding from UMRI – University of Manchester and the Productivity Institute Economic and Social Research Council (ESRC). Any errors or omissions remain solely the responsibility of the authors
IEIM906201 - Reportable Jurisdictions for the 2024 Reportable Period
Source: gov.uk (2025-10-07)


Reportable Jurisdictions for the 2024 Reportable Period were:

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

**New Zealand is only a reportable jurisdiction with regard to the provision of the rental of immovable property (see IEIM901520 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901520)) or the provision of personal services (see IEIM901510 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901510)). New Zealand is not a reportable jurisdiction with regard to the sale of goods (see IEIM901540 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901540)) or the rental of a means of transport (see IEIM901530 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim901530)). Therefore platform operators should not report information to HMRC in respect of sellers who have sold goods or provided the rental of a means of transport who are resident in New Zealand.
London & Quadrant Housing Trust
Source: gov.uk (2025-08-27)

The Regulator of Social Housing's view of how well London & Quadrant Housing Trust 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.
71 Manor Road, Hastings, East Sussex, TN34 3LJ: HAV/21UD/MNR/2025/0611
Source: gov.uk (2025-05-09)

Southern Region, Mr I Perry BSc FRICS, Mr N Robinson FRICS and Judge Arrow on 6 March 2025

Read the full decision in TN34 3LJ_HAV/21UD/MNR/2025/0611_decision (https://assets.publishing.service.gov.uk/media/67f698bee3c60873d6c90e0d/71_Manor_Road__Decision.pdf) Read the summary reasons in TN34 3LJ_HAV/21UD/MNR/2025/0611_reasons (https://assets.publishing.service.gov.uk/media/67f698fb32b0da5c2a09e27e/71_Manor_Road__Summary_Reasons.pdf)