theodi/ndl-core-corpus huggingface dataset:
Mr E Fox v Glasgow City Council and Cordia (Services) LLP: 114370/2009
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mr E Fox v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/682c304f50dbd3ce8372ac23/Mr_E_Fox_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_Judgment.pdf).
Bus and coach security
Source: gov.uk (2025-12-02)

Security best practice for bus and coach operators and owners or managers of bus and coach stations and depots.

Security best practice guidance for bus and coach operators and station and depot managers.

The guidance contains best practice on:
- security threats
- station, terminus and interchange security
- vehicle and depot security
- building and sustaining a security culture
- cross-border operations
- training and exercising
- increased threat level security enhancements
This guidance replaces the third edition released in July 2018 (https://webarchive.nationalarchives.gov.uk/ukgwa/20180310020250/https://www.gov.uk/government/publications/bus-and-coach-security-recommended-best-practice).

This guidance will be updated to reflect any factual changes or changes in best practice.

There is also guidance on security measures to prevent commercial vehicles from being used as weapons in acts of terrorism and serious and organised crime (https://knowledge.bsigroup.com/products/commercially-operated-vehicles-framework-for-mitigating-security-risks-from-malicious-use-specification?version=standard).
CTM15560 - Distributions: general: reciprocal arrangements
Source: gov.uk (2025-07-28)


CTA10/S1112 is an anti-avoidance provision that applies where two or more companies enter into arrangements to make distributions to each other's members. In these circumstances the legislation treats anything done by one of the companies as if it had been done by any of the others.

For example, if companies A and B enter arrangements whereby:
- company A makes payments to company B's members, and
- company B makes payments to company A's members,
then the payments are treated as distributions.
Unit G30 Olympic House Somerford Grove, London N16 7RZ : LON/00AM/HMF/2021/0284
Source: gov.uk (2025-03-26)

Residential Property Tribunal Decision of Judge Robert Latham and Steve Wheeler MCIEH CEnvH dated 07 March 2025.

Read Full Decision in Unit G30 Olympic House Somerford Grove, London N16 7RZ_LON-00AM-HMF-2021-0284 (https://assets.publishing.service.gov.uk/media/67cf2139d38a67eb3afaa666/Unit_G30_Olympic_House_Somerford_Grove__London_N16_7RZ_LON-00AM-HMF-2021-0284.pdf)
Harvest Healthcare
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 Harvest Healthcare 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 Harvest Healthcare 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
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers; actively encouraging a workforce made from ex-service personnel

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.
FCDO special advisers’ gifts, hospitality and meetings, April to June 2025
Source: gov.uk (2025-09-25)

Data on gifts and hospitality received by Foreign, Commonwealth & Development Office special advisers, and meetings they attended with senior media figures.

The Foreign, Commonwealth & Development Office (FCDO) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received every 3 months.

This data is also on data.gov.uk: Foreign, Commonwealth & Development Office: special advisers’ gifts, hospitality and meetings (https://ckan.publishing.service.gov.uk/dataset/fcdo-special-advisers-gifts-hospitality-and-meetings).
Neotherm 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 Neotherm 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 Neotherm 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.
ARTES Call 2
Source: gov.uk (2025-05-23)

Apply for UK Space Agency funding for AI for Satcom and Ground Station Innovation.

The UK subscribed £190 million to the ARTES (Advanced Research in Telecommunications Systems) programme in 2022 to support the UK satellite telecommunications industry. This is a commercially driven programme, designed to support UK businesses to deliver new technologies, products and services. The programme can cover development of components, systems or services, and any aspect or combination of the space, ground or network segments.

AI for Satcom

To apply under the AI for Satcom call of the European Space Agency (ESA) ARTES programme for funding, UK companies will first require approval for their proposal from their ‘National Delegate’. In the UK approvals are considered through various funding calls spread across the year. These fall into two categories; themed calls supporting specific technologies or general calls, for any eligible proposals.

Watch a webinar for the AI for Satcom call held on Tuesday 6 May (https://youtu.be/qn0DczB2o34).

Ground Station Innovation

This ground station innovation call is a targeted call for expressions of interest in developing the latest innovation in satellite gateway technology under the various initiatives of the European Space Agency (ESA) ARTES Programme. The call will make up to £10 million of UK funding available, with the UK Space Agency looking to support up to 5 projects of up to £2 million. Possible technologies include both Radio Frequency and Optical Satellite Gateways as well the development of components, systems or services to support these technologies.

Watch a webinar for the Ground Station Innovation call held on Thursday 15 May (https://youtu.be/b0cqFQIFqAU).
NHS North Manchester CCG
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 NHS North Manchester CCG 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 NHS North Manchester CCG 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
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.
Product Safety Report: Blue and White Fleece Teddy Bear Baby Sleeping Bag sold via Fruugo (2503-0113)
Source: gov.uk (2025-03-28)

Product Safety Report for Blue and White Fleece Teddy Bear Baby Sleeping Bag sold via Fruugo presenting a serious risk of suffocation.

Summary

Product: Blue and White Teddy Bear Wrap Baby Sleeping Bag sold via Fruugo

Hazard: The product presents a serious risk of suffocation as the product has no arm openings, and a baby may slip down into the sleep bag while unattended.

Corrective action: The listing has been removed by the online marketplace (Fruugo).

Product information

Hazard

The product presents a serious risk of suffocation as the product has no arm openings. This could lead to the suffocation of the baby if they slip down into the sleep bag while unattended, and the garment covers their face.

The product has a hood which is not permitted in the relevant standard, BS EN 16781:2018. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face, presenting a suffocation hazard.

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

Corrective action

The listing has been removed by the online marketplace (Fruugo).

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2503-0113

Notified by: Office for Product Safety and Standards
Teacher misconduct panel outcome: Mr Luke Berry
Source: gov.uk (2025-04-01)

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 Luke Berry

Teacher reference number: 1081766

Teacher’s date of birth: 07 May 1988

Location teacher worked: Essex

Date of professional conduct panel: 27 March 2025 to 27 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 Luke Berry, formerly employed in Essex.

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.
Mr L Ramos v (1) Clean Therapy Ltd (2) Katarzyna Danso (3) Anna Adamczyk (all debarred): [2025] EAT 16
Source: gov.uk (2025-02-05)

Employment Appeal Tribunal Judgment of Mrs Justice Eady, Mr Nick Aziz and Mr Steven Torrance on 31 January 2025.

Read the full Judgment in Mr L Ramos v (1) Clean Therapy Ltd (2) Katarzyna Danso (3) Anna Adamczyk (all debarred) [2025] EAT 16 (https://assets.publishing.service.gov.uk/media/679ca1ab1d14e76535afb628/Mr_L_Ramos_v__1__Clean_Therapy_Ltd__2__Katarzyna_Danso__3__Anna_Adamczyk__all_debarred___2025__EAT_16.pdf).
Mr S Offord and Ms R Smith v Mona Dairy (in Administration): 1604147/2024 and 1604148/2024
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr S Offord and Ms R Smith v Mona Dairy (in Administration): 1604147/2024 and 1604148/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/686e6b2d2557debd867cbea1/1604147.2024___1604148.2024_S_Offord___R_Smith_v_Mona_Dairy__in_administration__-_SO_Judgment__Draft_.pdf).
Mr S Yasin v Boehringer Ingelheim Ltd: 3305408/2022
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mr S Yasin v Boehringer Ingelheim Ltd: 3305408/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a1fcd7ad556423b636c9ea/Mr_S_Yasin_v_Boehringer_Ingelheim_Limited_-_3305408_2022.pdf).
INCHP11240 - Procedures: procedure 12: Direct Trader Input (DTI) / Customs Input Entry (CIE) clearance
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
SPE13440 - Production accessories: rate of yield
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).

Although catalysts are not found in the processed products, a rate of yield for the catalyst used during processing must be established so that duty liability on the catalyst used to produce each processed product can be accounted for.

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
Media Act: supporting documents
Source: gov.uk (2025-05-06)

Supporting documentation relating to implementation of the Media Act 2024.

The Media Act 2024 (https://www.legislation.gov.uk/ukpga/2024/15/contents), which received royal assent on 24 May 2024, reforms television and radio broadcasting regulation in the UK. DCMS and Ofcom are now in the process of implementing the Act (more information can be found on Ofcom’s website (https://www.ofcom.org.uk/tv-radio-and-on-demand/Media-Act-Implementation/)).

The draft statutory instruments (SIs) published on this page are provided in order to support consultation work. They may be subject to further amendment prior to laying before Parliament and, once laid, they will be subject to the draft affirmative procedure, requiring debate and approval in both Houses of Parliament before they can become law.

See the supporting documents for the Media Bill (https://www.gov.uk/government/publications/media-bill-supporting-documents)
Morris Communications
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 Morris Communications 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 Morris Communications 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.
Flat 3, 291 Stanstead Road, Forest Hill, London, SE23 1JB: LON/00AZ/F77/2025/0028
Source: gov.uk (2025-05-09)

Residential Property Tribunal Decision of Judge Tagliavini on Date 2 April 2025

Read the full decision in Flat 3, 291 Stanstead Road, Forest Hill, London, SE23 1JB: LON/00AZ/F77/2025/0028 (https://assets.publishing.service.gov.uk/media/6808bfa58c1316be7978e745/Decision_-_Flat_3__291_Stanstead_Road__Forest_Hill__London__SE23_1JB.pdf). Read the summary reasons in Flat 3, 291 Stanstead Road, Forest Hill, London, SE23 1JB: LON/00AZ/F77/2025/0028 (https://assets.publishing.service.gov.uk/media/6808bfb44dd7e0f8897a6211/Summary_reasons_-Flat_3__291_Stanstead_Road__Forest_Hill__London__SE23_1JB.pdf).
MCA annual report and accounts 2023 to 2024
Source: gov.uk (2025-01-20)

The Maritime and Coastguard Agency's consolidated report and financial statements for the year ended 31 March 2024.

This report sets out the activities of the Maritime and Coastguard Agency (MCA) between 1 April 2023 and 31 March 2024.

It provides detailed information on:
- our strategy and achievements over the period
- our performance against key performance indicators
- our governance arrangements
The financial statements provide detailed accounting and expenditure information for the financial year.
Guernsey, Alderney and Sark: Knowledge Base profile
Source: gov.uk (2025-09-18)

This document contains information about Guernsey, Alderney and Sark to help HM Passport Office staff process passport applications.

This document contains useful information about Guernsey, Alderney and Sark which will assist His Majesty’s Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Guernsey, Alderney and Sark
Protiviti 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 Protiviti 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 Protiviti 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CH600330 - The One to Many Approach: approval: Lite assurance process
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

The Lite Assurance model covers activities such as re-runs within 2 years of original approval with no significant changes in approach and some activities requiring immediate action. You should always follow the steps below:
- Follow the Standards Framework to fully form your idea.
- Identify mandatory and appropriate stakeholders within the Design Community you may need to liaise with.
- Implement and deliver your idea, see CH600500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch600500)
- Evaluate your idea, see CH600600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch600600)
For more information on the assurance process please see the CCG OTM Assurance intranet pages.
CTM15130 - Distributions: general: explanation of terms
Source: gov.uk (2025-07-24)


Below are explanations of some terms used in the distributions legislation.

Share (CTA10/S1117 (1))

Share includes stock and any other interest of a member in a company. It includes the rights of a member in a company limited by guarantee.

Out of assets (CTA10/S1117 (3) and (4))

A distribution is treated as made, or consideration as provided, out of the assets of a company if the cost falls on the company.

New consideration

See CTM15140 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15140).

Repayment of capital (CTA10/S1026)

See CTM15400 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15400).

Principal secured

See CTM15501 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15501).

Security (CTA10/S1117 (1))

This includes a security not creating or providing evidence of a charge on assets.

Interest or other consideration may be paid by a company on money advanced without the issue of a security. In such cases, the interest or other consideration is treated as if paid in respect of a security issued for the advance by the company. As a result, interest on any loan is potentially within the scope of CTA10/S1000 (1) E and S1000 (1) F.

In respect of shares (CTA10/S1113)

In places the distributions legislation refers to something done ‘in respect of’ a share. This means something done to a person as the holder or former holder of a share. It also includes something done as a result of a right granted or offer made in respect of the share.

In appropriate cases CTA10/S1113 can apply to something done at the request or wishes of the shareholder, see CTM15350 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15350).

When a company is a member of a 90 per cent group, ‘in respect of shares in the company’ means in respect of shares in that company or in any other company in the group.

A transaction may lead to two companies becoming, for the first time, members of the same 90 per cent group.

In these circumstances the companies are not treated as members of the same 90 per cent group for the purposes of deciding if a distribution arose as a result of the transaction.
The UK's nuclear deterrent: what you need to know
Source: gov.uk (2025-10-06)

Information about UK nuclear deterrence.

These publications provide an introduction to and overview of the UK’s approach to nuclear deterrence and the Defence Nuclear Enterprise.

Related information
- Dreadnought submarine programme (https://www.gov.uk/government/collections/dreadnought-submarine-programme-the-facts)
- Dreadnought submarine programme: the facts (https://www.gov.uk/government/publications/successor-submarine-programme-factsheet)
- UK nuclear deterrence policy (https://www.gov.uk/government/collections/uk-nuclear-deterrence-policy)
- UK nuclear deterrence (CASD) (https://www.gov.uk/government/collections/uk-nuclear-deterrence-casd)
- Integrated Review of Security, Defence, Development and Foreign Policy 2021: nuclear deterrent (https://www.gov.uk/guidance/integrated-review-of-security-defence-development-and-foreign-policy-2021-nuclear-deterrent).
Low risk waste positions: wood and plant matter
Source: gov.uk (2025-07-18)

The Environment Agency has provided these low risk waste positions (LRWPs) for waste operations that it considers may be suitable for an exemption.

If the Environment Agency provides a LRWP for an activity, you can carry it out without an environmental permit for a waste operation provided that you meet all the conditions.

The Environment Agency may review its LRWPs. It may decide the activity is no longer suitable for a LRWP or that the conditions need changing. You must regularly check that the LRWP you are benefiting from is still in place.

LRWPs for wood and plant matter that have been withdrawn

LRWP 83 was withdrawn on 17 September 2024 as it has been replaced by the regulatory position statement (RPS) Storing, treating and sterilising waste coir: RPS 303 (https://www.gov.uk/government/publications/storing-treating-and-sterilising-waste-coir-rps-303).

LRWP 74 was withdrawn on 2 July 2025 as it has been replaced by the RPS Burning dunnage under a Plant Health Notice: RPS 342 (https://www.gov.uk/government/publications/burning-dunnage-under-a-plant-health-notice-rps-342).

LRWP 64 was withdrawn on 18 July 2025 as it has been replaced by the RPS Burning waste as a fuel in a small appliance: RPS 340 (https://www.gov.uk/government/publications/burning-waste-as-a-fuel-in-a-small-appliance-rps-340).
Mr R Rathee v JSW Steel (UK) Ltd: 6029127/2025
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Mr R Rathee v JSW Steel (UK) Ltd: 6029127/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68dd3325ef1c2f72bc1e4cc3/Mr_R_Rathee_v_JSW_Steel__UK__Limited_-_6029127-2025_-_Interim_Relief.pdf).
Changes to charity compliance measures
Source: gov.uk (2025-07-21)

This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).

This measure makes changes to the charity tax rules for charities and community amateur sports clubs (CASCs) across the UK. The changes affect:
- tainted donations — changing the rules on what is regarded as a tainted donation
- approved charitable investments — requiring all investments to be for the benefit of the charity and not for the avoidance of tax
- attributable income — bringing legacies into the attributable income definition
B M Kelly v Leonardo UK Ltd: 8001497/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in B M Kelly v Leonardo UK Ltd: 8001497/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69303e1bcdec734f4dff4197/B_M_Kelly_v_Leonardo_UK_Limited_-_8001497.2025.pdf).
Mr S Ram v DPD Group UK Ltd: 1301503/2022
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Mr S Ram v DPD Group UK Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67b7017e78dd6cacb71c6a5b/Mr_S_Ram_v_DPD_Group_Uk_Limited_-_xx-xxxx-xxxx-judgment.pdf).
Reducing Parental Conflict
Source: gov.uk (2025-06-12)

Information and resources for leaders, managers and practitioners seeking to improve children’s outcomes by supporting the parental relationship.

Reducing Parental Conflict programme

Some level of arguing and conflict between parents or carers is often a normal part of everyday life. However, there is strong evidence that frequent, intense and poorly resolved parental conflict can have a negative impact on children’s mental health and long term life-chances.

The parental conflict indicator (https://www.gov.uk/government/publications/parental-conflict-indicator-201112-to-201718/parental-conflict-indicator-201112-to-201718) shows 12% of children were living with at least one parent reporting relationship distress. Parental conflict is twice as likely in workless couple-parent families compared to where both parents are working.

In response to this, the government developed the Reducing Parental Conflict programme to reduce parental conflict and improve children’s outcomes. The funding is made available to Local Authorities in England, who work in partnership with a range of experts from relationship and family charities.
BIM20110 - Meaning of trade: general: fiscal purpose not sole purpose
Source: gov.uk (2025-02-21)


Where a fiscal purpose is present, the key issue is whether this is the sole purpose or not. If, on the facts, the transaction is a commercial trading transaction then it is a trading transaction whether or not there is also a fiscally motivated purpose. In Ensign Tankers (Leasing) Ltd v Stokes [1992] 64 TC 617 at page 742F Lord Templeman reviewed (and did not disapprove) the previous decisions in Coates v Arndale Properties Ltd [1984] 59 TC 516, Reed v Nova Securities Ltd [1985] 59 TC 516 and Overseas Containers (Finance) Ltd 61 TC 473. These were cases where some or all of the transactions in question had been held to have no commercial purpose or justification. Consequently the taxpayer was found either not to have carried out a trading transaction (Overseas Containers), or not to have acquired trading stock (Nova and Arndale). Lord Templeman commented, on Arndale, that on a true analysis the company had not traded at all.

Following Parker LJ’s review in New Angel Court v Adam [2004] 76 TC 9, the test is whether the transaction, when viewed as a whole, is a commercial trading transaction. If it has the outward trappings of trade, you should enquire into whether it is a commercial trading transaction. A transaction where the sole purpose is a fiscal one is unlikely to be a commercial trading transaction.

Where a particular statutory provision confers a tax advantage on a transaction, if it is shown to be a trading transaction, the fact that the transaction is also entered into to secure that advantage will not ‘taint’ the transaction and prevent it qualifying as a trading transaction (unless the statutory provision contains a relevant motive test).
Excellence in analysis
Source: gov.uk (2025-02-04)

Celebrating the winners of the 5th Analysis in Government Awards

The winners of the 5th Analysis in Government (AiG) Awards were announced in January.

We received a record-breaking number of outstanding nominations this year, which highlights the extent of the great work going on across government analysis.

Find out more about our winners and their award-winning work on the Analysis Function website (https://analysisfunction.civilservice.gov.uk/news/winners-of-the-5th-analysis-in-government-awards/),
DBT national survey of registered businesses’ exporting behaviours, attitudes and needs 2024
Source: gov.uk (2025-08-14)

Insights into UK companies’ exporting behaviour and attitudes towards exporting, including perceptions around trade barriers, drawn from fieldwork completed between March 2024 and January 2025.

The National Survey of Registered Businesses (NSRB) gathers self-reported data from UK businesses. It:
- measures exporting behaviours, plans, and attitudes
- provides insights into perceptions around barriers to exporting
- informs the design of marketing campaigns such as ‘Made in the UK, Sold to the World’
The NSRB is an annual survey and the ninth wave of the research took place across 2024 and early 2025. The questionnaire is revised each year to reflect the Department for Business and Trade’s priorities. We track some measures consistently which helps us to look at trends over time.

This publication consists of:
- an analytical report, focusing on business respondents with an annual turnover of £500,000 or more
- a technical report, covering background and methodology information
- business respondents with an annual turnover of £500,000 or more
- all business respondents
Associated British Ports Humber
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 Associated British Ports Humber 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 Associated British Ports Humber 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
We also pledge the following:

-Seeking to support the employment of veterans young and old and working with the CTP, and AFMET-North East Lincolnshire, 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.
Social Housing Decarbonisation Fund statistics: January 2025
Source: gov.uk (2025-01-30)

Data to monitor the installation of energy efficiency measures in domestic properties via the Social Housing Decarbonisation Fund (SHDF) scheme in England.

This release includes measures installed and households upgraded under the Social Housing Decarbonisation Fund scheme.

As part of the scheme monitoring, the analysis is shown by measure type and geographical region. The scheme covers England only. Data provided in the monthly release is 2 months in arrears.

These statistics are provisional and are subject to future revisions.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Gloucester Rugby 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 Gloucester Rugby 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 Gloucester Rugby 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.