theodi/ndl-core-corpus huggingface dataset:
AW Landscapes
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 AW Landscapes 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 AW Landscapes 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 Career Transition Partnership (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.
Mr H Birch v Proptech Aero Ltd: 6018120/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr H Birch v Proptech Aero Ltd: 6018120/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68d4fff49ce370a7e0a0fc90/MR_H_BIRCH_-vs-_PROPTECH_AERO_LTD_-_6018120.2024_-_Judgment.pdf).
Mr S Betty v Alliance Automotive UK LV Ltd: 3303030/2024
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in Mr S Betty v Alliance Automotive UK LV Ltd: 3303030/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68c043ea7596dbfa052bfd9e/Mr_Shaun_Betty_v_Alliance_Automotive_UK_LV_Limited-3303030-_2024-_Judgment.pdf).
John Pearson
Source: gov.uk (2025-09-09)

John Pearson was appointed as Her Majesty’s Ambassador to Laos in August 2019. John has extensive experience working on Asia and Latin America. He has previous postings in Madrid (1992 to 1994), Brasilia (1996 to 1999), Montevideo (2005 to 2008), Singapore (2008 to 2012) and Mexico City (2012 to 2014). Before taking up his position in Vientiane he was Deputy Head of China Department in the Foreign & Commonwealth Office from 2014 to 2019. He also has a background in sustainability and climate change. Find out more about John Pearson . Social media links John Pearson on X John Pearson on Instagram

John Pearson was appointed as Her Majesty’s Ambassador to Laos in August 2019.

John has extensive experience working on Asia and Latin America. He has previous postings in Madrid (1992 to 1994), Brasilia (1996 to 1999), Montevideo (2005 to 2008), Singapore (2008 to 2012) and Mexico City (2012 to 2014). Before taking up his position in Vientiane he was Deputy Head of China Department in the Foreign & Commonwealth Office from 2014 to 2019. He also has a background in sustainability and climate change.

Find out more about John Pearson (https://www.gov.uk/government/news/change-of-her-majestys-ambassador-to-laos-august-2019).

Social media links
- John Pearson on X (https://twitter.com/JohnPearson68)
- John Pearson on Instagram (https://www.instagram.com/johnpearson68fcdo)
Independent Domestic Violence Adviser Statutory Guidance
Source: gov.uk (2025-05-08)

Guidance on Independent Domestic Violence Advisers (IDVAs) issued under the Victims and Prisoners Act 2024.

- The Independent Domestic Violence Adviser guidance sets out the support the role provides, the required training and qualifications, and how the role works alongside other professionals that support victims or that work within the criminal justice system. Pursuant to section 16(7) of the Victims and Prisoners Act 2024, criminal justice bodies and others with public functions relating to victims/the wider criminal justice system will be under a statutory duty to have regard to the guidance and the best practice within it.
Change of His Majesty’s Ambassador to Somalia: Charles King
Source: gov.uk (2025-02-19)

Mr Charles King has been appointed His Majesty’s Ambassador to the Federal Republic of Somalia.

Mr Charles King has been appointed His Majesty’s Ambassador to the Federal Republic of Somalia in succession to Mr Michael Nithavrianakis MVO. Mr King will take up his appointment during May 2025.

Curriculum Vitae

Full name: Charles Nicholas King

Media enquiries

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
National Nature Reserves in England
Source: gov.uk (2025-07-23)

Find out more about the reserves, where they are, who manages them and what special features or opportunities they offer.

Natural England’s National Nature Reserves are open to the public, and we welcome all our visitors to connect with nature and be inspired by our fantastic wildlife, habitats, geology and landscapes.

When visiting our reserves please follow the countryside code (https://www.gov.uk/government/publications/the-countryside-code) to enable everyone to enjoy, value and respect England’s most important places for nature.

National Nature Reserves (NNRs) were established to protect some of our most important habitats, species and geology, and to provide ‘outdoor laboratories’ for research. Most NNRs offer great opportunities to schools, specialist interest groups and the public to experience wildlife at first hand and to learn more about nature conservation.

There are currently 224 NNRs in England with a total area of over 116,000 hectares - approximately 0.8% of the country’s land surface. The largest is The Wash covering almost 8,800 hectares, while Dorset’s Horn Park Quarry is the smallest at 0.32 hectares.

You can find:
- details of the reserves and their special features in the county lists (#east-midlands-nnrs)
- the location of England’s NNRs (https://magic.defra.gov.uk/MagicMap.html?chosenLayers=nnrPIndex,nnrIndex&box=290406:460825:484920:608214) on the MAGIC website
Natural England manages about two thirds of England’s NNRs. The remaining reserves are managed by organisations approved by Natural England, for example, the National Trust, Forestry England, RSPB, Wildlife Trusts and local authorities.

The NNR strategy (http://publications.naturalengland.org.uk/publication/6291868196798464): find out about the managing partners’ joint approach that puts NNRs at the heart of 21st century conservation.

The NNR selection principles (https://publications.naturalengland.org.uk/publication/4830923221368832) are the guidelines used when deciding whether to declare new NNRs.

The NNR management standards (https://publications.naturalengland.org.uk/publication/5642141770448896) are the benchmarks we set for NNRs.

Natural England issues a public notice (https://www.gov.uk/government/collections/national-nature-reserves-formal-notice-of-new-or-extended-sites) when an NNR is created, extended or has a change of management.

Visit a National Nature Reserve

Natural England welcomes all visitors to the reserves they manage - they are free to enter.

Most NNRs have some form of access and many have extensive path networks and access land (https://www.gov.uk/right-of-way-open-access-land/use-your-right-to-roam). Some NNRs are difficult to access because they are remote, have rugged terrain or sensitive habitats.

Follow the Countryside Code (https://www.gov.uk/government/publications/the-countryside-code/the-countryside-code) and respect any special notices at the reserve regarding dogs or sensitive habitats.
UN Human Rights Council 58: UK Statement for the Interactive Dialogue on the Human Rights Situation in Mali
Source: gov.uk (2025-03-28)

UK Statement for the Interactive Dialogue on the Oral Update of the Independent Expert on the Human Rights Situation in Mali. Delivered by the UK Human Rights Ambassador, Eleanor Sanders.

Thank You Mr Vice President.

We thank the Independent Expert for his report. His mandate is ever more vital following the withdrawal of the Multidimensional Integrated Stabilization Mission in Mali (MINUSMA). We also welcome the cooperation of the Malian authorities in facilitating the Expert’s first visit and encourage their continued collaboration.

As we have heard, the human rights situation remains grave. Increased reports of gender-based violence, and violence against children are particularly concerning. Civic space continues to shrink, key opposition figures remain detained, and civil society organisations disbanded.

We therefore encourage authorities to create the necessary conditions for free, fair and inclusive elections, as soon as possible.

Mr President, the UK urges the Malian authorities to further strengthen independent accountability mechanisms, including for alleged incidents committed by military personnel and Russian proxies. These actors continue to create deep-rooted insecurity for the Malian people.

Mr Gonzalez, as reports of human rights violations and abuses persist, international accountability processes remain vital to hold perpetrators to account. What more could the International Criminal Court do to enhance accountability under the existing referral?
BLM23039 - Defining long funding leases: commencement and transition: pre-existing heads of agreement: contents
Source: gov.uk (2025-05-02)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This page will be archived on 30 November 2025
Virtual Reality Machine Training 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 Virtual Reality Machine Training 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 Virtual Reality Machine Training 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
- 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.
Inspecting secure training centres: framework
Source: gov.uk (2025-04-01)

The framework and evaluation schedule for inspection of secure training centres, for use from 1 April 2025.

The framework sets out how Ofsted, together with His Majesty’s Inspectorate of Prisons and the Care Quality Commission, will inspect secure training centres. This framework came into force on 1 April 2025.

We carried out assurance visits of secure training centres from September 2020 until March 2021. View archived guidance on these assurance visits (https://webarchive.nationalarchives.gov.uk/20210301164620tf_/https://www.gov.uk/government/publications/inspecting-secure-training-centres-framework).
Controlled drugs list
Source: gov.uk (2025-04-01)

The most commonly encountered drugs currently controlled under the misuse of drugs legislation.

The list shows each drug’s respective classifications under both the Misuse of Drugs Act 1971 and the Misuse of Drugs Regulations 2001. The list is not exhaustive and, in the event of a substance not being listed above, reference should also be made to the published Act and Regulations at legislation.gov.uk, specifically Parts I, II, III and IV of Schedule 2 to the Misuse of Drugs Act 1971 (http://www.legislation.gov.uk/ukpga/1971/38/schedule/2) and in Schedules 1 to 5 to the Misuse of Drugs Regulations 2001 (http://www.legislation.gov.uk/uksi/2001/3998/schedule/1/made).
Qualifying higher plant notification (reference: 25/Q13)
Source: gov.uk (2025-10-31)

Details of a notification to release a qualifying higher plant under a project titled 'Strengthening the stem of tomato plants’.

This document is a notice of intention to release a qualifying higher plant under schedule 3A of the Genetically Modified Organisms (Deliberate Release) (Amendment) (England) Regulations 2022.

The release will be made under a project titled ‘Strengthening the stem of tomato plants’, starting on or after 10 November 2025.

For further information, contact the Defra GM team.

Email: xxx@xxx.xx (mailto:xxx@xxx.xx).
Guidance for successful applicants to the Council Housebuilding Support Fund
Source: gov.uk (2025-08-13)

What is expected of successful applicants to the Council Housebuilding Support Fund.

Grant agreements

Councils awarded funding from the Council Housebuilding Support Fund will be required to enter into a standard form of funding agreement with the Ministry of Housing, Communities and Local Government (MHCLG).

A funding agreement may include activities, milestones and outputs provided as part of a council’s application.

A funding agreement must be in place before any funding can be paid out and payments will only be made until 31 March 2026.

A Statement of Grant Usage will be required. This must be certified by the relevant Section 151 Responsible Financial Officer and set out the funded activities for each financial year in which grant was paid.

Payments

Councils will receive funding as a single payment.

Homes England will maintain contact with councils to ensure effective oversight of their expenditure.

Expenditure incurred by councils before receiving confirmation of a successful application is at their own risk.

Payments will only be made until 31 March 2026.

Evaluation

In addition to monitoring arrangements to ensure that proposals are being delivered, all councils that receive funding will be subject to an evaluation at the end of the fund to assess how activities helped deliver the fund objectives.
Mr D Forster v Mitie Ltd: 2302599/2024
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mr D Forster v Mitie Ltd: 2302599/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67a21d9f567402152f553bf9/Mr_D_Forster_v_Mitie_Limited_Judgment___22_2302599-2024.pdf).
Mr A Dickson v LPM Livingston Ltd: 8001890/2024
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Mr A Dickson v LPM Livingston Ltd: 8001890/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67bdc15e21d07694be8d769e/8001890.2024_-_Mr_A_Dickson_v_LPM_Livingston_Ltd_-_Judgment_Issued_20.02.2025.pdf).
Viridian Apartments, 75 Battersea Park Road, London SW8 4DG: LON/00BJ/LVL/2024/0604
Source: gov.uk (2025-08-22)

Residential Property Tribunal Decision of Judge Tagliavini and Mr D Jagger MRICS on 7 July 2025.

Read the full decision in Viridian Apartments, 75 Battersea Park Road, London SW8 4DG: LON/00BJ/LVL/2024/0604 (https://assets.publishing.service.gov.uk/media/686faeb62557debd867cbf79/Viridian_VofL.pdf).
Mrs J Grainger v Emtac Ltd: 3306709/2024
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mrs J Grainger v Emtac Ltd: 3306709/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68c2d7d5d65a1a2a5172a9fc/Mrs_J_Grainger_v_Emtac_Limited-3306709-2024-Judgment.pdf).
Mr S Hargreaves v Valve Components Ltd (in Administration): 8001098/2025
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr S Hargreaves v Valve Components Ltd (in Administration): 8001098/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69172325eba5bda2026fc9a9/Mr_S_Hargreaves_v_Valve_components_limited__In_Administration__-_8001098.2025_-_Judgment.pdf).
Mr S A Ismail v Compass Group UK & Ireland Ltd: 2302784/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr S A Ismail v Compass Group UK & Ireland Ltd: 2302784/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/67af2167a1d2c59f9ba29b50/Miss_S_A_Ismail_v_Compass_Group_UK_and_Ireland_Ltd_2302784-2024_Reconsideration_Judgment.pdf).
Tell an employee that they're not eligible for Statutory Neonatal Care Pay (NEO1)
Source: gov.uk (2025-07-07)

Use the online form to tell an employee that they’re not eligible for Statutory Neonatal Care Pay.

Before you start

Check the eligibility criteria for Statutory Neonatal Care Pay (https://www.gov.uk/employers-neonatal-care-pay-leave).

What you’ll need

You’ll need the:
- details of the company
- details of the person responsible for dealing with the employee’s claim
- employee’s details, including their National Insurance number and address
- start date for the period that the employee is not eligible for Statutory Neonatal Care Pay, and the end date (if there is one)
Tell an employee

Get all of the information together before you start. You’ll fill this form in online and you cannot save your progress.

Start now (https://www.tax.service.gov.uk/guidance/tell-the-employee-they-are-not-eligible-for-statutory-neonatal-care-pay)
Miss E Carroll v Midshires Care Ltd: 3301366/2024
Source: gov.uk (2025-03-11)

Employment Tribunal decision.

Read the full decision in Miss E Carroll v Midshires Care Ltd: 3301366/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67cf113dd38a67eb3afaa652/Miss_E_Carroll_v_Midshires_Care_Limited_3301366.2024_FMH_Judgment.pdf).
RFIG31150 - Residence for tax years before 2013-14: general information: contacts
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onward

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

﻿
Portsmouth City Council: 12 August 2025
Source: gov.uk (2025-08-11)

The schools adjudicator’s admission objection decision about Portsmouth City Council.

Decision reference: ADA4406

Type of decision: objection to admission arrangements – upheld

School type: community and voluntary aided

School phase: primary

Local authority: Portsmouth City Council

Admission authority: local authority
PTM102950 - Transfers: transfers to a QROPS: member actions - Information they have to provide after the transfer to a QROPS
Source: gov.uk (2025-08-12)


Glossary

PTM000001 (https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm000001)

Members still need to give information to the transferring scheme administrator and scheme managers after the transfer has been made to a qualifying recognised overseas pension scheme (QROPS). They need to provide information when they stop or start being resident in a country after the transfer.

This information from the member helps alert the scheme administrator or scheme manager to the fact that a repayment of an overseas transfer charge is due or that a transfer is now subject to the charge.

Regulation 11BB Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567

Regulation 3AF The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 – SI 2006/208

Members must provide information about when they stop or start being resident in a country or territory if:
- an overseas transfer charge arose on the transfer,
- the transfer made on or after 9 March 2017 wasn’t subject to an overseas transfer charge because the member was resident in the same country or territory as that in which the QROPS was established, or
- for transfers requested before 30 October 2024 and completed before 30 April 2025 only, an overseas transfer charge did not arise on the transfer as the QROPS was established in a country within the European Economic Area (EEA) or Gibraltar and the member was UK resident or resident in an EEA country or Gibraltar.
However members only need to do this when they stop or start being resident in a country or territory within the relevant period (see PTM102200 (https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm102200)) for the transfer.

The member must do this within 60 days of becoming (or ceasing to be) resident, or 30 June 2017 if this is later.

Where the relevant transfer to a QROPS was a recognised transfer from a registered pension scheme the member must tell:
- the transferring registered pension scheme administrator, and
- the scheme manager of the QROPS that received the transfer
about the fact that they have stopped being resident, or have become resident, in a country or territory.

Where the relevant transfer to a QROPS was an onward transfer (see PTM102200 (https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm102200)) to a QROPS the member must tell the scheme manager of both the transferring and receiving scheme about the fact that they have stopped being resident, or have become resident, in a country or territory.

Members can use form APSS 241, available from GOV.UK, to do this.
Docherty, Leo - Minister of State for the Armed Forces at the Ministry of Defence -  ACOBA Advice
Source: gov.uk (2025-03-31)

Advice to Mr Docherty, former Minister of State for the Armed Forces at the MOD, on business appointments after leaving Crown service

Mr Docherty left his role at the Ministry of Defence in July 2024.

Advisor, Palantir Technologies UK Ltd

Mr Docherty sought the Committee’s advice about taking up an appointment with Palantir. The letter (https://draft-assets.publishing.service.gov.uk/media/67e3ef08d052ace7e8977638/Advice_Letter_-_Leo_Docherty_-_Advisor__Palantir_Technologies_UK_Ltd.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in February 2025; and the appointment was taken up later that month. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/docherty-leo-minister-of-state-for-the-armed-forces-at-the-ministry-of-defence-acoba-advice/advice-letter-leo-docherty-advisor-palantir-technologies-uk-ltd?preview=8535658)

Advisor, International Hospitals Group Limited

Mr Docherty sought the Committee’s advice about taking up an appointment with the International Hospitals Group. The letter (https://assets.publishing.service.gov.uk/media/68e5124e750fcf90fa6ffeb4/Advice_Letter__Leo_Docherty__Advisor__International_Hospitals_Group.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in September 2024; and the appointment was taken up in October 2024. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/docherty-leo-minister-of-state-for-the-armed-forces-at-the-ministry-of-defence-acoba-advice/advice-letter-leo-docherty-advisor-international-hospitals-group-limited?preview=8885729)
Neil Couling CB CBE
Source: gov.uk (2025-06-24)

Neil was appointed Director General, DWP Services and Fraud in March 2025. Neil’s career started in a local benefits office administering claims for Income Support. His subsequent roles have included:  working in policy  Principal Private Secretary to the Secretary of State  several executive roles within Jobcentre Plus and its predecessors  Director General for the Universal Credit Programme since October 2014 Senior Responsible Owner for the Universal Credit Programme

Neil was appointed Director General, DWP Services and Fraud in March 2025.

Neil’s career started in a local benefits office administering claims for Income Support. His subsequent roles have included:
- working in policy
- Principal Private Secretary to the Secretary of State
- several executive roles within Jobcentre Plus and its predecessors
- Director General for the Universal Credit Programme since October 2014
- Senior Responsible Owner for the Universal Credit Programme
TC (by his appointee NC) v The Secretary of State for Work and Pensions (DLA): [2025] UKUT 356 (AAC)
Source: gov.uk (2025-11-05)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 17 October 2025.

Read the full decision in UA-xx-xxxx-xxxx-DLA (https://assets.publishing.service.gov.uk/media/690b6b6188a98da87e292336/UA-xx-xxxx-xxxx-DLA.pdf).

Judicial Summary

This case concerns the “severe mental impairment” (SMI) rules for entitlement to the higher rate of the Disability Living Allowance (DLA) mobility component. The decision of the First-tier Tribunal (FTT) that the claimant did not meet the criteria in the SMI rules, and in particular the “severe behavioural problems” test, was not adequately explained. The Upper Tribunal set aside the FTT’s decision and re-made the decision under appeal, awarding both the highest rate care component and the higher rate mobility component for the period in issue.
Insolvency Service welcomes Budget funding to help tackle rogue directors
Source: gov.uk (2025-11-26)

Agency will receive an extra £25 million to help it tackle rogue directors

Chancellor Rachel Reeves announced funding boost for the Insolvency Service

The government will invest £25 million over the next five years to enable the Insolvency Service to disqualify more rogue company directors

The Insolvency Service has welcomed news in the Budget that the agency will receive an extra £25 million over the next five years to help it tackle rogue directors.

The funding announced by the Chancellor today will fund a new Abusive Phoenixism Taskforce which will be staffed by 50 people investigating suspicious company insolvencies.

The service’s Director of Investigation and Enforcement Services, Dave Magrath, said:

This is welcome funding which will help the Insolvency Service tackle rogue directors who abuse the insolvency regime to get out of repaying their debts and keep assets which are not theirs.

It will allow us to disqualify more directors who are not fulfilling their roles responsibly, which will help us to support legitimate businesses and protect consumers.

The funding will be used to investigate directors who deliberately liquidate or dissolve their companies to evade tax and write off their debts through practices such as abusive phoenixism.

This is part of a wider government crackdown on crime in the marketplace already underway, including expanding right to work checks to the gig economy, sub-contracted and self-employed workers, a crackdown on shops selling counterfeit tobacco and vapes, and seizing criminal cash so that it can be reinvested into communities.

In 2024-25, the Insolvency Service secured 77 criminal convictions, more than 1,000 director disqualifications, and wound up 41 companies in the public interest.

The agency also launched a new five-year investigation and enforcement strategy (https://assets.publishing.service.gov.uk/media/687a4e71a8ee0c6e06f4529d/35.92_IS_Investigation_Enforce_Strat_2026-31_v10_PRINT.pdf) in July 2025, with plans to play a more prominent role in the fight against economic crime and be recognised as the UK’s leading authority in enforcing corporate and insolvency standards.
P Kallay (Deceased) v CGI IT UK Ltd: 3314122/2020
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in P Kallay (Deceased) v CGI IT UK Ltd: 3314122/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/64633077427e41000cb437ed/Philip_Kallay__Deceased__-v-_CGI_IT_UK_Ltd_-_3314122-2020_-_Judgment.pdf).

Read the full decision in P Kallay (Deceased) v CGI IT UK Ltd: 3314122/2020 - Judgment (https://assets.publishing.service.gov.uk/media/65328bc026b9b1000faf1cc8/Mr_Phillip_Edmond_Kallay__deceased__-v-_CGI_IT_Ltd_-_3314122-2020_-_PH_Judgment.pdf).

Read the full decision in P Kallay (Deceased) v CGI IT UK Ltd: 3314122/2020 - Dismissal (https://assets.publishing.service.gov.uk/media/67912055119e3470fd1e26b9/Phillips_Kallay__deceased__v_CGI_IT_UK_Ltd_-_3314122-2020_-_Judgment.pdf).

Read the full decision in P Kallay (Deceased) v CGI IT UK Ltd: 3314122/2020 - Reasons (https://assets.publishing.service.gov.uk/media/67c6f7a116dc9038974dbe46/Philip_Kallay__deceased__v_CGI_IT_UK_Ltd_3314122_2020_Written_Reasons.pdf).
Memorandum of Understanding between the AAIB and the Royal Gibraltar Police
Source: gov.uk (2025-11-20)

Memorandum of Understanding between the Air Accidents Investigation Branch and the Royal Gibraltar Police

This Memorandum of Understanding (MOU), on the subject of the investigation of Gibraltar air accidents, is established between the Chief Inspector, Air Accidents Investigation Branch (AAIB), and the Commissioner, Royal Gibraltar Police (RGP) (the Participants).

The MoU is produced as part of the specific “advance arrangements” to be introduced under the requirements of Article 12 of Retained EU Regulation 996/2010 of the European Parliament and of the Council of 20 October 2010 on the investigation and prevention of accidents and incidents in civil aviation, as it applies in Gibraltar (the Retained EU Regulation), and the Civil Aviation (Investigation of Air Accidents and Incidents) Regulations 2018 (LN 2018/187) (the 2018 Gibraltar Regulations).
STMTS300 - Test page 3 - Update title
Source: gov.uk (2025-11-15)


New test links

HMRC staff should go to the Customer Services, Benefits and Credits, Tax Credits on the Guidance Hub and search for Breathing Space (https://www.gov.uk/government/publications/debt-respite-scheme-breathing-space-guidance/debt-respite-scheme-breathing-space-guidance-for-creditors).

HR guidance can also link to Service Central guidance.

The Manuals Hub and our CMSMG explain more. The CBTM (https://www.gov.uk/hmrc-internal-manuals/child-benefit-technical-manual), TCTM (https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual) and TCTM00100 (https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual/tctm00100) has technical detail. See also TCM0010000 (https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0010000). For further info, email HMRC Manuals Team (CS&TD) (mailto:xxx@xxx.xx).

HR guidance can also link to Service Central guidance.

The Manuals Hub and our CMSMG explain more. The CBTM (https://www.gov.uk/hmrc-internal-manuals/child-benefit-technical-manual), TCTM (https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual) and TCTM00100 (https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual/tctm00100) has technical detail. See also TCM0010000 (https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0010000). For further info, email HMRC Manuals Team (CS&TD) (mailto:xxx@xxx.xx).
Miss T Donaldson and Mrs T de Mello v British Airways plc: 3300980/2021 and 3301038/2021
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Miss T Donaldson and Mrs T de Mello v British Airways plc: 3300980/2021 and 3301038/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68503b049d538361ad2da76c/Miss_T_Donaldson___Mrs_T_de_Mello_v_British_Airways_plc_-__3300980-2021___3301038-2021__-_Judgment.pdf).
CTM18350 - Shadow ACT: definition of a group: additional tests for 51% subsidiaries
Source: gov.uk (2025-07-31)


SI1999/358 Reg6 (3)

Where a company would not otherwise be a 51 per cent subsidiary but
- persons, whether company members or not enjoy extraordinary rights or powers under the articles of association or under any other document regulating the company, and
- because of that fact, ownership of the ordinary share capital may not be an appropriate test,
then, in considering whether the company is a 51 per cent subsidiary, holdings of all kinds of share capital, including preference shares, or any particular category of share capital, or voting power or any other kind of special power may be taken into account instead of ordinary share capital.
Ms S Sultana v University Hospital Coventry and Warwickshire NHS Trust: 1300228/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Ms S Sultana v University Hospital Coventry and Warwickshire NHS Trust: 1300228/2024 - Judgment (https://assets.publishing.service.gov.uk/media/69147ff8bc34c86ce4e6e68f/Ms_Shahiba_Sultana_v_University_Hosptial_Coventry___Warwickshire_NHS_Trust_1300228.2024.pdf).
New Homes Accelerator programme
Source: gov.uk (2025-02-13)

The New Homes Accelerator aims to speed up the delivery of large-scale housing developments across England.

The New Homes Accelerator was first announced by the Chancellor on 8 July 2024 and is a key component of the government’s commitment to deliver 1.5 million new homes by the end of this parliament.

About the New Homes Accelerator

The New Homes Accelerator is a collaboration between the government, Homes England, the Greater London Authority, local authorities, developers and other key stakeholders. It aims to unblock and accelerate the delivery of housing developments that have for various reasons become delayed, or which are not progressing as quickly as they could be.

How the New Homes Accelerator works

The New Homes Accelerator will focus on selected large-scale housing developments that are encountering significant delays or obstacles.

By leveraging government resources including Homes England, working closely with local authorities, and fostering collaboration with developers and landowners, the New Homes Accelerator will:
- identify and address specific thematic issues causing delays, such as coordination failures, regulatory obstacles, and local authority capacity constraints
- deploy expert teams to provide on-the-ground support to local authorities, offering planning and enabling assistance to expedite the development process
- utilise its resources to unblock and accelerate delivery on sites that are facing delays or not progressing as quickly as they could be
- inform future reforms to housing and planning policy, where policy barriers to rapid housing delivery are identified
Call for evidence

The Ministry of Housing, Communities and Local Government (MHCLG) launched a call for evidence on 29 August 2024.

Developers, local authorities and landowners were invited to identify large-scale housing developments that are delayed or stuck so the government can better understand the scale of the challenge and evaluate what support it can provide to help overcome barriers to development and accelerate delivery.

The New Homes Accelerator will set out next steps shortly to those who have submitted information in response to this call for evidence, which closed on 31 October 2024.

Submitting a site does not guarantee any follow up or government support.

Next steps

The government has sent a letter of response (https://www.gov.uk/government/publications/new-homes-accelerator-call-for-evidence-response) to all respondents to this call for evidence.
SAM10030 - Appeals, postponements and reviews: appeals: grounds of appeal
Source: gov.uk (2025-12-02)


Revenue assessments and amendments

Appeals against a Revenue assessment (SAM20130 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam20130)), Revenue amendment (SAM21020 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21020)) or Jeopardy amendment (SAM21010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21010)) will normally be made on the grounds that
- The assessment or amendment is incorrect
Or
- The actual liability has yet to be determined
Filing penalties and payment penalties (known as surcharge for tax years 2009-10 and earlier)

There are two possible grounds of appeal against a penalty relating to the late submission of an SA return, or penalty (surcharge for tax years 2009-10 and earlier) for late payment of tax
- Fact - for example, the return was delivered to HMRC on or before the filing date, the payment was made on time, or in late payment penalty cases (surcharge cases for tax years 2009-10 and earlier), where there is an agreed time to pay (TTP) arrangement already in place for that year
- Reasonable excuse - for example, the taxpayer was prevented by ill health from submitting the tax return or making a payment
To help you to decide whether or not an appeal on the grounds of reasonable excuse may be accepted, see subject ‘Reasonable Excuse’ (SAM10090 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10090)).

If you are in doubt as to whether you should accept an appeal on the grounds of reasonable excuse you should contact the Interest Review Unit for advice.

Top of page (#Top)

Further guidance

More detailed guidance concerning appeals against specific charge types is contained in the subjects
- ‘Appeal against a fixed automatic penalty’ (SAM10080 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10080))
- ‘Appeal against miscellaneous penalties / surcharge (for tax years 2009-10 and earlier)’ (SAM10100 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10100))
- ‘Appeal against a Revenue assessment’ (SAM10110 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10110))
- ‘Appeal against a Revenue amendment’ (SAM10120 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam10120))
More detailed guidance about reasonable excuse can be found in the Compliance Handbook (CH160000)
Mr C Ofosu v Hawthorn Residential Care Home: 2306527/2023
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Mr C Ofosu v Hawthorn Residential Care Home: 2306527/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/685e751dc2633bd820a92b26/Mr_C_Ofosu_v_Hawthorn_Residential_Care_Home_2306527-2023_Judgment.pdf).
EXPP8180 - Guidance on other procedures: exports to Turkey - use of A.TR documents
Source: gov.uk (2025-11-24)


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

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

The European Union (EU) has entered into a Customs Union (preference agreement) with Turkey for a wide range of industrial products.

A completed A.TR Movement Certificate is presented to a Customs office of Export together with a pre lodged export declaration or plain paper C88 customs export declaration showing that the goods are in free circulation ie all customs duties are paid fully.

A.TR Movement Certificates can only be stamped by the Central Processing Unit in the National Clearance Hub (NCH):

National Clearance HubRalli Quays3 Stanley StreetSALFORDManchesterM60 9HL

Phone: xx-xxxx-xxxx

or

Local Chambers of Commerce or local Offices of the Chartered Institute of Shipbrokers who may authenticate the documents under the authority delegated by Customs.

Once satisfied the issuing office (or Chamber) will endorse the A.TR. The exporter must then send the original document to the importer in Turkey and keep a copy for their records.

A.TR documents can not be used to export coal and steel products and certain agricultural products to Turkey. The form EUR1 Movement Certificate or invoice declaration must be used to export these goods.

Further information can be found in Public Notice 812: European Union preferences: Trade with Turkey (http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&propertyType=document&columns=1&id=HMCE_CL_000177) on our website.
University Hospitals of North Midlands NHS Trust
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 University Hospitals of North Midlands NHS Trust 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 University Hospitals of North Midlands NHS Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SPE16210 - Military equipment: legal basis
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).

Only military organisations can import military goods/parts under Authorised Use.

See:

Apply to pay less duty on goods you import for specific uses (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-import-for-specific-uses).

Check if you can pay less duty if your goods are imported into authorised use (https://www.gov.uk/guidance/check-if-you-can-pay-less-duty-if-your-goods-are-imported-into-end-use#military-equipment)

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.