theodi/ndl-core-corpus huggingface dataset:
Mr R Bryce v Solihull Community Housing Ltd: 1303401/2023
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Mr R Bryce v Solihull Community Housing Ltd: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68517c08cf42a58f50cac9a5/Mr_R_Bryce_v_Solihull_Community_Housing_Limited_-_xx-xxxx-xxxx_-_judgement.pdf).
National Security and Investment notification service: mandatory, voluntary and retrospective forms
Source: gov.uk (2025-10-11)

These forms contain the questions you'll be asked when letting the government know about an acquisition via the National Security and Investment notification service.

You may need to tell the government about certain acquisitions before you can go through with them. You do this by completing and submitting a form through the National Security and Investment notification service - see link below.

This page contains:
- guidance on completing and registering a notification form (https://www.gov.uk/government/publications/national-security-and-investment-notification-service-mandatory-voluntary-and-retrospective-forms/guidance-on-completing-and-registering-a-notification-form)
- copies of the forms which contain the questions you’ll be asked when letting the government know about an acquisition via the notification service
Before you submit your notification please check the guidance on the National Security and Investment Act to see if you need to complete a form (https://www.gov.uk/government/publications/national-security-and-investment-act-prepare-for-new-rules-about-acquisitions#check-if-the-rules-apply-to-your-acquisition).

Once you are ready, Submit a notification through the NSI service (https://nsi.beis.gov.uk).
SPE13410 - Equivalence: genetically modified goods
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Note: This manual is under review and is likely to be withdrawn.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).

When considering an application for equivalence you should strictly follow the 'A/B' rule. Particular attention should be paid to the 'commercial quality' criteria where the application is to import non-modified foods and to export genetically modified foods or vice versa. If there is a restricted market within the UK because of UK consumer concerns, commercial quality criteria would not be met if IP were to be used to offset import duty bills on the non-modified foods against exports of genetically modified foods.

If there are any concerns DEFRA should be consulted for advice.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (5)

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci... (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-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
Product Safety Report: NUISION 5-in-1 Hot Air Styler sold via Amazon (2505-0181)
Source: gov.uk (2025-06-03)

Product Safety Report for NUISION 5-in-1 Hot Air Styler sold via Amazon presenting a serious risk of fire.

Summary

Product: NUISION 5-in-1 Hot Air Styler

Hazard: The product presents a serious risk of fire as the fuse within the plug has insufficient granular filler and is too small.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious risk of fire as the fuse within the plug has insufficient granular filler and is too small. The filler is required to ensure the safe operation of the fuse under fault conditions, and its absence could lead to the plug overheating and/or exploding.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs & Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD case number: 2505-0181

Notified by: Local Authority Trading Standards
Digital histopathology in the NHS cancer screening programmes
Source: gov.uk (2025-02-05)

This guidance for screening programme providers advises on how to implement digital histopathology for the reporting of screening cases.

This guidance for breast, bowel and cervical screening programme providers is essential to ensure new technology is implemented safely, effectively and consistently, following the UK NSC recommendation.

It aims to improve services offered to all participants in the programmes by allowing providers to use technology which should improve workflow, turnaround times and access to second opinions.
Miss R Skalska v CS Three Counties: 3307110/2023
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Miss R Skalska v CS Three Counties: 3307110/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66fd60eee84ae1fd8592ecfb/Miss_R_Skalska_-_v_-_CS_Three_Counties_-_3307110-2023_-_Judgment.pdf).

Read the full decision in Miss R Skalska v CS Three Counties: 3307110/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6748842d6f60e776797239b5/Miss_R_Skalska_v_CS_Three_Counties_3307110.2023_written_reasons.pdf).

Read the full decision in Miss R Skalska v CS Three Counties: 3307110/2023 - Remedy (https://assets.publishing.service.gov.uk/media/67867287f0528401055d23be/Miss_R_Skalska_-_v_-_CS_Three_Counties_Ltd_-_3307110-2023_---_Judgment.pdf).
Mr D Franklin v Lodge Security Ltd: 6021969/2025
Source: gov.uk (2025-10-16)

Employment Tribunal decision.

Read the full decision in Mr D Franklin v Lodge Security Ltd: 6021969/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68877d60b0e1dfe5b5f0e480/Mr_Daniel_Franklin_-v-_Lodge_Security_Ltd_6021969-2025_IRF_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Mr D Franklin v Lodge Security Ltd: 6021969/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/68877d81b0e1dfe5b5f0e481/Mr_Daniel_Franklin_-v-_Lodge_Security_Ltd_6021969-2025_IRF_Reconsideration_Judgment_22.07.25.pdf).

Read the full decision in Mr D Franklin v Lodge Security Ltd: 6021969/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68ef578de7b6794c076bbe63/Mr_D_Franklin_v_Lodge_Security_Limited_Srike_Out_Judgment__2_6021969-2025.pdf).
Catena Lincs
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 Catena Lincs 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 Catena Lincs recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- 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.
IP22 2FF, Mark Blee: environmental permit application advertisement - EPR/YP3226LH/A001
Source: gov.uk (2025-11-26)

View the application submitted by Mark Blee for The Willows, Airfield Road, Diss, IP22 2FF.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Mr V C Murariu v Yusen Logistics (UK) Ltd: 3303600/2024
Source: gov.uk (2025-11-18)

Employment Tribunal decision.

Read the full decision in Mr V C Murariu v Yusen Logistics (UK) Ltd: 3303600/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/69175459493305b49ce6e820/Mr_V_C_Murariu_v_Yusen_Logistics_Ltd_3303600-2024_judgment.pdf).
CTM60060 - Close companies: general: broad definition
Source: gov.uk (2025-10-22)


Subject to certain exceptions, a close company is broadly a company:
- five or fewer participators, see CTM60107 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60107), or
- any number of participators if those participators are directors, or
- more than half the assets of which would be distributed to five or fewer participators, or to participators who are directors, in the event of the winding up of the company, see CTM60320 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60320).
See CTM60100 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60100) onwards as regards the detailed tests to determine whether a company is a close company.

Note that in the guidance on close companies the non-statutory term 'open company' refers to a company which is not a close company.
CISR18640 - The Scheme: miscellaneous: voluntary arrangements
Source: gov.uk (2025-10-16)


CISR18000 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr18000)

Information contents

Voluntary Arrangements

This action guide explains the steps you should take when you are notified that a taxpayer operating as a subcontractor and/or contractor within the Construction Industry Scheme has entered into a voluntary arrangement. It is divided into two as follows
- for individuals follow steps at A below
- for companies follow steps at B below
A - Individuals in voluntary arrangements
- Write to the supervisor asking whether trading has ceased
- Keep a copy of the letter in the CIS31 folder and put the file on BF for a response.
- If trading has ceased, proceed as follows
- if you have access to the SA system, enter details of the insolvency reference and the date on the taxpayer’s SA record using the function Amend Taxpayer Signals following the guidance in the Self-Assessment Manual at SAM106000.
- using the function ‘Maintain Sources’ (again within SA) note that the trade has ceased and the date of cessation on the taxpayers record. (For further guidance refer to the Self-Assessment Manual at SAM106000).
- if you do not have access to the SA system you should send an email to the subcontractors authorising office advising them of details of the bankruptcy and the date trading ceased.
- If trading continues, proceed as follows
- delete the NINO on the taxpayer's SA record and set up a new SA record and file following the guidance in the Self-Assessment Manual at SAM106120.
- cross-reference the old and new taxpayer files with notes on their covers
Gross payment applications from participants in voluntary arrangements present special problems. If you receive an application from a participant you should refer to the guidance at CISR46130 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr46130).

B - Companies in voluntary arrangements
- Write to the supervisor asking
- whether trading has ceased and if so, to state the date of cessation.
- If the company has not ceased in the construction industry, to confirm that it’s day-to-day management remains in the hands of the directors.
- Keep a copy of the letter in the CIS32 folder and put the file on BF for a response.
- If the reply informs you that trading has ceased, notify the relevant COTAX office in writing of the liquidation details together with the cessation date.
- If the reply informs you that trading continues and the day-to-day management of the company remains in the hands of the directors, take no further action.
Gross payment applications from participants in voluntary arrangements present special problems. If you receive an application from a participant you should refer to the guidance at CISR46130. (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr46130)
Product Safety Report: Louvolite Perfect Fit Roller and Vision Blinds Chain Tidy (2508-0141)
Source: gov.uk (2025-09-12)

Product Safety Report for Louvolite Perfect Fit Roller and Vision Blinds Chain Tidy presenting a risk of strangulation.

Summary

Product: Louvolite Perfect Fit Roller and Vision Blinds Chain Tidy

Hazard: The product presents a risk of strangulation as the chain tidy can detach from the frame due to the poor performance of the adhesive pads.

Corrective action: Modification programme.

Product information

Hazard

The product presents a risk of strangulation as the chain tidy can detach from the frame due to the poor performance of the adhesive pads. This may lead to the fixed tension system failing and the cord becoming slack. If a young child were to access the cord, they could become entangled in it and restrict their airways, leading to strangulation.

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

Corrective action

Modification programme.

Louvolite have produced a new screwed retaining clip and are contacting end users directly to supply a replacement retaining clip. Users with an affected chain tidy or users with further queries should contact the Louvolite customer services team on xx-xxxx-xxxx.

Additional information

PSD notification number: 2508-0141

Notified by: Local Authority Trading Standards
Product Safety Report: 1800pcs Jumbo Water Gel Beads sold via Desertcart (2505-0056)
Source: gov.uk (2025-11-12)

Product Safety Report for 1800pcs Jumbo Water Gel Beads presenting a serious asphyxiation and injuries.

Summary

Product: 1800pcs Jumbo Water Gel Beads sold via Desertcart

Hazard: The product, if swallowed in its dehydrated form and expands, presents a serious risk of causing a blockage to the gastrointestinal tract that requires surgical removal.

Corrective action: Consumers should keep this product out of the reach of young children and contact the distributor they purchased from for redress. The listing has been removed by the online marketplace (Desertcart).

Product information

Hazard

The product, if swallowed in its dehydrated form and expands, presents a serious risk of causing a blockage to the gastrointestinal tract that requires surgical removal.

OPSS has published a Product Safety Alert for water beads, which can be accessed at: https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-alert-water-beads-psa7.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

Consumers should keep this product out of the reach of young children and contact the distributor they purchased from for redress.

The listing has been removed from the online marketplace (Desertcart).

Additional information

PSD notification number: 2505-0056

Notified by: Office for Product Safety and Standards
UK-India CETA Chapter 30: Final Provisions
Source: gov.uk (2025-07-24)

Text of chapter 30 of the Comprehensive Economic and Trade Agreement (CETA) between the United Kingdom of Great Britain and Northern Ireland and India.

This chapter sets out processes for the entry into force, amendment, and, if appropriate, termination of the agreement. It also provides a mechanism for the agreement to be extended to the Crown Dependencies and Overseas Territories.

These provisions facilitate smooth implementation, reduce uncertainty, and help sustain trade liberalisation over the lifetime of the agreement.

The agreement is not yet in force. Both the UK and India are required to complete their respective domestic procedures for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.
Decron 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 Decron 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 Decron 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
- 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.
IHTM05041 - Completing the account: completing form IHT400
Source: gov.uk (2025-04-07)


Where an IHT400 (IHTM10021 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10021)) is to be completed, subject to what is said in this manual about reduced accounts (IHTM10471 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10471)), the account and relevant supplementary schedules (IHTM10033 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10033)) must be completed. Where a grant of confirmation is being obtained in Scotland an Inventory form C1 (IHTM05091 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05091)) must also be completed, but the taxpayer or agent does not have to complete certain details on the schedules if they have already been given on the form C1 (IHTM05044 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05044)).

If the personal representative (IHTM05012 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05012)) (PR) is applying for the grant without the help of a solicitor or other agent they have to decide whether to calculate the tax themselves or ask us to do it. If they want us to calculate the tax they should leave the simple calculation on from IHT400 and the form IHT 400 Calculation blank. In all other circumstances all sections of the IHT400 should be completed. Once the IHT400 has been completed it should be signed by all the PRs.

In certain circumstances the completed IHT400 and all the supplementary schedules have to be sent to us before the PRs can go any further with the application for the grant. Where the PR has completed the IHT400 to say that the deceased died;

When not a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) (deaths on or after 6 April 2025) or

When domiciled (IHTM13001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13001)) outside the UK (deaths before 6 April 2025, or

that the deceased was only deemed (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)) domiciled in the UK by virtue of IHTA84/S267 (deaths before 6 April 2025).

Where the PR wants to pay the tax from a National Savings Bank account, or from other national savings investments or British Government stock on the Bank of England register. Information on paying Inheritance Tax from these sources may be found in leaflet IHT 11.

Where the grant is needed for land which was settled property before the deceased’s death and which remains settled property after the death.

Where any of these three situations arise we will tell the PRs what to do next once we have seen the forms.

In all other cases what happens next depends on whether the application is made by a PR who wants us to calculate (IHTM05052 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05052)) the tax or whether the tax is calculated (IHTM05053 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05053)) by the PR or their agent.
71, Hazel Grove, Cowlersley Lane, Linthwaite, Huddersfield HD7 5TQ : MAN/00CZ/LSC/2021/0056
Source: gov.uk (2025-06-24)

Northern Region Judge Rimmer and Tribunal Member Mr J Faulkner sitting on 6 November 2023

Read the full decision in 71, Hazel Grove, Cowlersley Lane, Linthwaite, Huddersfield HD7 5TQ : MAN/00CZ/LSC/2021/0056 (https://assets.publishing.service.gov.uk/media/680e1908faff81833fcae918/71_Hazel_Grove_decision.pdf)
M Bolton v Commissioner of Police of the Metropolis: 2216967/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in M Bolton v Commissioner of Police of the Metropolis: 2216967/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67b323f07c070e71525f5807/Mary_Bolton_v_Commissioner_of_Police_of_the_Metropolis_-_2216967-2023.pdf).
IEIM401565 - Financial Accounts: Depository Account: Central Bank Digital Currencies
Source: gov.uk (2025-11-07)


From 1 January 2026, the definition of Depository Account is expanded to include an account or notional account that represents all Specified Electronic Money Products (see IEIM401560 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim401560)) held for the benefit of a customer, and an account that holds one or more Central Bank Digital Currencies for the benefit of a customer.

The definition of Central Bank Digital Currency is any digital fiat currency issued by a Central Bank.

Fiat currency means the official currency of a jurisdiction, issued by a jurisdiction or by a jurisdiction’s designated Central Bank or monetary authority.
Application form to deregister common land or village greens
Source: gov.uk (2025-12-01)

Application form to deregister, or to deregister and exchange, common land or town or village greens.

Section 16(9) of the Commons Act 2006 requires that an application to deregister and exchange common land or town or village greens may only be made with the consent of any relevant leaseholder of, and the proprietor of any relevant charge over, the release land and any replacement land.

Please note, a non-refundable fee of £4,900 is payable for all applications under section 16 to deregister/exchange common land.
RH14 9EG, Charles Muddle Limited: environmental permit issued – EPR/HP3294HV/V004
Source: gov.uk (2025-11-27)

View the permit issued for Charles Muddle Ltd, Billingshurst under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: Charles Muddle Limited
- Installation name: Charles Muddle Ltd
- Permit number: EPR/HP3294HV/V004
CTM40985 - Particular Trades: mutual concerns: agricultural co- operatives
Source: gov.uk (2025-09-26)


Agricultural co-operatives meet the criteria for mutual concerns if their constitution provides that only members can use the facilities and services they provide.

And if it is a marketing agency
- it sells on behalf of the growers and never owns the produce,
- its members agree to market a certain amount of produce through the co-operative or provide a certain amount for processing, and
- any surplus is shared out among members according to the amount of business they have done with the co-operative recently.
If a co-operative buys produce from members who grow it, then sells it to a third party, the trade is not mutual. However, if a co-operative sells the produce as an agent for the members and makes a surplus from the service, the trade is mutual as long as it passes the other tests for mutuality.
Mrs K Chauhan v Rehoboth24 Healthcare Solutions Ltd: 6015733/2025
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mrs K Chauhan v Rehoboth24 Healthcare Solutions Ltd: 6015733/2025 - Judgment (https://assets.publishing.service.gov.uk/media/686f84aba08d3a3ca3b679c1/Kalpna_Chauhan_v_Rehoboth24_Healthcare_Solutions_Limited_6015733_2025.pdf).
Application to register child as British overseas territories citizen
Source: gov.uk (2025-07-28)

Form to register a child under 18 as a British overseas territories citizen: form MN2.

Use this form to register a child under 18 as a British overseas territories citizen. You should also read the guidance.

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)
Romaquip 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 Romaquip 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 Romaquip 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
- Discounts
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SGSELSG5020 - Particular Destinations: Countries subject to Arms Embargoes
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Licensing exemptions do not apply to countries which are subject to arms embargoes, the current list of these countries can be found at https://www.gov.uk/guidance/current-arms-embargoes-and-other-restrictions
SPE13040 - Inward Processing - conditions and requirements: eligible goods
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).

When an application for IP is received, officers must determine whether the goods require the Commission to perform an economic test (see SPE13010 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13010) 'Economic tests').

Applications must provide clear and concise details of all goods that result from the processing operations described that will be carried out on the goods identified . This must include any Secondary Processed Products (SPPs), also known as 'by-products' of the processing operation and the rate of yield for each product.

If any of these details are not clear or have not been given, you will be unable to determine if the economic code quoted is correct. Applications under economic codes 05, 06, 07 or 09 must be supported by documentary evidence. If details are unclear or have not been provided the applicant will be advised that their application cannot be considered by the Commission until the necessary information has been received.

No authorisation will be approved by the Commission until the need for an economic test has been established.

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
Child Benefit: allow someone to help you with your award (CH105)
Source: gov.uk (2025-07-31)

Use form CH105 to authorise someone (an 'intermediary') to help you with your Child Benefit.

Use form CH105 if you want an intermediary, such as Citizens Advice, to help you with your Child Benefit.

Related forms and guidance

Claim and deal with Child Benefit for someone else (https://www.gov.uk/claim-child-benefit-behalf-someone-else) Guidance on how to deal with the Child Benefit Office for someone else.

Authorise an adviser to deal with your High Income Child Benefit Charge (https://www.gov.uk/government/publications/child-benefit-authorise-a-tax-adviser-for-high-income-child-benefit-charge-matters-ch995) Use form CH995 to allow a tax adviser or accountant to act on your behalf for High Income Child Benefit Charge issues.
The Great British Awning and Blind Company
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 The Great British Awning and Blind Company 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 The Great British Awning and Blind Company 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.
Ms A Mollick v Renaissance Personnel Ltd: 6022228/2024
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Ms A Mollick v Renaissance Personnel Ltd: 6022228/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6862557d3464d9c0ad609cda/Ms_A_Mollick_v_Renaissance_Personnel_Limited_-_6022228-2024.pdf).
Public hearing decision in the case of Glyn Razzell
Source: gov.uk (2025-08-29)

You will find attached the decision following the application for the parole hearing of Glyn Razzell to allow the public to observe the hearing.

A Judicial Parole Board member, on behalf of the Parole Board Chair, has not granted the application for Glyn Razzell’s parole hearing to be made public. One of the principle reasons for refusing the application was because there has been a public hearing previously in this case.

More information about the reasons for this decision are attached.

For more detail on applying for a parole hearing to be made public, please read more here: Applying for a Parole review to be public - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/applying-for-a-parole-review-to-be-public)
SFE full-time undergraduate applications are now open for 2025 to 2026
Source: gov.uk (2025-03-11)

2025 to 2026: SFE full-time undergraduate student finance applications are now open

It’s time for new and continuing full-time undergraduate students from England to apply for student finance!

We’re encouraging students to apply now, to make sure that their funding is in place for the start of their course. If they apply now, they can make sure their application is approved on time, and they can focus on their current studies.

So, a key message for students who might be putting off applying is:

Don’t delay your funding. Apply now and make sure you have your money sorted for the start of your course.

SFE

We’ve created some helpful resources to share with students:

Student Toolkit (https://studentfinance.campaign.gov.uk/student-toolkit/): This lets students know what they need to do so they’ve got everything they need to apply.

Student Timeline (https://studentfinance.campaign.gov.uk/student-timeline/): This gives students key dates, including deadline dates for student finance applications.

Key changes

The UK government announced back in November that tuition fees across the country will increase from August 2025, as such the amount of Tuition Fee Loan students can apply for has increased.

What this means for the 2025 to 2026 academic year is:

Full-time courses have increased to £9,535, accelerated degree courses to £11,440 and part-time courses to £7,145.

Tuition fees have also changed for foundation years. Students will be charged either £5,760 if they’re studying a classroom-based subject or up to £9,535 if the course is not strictly classroom based. More information is available on our page about foundation years (https://www.gov.uk/guidance/guidance-for-students-studying-a-foundation-year).

SFE are also going paperless from 2025 to 2026. What this means is that students will no longer get a physical entitlement letter sent to them when their application is approved. Instead, they’ll be notified via their online account and be able to view their entitlement and payments in the same place.
Letters from Defence Afghan Relocation and Resettlement (DARR), UK Ministry of Defence, to Afghan Resettlement Programme (ARP) individuals regarding 2022 data incident
Source: gov.uk (2025-07-17)

Letters on a data incident that took place in February 2022 and its implications.

Defence Afghan Relocation and Resettlement (DARR) address a data incident which took place in February 2022 affecting some applications to the Afghan Relocations and Assistance Policy (ARAP) scheme and its predecessor, the Ex-Gratia Scheme (EGS).

The first letter addresses individuals who are currently in the UK, having relocated under the Afghan Resettlement Programme (ARP).

The second letter addresses individuals who are ARP-eligible and are in the process of relocating to the UK.

The letters provide information on the nature of the incident, its implications for affected individuals, and the protective measures implemented by the Ministry of Defence (MOD). Guidance is also provided, including links to further support and resources.
15 Casson Street, London, E1 5LA​  - LON/00BG/F77/2025/0215​
Source: gov.uk (2025-10-23)

First-tier Tribunal – Property Chamber Decision of Mr A Harris LLM FRICS FCIArb, Dated 15 September 2025

Read Reasons in - 5 Casson Street, London, E1 5LA​ - LON/00BG/F77/2025/0215​ (https://assets.publishing.service.gov.uk/media/68c92b2b07d9e92bc5517b44/250916_-_Summary_Reasons_15_Casson_St.pdf) Read Final Decision in - 5 Casson Street, London, E1 5LA​ - LON/00BG/F77/2025/0215​ (https://assets.publishing.service.gov.uk/media/68c92b385e09a4a59af0bf19/250916_-_Signed_Dec_15_Casson_St.pdf)
Revenue and Customs Brief 8 (2025): VAT Tour Operators’ Margin Scheme — supplies by private hire vehicle or taxi operators
Source: gov.uk (2025-11-26)

This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.

This brief explains:
- the change in legislation on and after 2 January 2026
- the VAT treatment on and before 1 January 2026
- what the change in legislation means
The brief also gives examples of how businesses might be affected.

You should read this brief if you supply a taxi or private hire vehicle services as principal or as agent acting in your own name.
Mr A Chettouh v Watches of Switzerland Operations Ltd: 2219545/2024
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mr A Chettouh v Watches of Switzerland Operations Ltd: 2219545/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680b55f95072e9b7db83cc4e/Mr_A_Chettouh_v_Watches_of_Switzerland_Operations_Limited_-_2219545-2024.pdf).
Company Names Tribunal decision: Ultra Tax Ltd
Source: gov.uk (2025-08-28)

Decision for applicant Ultra Accountancy Limited, registration number 14610322, applicant successful.

Application number 4918

Ultra Accountancy Limited objected to the name used by Ultra Tax Ltd under the Companies Act 2006.

This decision was defended. ‘Defended’ refers to decisions where there has been a defence or where there are other issues of note.
Information for defence personnel about USA tax regulations
Source: gov.uk (2025-01-08)

Guidance on the US Foreign Account Tax Compliance Act (FATCA) for defence personnel, veterans and their families.

FATCA overview

The USA introduced the Foreign Account Tax Compliance Act (FATCA) in 2010. FATCA requires US citizens, including those with dual nationality, to report financial assets held abroad to the US Internal Revenue Service (IRS).

Parents should ensure they understand the implications of FATCA and make informed decisions based on their family’s circumstances.

US citizenship

Children born in the USA automatically gain US citizenship in addition to any other nationality from their parents. This applies to children of service or civilian personnel who are born in the USA.

Renouncing US citizenship

From age 18, US citizens can renounce their US citizenship. This process is irreversible and costs approximately £1,850. It must be done personally at the US Embassy in London.

Further guidance is available on the US Embassy website (https://uk.usembassy.gov/u-s-citizen-services/citizenship/loss-of-u-s-citizenship-i-e-expatriation/).

Dual UK/US citizenship

Families with children who hold dual UK/US citizenship should be aware of:
- the option to renounce US citizenship at 18
- the potential tax implications if citizenship is retained
- FATCA’s reporting requirements
Professional advice can help ensure tax affairs are managed correctly.

Reporting financial assets

US citizens living outside the USA must report assets worth over $200,000 if they file a US tax return.

Dual UK/US citizens may be exempt from US taxation if:
- their foreign-earned income is below the exclusion threshold (approximately £81,000)
- their UK tax affairs are in order
More information is available on the IRS website (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion).

USA-UK double taxation agreement

The USA and the UK have a tax treaty to avoid double taxation: USA: tax treaties (https://www.gov.uk/government/publications/usa-tax-treaties).

Financial institutions and FATCA

UK financial institutions must provide information about US citizens’ financial assets to meet FATCA requirements. While this is not legally required under UK law, most institutions comply to maintain operations in the USA.

Related information
- Defence Instruction Notice (DIN) 2023DIN01-051- Defence personnel and implications of the US Foreign Account Tax Compliance Act (2010) (https://modgovuk.sharepoint.com/:w:/r/sites/DINs/_layouts/15/Doc.aspx?sourcedoc=%7BCE91CD6C-2A0E-4A45-9F99-988DDDB33647%7D&file=2023DIN01-051-Defence%20personnel%20and%20implications%20of%20the%20US%20Foreign%20Account%20Tax%20Compliance%20Act%20(2010).docx&action=view&mobileredirect=true&DefaultItemOpen=1) (internal access only)
Contact
- Armed Forces Families & Safeguarding (AFFS) policy team: xxx@xxx.xx (mailto:xxx@xxx.xx)
- Armed Forces Families Support Hub (https://modgovuk.sharepoint.com/teams/310787?e=1%3Ad90b622d01db4463a563f5bbdd11f293) (internal access only)