theodi/ndl-core-corpus huggingface dataset:
JMD Haulage
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 JMD Haulage 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 JMD Haulage 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms C Oakley v Boots Management Services Ltd: 2302603/2024
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in Ms C Oakley v Boots Management Services Ltd: 2302603/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ea8f660678ace40a7f2777/Ms_C_Oakley_v_Boots_Management_Services_Limited_2302603-2024_judgment_25-03-25.pdf).
Mr R Hunt v The PE & Sports Project Ltd: 6005987/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Mr R Hunt v The PE & Sports Project Ltd: 6005987/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68a58988cd7b7dcfaf2b5efb/Mr_R_Hunt_-vs-_The_PE___Sports_project_limited_-_6005987.2025_-_Judgment.pdf).
CTM36325 - Particular topics: company winding up TAAR: condition C: ‘similar to’
Source: gov.uk (2025-08-15)


ITTOIA05/S396B and S404A (4)(a) to (4)(d)

The four subsections of ITTOIA05/S396B (4) apply where the individual continues to be directly or indirectly involved with a trade or activity which is the same as, or is similar to, that of the company being wound up.

‘Similar trade or activity’

ITTOIA05/S396B and S404A apply not only to distributions from companies carrying on a trade but also to companies carrying on an investment business or to a holding company of a trading group, for example.

‘Similar trade or activity’ is not further defined and is a deliberately wide-ranging term designed to prevent arguments that a new company is not carrying on 'the same' trade as the wound-up company because of changes to the business model.

Example 1

Mr G is the sole shareholder in a company that provides a car-washing service. Mr G winds up that company, but continues to provide car-washing services through a partnership with his wife, but now also sells air-fresheners.

Clearly Mr G is carrying on the same trade, or at least a trade very similar to that carried out by the company, and so Condition C is satisfied.

Example 2

Mrs F is a landscape garden designer and runs her business through a company. Mrs F decides she would like to retire, and so winds up the company. In order to supplement her pension, and because she enjoys it, Mrs F continues to provide routine gardening services to a small group of clients in her local village as a sole trader.

It is unlikely that Mrs F is carrying on 'the same trade' after the winding up as that carried on by the company. However, the provision of gardening services is 'similar to' the provision of landscape gardening, and so Condition C is met. But that does not mean that ITTOIA05/S396B or S404A will apply to the distribution, because all the conditions must be met, and it is not likely on these facts that Condition D, the purpose test, will be satisfied.

Example 3

Mr E is a builder who runs his business through two companies. Company 1 specialises in loft conversions, and Company 2 specialises in extensions. Mr E winds up Company 1, but the trade of Company 2 continues.

As with Example 2, Mr E continues to be involved with a trade that is similar to that of the company that is wound up, and so Condition C is satisfied.

Example 4

Mrs D is a recruitment consultant who runs her business through a company. After three years of training part time, she winds up her company and starts a new company that offers her services as an IT consultant. Some of her new clients are businesses she dealt with in her previous company.

Although Mrs D is still a consultant, the trade has changed significantly and it is unlikely that it would be viewed as the same or similar to that carried on by the wound-up company. It does not matter that she continues to deal with some of the same clients because the nature of the service she is providing is different. Even if it were argued that the work was similar consultancy support, it is unlikely that Condition D would be met in any event.
Mr M Beschizza v Just the Tipple Ltd: 6023527/2024
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in Mr M Beschizza v Just the Tipple Ltd: 6023527/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68359dc39c2ff625fff692ee/Mr_Marco_Beschizza_v_Just_the_Tipple_Ltd_6023527-2024_Judgment_15-05-2025.pdf).
Tom Hartley
Source: gov.uk (2025-09-05)

Mr Tom Hartley was UK’s High Commissioner to The Bahamas from 2022 to 2025. Before that appointment he was the Deputy High Commissioner in Ghana. After studying economics at the University of Cambridge, Tom moved to London where he worked for the Ministry of Defence and then the Home Office, during which time he was Private Secretary to 2 successive National Security Ministers: Admiral Lord West and Baroness Neville-Jones. Tom joined the Foreign & Commonwealth Office in 2012 on a multilateral portfolio, before being posted to Lebanon during the Syrian Refugee Crisis, and then to Ghana to lead one of the UK’s biggest missions in Africa. Social media links Tom Hartley on X Tom Hartley on Instagram British High Commission, The Bahamas, on Facebook

Mr Tom Hartley was UK’s High Commissioner to The Bahamas from 2022 to 2025. Before that appointment he was the Deputy High Commissioner in Ghana.

After studying economics at the University of Cambridge, Tom moved to London where he worked for the Ministry of Defence and then the Home Office, during which time he was Private Secretary to 2 successive National Security Ministers: Admiral Lord West and Baroness Neville-Jones. Tom joined the Foreign & Commonwealth Office in 2012 on a multilateral portfolio, before being posted to Lebanon during the Syrian Refugee Crisis, and then to Ghana to lead one of the UK’s biggest missions in Africa.

Social media links
- Tom Hartley on X (https://twitter.com/DiploTom)
- Tom Hartley on Instagram (instagram.com/diplotom)
- British High Commission, The Bahamas, on Facebook (facebook.com/ukinthebahamas)
Operational notice for Assent Building Control Compliance Limited
Source: gov.uk (2025-11-19)

Information for project owners following winding-up orders made against Assent Building Control Compliance Ltd, LB Building Control Ltd and Oculus Building Consultancy Ltd.

The document provides information to project owners following winding-up orders made against Assent Building Control Compliance Limited and its registered building control approvers, LB Building Control Limited and Oculus Consultancy Limited on 6 November 2025.
COM50103 - Claims/reliefs: loss and non-trading deficits carry-back: order of loss processing (Action Guide)
Source: gov.uk (2025-08-01)


To alter the order in which COTAX processes ‘LOS’ postings, consider steps 1 - 10 below. The guide is presented as follows.

Initial action (#initial)

Steps 1 - 5

Reallocating to OAS (#reallocating)

Steps 6 - 10

Initial action

1. Use function DAPD (Display AP Details) to check if the clerical interest indicator (CII) see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015) is set on the Accounting Period (AP) for which the overpayment will arise.

2. If CII is not set, use function MAPS (Maintain AP Signals) to set the ‘inhibit reallocation and repayment (manual)’ signal to ‘Y’.

3. Create the overpayment.

4. Use function VPPD (View Payment and Posting Details) to check the amount of repayment available for reallocation.

5. Determine exactly how much you want to reallocate from the COTAX record.

Reallocating to OAS

6. Use function REOD (Direct Reallocation Out Of COTAX) and choose the option ‘reallocate a specific amount’.

7. Make the reallocation. COTAX cannot calculate repayment interest (RPI) when you use this function, as it does not know when the effective date of the reallocation will be. The RPI added field on screen COT170CP is therefore always set to nil.

8. Confirm the reallocation and make a note of the OAS reference number.

9. Use function MAPS (Maintain AP Signals) to set the ‘inhibit reallocation and repayment (manual')’ signal to ‘N’.

10. On the same day, complete the Intelligent Payment Processing (IPP) Single Form, this will be picked up by HMRC Payments. Please leave a note on COTAX advising them of the amounts on which and the dates to which repayment interest (RPI) is to be calculated.

COM120100 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120100) has guidance on completing a Intelligent Payment Processing (IPP) Single Form.

HMRC Payments calculates RPI and sets it off against any outstanding liabilities then repays any balance unless you specify a different treatment.
H RIPLEY & CO LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00210 (TCC)
Source: gov.uk (2025-06-30)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE MARK BALDWIN 
on 27 June 2025

Read full decision H Ripley & Co Limited v The Commissioners of His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/68625716354985706f111ab8/H_Ripley__Co_Limited_v_HMRC_Final_Decison_for_issue_to_parties.pdf)

VAT – VAT Notice 725 – whether FTT erred in law in concluding trader held insufficient evidence of removal - no - appeal dismissed
Mr D Flynn v London General Transport Services Ltd: 6028657/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr D Flynn v London General Transport Services Ltd: 6028657/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/692581b722424e25e6bc30ff/Mr_D_Flynn_-_v_-_London_General_Transport_Services_Limited___6028657-2025___Judgment-Reasons-Interim_Relief.pdf).
TTM11100 - Offshore activities: Different types of vessels and their treatment
Source: gov.uk (2025-12-08)


Vessels that are engaged in offshore activities are treated in three different ways by the legislation:
- Vessels to which the special rules apply
The special rules only apply when they are engaged in offshore activities; when they are engaged elsewhere they come within the normal tonnage tax regime. See TTM11110 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm11110).
- Vessels to which the special rules do not apply
Vessels which come within the normal tonnage tax regime wherever they operate. See TTM11120 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm11120).
- Vessels outside tonnage tax
Vessels which are excluded from the tonnage tax regime wherever they operate. See TTM11130 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm11130).

Remember that the ‘normal’ tonnage tax regime can only apply to shipping profits. Many vessels which engage in offshore activities will be qualifying ships by virtue of FA00/SCH22/PARA19 (1)(d) as ships that provide ‘transport in connection with other services of a kind necessarily provided at sea’.

Small vessels

Vessels which are not seagoing, or which are less than 100 gross tons, cannot be qualifying ships, TTM03500 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm03500). All such vessels will come within the normal Corporation Tax regime wherever they operate.

References
Miss D Morrison v Glasgow City Council: 4105562/2020
Source: gov.uk (2025-06-03)

Employment Tribunal decision.

Read the full decision in Miss D Morrison v Glasgow City Council: 4105562/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/682d8b24d112b221dce8ed58/Miss_D_Morrison_v_Glasgow_City_Council_-_4105562.2020_-_Judgment.pdf).
SPE13135 - Discharge of IP - methods of disposal: moving goods to export shops authorised as a customs warehouse
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).

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free... (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)

The movement should be treated in the same way as those to a customs warehouse (see SPE13130 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13130)).

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
April 2025 Transaction Data
Source: gov.uk (2025-05-21)

This data provides information about the number and types of applications that HM Land Registry completed in April 2025.

Please note this data shows what HM Land Registry has been able to process during the time period covered and is not necessarily a reflection of market activity.

In April:
- HM Land Registry completed over 1,811,920 applications to change or query the Land Register
- the South East topped the table of regional applications with 408,047
HM Land Registry completed 1,811,924 applications in April compared with 1,974,155 in March 2025 and 1,953,642 last April 2024, of which:
- 285,129 were applications for register updates compared with 295,653 in March
- 1,058,989 were applications for an official copy of a register compared with 1,097,576 in March
- 158,279 were search and hold queries (official searches) compared with 263,960 in March
- 78,380 were transactions for value compared with 83,730 in March
- 14,592 were postal applications from non-account holders compared with 15,564 in March
Applications by region and country

Top 5 local authority areas

April 2024 applications

March 2025 applications

Top 5 customers

April 2024 applications

March 2025 applications

Access the full dataset on our Use land and property data service (https://use-land-property-data.service.gov.uk/datasets/td/download).

Next publication

Transaction Data is published on the 15th working day of each month. The May 2025 data will be published at 11am on Friday 20 June 2025.
Mr E Rothwell v FremantleMedia Group Ltd: 2201953/2024 and 6008262/2024
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in Mr E Rothwell v FremantleMedia Group Ltd: 2201953/2024 and 6008262/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6851353f2288b8d4cf987668/E.RothwellvFremantleMedia_Group_Limited.pdf).

Read the full decision in Mr E Rothwell v FremantleMedia Group Ltd: 2201953/2024 and 6008262/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68a30996cd7b7dcfaf2b5e2e/Edwin_Rothwell_v_FremantleMedia_Group_Limited_-_2201953-2024___6008262-2024_-_Reasons.pdf).
EXPP2150 - National Export System (NES) and authorisation procedures: representation: Indirect Representation (IR)
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.

In most cases an IR will be a third party agent authorised for NES simplified procedures in their own right to conduct customs formalities in their name on behalf of their non authorised clients. Their clients do not require a separate NES simplified procedure authorisation. The IR is responsible for meeting all the general NES simplified procedure criteria and conditions for authorisation (see EXPP2080). There are certain additional criteria that IRs will also have to satisfy.

The IR is responsible for ensuring that all declarations are submitted on time, in full and are accurate. They are required to maintain a full audit trail in respect of the goods declared and any necessary supporting documentation. The IR may return certain original documents (e.g. invoices, etc) to the exporter but must retain a duplicate for their own records. The maintenance of paperwork must be agreed with the IR at the authorisation stage. This agreement must include:
- timescales for the presentation of supporting paperwork to Customs to allow post-clearance checks and audits to be carried out
- a list of the documents being maintained by each party (and the timescales in which documents held by the exporter will be presented) and
- the locations at which documentation will be made available for inspection by Customs.
This information must be recorded and maintained within the IRs documented procedures.

The IR must state that they are acting in an indirect capacity by entering code 3 and their Trader Identification details (EORI) in Box 14 of all declarations.

Liability for the customs debt

The IR is jointly and severally liable with the person represented for any customs debts arising from the exportation of goods through their NES simplified procedure authorisation.

The assurance officer should, in the first instance, contact the IR in the event of any irregularities or demands for duty. Where it can be proven that the IR has acted 'in good faith' on behalf of the exporter and has satisfactorily fulfilled all their obligations, the officer should then contact the actual exporter of the goods. Demands for duty should be issued simultaneously to both parties.
Chief scientific advisers and their officials
Source: gov.uk (2025-03-13)

Guidance on the roles and responsibilities of chief scientific advisers (CSAs) and their supporting teams.

This document describes the roles and responsibilities of departmental CSAs and their supporting teams (CSA officials), and puts these in the context of the wider science advisory processes across government. It gives an introduction to existing guidance and networks for providing high level scientific and engineering advice to government.
The Information Lab
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 Information Lab 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 Information Lab 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.
One year of the Office of Trade Sanctions Implementation (OTSI)
Source: gov.uk (2025-12-04)

This update provides an activities overview of OTSI within its first year of operation, 2024 to 2025, and a forward look at future priorities.

The review covers:
- 1 Introduction
- 2 OTSI’s first year
- 2.1 Our powers
- 2.2 Our capability
- 2.3 Our operational functions
- 2.4 Our engagement
- 3 Looking to the future
- 3.1 More support for business
- 3.2 Expanding our licensing remit
- 3.3 More proactive enforcement
- 4 Find out more
Barons Icabling 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 Barons Icabling 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 Barons Icabling Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
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.
KAEFER UK
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 KAEFER UK 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 KAEFER UK 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.
Windrush Scheme application form (UK)
Source: gov.uk (2025-11-13)

Application form for the Windrush Scheme.

If you are applying from within the UK, you must print and complete the paper form Windrush scheme application form (UK). If you need a physical copy of the form posted to you contact the Windrush Helpline.

As part of our operating processes the Windrush Helpline may contact individuals by telephone, email or letter for a variety of reasons. We will only ask for identity documentation if you have applied under either the Windrush Scheme or the Windrush Compensation Scheme. If you have questions or concerns about an approach for information received please call our helpline who will be happy to advise.

If you are applying from outside the UK you must use the online application form (https://visas-immigration.service.gov.uk/product/uk-visit-visa).

Contact the Windrush Helpline

Telephone: xx-xxxx-xxxx (freephone)

Monday to Friday, 9am to 5pm (except bank holidays (https://www.gov.uk/bank-holidays))

Windrush Helpline Christmas opening hours

Outside the helpline opening hours, you can leave a message to ask for your call to be returned at a more convenient time.

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

If you are overseas, you can email the Windrush Helpline and ask them to call you back.

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)
Mrs L Pickford v Know Dementia: 6007857/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mrs L Pickford v Know Dementia: 6007857/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ee744353fa8521c3248c9a/Mrs_L_Pickford_v_Know_Dementia_6007857-2024_Judgment.pdf).
Insolvency practitioner sanctions: David Hughes 18 March 2025
Source: gov.uk (2025-07-22)

On 18 March 2025 a Disciplinary Consent Order was made against David Hughes of Janes Insolvency

This Order is made in relation to a complaint that David Hughes breached the Fundamental Principle of Professional Competence and Due Care of the Insolvency Code of Ethics, when;

Allegation 1:

a) He failed to submit monthly bordereau returns to the IPA in accordance with The Insolvency Practitioner Regulations 2005;

b) In his role as liquidator of one company, he failed to:

publish a notice of his appointment in the Gazette, and deliver a notice of his appointment to the Registrar of Companies in breach of S109(1) Insolvency Act 1986;

advertise a notice of intention to declare a dividend in breach of Rule 14.28 Insolvency Rules (IR) 16;

deliver notice of intention to declare a dividend in breach of Rule 14.29 IR 16.

c) In his role as liquidator of three companies, he failed to file progress reports within two months of the period end in breach of Rules 18.7 (6) and 18.8 (5) IR16.

e) In his role as liquidator of one company he failed to:

progress the liquidation in a timely manner;

file notice of his appointment with Registrar of Companies as soon as reasonably practicable in breach of Rule 4.106A (4) the Insolvency (Amendment) Rules 2010;

advertise and deliver a notice of intention to declare a dividend in breach of Rule14.28 and Rule 14.29 IR 16.

f) In breach of Rule 18.7 (6) IR16, he failed to:

1. prepare or send annual progress reports to the Registrar of Companies in no less than eight cases;
- issue 19 annual progress reports (across no less than 13 cases) in a timely manner.
g) In his role as supervisor of an Individual Voluntary Arrangement (IVA) he failed to:

1. pay an equalising dividend in a timely manner, and;
- distribute funds in accordance with the IVA proposal.
Allegation 2:

In his role as liquidator of two companies he failed, contrary to the provisions of Statement of Insolvency Practice (SIP) 11, to have appropriate safeguards in place to clearly differentiate and segregate estate money, client money and the money belonging to the entity in which he was working.

Accordingly, Mr Hughes was found liable to disciplinary action under the IPA’s Articles of Association.
Youth justice services: North East and Cumbria
Source: gov.uk (2025-06-23)

Contact details for youth justice services in the North East of England and Cumbria.

YJB Head of Oversight

Contact: Akram Hussain, Head of Oversight (North East & Cumbria) Email: xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

County Durham

Contact: Leanne Hopper, Strategic Manager

County Durham Youth Justice ServiceDurham County CouncilCrook Council OfficeNorth TerraceCrookDurhamDL15 9ES

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Cumberland

Contact: Simon Newling-Ward, Service Manager

Cumberland Youth Justice ServiceCumbria House107 – 117 BotchergateCarlisleCumbriaCA1 1RD

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Darlington

Contact: Jo Benson, Service Manager

Central House AnnexeMcNay StreetDarlingtonDL3 6JX

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Gateshead

Contact: Emma Blackwell, Head of Service

Gateshead Youth Justice ServiceGateshead CouncilCivic CentreRegent StreetGatesheadNE8 1HH

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Hartlepool

Contact: Laura Gough, Assistant Director, Children and Families

Hartlepool Youth Justice ServiceWindsor OfficesMiddleton GrangeHartlepoolTS24 7RJ

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Newcastle-upon-Tyne

Contact: Jen Dinsdale, Youth Justice Service Manager

Newcastle Youth Justice ServiceBlock 1Lower Ground FloorCivic CentreBarras BridgeCollege LaneNewcastle-upon-TyneNE1 8QH

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

North Tyneside

Contact: Pete Xeros, Service Manager

North Tyneside Youth Justice ServiceRiverside CentreMinton LaneNorth ShieldsTyne and WearNE29 6DQ

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Northumberland

Contact: Marie Roberts, Head of Service - Social Care and Early Help

Northumberland Adolescent ServiceCounty HallMorpethNE61 2EF

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

South Tees

Contact: Kay Dargue, Head of Partnerships and South Tees Youth Offending Service

South Tees Youth Offending Service4th Floor, Middlesbrough HousePostal address; Ground FloorCivic CentreMiddlesbroughTS1 2RH

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

South Tyneside

Contact: Michael Edwards, Interim Youth Justice Service Team Manager

South Tyneside Youth Justice ServiceSouth Tyneside Council38 Laygate PlaceSouth ShieldsTyne & WearNE33 5RT

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Stockton-on-Tees

Contact: John Lathaen, Service Lead – Youth Justice and Youth Support

Stockton-on-Tees Borough CouncilMunicipal BuildingsChurch RoadStockton-on-TeesTS18 1LD

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx

Sunderland

Contact: Linda Mason, Head of Service

Stanfield CentreAddison StreetSunderlandSR2 8SZ

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx / 7301

Westmorland and Furness

Contact: Stefania Tracey, Head of Service

Westmorland & Furness Youth Justice ServiceThe Nan Tait CentreAbbey RoadBarrow-in-FurnessLA14 1LG

xxx@xxx.xx (mailto:xxx@xxx.xx) Phone: xx-xxxx-xxxx
Polycyclic aromatic hydrocarbons (PAHs): challenges for the water environment
Source: gov.uk (2025-11-20)

The sources of PAHs and pathways into the environment, the amounts in the water environment and restrictions of use.

This report describes:
- the sources of some PAHs
- their pathways into the water environment
- measurements of levels in the water environment and the trends that have been identified
- control measures for PAH emissions
managing risk from diffuse pollution
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Source: gov.uk (2025-12-03)

Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.

Known error workarounds may apply to this area of the instructions (https://www.gov.uk/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds).

This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.

This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports (https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide).

Where the DE 1/11 completion notes contain different instructions from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 2 take precedence.

Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes should be declared first. See CDS Declaration Completion Instructions for Imports, DE 1/11 for more details (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds).
Communication providers: how to ensure networks are resilient
Source: gov.uk (2025-08-22)

How to ensure telecom networks remain secure, resilient, and accessible, including during emergencies

This information sets out:
- what communications providers must do to ensure their services are appropriately resilient
- the role of Ofcom as the independent regulator
- the support in place for vulnerable customers
- advice about what happens if there is disruption and how to prepare for emergencies
- how to resolve issues and make complaints
Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)
Source: gov.uk (2025-12-01)

Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

Known error workarounds may apply to this area of the instructions (https://www.gov.uk/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds).

This appendix provides details of the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element (DE) 2/3 of the customs declaration.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, 1207 to be declared when the Agents hold specific authority to use an importer’s deferment account).

The National codes and details to be declared are specified below.

The Union codes and details to be declared are specified in Table 1, see Appendix 5A: DE 2/3: Documents and Other Reference Code (Union) (https://www.gov.uk/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds).

Where both Union and National document codes are being declared, enter any Union codes first.

Where a document code permits the use of status codes UA, UE, UP, US, XX or XW, and where the document normally requires a reference number, and where the document is not held (waiver is claimed) a statement supporting the use of those status codes must be provided. The statement must be provided in both the Second Component (Document Identifier) and in the fourth component: (Document Reason) (an..35) of DE 2/3.

Read Appendix 5B: DE 2/3 document status codes (https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds) for status code definitions.

Unless specifically instructed otherwise in column 4 of the individual document code, a document identifier reference number is not required.

Use of status code XX or XW is a legal declaration that the goods are exempted from the documentary controls.

Sufficient evidence must be held in records to demonstrate eligibility for the waiver or exemption which must be produced on demand.

(https://assets.publishing.service.gov.uk/media/6929d84a9c1eda2cdf03430a/20251126_CDS_DE_2-3_Appendix5A_DocumentsandOtherReferenceCodesNational.ods)

Appendix 5A: DE 2/3: National Document Codes (https://assets.publishing.service.gov.uk/media/6929d84a9c1eda2cdf03430a/20251126_CDS_DE_2-3_Appendix5A_DocumentsandOtherReferenceCodesNational.ods)

ODS, 35.2 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.
Mrs S Yusuf v Apple Retail UK Ltd: 2300538/2020 and Others
Source: gov.uk (2025-05-14)

Employment Tribunal decision.

Read the full decision in Mrs S Yusuf v Apple Retail UK Ltd: 2300538/2020 - Preliminary Judgment (https://assets.publishing.service.gov.uk/media/5f9fe3f78fa8f57f34060d86/Mrs_S_Yusuf_v_Apple_Retail_UK_Ltd_2300538-2020___2303776-2020.pdf).

Read the full decision in Mrs S Yusuf v Apple Retail UK Ltd: 2300538/2020 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6821cc9cd9c9bb76078f7f00/Mrs_S_Yusuf_v_Apple_Retail_UK_Limited_Judgment_2__2300538-2020.__2300861-2023pdf.pdf).
Mrs N Wignarajah v John Lewis plc: 2306221/2023 and 2305069/2024
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mrs N Wignarajah v John Lewis plc: 2306221/2023 and 2305069/2024 - Judgment (https://assets.publishing.service.gov.uk/media/692dc3742a37784b16ecf80e/Mrs_Navashanker_Wignarajah_v_John_Lewis_Plc_2306221-2023_2305069-2024_Judgment.pdf).
Ms C Ganiza v American Institute for Foreign Study UK Ltd: 2201989/2024 and 2218152/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Ms C Ganiza v American Institute for Foreign Study UK Ltd: 2201989/2024 and 2218152/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/684690065e9253957280610f/Ms_C_Ganiza_v_American_Institute_for_Foreign_Study_UK_Limited_-_2201989-2024___2218152-2024.pdf).
SPE13565 - Continental shelf: general
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).

IP may only be used for the processing of goods intended for the Continental Shelf outside UK territorial waters. Traders involved in Continental Shelf operations also have the option of using End-Use (this option can be used both within and outside of the UK territorial limits).

Goods can be declared using full declarations, entry to IP, movement and discharge procedures for IP goods used for Continental Shelf operations. With effect from 01.05.2016 and with prior authorisation, goods can also be declared using the new simplified procedures:
- Simplified Declaration Procedures (SDP), or
- Entry in Declarant's Records (EIDR) (previously known as Local Clearance Procedure (LCP))
Applicants must demonstrate that they meet AEOC criteria although AEOC status does not need to be held. All declarations must be made electronically.

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
Vets market investigation: consultation on provisional decision
Source: gov.uk (2025-10-15)

The Competition and Markets Authority (CMA) is consulting on the provisional decision in its market investigation into the supply of veterinary services for household pets.

In May 2024 we launched a market investigation into the supply of veterinary services for household pets (https://www.gov.uk/cma-cases/veterinary-services-market-for-pets-review). We have now published our provisional decision report. This sets out our provisional findings with respect to our competition assessment, and our proposed remedies.

We now invite you to give reasons why these provisional findings and the proposed remedies should not become final, or should be varied.
Mixed Sex Accommodation breaches for January 2025
Source: gov.uk (2025-03-13)

Number of breaches of the policy on mixed sex accommodation in relation to sleeping accommodation for the month.

From 1 December 2010, the collection of monthly mixed sex accommodation (MSA) breaches was introduced. NHS organisations submit data on the number of occurrences of unjustified mixing in relation to sleeping accommodation. The collection enables the analysis and publication of consistently defined data to allow patients and members of the public to understand the extent to which mixed sex accommodation is occurring at individual organisations.

Official statistics are produced impartially and free from any political influence.