theodi/ndl-core-corpus huggingface dataset:
Creative industries and Research and Development tax reliefs: administrative changes
Source: gov.uk (2025-11-26)

This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.

This measure clarifies the tax treatment of payments made between group companies in return for either surrendered:
- Research and Development Expenditure Credit (RDEC)
- Audio-Visual Expenditure Credit (AVEC)
- Video Games Expenditure Credit (VGEC)
This measure:
- updates the transitional rules between Video Games Tax Relief and VGEC
- makes minor changes to special credit for visual effects, which is part of AVEC
Miss N Malone v Fika Recruitment Ltd: 6009047/2024
Source: gov.uk (2025-09-04)

Employment Tribunal decision.

Read the full decision in Miss N Malone v Fika Recruitment Ltd: 6009047/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68b98cbb11b4ded2da19fe26/Miss_N_Malone_v_Fika_Recruitment_6009047_2024.pdf).
Miss J Worthington v Believe Achieve CIC: 6004103/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Miss J Worthington v Believe Achieve CIC: 6004103/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68d50eace65dc716bfb1dd90/Miss_J_Worthington_v_Believe_Achieve_CIC_-_6004103_2024_-_Judgment.pdf).
Plato House, 7-21, Greek Street,  Liverpool LS 5QJ : MAN/00BY/LSC/2022/0092; 0110 & 0121
Source: gov.uk (2025-06-18)

Northern Region Judge Wood and Tribunal Member Mr Elliott sitting on 30 May 2025

Read the full decision in Plato House, 7-21, Greek Street, Liverpool LS 5QJ : MAN/00BY/LSC/2022/0092; 0110 & 0121 (https://assets.publishing.service.gov.uk/media/68467df30392ed9b784c0165/Various_Apartments_at_Plato_House.pdf)
Mrs K Halberda v Amy Lucy Ltd (In Voluntary Liquidation) and Secretary of State Department of Business and Trade: 1306145/2023
Source: gov.uk (2025-02-05)

Employment Tribunal decision.

Read the full decision in Mrs K Halberda v Amy Lucy Ltd (In Voluntary Liquidation) and Secretary of State Department of Business and Trade: 1306145/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/679cbc263bd16ee4b57adf26/K_Halberda_v_Amy_Lucy_Limited__In_Voluntary_Liquidation____Secretary_of_State_Department_of_Business_and_Trade_-_1306145.2023_-_Strike_Out_Judgment.pdf).
Drought: managing water supply
Source: gov.uk (2025-06-16)

How water companies plan for dry weather and drought to make sure they can supply water and protect the environment.

Water companies write drought plans every 5 years and use the water company drought plan guideline (https://www.gov.uk/government/publications/water-company-drought-plan-guideline-2025) to do this.

This document explains:
- what water companies are expected to include in their drought plans and the guidance available
- how customers and others can comment on water company drought plans
Water companies which are wholly or mainly in Wales, or wholly or mainly in England but have sources in Wales, should refer to the Water company drought plan technical guideline (https://cdn.cyfoethnaturiol.cymru/4hihubjr/water-company-drought-plan-technical-guidance.pdf) from Natural Resources Wales when they develop their drought plans. See more information from Natural Resources Wales on drought planning and management (https://naturalresources.wales/guidance-and-advice/environmental-topics/water-management-and-quality/drought-planning-and-management).
SPE13600 - Tax free shopping: operation of the scheme (NI ONLY)
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).

At the point of sale, it is the retailers commercial decision whether the goods are sold to entitled customers on a duty inclusive or exclusive basis, this must be clearly identified in the IP application. If sales will be made on a duty inclusive price, details of how refunds will be made to the entitled customer must be provided (see SPE13610 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13610)).

For IP purposes, if the VAT 407 is use, it must contain the following information:
- a unique sales invoice reference, and
- the retailers IP authorisation number.
If the VAT 407 form is not used, the traveller's boarding card reference number and a sales invoice clearly identifying the goods must be provided.

The following details must always be for IP purposes:
- details of the retailer
- details of the customer
- export destination and
- description of the goods.
https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Mrs A Robinson v The Estate of Lloyd Baines: 6007253/2024
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mrs A Robinson v The Estate of Lloyd Baines: 6007253/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/680767f50324470d6a394e39/Mrs_Audrey_Robinson_-_v_-The_Estate_of_Lloyd_Baines___6007253-2024_-_Judgment.pdf).

Read the full decision in Mrs A Robinson v The Estate of Lloyd Baines: 6007253/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68947393586f9c936065695a/Mrs_Audrey_Robinson_v_The_Estate_of_Lloyd_Baines_6007253.2024_Written_Reasons.pdf).
Yemen will only prosper when all Yemenis can play their role in building a better future for their country: UK statement at the UN Security Council
Source: gov.uk (2025-01-15)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN Security Council meeting on Yemen.

First, we welcome the visits and continuing efforts of both WHO Director-General Tedros and Special Envoy Grundberg to secure the release of detainees.

We are deeply concerned about claims of Houthis further arbitrary and unlawful detentions of Yemeni citizens.

We call on this Council to unite in condemning Houthi detentions in the strongest terms and demand that the Houthis immediately and unconditionally release all those detained, enabling a safe operating environment for the delivery of humanitarian assistance to those most in need.

This is more important than ever with nearly 20 million Yemenis now in need of assistance, as Ms Msuya spelled out so starkly for us.

Second, the UK will continue to support Freedom of Navigation including in the Red Sea and the Gulf of Aden and we look forward to the extension later today of the mandate of UNSCR 2722.

The UK condemns the ongoing and reckless Houthi attacks against Israeli population centres.

We are clear on Israel’s right to self-defence against these attacks.

But this must be done in compliance with Israel’s international humanitarian law obligations, including the need to avoid damage to critical civilian infrastructure such as Hodeidah port, the main entry point for food and humanitarian supplies into Yemen.

Third, the UK is resolute in our support to the Government of Yemen and that is why we are co-hosting an event this month to galvanise international support for the Government as the legitimate representatives of the Yemeni people, and in order to promote stability and stable governance.

Yemen can only truly prosper, when all Yemenis are able to play their role in building a better future for their country.

Finally, President, on the occasion of General Beary’s final briefing to this Council I would like to commend his efforts in support of UNMHA and the Yemeni people in Hodeidah Governorate. I thank him for his service.
Ms L Ward v Brighter Futures Housing Association Ltd: 6001222/2025
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in Ms L Ward v Brighter Futures Housing Association Ltd: 6001222/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68c00739eeb238b20672a879/Laura_Ward_v_Brighter_Futures_Housing_Association_Limited_-_6001222.2025_-_SO_Judgment.pdf).
NRS supercharges low carbon innovation in North Wales
Source: gov.uk (2025-11-04)

Nuclear Restoration Services (NRS) has announced a £389,000 funding boost to the Egni team at Menai Science Park (M-SParc) Anglesey.

“At NRS, our mission goes far beyond decommissioning and site restoration.” said Rob Fletcher, CEO of NRS.

“We’re shaping a legacy - one that empowers future generations through sustainability and innovation. Our commitment to net zero is embedded in everything we do, from transforming our operations to investing in low-carbon solutions.

“That’s why it’s so meaningful to award this funding to the Egni project,” he continued.

“Their work is powering a wave of low-carbon innovation across North Wales - supporting businesses, inspiring young people, and driving real change. We’re proud to help accelerate their impact.”

This second and final phase of a three-year socio-economic programme builds on the success of the initial £360,000 awarded by the Nuclear Decommissioning Authority (NDA) in 2021, which established Egni’s dedicated low carbon team. Since its inception, the team has delivered over 5,000 hours of expert business support, attracted more than £7 million in investment, and inspired thousands of schoolchildren through STEM outreach.

The funding announcement was made by Jamie Reed, NDA Director of Socio-economics, during the eighth annual Egni Conference at M-SParc, coinciding with Wales Climate Week 2025.

“It’s especially fitting to share this news during Wales Climate Week – a celebration of the bold steps being taken to build a cleaner, greener, stronger Wales,” said Jamie.

“The Egni team’s work is a shining example of how low carbon innovation can drive sustainable change across the region.”

Dr Debbie Jones, M-SParc’s Low Carbon Innovation Manager, expressed excitement about the new project:

“We’re thrilled to receive this incredible support from NRS to launch our next phase – Powering Impact from the Energy Sector. This will enable us to deepen our support for regional businesses, foster innovation, and position North Wales as a leader in the net-zero transition.

“The investment will also support the development of a second M-SParc building – Egni – envisioned as a self-sustaining innovation hub for low carbon enterprises, helping to grow the regional economy beyond 2027.”

Marine renewable energy event

Since 2005, the NDA and NRS has invested almost £16m of socio-economic funding to support large scale, transformational and permanent change across Anglesey and Gwynedd, in North Wales.

This support has created hundreds of sustainable businesses, thousands of employment opportunities and leveraged millions more in additional funding.

Find out more about the NRS socio-economic funding scheme (https://www.gov.uk/government/collections/nrs-working-with-our-communities).

Find out more about the Egni project (https://m-sparc.com/).
Non-native (alien) species: apply for a licence to release them (A03 and LR03)
Source: gov.uk (2025-08-18)

Apply for a licence to release non-native (alien) and schedule 9 species, or capture, possess or transport native Eurasian beavers and release them into secure enclosures. Includes how to report your actions.

You must apply for an A03 licence to:
- release non-native (alien) species
- release species listed in schedule 9 of the Wildlife and Countryside Act (http://www.legislation.gov.uk/ukpga/1981/69/schedule/9)
- release native Eurasian beavers into secure enclosures (https://www.gov.uk/guidance/beavers-releasing-native-beavers-into-secure-enclosures)
- capture, possess or transport Eurasian beavers to release into secure enclosures
This licence does not apply to reintroducing a species into the wild for conservation purposes. Follow the guidance on species reintroduction (https://www.gov.uk/government/publications/reintroductions-and-conservation-translocations-in-england-code-guidance-and-forms) for more information.

Natural England will no longer grant a licence to release non-native (alien) species listed under the Invasive Alien Species Order 2019. This includes:
- grey squirrels
- Egyptian geese
- muntjac deer
You must use licence IAS A01 (https://www.gov.uk/government/publications/invasive-alien-species-licence-to-move-and-keep-them-in-captivity-ias-a01) to move or keep invasive non-native (alien) species for welfare purposes.

What you must include in your application

On your application form (A03), you must include:
- a summary of why you need to apply and the purpose of releasing the species
- details of the species
- capture and release details, if appropriate, including timings and markings you’ll use
- how you’ll monitor any released animals
- health and disease status of wildlife at the release site and species to be released
- what you plan to do with any released animals at the end of the project, if appropriate
- site details, including Ordnance Survey grid references
You must provide evidence of:
- your qualifications and experience
- if you’ve applied for the licence before
- conservation considerations
- authorisation from the landowner or occupier
Send your completed application form to Natural England using the details on the form.

This licence is free. Natural England will contact you within 30 working days of receiving your application, to discuss your proposals.

Releasing native beavers into secure enclosures

Follow the guidance on how to apply for a licence to release Eurasian beavers into secure enclosures (https://www.gov.uk/guidance/beavers-releasing-native-beavers-into-secure-enclosures). New applications will only be granted in very limited circumstances.

Report your actions

You must report any actions you took under this licence using the report form (LR03) provided on this page. You must report no later than 2 weeks after your licence expires, even if you’ve taken no action. Send your completed form by post or email to Natural England using the details on the form.
UN Human Rights Council 60: UK Statement for the Interactive Dialogue on the Report of OHCHR on the Human Rights Situation in Sri Lanka
Source: gov.uk (2025-09-08)

UK Statement for the Interactive Dialogue on the Report of OHCHR on the Human Rights Situation in Sri Lanka. Delivered by the UK's Human Rights Ambassador, Eleanor Sanders.

The United Kingdom thanks the High Commissioner for his report on Sri Lanka and recent visit.

We welcome the government’s commitments on human rights and accountability whilst also stressing the importance of tangible and sustained progress.

Action by the Sri Lankan authorities to exhume and investigate mass grave sites is vital. This should be carried out in line with international standards.

We share the High Commissioner’s continuing concerns around arbitrary detention, custodial deaths, intimidation of human rights defenders, and targeting of minority communities.

We remain deeply concerned about the continued use of legislation such as the Prevention of Terrorism Act to restrict fundamental freedoms despite public commitments to abolish it.

We also encourage the government to re-invigorate the work of domestic institutions focused on reparations and missing persons.

It is crucial that any reconciliation and accountability process is inclusive and comprehensive, has the support of affected communities, builds on past recommendations and meets international standards.

High Commissioner,

We encourage you to take forward your Office’s important work on conflict-related sexual violence and stress the need for this issue to be addressed as a matter of priority in Sri Lanka.

We reaffirm our willingness to work constructively with the government on these issues.

Thank you.
Foreign Influence Registration Scheme: registration and public register
Source: gov.uk (2025-07-24)

Sets out the information which is required at registration and details of the public register of the Foreign Influence Registration Scheme.

The Foreign Influence Registration Scheme (FIRS) protects the safety and interests of the UK by improving the understanding of activity taking place in the UK at the instruction of a foreign state or certain foreign state‑controlled organisations. It is contained within Part 4 of the National Security Act 2023.

This guidance sets out the information which is needed when you register with FIRS. It also includes information about the public register including:
- the specific arrangements which will be published
- the circumstances in which exceptions to publication may apply
- the length of time information is kept on the public register
Give feedback on the FIRS guidance (https://www.homeofficesurveys.homeoffice.gov.uk/s/give-feedback-firs-guidance/).
Teacher misconduct panel outcome: Mr Kieran Atter
Source: gov.uk (2025-09-12)

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 Kieran Atter

Teacher reference number: 1667201

Teacher’s date of birth: 06 July 1990

Location teacher worked: Kent, South East England

Date of professional conduct panel: 20 August 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 Kieran Atter formerly employed in Kent, South East England.

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.
RDRM31040 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: Income and gains that the remittance basis applied to
Source: gov.uk (2025-04-07)


Before 6 April 2013, for individuals who were UK domiciled but not ordinarily resident (NOR), the remittance basis only applied to foreign income.

The remittance basis applied to both foreign income and foreign capital gains for individuals who are not domiciled within the UK (ND).

From 6 April 2013 the concept of ordinary residence was removed from the statue for most tax purposes. For tax years 2013-2014 onwards the remittance basis could only be claimed by people who are not domiciled in the UK.

From 6 April 2017 the remittance basis did not apply to either an individuals' foreign income or foreign capital gains if they were deemed domiciled in the UK.

From 6 April 2025 it is no longer possible to use the remittance basis of taxation.

For tax years 2012-2013 and earlier, there was a key difference between NORs and NDs in respect of capital gains. Any capital gains arising to individuals who were domiciled within the UK but were NOR could not be taxed on the remittance basis, even if the individual used the remittance basis in respect of their foreign income.

Note: An individual who was UK domiciled but NOR and who claimed the remittance basis still lost their capital gains Annual Exempt Amount. (refer to RDRM32040 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32040)).

There are also differences in what is classified as ‘relevant foreign earnings’ depending on whether the employee was NOR or ND. These are discussed at RDRM31120 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm31120) - also refer to the Employment Income Manual EIM40001 onwards.
123 Westminster Bridge Road SE1 7HR : LON/00AY/OCE/2025/0005
Source: gov.uk (2025-04-11)

Residential Property Tribunal Decision of Mr D Jagger MRICS dated 26 March 2025.

Read Full Decision in DECISION _123 Westminster Bridge Road SE1 7HR - LON_00AY_OCE_2025_0005 (https://assets.publishing.service.gov.uk/media/67e44e554038ca2e94412067/DECISION__123_Westminster_Bridge_Road_SE1_7HR_-_LON_00AY_OCE_2025_0005.pdf)
HMS Agamemnon completes first dive
Source: gov.uk (2025-10-12)

HMS Agamemnon, the sixth Astute Class submarine has successfully completed her first underwater dive.

HMS Agamemnon, the sixth Astute Class submarine, is another step closer to joining the UK’s in-service submarine fleet, following the successful completion of her first dive.

Shortly after being commissioned in the presence of His Majesty the King, the dive took place over two days and saw the boat submerged in water in the safety of a dock at BAE Systems in Barrow-in-Furness, under the control of her Royal Navy crew.

A trim dive is a key phase of a submarine’s testing and commissioning prior to her sailing for the first time and joining the in-service fleet. This consists of two activities:
- Basin dive
- Trim and inclining experiment
The basin dive is where many on-board systems are tested, including the ballast tanks which ensure the boat can surface. The trim and inclining experiment is to confirm the centre of gravity of the submarine and is measured by naval architects in both surfaced and submerged conditions.

To measure the centre of gravity of the submarine, 16 tonnes of lead weights are brought on board and moved side-to-side. This movement is also measured by hand using pendulums hung between decks, a method that has been used by naval architects since the 1700s. The results from this also calculate the precise weight and stability, showing how she will perform in-service.

The trials were conducted by BAE Systems and the ship’s staff, and activity was monitored by SDA and Ministry of Defence naval architects and overseers.

These are all key factors in her performance when she formally joins HMS Astute, HMS Ambush, HMS Artful, HMS Audacious and HMS Anson in service.

HMS Agamemnon was officially named in April 2024 and launched in October 2024; she is 97 metres in length and has a displacement of 7,400 tonnes. The Astute Class are the UK’s current attack submarines. They protect the UK’s nuclear deterrent from hostile activity and detection, whilst supporting global operations. They also contribute to protecting maritime task groups and providing global strategic intelligence and reconnaissance gathering.

Want to join this national endeavour? Apply for an SDA job today (https://www.civilservicejobs.service.gov.uk/csr/index.cgi?SID=b3duZXJ0eXBlPWZhaXImcGFnZWFjdGlvbj1zZWFyY2hjb250ZXh0JnBhZ2VjbGFzcz1TZWFyY2gmb3duZXI9NTA3MDAwMCZjb250ZXh0aWQ9MTQzNDU0MDgyJnJlcXNpZz0xNzUzNDU2OTg4LTNlYmFlMDA1ZjVjNzQ3MDFkMDIwYWI2MTQ1YzJmZTY5YmRiNDlmODU=).
AI Airlock Background
Source: gov.uk (2025-06-22)

Background information for MHRA AI Airlock launched in Spring 2024 and is the MHRA’s first regulatory sandbox for AI as a Medical Device (AIaMD) products.

We are updating medical device regulations and guidance for Software as a Medical Device (SaMD) and Artificial Intelligence as a Medical Device (AIaMD) to address challenges and align with global standards.
Trident Military Cigars 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 Trident Military Cigars 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 Trident Military Cigars 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.
Mr M Tiffin v BCP Council: 6002049/2023
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Mr M Tiffin v BCP Council: 6002049/2023 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/690caae1276dd02bc451ab2c/Mr_Martin_Tiffin_v_BCP_Council___6002049.2023___Judgment___29.9.25.pdf).
Application to reconsider a decision for a certificate of entitlement to the right of abode
Source: gov.uk (2025-01-16)

Form RROA to request to reconsider a decision to refuse a certificate of entitlement to the right of abode in the UK.

Use ‘Form RROA’ to request to reconsider a decision to refuse a certificate of entitlement to the right of abode in the United Kingdom.

We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
Colin Martin-Reynolds CMG
Source: gov.uk (2025-09-22)

Colin Martin-Reynolds was sworn in as the Governor of the Falkland Islands and His Majesty’s Commissioner to South Georgia & the South Sandwich Islands in July 2025. Before this, Colin was Director for Organisational Improvement at the Foreign, Commonwealth & Development Office until May 2025. Colin was the British Ambassador to Colombia from September 2019 to July 2022. A career diplomat, he joined the Foreign and Commonwealth Office in 1990. He has served in over 20 embassies across the FCO’s network in a variety of policy and operational roles. Most recent postings include Deputy Head of Mission in Brasilia (2011 to 2013) and Consul General in Washington (2004 to 2008). Colin spent 5 years as the FCO’s Chief Information Officer, leading a major transformation programme overhauling how the Ministry, its global network and its diplomats exploit knowledge through technology. He was awarded a CMG by Her Majesty the Queen Elizabeth in December 2018 in recognition of his contributions to the Foreign & Commonwealth Office. 2025 - Actual Governor of the Falkland Islands and His Majesty’s Commissioner to South Georgia & the South Sandwich Islands 2022 to 2025 Director, Organisational Improvement at the Foreign, Commonwealth & Development Office 2019 to 2022 Colombia, Her Majesty’s Ambassador 2013 to 2018 FCO, Chief Information Officer 2011 to 2013 Brasilia, Deputy Head of Mission 2008 to 2010 FCO, Programme Director, Corporate Services Programme 2004 to 2008 Washington, First Secretary then Counsellor (Change Management) and Consul-General 2002 to 2004 FCO, Deputy Head, Human Resources Directorate 2001 to 2002 FCO, Team Leader, Southern Africa Section, Africa Directorate 1998 to 2001 FCO, Private Secretary to Minister of State 1997 to 1998 FCO, Political Section, United Nations Department

Colin Martin-Reynolds was sworn in as the Governor of the Falkland Islands and His Majesty’s Commissioner to South Georgia & the South Sandwich Islands in July 2025.

Before this, Colin was Director for Organisational Improvement at the Foreign, Commonwealth & Development Office until May 2025.

Colin was the British Ambassador to Colombia from September 2019 to July 2022. A career diplomat, he joined the Foreign and Commonwealth Office in 1990. He has served in over 20 embassies across the FCO’s network in a variety of policy and operational roles.

Most recent postings include Deputy Head of Mission in Brasilia (2011 to 2013) and Consul General in Washington (2004 to 2008). Colin spent 5 years as the FCO’s Chief Information Officer, leading a major transformation programme overhauling how the Ministry, its global network and its diplomats exploit knowledge through technology.

He was awarded a CMG by Her Majesty the Queen Elizabeth in December 2018 in recognition of his contributions to the Foreign & Commonwealth Office.
The engagement model: information for parents
Source: gov.uk (2025-09-15)

This leaflet contains information for parents about the engagement model teacher assessment tool.

Schools use the engagement model to support and assess pupils who are working below the standards of the national curriculum and not engaged in subject-specific study. It may be used for pupils who have special educational needs and disabilities (SEND).

This information is for parents whose children may be assessed under the engagement model. It includes information about:
- what the engagement model is
- why schools are doing the assessment
- how the information that schools record will be used
Hatton Traffic Management 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 Hatton Traffic Management 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 Hatton Traffic Management 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
- 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.
M Rolfe v Heartlands Trust: 1401363/2024
Source: gov.uk (2025-02-17)

Employment Tribunal decision.

Read the full decision in M Rolfe v Heartlands Trust: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67ab28511a116437c7ed88d7/M_Rolfe_-vs-_HEARTLANDS_TRUST_-_xx-xxxx-xxxx_-_Judgment.pdf).
SAM20040 - Assessments: stand-alone assessments: capital gains - withdrawal of roll-over relief
Source: gov.uk (2025-09-05)


An assessment may be required if a declaration for provisional roll-over relief, see section 153A, has been made and either the period of provisional roll-over relief has expired or the claim has been withdrawn.

Detailed guidance on provisional relief can be found in the Capital Gains Manual at CG60310.

If the claim is withdrawn within the time limit for amending the SA return for the year of claim, a taxpayer amendment to the self assessment may be agreed. No stand-alone assessment will then be necessary.

Notes:

1.

SA payments on account for the year following the year of assessment shouldn't be amended.

2.

The relevant due date for Section 86 TMA1970/ Section 101 FA2009 interest purposes will be the statutory dates for the year of assessment.
Miss S Ashby v Qube Learning and Secretary of State for Business and Trade: 1303307/2023
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Miss S Ashby v Qube Learning: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/64df472d3fde61000d4a54ad/Miss_S_Ashby_V_Qube_Learning_-_1303307_2023_judgment.pdf).

Read the full decision in Miss S Ashby v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67d82ca01d56337f06b11f6e/Miss_S_Ashby_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_xx-xxxx-xxxx__-Judgment.pdf).
F Mendoza v Nagawa Ltd: 6017276/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in F Mendoza v Nagawa Ltd: 6017276/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68baa4b2536d629f9c82ab32/Floyd_Mendoza_v_Nagawa_Ltd_-_6017276_2024_-_Judgment___Reasons.pdf).
Mrs R H McLean v Coakley Opticians Ltd: 3309123/2024 and 3300611/2025
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mrs R H McLean v Coakley Opticians Ltd: 3309123/2024 and 3300611/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68c2e31f7596dbfa052bfece/Mrs_R_H_McLean___v_-_Coakley_Opticians_Limited___3309123-2024___3300611-2025_-_Judgment.pdf).
Ignition Driver Recruitment 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 Ignition Driver Recruitment 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 Ignition Driver Recruitment 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:

We also pledge the following:

Employment support to members of the Armed Forces Community.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
79 St. Anns Road, Southend-on-Sea Essex SS2 5AT: CAM/33UF/HNA/2022/0009
Source: gov.uk (2025-08-14)

Eastern Region Tribunal Judge S Evans & Mr Roland Thomas heard on 7th February 2024

Read the decision in full79 St. Anns Road, Southend-on-Sea Essex SS2 5AT: CAM/33UF/HNA/2022/0009 (https://assets.publishing.service.gov.uk/media/66e2c7bf9731e3edf1d6a634/CAM-00KF-HNA-2023-0005_79_St_Anns_Road_SS2_5AT.pdf)
COM80200 - Interest: how interest is calculated: common period rules
Source: gov.uk (2025-11-17)


This page is currently under review

Introduction

If:
- a potential CT repayment is to be allocated against CT arrears, but not interest or penalties
- there is a common period during which the repayable tax is attracting repayment interest
- has attracted credit interest
- the CT arrear will attract credit, debit, or late payment interest
then COTAX applies common period rules.

The following action guides explain how COTAX applies the rules in different circumstances:
- COM80210 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80210) relates to reallocating from tax to tax when the receiving Accounting Period (AP) is not a QIP (Quarterly Instalment Payment) case
- COM80220 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80220) relates to reallocating from tax to tax when the receiving AP is a potential or definite QIP
- COM80230 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80230) relates to reallocating from tax to either penalty or interest, regardless of the QIP status of the receiving AP
Explora Foundation
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 Explora Foundation 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 Explora Foundation 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
- 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.
Mr M Crouch v Hayden Chilled Ltd (in Liquidation): 4104328/2023
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Mr M Crouch v Hayden Chilled Ltd: 4104328/2023 - Judgment (https://assets.publishing.service.gov.uk/media/65969fefc23a10000d8d0b76/4104328.2023_-_Crouch_v_Hayden_Chilled_Ltd_-_Judgement_.pdf).

Read the full decision in Mr M Crouch v Hayden Chilled Ltd: 4104328/2023 - Reasons (https://assets.publishing.service.gov.uk/media/65b122df160765001118f801/4104328.2023_-_Crouch_v_Hayden_Chilled_Ltd_-_Judgement_....pdf).

Read the full decision in Mr M Crouch v Hayden Chilled Ltd (in Liquidation): 4104328/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67bc507dff9676313f353442/4104328.2023_Mr_M_Crouch_v_Hayden_Chilled_Ltd__In_Liquidation__.pdf).
Ground Control
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 Ground Control 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 Ground Control 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
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.
112 Offord Road, London, N1 1PF: LON/00BG/MNR/2024/0027
Source: gov.uk (2025-07-23)

Residential Property Tribunal Decision of Judge Ratcliff and Mr Miller on 01 July 2025

Read the full Decision in 112 Offord Road, London, N1 1PF: LON/00BG/MNR/2024/0027 (https://assets.publishing.service.gov.uk/media/6866b4c8d520affe4e581cb9/250701_112_Offord_Road_Decision_.pdf) 112 Offord Road, London, N1 1PF: LON/00BG/MNR/2024/0027 (https://assets.publishing.service.gov.uk/media/6866b4f7e134dfbc2e9e6d83/250701_112_Offord_Rd-Full_Reasons.pdf)