theodi/ndl-core-corpus huggingface dataset:
CG76901 - Wasting assets: wines and spirits
Source: gov.uk (2025-11-03)


TCGA92/S44 and TCGA92/S45

HMRC’s view of the treatment of bottled wines and spirits was first set out in Tax Bulletin 42 (https://webarchive.nationalarchives.gov.uk/ukgwa/20101006154802mp_/http://www.hmrc.gov.uk/bulletins/tb42.htm) published in August 1999. This guidance focusses on the availability of the chattels exemption, TCGA92/S262, and the wasting asset exemption, TCGA92/S45(1).

Chattels exemption

Bottled wines and spirits are chattels (tangible moveable property) so disposals for £6,000 or less will be exempt under TCGA92/S262, see CG76573 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76573). If the bottles are disposed of to the same person then they may form a set. This would depend on the facts of the case including:
- whether the bottles are "similar and complementary" - which would require the wine in them to have been produced from the same vineyard in the same vintage year, and
- whether the bottles are of greater worth when sold collectively than when sold individually
See CG76631 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76631) onwards for more details.

Wasting asset exemption

A wasting asset is an asset with a predictable life not exceeding fifty years at the time when it was acquired, TCGA92/S44(1). Whilst this definition would clearly apply to cheap table wine which may turn to vinegar within a relatively short period, even in unopened bottles, our view is that it would certainly not apply to port and other fortified wines which are generally recognised to have a very long storage life.

Between these extremes, there are a number of fine wines which are quite drinkable after a substantial period although of course the taste alters over that time. With these the basic consideration, in our view, is whether the wine has turned to vinegar or has merely matured. Of course in practice, most wine is drunk well below the age of 50 years and in that sense it is very difficult to consider the issue in isolation. However, where the facts justify it, we would normally contend that wine is a wasting asset if it appears to be fine wine which not unusually is kept (or some samples of which are kept) for substantial periods sometimes well in excess of 50 years.
Ian Cartwright Celebrant
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 Ian Cartwright Celebrant 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 Ian Cartwright Celebrant 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.
Probation Board NI quarterly caseload, quarter 2, 2025/26
Source: gov.uk (2025-11-12)

This quarterly report presents information on service users and caseload supervised by the Probation Board for Northern Ireland on 30th September 2025.

This report presents data on the caseload i.e. the number of individual Orders and Licences being supervised by the Probation Board for Northern Ireland (PBNI) as of 30th September 2025 by type of Order/Licence along with comparisons with previous quarters.

Data are also presented at service user level as individual service users can be under supervision with PBNI for multiple Orders/Licences at any given time.

The report also presents data on the number of reports completed by PBNI and the number of victims registered with PBNI between 1st July 2025 and 30th September 2025. This data is considered provisional until the publication of the PBNI Annual Caseload report 2025/26.
London Borough of Brent
Source: gov.uk (2025-05-28)

The Regulator of Social Housing's view of how well London Borough of Brent is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
SD3 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 SD3 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 SD3 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 Reservists
- 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.
IEIM8000050 - Commencement
Source: gov.uk (2025-11-04)


The CARF and the domestic reporting of UK tax resident cryptoasset users commences in the UK on 1 January 2026.

Reporting Cryptoasset Service Providers (RCASPs) that are within the scope of the rules will be required to start carrying out the due diligence, record keeping and other obligations specified in the regulations from 1 January 2026.

The required information must be reported by 31 May following the end of the reporting period. This means the reports for the first reportable period of 1 January 2026 to 31 December 2026 will be due by 31 May 2027.
Commercial offensive cyber capabilities
Source: gov.uk (2025-08-07)

Research on how the commercial offensive cyber sector is integrating emerging technologies into its commercial offerings, and the implications.

The commercial offensive cyber sector consists of companies offering legal and ethical security testing (commercial red teams), developers who produce tools and capabilities for the industry, and groups which conduct offensive cyber operations on behalf of third parties as a service.

This research looks at how the commercial offensive cyber sector is integrating emerging technologies into their commercial offerings and what the implications of this integration are.

Prism Infosec identified and approached suitable entities to achieve this, interviewing 18 companies between December 2024 and March 2025. The key findings are set out in this report.

This research informs the government’s wider work to understand the threats and opportunities in cyber security, and to improve cyber resilience across the UK economy.

Please note this publication presents independent research commissioned by the Department for Science, Innovation and Technology. The views expressed do not represent HM Government policy. The research addresses how the commercial offensive cyber sector is integrating emerging technologies into its commercial offerings, and the implications.
Register as a British citizen (form B(OTA))
Source: gov.uk (2025-07-21)

Register as a British Citizen if you're a British overseas territories citizen, British Overseas citizen, British protected person, British subject or British National (Overseas).

If you do not live in the Channel Islands, Isle of Man or a British Overseas Territory, you can apply online (https://visas-immigration.service.gov.uk/product/nationality-bota).

You can get help (https://www.gov.uk/assisted-digital-help-online-applications) to make your online application if you are in the UK and you do not have the appropriate access, skills or confidence to complete an online immigration application form.

You should read:
- the B(OTA) eligibility guidance to check if you can apply (https://www.gov.uk/government/publications/form-bota-guidance)
- the nationality forms guide to help you fill in the form (https://www.gov.uk/government/publications/nationality-forms-guide-channel-islands-isle-of-man-and-british-overseas-territories)
You can also use this paper form if you live elsewhere and want to apply by post. You will need to submit your documents with your application.

Most people who live in the UK and apply online are able to keep their documents while their application is processed.

Send the form and payment slip (including the fee) (https://www.gov.uk/government/publications/fees-for-citizenship-applications) and your documents to:
- the Lieutenant Governor if you are in the Channel Islands or Isle of Man
- the Governor of the territory if you are in a British Overseas Territory
- UK Visas and Immigration at the following postal address if you live elsewhere:
Department 1UK Visas and ImmigrationThe Capital BuildingNew Hall PlaceLiverpoolL3 9PP

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)
Ukraine Permission Extension scheme: caseworker guidance
Source: gov.uk (2025-04-09)

Immigration staff guidance on deciding applications under the Ukraine Permission Extension (UPE) scheme.

The Ukraine Permission Extension (UPE) scheme launched on 4 February 2025.

Ukrainian nationals and their eligible family members who still need sanctuary in the UK can apply for further permission to remain for up to 18 months, with the same entitlements to work, study and access public funds as the existing Ukraine schemes.
Mr J Watson and others v Awa Building Services Consultants Ltd (In Voluntary Liquidation) and Secretary of State for Business Energy and Industrial Strategy: 3201044/2024 and others
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mr J Watson and others v Awa Building Services Consultants Ltd (In Voluntary Liquidation) and Secretary of State for Business Energy and Industrial Strategy: 3201044/2024 and others - Judgment (https://assets.publishing.service.gov.uk/media/679899cde0edc3fbb060637f/James_Watson_v_AWA_BUILDING_SERVICES_CONSULTANTS_LIMITED_32010442024_-_Judgment.pdf).
TSEM7843 - Deceased persons: intestacy: Scotland - surviving spouse or civil partner
Source: gov.uk (2025-02-13)


If the deceased died survived by a spouse or civil partner, the Act provides for the estate to be distributed as follows.

Surviving spouse or civil partner only

If the deceased died without children, grandchildren, parents, brothers, sisters, or issue of brothers or sisters, the whole estate passes to the surviving spouse or civil partner.

Surviving spouse or civil partner, and child or children

The surviving spouse or civil partner takes
- any dwelling house owned by the deceased where the surviving spouse or civil partner was ordinary resident at the date of death, up to a value of £473,000, plus
- furniture etc up to a value of £29,000.
If the remainder of the estate does not exceed £50,000, the whole passes to the surviving spouse or civil partner. Otherwise £50,000 passes to the surviving spouse or civil partner, plus seven per cent interest on this cash sum from the date of death.

The balance of the estate is divided one third to the surviving spouse or civil partner, and two-thirds to the children per capita and the issue of any predeceasing children per stirpes.

Surviving spouse or civil partner, and grandchildren

If the decease died without children but was survived by grandchildren the surviving spouse or civil partner takes the dwelling house and furniture etc as above.

If the remainder of the estate does not exceed £50,000, the whole passes to the surviving spouse or civil partner. Otherwise, £50,000 passes to the surviving spouse or civil partner plus seven per cent interest on this cash sum from the date of death.

The balance of the estate is divided one-third to the surviving spouse or civil partner, and two-thirds among the grandchildren equally.
Syphilis: explaining the screening result
Source: gov.uk (2025-06-24)

Information for women whose antenatal screening test detects syphilis.

Healthcare professionals and women can refer to this information to learn about syphilis and to discuss their screening result and follow-on care.

This information is also available in 10 other languages: Arabic (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.ar), Bengali (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.bn), Chinese (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.zh), French (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.fr), Latvian (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.lv), Lithuanian (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.lt), Polish (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.pl), Portuguese (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.pt), Punjabi (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.pa), Romanian (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.ro), Somali (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.so) and Urdu (https://www.gov.uk/government/publications/syphilis-explaining-the-screening-result.ur).
Mrs P Allen v HM Revenue & Customs: 2502442/2023
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mrs P Allen v HM Revenue & Customs: 2502442/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67ffb72fed87b816085467bb/Mrs_P_Allen_v_H_M_Revenue_and_Customs_-_2502442-2023_-_Judgment.pdf).
R Didar v BB Staffing Ltd T/a Business Benchmark Staffing: 6005021/2024
Source: gov.uk (2025-04-02)

Read the full decision in .

Read the full decision in R Didar v BB Staffing Ltd T/a Business Benchmark Staffing: 6005021/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67ebd2e9632d0f88e8248b10/Rozhan_Didar_v_BB_Staffing_Limited_t.a_Business_Benchmark_Staffing_-_6005021-2024.pdf).
Miss B Kuture v Efficiency Health and Home Care Services Ltd: 6020443/2024
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in Miss B Kuture v Efficiency Health and Home Care Services Ltd: 6020443/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680f3d5d11d566056bcae90a/Miss_Brenda_Kuture_v_Efficiency_Health_and_Home_Care_Services_Limited_6020443-2024_Judgment.pdf).
L Finlay v Fife Health Board: 8000116/2022
Source: gov.uk (2025-06-25)

Employment Tribunal decision.

Read the full decision in L Finlay v Fife Health Board: 8000116/2022 - Preliminary (https://assets.publishing.service.gov.uk/media/6479c868103ca6000c039842/Ms_L_Finlay_v_Fife_Health_Board_-_8000116.2022_-_Preliminary.pdf).

Read the full decision in L Finlay v Fife Health Board: 8000116/2022 - Preliminary (https://assets.publishing.service.gov.uk/media/685bfc147d72089d1997610e/8000116.2022_-_L_Finlay_v_Fife_Health_Board_-_Judgment_Issued_13.06.2025.pdf).
Via East Midlands 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 Via East Midlands 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 Via East Midlands 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The MLT Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The MLT Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed 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.
English Housing Survey 2023 to 2024: technical report
Source: gov.uk (2025-07-17)

This report supports users of the English Housing Survey findings and data sets.

This report describes the key design features and processes of the English Housing Survey, including: the sample design, scope of the interview and physical surveys, and data collection, processing and weighting procedures.

It also provides guidance on the reliability of selected key estimates published in the 2023 to 2024 headline and annual reports of the survey.
Mr O Argence-Lafon v Ark Syndicate Management Ltd: [2025] EAT 124
Source: gov.uk (2025-08-22)

Employment Appeal Tribunal judgment of Judge Tayler on 22 August 2025.

Read the full judgment in Mr O Argence-Lafon v Ark Syndicate Management Ltd: [2025] EAT 124 (https://assets.publishing.service.gov.uk/media/68a837892f1856648215579e/Mr_O_Argence-Lafon_v_Ark_Syndicate_Management_Ltd__2025__EAT_124.pdf).
Fiona Wilson
Source: gov.uk (2025-01-24)

Fiona was appointed as the Interim Director of Corporate Services in January 2025. Before this post, Fiona was the Interim Director of Transformation (July 2024 to January 2025) and the Head of Strategy and Governance (October 2020 to July 2024). In the latter role she led on corporate strategy, governance, business planning, internal communications, executive assistant support, and formerly policy. Fiona Joined the SIA as Deputy Director, Change Implementation leading on project and programme delivery and change management. Fiona joined the SIA from the Department for Transport (DfT) where she worked closely with ministers on a range of policy issues including investment for and improvements to the major road network. Fiona concluded her time at DfT leading on property issues related to HS2. Fiona’s career has been largely public sector-based with a significant focus on delivering improvements in technical, policy and organisational issues. She has a keen interest in how change impacts individuals and organisations as a whole. Fiona has held several voluntary board positions. She is currently a school governor with a particular focus on support for children who are disadvantaged and attaining the lowest performance.

Fiona was appointed as the Interim Director of Corporate Services in January 2025.

Before this post, Fiona was the Interim Director of Transformation (July 2024 to January 2025) and the Head of Strategy and Governance (October 2020 to July 2024). In the latter role she led on corporate strategy, governance, business planning, internal communications, executive assistant support, and formerly policy. Fiona Joined the SIA as Deputy Director, Change Implementation leading on project and programme delivery and change management.

Fiona joined the SIA from the Department for Transport (DfT) where she worked closely with ministers on a range of policy issues including investment for and improvements to the major road network. Fiona concluded her time at DfT leading on property issues related to HS2.

Fiona’s career has been largely public sector-based with a significant focus on delivering improvements in technical, policy and organisational issues. She has a keen interest in how change impacts individuals and organisations as a whole.

Fiona has held several voluntary board positions. She is currently a school governor with a particular focus on support for children who are disadvantaged and attaining the lowest performance.
Ms E Cullen v Havering Care Provider Group Ltd: 3202043/2023
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Ms E Cullen v Havering Care Provider Group Ltd: 3202043/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/688ca43e486754ec28878352/Ms_E_Cullen_v_Havering_Care_Provider_Group_Ltd_-_32002043_-_2023___reconsideration_judgment_.pdf).
Changes to driving test booking rules in 2026
Source: gov.uk (2025-12-09)

The rules for booking and managing car driving tests will change from spring 2026. Find out what the changes are and how they affect you.

New booking rules from spring 2026

This page tells you what you’ll need to do from spring 2026. It will be updated with more information nearer the time.

Sign up to get emails when this page is updated (https://www.gov.uk/email/subscriptions/single-page/new?topic_id=changes-to-driving-test-booking-rules-in-2026).

For current information, read:
- Book your driving test (https://www.gov.uk/book-driving-test)
- Change your driving test appointment (https://www.gov.uk/change-driving-test)
The new rules only apply to car driving tests. They do not apply to other types of tests.

When the new rules will be introduced

The new rules for booking and managing car driving tests will be introduced from spring 2026.

The exact date will be confirmed nearer the time.

What the new rules are

The new rules will mean that, as a learner driver:
- only you will be allowed to book your own driving test – your driving instructor will not be able to book it for you
- you will only be allowed to make a total of 2 changes to your driving test appointment
- you will only be allowed to move your test to centres near to where you originally booked
What will count as changes

These things each count as a change:
- changing the date or time
- changing the test centre
- swapping your appointment with another learner driver who already has a test booked
If you need to make more changes

If you need to make more changes after you have used your 2 changes, you have to cancel your test and rebook it.

You’ll get a full refund if you give at least 10 full working days’ notice.

How driving instructors can manage their availability

Driving instructors will still be able to use the online service to manage when they are available to take their pupils for driving tests (https://www.gov.uk/book-pupil-driving-test).

This means that if a learner driver adds their driving instructor’s personal reference number to their booking, the booking system will automatically check if their instructor is available.

What will happen next

The Driver and Vehicle Standards Agency (DVSA) will contact you nearer the time to tell you what to do.
Healthwatch Telford and Wrekin
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 Healthwatch Telford and Wrekin 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 Healthwatch Telford and Wrekin 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
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.
MINUTEMAN PRESS (KINGS LYNN) 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 MINUTEMAN PRESS (KINGS LYNN) 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 MINUTEMAN PRESS (KINGS LYNN) 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:

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.
Richard Nelson LLP
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 Richard Nelson LLP 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 Richard Nelson LLP 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.
DfT science, innovation and technology plan 2025
Source: gov.uk (2025-09-15)

Sets out the role of science, innovation and technology within the Department for Transport.

This plan outlines how the Department for Transport (DfT) will enhance the visibility and effective use of science, innovation and technology across DfT, transport agencies and arm’s length bodies.

The plan’s purpose is to:
- outline how DfT will use science, innovation and technology to support its work and policies
- help staff understand how science, innovation and technology are used and supported
- show partners in industry and academia how they can collaborate with DfT to support innovation in transport
- demonstrate how science, innovation and technology activities will play a central role in achieving DfT’s outcomes, ambitions and aims
This plan replaces the DfT 2021 science plan (https://www.gov.uk/government/publications/department-for-transport-science-plan).
Disabled people's access to transport report: government response
Source: gov.uk (2025-06-12)

Sets out the Department for Transport's response to the Transport Select Committee's disabled people's access to transport report.

This document sets out the Department for Transport’s response to the Transport Select Committee’s report, Access denied: rights versus reality in disabled people’s access to transport (https://publications.parliament.uk/pa/cm5901/cmselect/cmtrans/770/report.html).

It follows TSC’s inquiry that was carried out between 2023 to 2024.

Audio version

DfT’s response to TSC’s report has been supplied in an audio version.

The running time is 21 minutes and 23 seconds.

Disabled people’s access to transport report: government response (audio version) (https://www.youtube.com/watch?v=tZBqva8NTQA)

British sign language version

DfT’s response to TSC’s report has been supplied in a sign language version.

The running time is 45 minutes and 45 seconds.

Disabled people’s access to transport report: government response (sign language version) (https://www.youtube.com/watch?v=G-7Fq22jknI)
Driver 2020 evaluation
Source: gov.uk (2025-11-27)

Findings from a project that examined the effectiveness of a range of voluntary interventions designed to help young and new drivers improve skills and safety.

These reports present findings from the Driver 2020 research project, which explored voluntary interventions designed to help young and new drivers (aged between 17 and 24) to improve their skills and safety.

This project investigated the effectiveness of:
- telematics
- use of a logbook
- extra hazard perception
- classroom-based education
- mentoring agreements
Over 28,000 learner and novice drivers were recruited to take part in the research.

This research was commissioned by the Department for Transport (DfT) in 2019 and conducted by the Transport Research Laboratory (TRL).
SR2015 No 24: use of waste to manufacture timber or construction products
Source: gov.uk (2025-11-06)

Standard rules for using waste to manufacture timber or construction products.

These standard rules allow you to store waste at a specified location and use it for manufacturing timber or construction products. Permitted wastes do not include hazardous wastes.

The total quantity of waste that can be stored and treated at the site under these standard rules is no more than 75,000 tonnes per year.

These standard rules do not permit the burning of any wastes, either in the open, inside buildings or in any form of incinerator.

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
Department for Business and Trade Mauritius
Source: gov.uk (2025-06-18)

DBT provides trade and investment services and practical support. We help UK companies succeed in Mauritius, and Mauritius companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British High Commission in Mauritius.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Mauritius from the UK

UK companies can increase their sales, growth and stability by selling to Mauritius.

On Business.gov.uk, DBT provides:
- an export guide to Mauritius (https://www.business.gov.uk/export-from-uk/markets/mauritius/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Mauritius

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Universal Periodic Review 48: UK Statement on The Gambia
Source: gov.uk (2025-01-21)

UK Statement at The Gambia's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you Mr Vice President,

We warmly welcome The Gambia’s engagement in Geneva as a member of the Human Rights Council and its progress since the last UPR cycle. We welcome, in particular, efforts to maintain the ban on Female Genital Mutilation, and the passage of legislation on torture and anti-corruption.

We are also pleased that the National Human Rights Commission is developing into a strong and independent institution.

However, areas of concern remain, particularly around women’s and girls’ rights, and gender-based violence. We have three recommendations:

Take further concrete steps to end gender-based violence and ensure accountability. 2. Promote gender equality by setting clear targets on women’s political participation.

Fully implement the recommendations of the Truth, Reconciliation and Reparations Commission without delay.

We wish The Gambia a successful completion of its review.

Thank you. Mr Vice President.
Self Assessment: UK property (SA105)
Source: gov.uk (2025-04-05)

Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.

Use the SA105 supplementary pages when filing your SA100 Tax Return if you received:

rental income and other receipts from UK land and/or property

income from letting furnished holiday accommodation in the UK or European Economic Area

premiums arising from leases of UK land

an inducement to take an interest in any property for letting (a reverse premium)

Do not use the SA105 to declare income from land or property overseas.

Related forms and guidance

HS204: Limit on Income Tax reliefs (https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet)

HS223: Rent-a-Room Scheme (https://www.gov.uk/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet)

HS251: Agricultural land (https://www.gov.uk/government/publications/agricultural-land-hs251-self-assessment-helpsheet)

HS252: Capital allowances and balancing charges (https://www.gov.uk/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet)

HS253: Furnished holiday lettings (https://www.gov.uk/government/publications/furnished-holiday-lettings-hs253-self-assessment-helpsheet)