theodi/ndl-core-corpus huggingface dataset:
BLM17010 - Lease accounting under IFRS 16 and FRS 102 (2024 amendments): scope and exemptions
Source: gov.uk (2025-08-28)


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.

Scope

For entities applying IFRS 16 or FRS 102 (2024 amendments), all leases are in scope of the on-balance sheet model, except for (IFRS 16.3; FRS 102 (2024 amendments) 20.1):

leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;

leases of biological assets within the scope of IAS 41 Agriculture or FRS 102 (2024 amendments) Section 34 Specialised Activities held by a lessee;

Service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements or FRS 102 (2024 amendments) Section 34;

licences of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers or FRS 102 (2024 amendments) Section 23; (IFRS 15 and FRS 102 s23 establish the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer. Further detail on IFRS 15 and FRS 102 Section 23 is shown in the Business Income Manual (BIM31115 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim31115))).

rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets or FRS 102 (2024 amendments) Section 18 for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights.

For FRS 102 (2024 amendments) only, leases that could lead to a loss to the lessor or the lessee as a result of non-typical contractual terms.

Exemptions

A lessee may elect not to apply the requirements of IFRS 16 or FRS 102 (2024 amendments) Section 20 for short-term leases and leases for which the underlying asset is of low value. (IFRS 16.5; FRS 102 (2024 amendments) 20.5)

The election for short-term leases can be made by class of asset. The election for low-value leases can be made on a lease-by-lease basis. (IFRS 16.8; FRS 102 (2024 amendments) 20.7)

A short-term lease is defined as a lease that at commencement date has a lease term of 12 months or less (IFRS 16 Defined Terms, FRS 102 (2024 amendments) Glossary. A lease that contains a purchase option is not a short-term lease.

No specific value is included within the standards for low value assets. IFRS 16 B8 states that examples of low-value underlying assets can include tablet and personal computers, small items of office furniture and telephones . FRS 102 (2024 amendments) 20.11 provides examples of assets that would not be considered to be of low value (including vehicles, machinery, tractors, rolling stock, aircraft, land and buildings).

If a lessee elects to take the exemptions, the lease payments associated with those leases are to be recognised as an expense on either a straight-line basis over the lease term, or some other systematic basis.
The Teachers’ Pension Scheme member contribution rate changes 2025
Source: gov.uk (2025-04-01)

Reasons for changing the member contribution rates in the Teachers’ Pension Scheme (Amendment) Regulations 2025.

This report was laid before Parliament, alongside the Teachers’ Pension Scheme (Amendment) Regulations 2025, in accordance with section 22(2)(b) of the Public Service Pensions Act 2013. It sets out why the Department for Education has made a change to the member contribution rates.
The Mid-Tier Contract - Schedule 11 (Continuous Improvement)
Source: gov.uk (2025-02-21)

Schedule describing requirement for continuous improvement through life of contract.

This Mid-Tier Contract schedule sets out the requirement that the supplier always improves how it delivers the contract. It provides for continuous improvement of value through the life of the contract.
The Whickham Practice
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 Whickham Practice 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 Whickham Practice 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
We also pledge the following:

-Promoting the fact that we are an armed forces-friendly organisation by advertising in the practice and on our website

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.
New intelligence gateway for IP crime submissions
Source: gov.uk (2025-08-11)

This will help to improve the national IP Crime intelligence picture and help police focus their resources where they’re needed most.

The Intellectual Property Office and Police Intellectual Property Crime Unit (PIPCU) are changing the way IP rights holders and enforcement partners can submit intelligence relating to IP crime for analysis or investigation.

From 11th August 2025, the IPO is launching a new online webform (https://webform.clue.co.uk/IPO-SUBMISSION-01) to enable submissions to be received directly by the IPO’s Intelligence Gateway team. This webform will replace the previous PIPCU referral form, and visitors to the PIPCU webpage will now be redirected to the IPO when reporting intelligence.

The Gateway team will conduct an initial assessment and prioritise submissions to determine the most appropriate course of action. This could include further intelligence development using the IPO’s own capabilities, or onward referral to a law enforcement agency for criminal investigation. The IPO will liaise with PIPCU, Trading Standards and other law enforcement agencies to explore all potential avenues for disruption.

The Gateway team consists of intelligence officers and intelligence managers who are trained by the College of Policing. They work closely with the IPO’s financial investigators and intelligence analysts to develop intelligence packages appropriate for onward referral to law enforcement. The Gateway team also works with the IPO’s IP Crime Coordinator network, who are embedded within Trading Standards regions and collaborate with law enforcement partners and stakeholders to gather intelligence and help disrupt IP crime.

Kate Caffery, Deputy Director of Intelligence and Law Enforcement at the IPO said, “This change is an important step in ensuring that police can focus their resources where they’re needed most. It will also support the IPO in coordinating IP crime intelligence nationally, helping to ensure that IP rights in the UK remain among the best protected in the world.”

The new webform can be accessed here: IPO Webform (https://webform.clue.co.uk/IPO-SUBMISSION-01)

Members of the public should continue to report the sale of goods they believe are counterfeit to their local Trading Standards or to Crimestoppers online.
Company Names Tribunal decision: Voestalpine V Limited
Source: gov.uk (2025-10-16)

Decision for applicant Voestalpine AG registration number 15925207, applicant successful.

Application number 5451

Applicant Voestalpine AG objected to the name used by Voestalpine V Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Forestry Commission: prompt payment data April to June 2025
Source: gov.uk (2025-07-22)

How long the Forestry Commission takes to pay invoices.

The Forestry Commission’s percentage of invoices paid within 5 days and within 30 days of receipt. The data is in yearly quarters.

The data covers:
- Forestry Commission
- Forestry England
- Forest Research
Mrs J Morrison v Marks and Spencer plc: 2403663/2022
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs J Morrison v Marks and Spencer plc: 2403663/2022 - Judgment (https://assets.publishing.service.gov.uk/media/67d831399dc953ac3bfe9316/Mrs_Jacqueline_Morrison_v_Marks___Spencer_PLC_2403663-2022_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Mrs J Morrison v Marks and Spencer plc: 2403663/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68480220ddc1cbd280bcb85c/Mrs_Jacqueline_Morrison_v_Marks_and_Spencer_PLC_2403663-2022_written_reasnons_30-05-25.pdf).
PM call with leaders of Estonia, Latvia and Lithuania: 2 March 2025
Source: gov.uk (2025-03-02)

The Prime Minister spoke to President Alar Karis of Estonia, Prime Minister Evika Siliņa of Latvia and President Gitanas Nausėda of Lithuania this morning.

The Prime Minister spoke to President Alar Karis of Estonia, Prime Minister Evika Siliņa of Latvia and President Gitanas Nausėda of Lithuania this morning.

The Prime Minister reiterated that Estonia, Latvia and Lithuania are key partners of the UK, including through the Joint Expeditionary Force, and welcomed their leading contributions in support of Ukraine since Russia’s illegal invasion began.

The Prime Minister updated them on his discussions with the leaders of Ukraine, France and the United States in recent days – and underlined his focus on securing a lasting peace in Ukraine that ensures their future sovereignty, backed up by strong security guarantees.

They all agreed that Europe must unite and drive forward urgent action that will secure the best outcome, which will be vital for Europe’s future security.

The Prime Minister updated on his plans to convene leaders in London later today for further discussions and they agreed to stay in close contact in the coming weeks.
CG53725 - Qualifying corporate bonds: death and personal representatives
Source: gov.uk (2025-11-12)


As a general rule the death of a taxpayer is not an occasion of charge for capital gains purposes, TCGA 1992 section 62, see CG30200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg30200c#). When the taxpayer dies the assets he or she was competent to dispose of will pass to his or her personal representatives, but section 62(1)(b) provides that this is not treated as a disposal. However, this does not mean the personal representatives inherit any deferred gain. QCBs acquired by the personal representatives are not “the new asset” in their hands under section 116(4) and a deferred gain will not accrue when they dispose of the QCBs either by distribution to the beneficiaries or by sale or redemption for cash. The gain deferred under section 116(10)(b) is ‘lost’.

The situation is different if the personal representatives acquire shares or securities which are then converted to QCBs as a result of a relevant transaction whilst the shares or securities are still held by them, so that the gain latent in the shares or securities is deferred until the disposal of the QCBs. Then the deferred gain will accrue in the normal way if the personal representatives sell or redeem the QCBs. However, there will not be a charge if they distribute the QCBs to the legatees. A distribution by the personal representatives to the legatees of an estate is a transaction to which section 62(4) applies. Section 62(4) is one of the specific provisions referred to in TCGA92/S116(11) as not triggering the release of the accrued gain. Instead any liability on the deferred gain will pass to the legatees who receive the QCBs: the gain will accrue in the normal way under section 116(10)(b) when they dispose of the QCBs. See CG53710 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53710#).
Herrings Lane overhead line (MD216), S37 consent, Electricity Act 1989
Source: gov.uk (2025-02-04)

Upgrade of 175m of existing 11kV overhead line from 2 to 3 phase to support underground cables, with lame leg pole to support additional weight of third wire.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

4 February 2025

Location

Herrings LaneBurnham MarketNorfolkEngland

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
White Point Solutions 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 White Point Solutions 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 White Point Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs A Ogunbado v Isys Care Ltd (In Administrative Receivership): 2603253/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs A Ogunbado v Isys Care Ltd (In Administrative Receivership): 2603253/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/67b30dfc421271d7e45f57e7/Mrs_A_Ogunbado_v_Isys_Care_Limited__In_Administrative_Receivership__2603253.2023_DJ.pdf).
Ms L Taylor v Kent County Council: 2304105/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Ms L Taylor v Kent County Council: 2304105/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d16eee275fc9339a248b3e/Ms_L_Taylor_-v-_Kent_County_Council_2304105-2020_Strike-Out_Judgment_20.09.25.pdf).
Mr J Gimblett v Openreach Ltd: 6002604/2025
Source: gov.uk (2025-07-25)

Employment Tribunal decision.

Read the full decision in Mr J Gimblett v Openreach Ltd: 6002604/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/687f66d3ae8555bab409a123/6002604.2025_J_Gimblett_v_Openreach_LTD_UDL_Strike_Out_Judgment.pdf).
Local authorities planning calendar 2025 to 2026
Source: gov.uk (2025-06-17)

Important dates for payments, publications, and local authority actions in the 2025 to 2026 financial year.

The local authority planning calendar provides a summary of important dates for the Department for Education (DfE) activities in the 2025 to 2026 financial year, that relate to local authority funding, finance and compliance with funding regulations.

The calendar is for planning purposes only and dates are provisional and subject to change.
M Hafford-Robson v Sevenoaks Primary School and Kent County Council: 2306427/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in M Hafford-Robson v Sevenoaks Primary School and Kent County Council: 2306427/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68c01092838e7712ea2bfd59/M_Hafford-Robson_v_Sevenoaks_Primary_School_and_Kent_County_Council_2306427-2020_so_jud_pub.pdf).
Historical British survey of fertiliser practice reports
Source: gov.uk (2025-07-17)

Previously published statistics about fertiliser practices in Great Britain.

The British Survey of Fertiliser Practice is an annual nationally representative survey based on the selection each year of a sample of farms from mainland Britain. The main purpose of the survey is to estimate average application rates of nitrogen, phosphate and potash used for agricultural crops and grassland. Information is also collected on applications of sulphur fertilisers, organic manures and lime.

The latest British survey of fertiliser practice report (https://www.gov.uk/government/statistics/latest-british-survey-of-fertiliser-practice-report), contains the most recently published report.

The British survey of fertiliser practice dataset (https://www.gov.uk/government/statistical-data-sets/british-survey-of-fertiliser-practice-dataset) contains the most recently published data.

The survey is sponsored by the Department for Environment, Food & Rural Affairs and the Scottish Government, Rural and Environment Research and Analysis Directorate.

Next update: see the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest)

For further information please contact:

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

Twitter: @DefraStats (https://twitter.com/@defrastats)
Draft UK clinical guidelines for alcohol treatment
Source: gov.uk (2025-11-28)

This is a consultation seeking your views on the draft of the first ever UK clinical guidelines for alcohol treatment.

This consultation asks you to review individual chapters from the draft UK clinical guidelines for alcohol treatment.

Each chapter of the guidelines covers a different area, topic or setting that is important to supporting and treating people with alcohol problems. Each chapter summarises the main points on the topic, outlines good practice and guidance, and tells you how you can implement the guidance in your service.

The draft UK clinical guidelines for alcohol treatment is made up of 27 chapters split between 2 documents. Chapters 1 to 12 cover the core elements of alcohol treatment, and chapters 13 to 27 cover alcohol treatment in specific settings and populations. You can find a list of all 27 chapters in the consultation document.

The online survey asks you to comment on each individual draft chapter separately, focusing on whether you agree that each chapter:
- does not have important information missing
- has guidance that is clear
- has guidance that is possible to implement
This page also includes annexes to the draft UK clinical guidelines for alcohol treatment and a glossary.

We encourage organisational responses. This will help us to understand the consensus views of organisations and process the information more easily. However, people can also respond as individuals if they want to.
Liverpool parade incident
Source: gov.uk (2025-05-27)

How to apply for compensation for the incident on Water Street in Liverpool city centre on 26 May 2025.

We offer our sympathy to all those who have been affected by this horrific incident.

Victims injured in this incident can apply to the Criminal Injuries Compensation Authority (CICA) (https://www.gov.uk/government/organisations/criminal-injuries-compensation-authority) for compensation.

Compensation is payable to applicants who meet the eligibility criteria of the Criminal Injuries Compensation Scheme 2012 (https://www.gov.uk/government/publications/criminal-injuries-compensation-scheme-2012).

You do not need a paid representative, such as a solicitor or claims management company, to apply for compensation. Free independent advice may be available from the Victim and Witness Information (https://www.victimandwitnessinformation.org.uk/) website or other charitable organisations.

If you have been directly affected by this incident you can find out more about the Scheme (https://www.gov.uk/guidance/criminal-injuries-compensation-a-guide) and apply online (https://www.gov.uk/claim-compensation-criminal-injury).
Nuclear Decommissioning Authority: Annual Report and Accounts 2024 to 2025
Source: gov.uk (2025-07-22)

Our Annual Report and Accounts 2024 to 2025 sets out the progress made towards our mission of reducing hazards and decommissioning the UK’s civil nuclear sites.

Our Annual Report and Accounts 2024/25 sets out continued mission progress, from safely decommissioning the NDA’s existing sites with value for the taxpayer a key consideration, to preparing to take responsibility for more, while managing radioactive waste for our existing programme and new nuclear.

In this our 20th anniversary year, it has been a significant year of delivery. Sellafield is removing waste from all four of its legacy ponds and silos for the first time, representing a significant step on our journey to prioritise high-hazard reduction and decommission our complex and challenging facilities. Final capping of historic trenches and vaults at the Nuclear Waste Services LLW Repository is also progressing, while we have seen visible decommissioning skyline changes on our estate, including the demolition of Sizewell A’s turbine hall.

Progress continues to be made in finding a suitable location and willing community to host a Geological Disposal Facility, while innovation is delivering further value, demonstrated by the trials of new sail technology for Nuclear Transport Solutions ships and new autonomous security systems at Winfrith.

The NDA group is also being trusted to do more, as preparations continue for the transfer of the Advanced Gas-cooled Reactor fleet for decommissioning, as well as the potential for the Vulcan site which sits adjacent to Dounreay to be decommissioned by the NDA group.

Our focus on safety, security (physical and cyber) and the environment continues. We’ve seen a reduction year-on-year in safety incidents, our environmental performance has improved across the group, and we’re taking the appropriate steps to maintain focus and improve what remains strong performance in cyber security, supported by the opening of a specialised cyber facility to accelerate collaboration across our group and supply chain.

The report also highlights our work developing skills, supporting a supply chain of around 5,000 companies and contributing to the communities in which we operate.

In 2025, we had a record intake on our combined early careers programmes, and we recruited more than 420 apprentices and 300 graduates across the group. This, combined with our ongoing commitment to school engagement, work experience and industrial placements, forms part of our annual investment of over £49 million.

We are also committed to raising standards of equality, diversity and inclusion. This has been an important priority, and we have implemented our Inclusion Strategy 2021-2025. Our values underpin our approach, and we are proud of the strides we are making towards achieving our inclusion goals.
Ministry of Defence Commercial - Commercial X
Source: gov.uk (2025-08-19)

Information for suppliers about Commercial X in the Ministry of Defence (MOD).

Commercial X acquires innovative military capability which creates advantage and increases value to Defence​.

Commercial X will change MOD procurement processes by focussing on digital solutions.

Video: What is Commercial X? (https://www.youtube.com/watch?v=cnHoaryBG74)

Commercial X officers:
- use new freedoms and a different approach to risk to create innovative commercial approaches
- develop alternative routes to market and encourage approaches from small and medium sized enterprises (SMEs)
- share best practice
Commercial X is working with suppliers to address entry barriers to MOD for SMEs.

Why Commercial X exists

Technology is developing at pace and Defence needs to adopt commercial approaches that can exploit changing technology. Commercial X promotes this with:
- new freedoms to operate
- simpler governance
- redesigned processes
- supporting technology
- a team of commercial officers trained to operate within this model
How Commercial X works

Commercial X will bring new technologies to users faster. It will speed up delivery and ensure that front line forces have the technology they need to meet changing requirements. Commercial X will also expand delivered technology across Defence and make it part of the MOD’s new Digital backbone.

How to get involved as a supplier
- Procurement at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/procurement) – information on selling goods or services to the Ministry of Defence
- The Defence Sourcing Portal (https://contracts.mod.uk/esop/ogc-host/public/mod/web/login.html?VISITORID=7dd8bc75-0a6a-464f-82e0-c81f9087981e&_ncp=1755613713773.272696-1) - the official source of advertised contracts from the Ministry of Defence
- Find contracts in technology and research and development with the Ministry of Defence (https://www.gov.uk/guidance/find-contracts-in-technology-and-research-and-development-with-the-ministry-of-defence)
Contact

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Large sites for asylum accommodation: support for police forces
Source: gov.uk (2025-03-13)

Sets out a policy and guidance to support requests for additional funding.

The proposed establishment of large sites and vessels (‘pathfinders’) accommodating non-detained asylum seekers may lead to additional pressures on police forces responsible for the areas in which they are situated. The Home Office is keen to support forces to manage the potential impacts of the sites on business as usual demand.

This guidance outlines the process for applying for additional support.
Flat 1, Overcliffe Lodge, 2 Bracken Road, Bournemouth, Dorset, BH6 3TB: HAV/00HQ/MNR/2025/0697
Source: gov.uk (2025-10-29)

Southern Region, Mr J G G Wilson MRICS and Mr B W H Bourne MRICS on 27 August 2025

Read the full decision in BH6 3TB_HAV/00HQ/MNR/2025/0697_decision (https://assets.publishing.service.gov.uk/media/68e6b0ee49e17d00a56fff70/Flat_1__Overcliffe_Lodge__Decision.pdf) Read the full reasons in BH6 3TB_HAV/00HQ/MNR/2025/0697_reasons (https://assets.publishing.service.gov.uk/media/68e6b15249e17d00a56fff71/Flat_1__Overcliffe_Lodge__Full_Reasons.pdf)
NHS Business Services Authority
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 NHS Business Services Authority 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 NHS Business Services Authority 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
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.
HM Treasury group payment performance
Source: gov.uk (2025-08-28)

Transparency data on invoice payment times.

HM Treasury aims to reduce invoice payment times to 5 working days. All valid goods and services invoices received are paid as soon as they have been authorised by the officials responsible for the contract.
Exceeding waste storage limits at permitted sites: RPS 352
Source: gov.uk (2025-09-30)

Environment Agency regulatory position on when you can temporarily exceed the waste storage limits in your environmental permit.

This regulatory position statement (RPS) does not change your legal requirement to comply with your environmental permit.

However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in this RPS.

The regulatory position does not apply to any other legal requirements.
Miss W Elizabeth v Recycle Proline Ltd: 2411361/2023
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Miss W Elizabeth v Recycle Proline Ltd: 2411361/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68b8534db0a373a01819fdac/Miss_W_Elizabeth_v_Recycle_Proline_Limited_-_2411361_2023_-_Judgment.pdf).
Mr W Bennett v Glasgow City Council and Community Safety Glasgow: 4121271/2018
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Mr W Bennett v Glasgow City Council and Community Safety Glasgow: 4121271/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/683ed263e1eee913f2e98de6/Mr_W_Bennett_v_Glasgow_City_Council___Community_Safety_Glasgow_-_4121271.2018_-_Judgment.pdf).
CDS Declaration Completion Instructions for Final Supplementary Declarations
Source: gov.uk (2025-05-19)

This Data Element Completion Guide relates to Customs Declaration Service (CDS) Final Supplementary Declarations (FSD) only.

This guide does not cover completion instructions for:
- written import customs declarations
- written export customs declarations
- Bulk Import Reduced Data Set (BIRDS) declarations
- Customs Clearance Requests (CCR) for import or export purposes
For data element completion guidance for written import and export customs declarations, BIRDS, import or export CCRs, please refer to the appropriate Declaration or Customs Clearance Request completion instructions.
Mr R Mohite v The Mates Group Ltd: 6006505/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr R Mohite v The Mates Group Ltd: 6006505/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67ab4944d41dfb0b59cec480/R_K_M_Mohite_v_The_Mates_Group_Ltd_-_6006505_2024.pdf).

Read the full decision in Mr R Mohite v The Mates Group Ltd: 6006505/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6787c0983f1182a1e258a27b/Mr_R_Mohite_v_The_Mates_Group_Limited_-_6006505_2024.pdf).
Miss K Stevens v 0001 Capita plc and Capita Customer Management Ltd: 2214966/2023
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Miss K Stevens v 0001 Capita plc and Capita Customer Management Ltd: 2214966/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6790e6bde2b9324a911e2682/Miss_K_Stevens_v_1._0001_Capita_Plc_2._Capita_Customer_Management_Ltd_-_2214966-2023.pdf).

Read the full decision in Miss K Stevens v 0001 Capita plc and Capita Customer Management Ltd: 2214966/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67d985e1a87d546feeda0197/Miss_K_Stevens_v__1__0001_Capita_Plc__2__Capita_Customer_Management_Ltd_-_2214966-2023_-_Reconsideration.pdf).
PR25 4UB, J A Jackson Contractors (Leyland) Limited: environmental permit application advertisement - EPR/LB3834AE/V006
Source: gov.uk (2025-11-27)

View the application submitted by J A Jackson Contractors (Leyland) Limited for Lydiate Lane Quarry, Leyland.

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

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Product Safety Report: Brown and White Cable Knit Baby Sleeping Bag sold via Fruugo (2503-0115)
Source: gov.uk (2025-03-28)

Product Safety Report for Brown and White Cable Knit Baby Sleeping Bag sold via Fruugo presenting a serious risk of suffocation.

Summary

Product: Brown and White Cable Knit Baby Sleeping Bag sold via Fruugo

Hazard: The product presents a serious risk of suffocation as the product has no arm openings, and a baby may slip down into the sleep bag while unattended.

Corrective action: The listing has been removed by the online marketplace (Fruugo).

Product information

Hazard

The product presents a serious risk of suffocation as the product has no arm openings. This could lead to the suffocation of the baby if they slip down into the sleep bag while unattended, and the garment covers their mouth and nose.

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

Corrective action

The listing has been removed by the online marketplace (Fruugo).

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2503-0115

Notified by: Office for Product Safety and Standards
CH207350 - How to do a compliance check: establishing the facts: asking for information: UK / Swiss tax cooperation agreement: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

﻿
CH259100 - How to do a compliance check: using inspection powers: cashing up: overview
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

What is ’cashing up’?

’Cashing up‘ is a term used to describe the process of counting all the individual payments that a business has received from customers, and reconciling this with their sales record. This is usually carried out at the end of the day but a business may do this at intervals during the day as part of their security procedures.

Businesses operating a retail scheme for VAT purposes are required to record their daily gross takings (DGT). The record of DGT must include all payments as they are received.

Further information on DGT can be found in VRS4050 (https://www.gov.uk/hmrc-internal-manuals/vat-retail-schemes/vrs4050) and VAT Notice 727: retail schemes (https://www.gov.uk/government/publications/vat-notice-727-retail-schemes/vat-notice-727-retail-schemes).

When to observe a business cashing up

You may wish to observe a customer’s cashing up procedure for the following reasons:
- To make sure that the customer’s cashing up procedure is robust, and that all retail supplies are included in the record of DGT
- To see if the record of DGT on the day of your inspection is consistent with previous records of DGT
- At the end of an invigilation carried out to quantify arrears of tax see CH258000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch258000)
Miss L Stewart v Venson Herts Ltd: 3301866/2023
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in Miss L Stewart v Venson Herts Ltd: 3301866/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68921f07dc6688ed5087848c/Miss_L_Stewart_v_Venson_Herts_Ltd-3301866-2023-Judgment.pdf).
Beardwell Construction
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 Beardwell Construction 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 Beardwell Construction 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.
Health protection hazards collection
Source: gov.uk (2025-11-05)

This collection includes guidance and reports categorised by health protection hazard, which have a strong health equity focus.

Guidance and reports on health protection hazards (including environmental hazards or infectious diseases), which have a disproportionate impact on certain population groups (including CORE20PLUS (https://www.england.nhs.uk/about/equality/equality-hub/national-healthcare-inequalities-improvement-programme/core20plus5/%20populations)).
Mill Lane overhead line (5180942LG), S37 consent, Electricity Act 1989
Source: gov.uk (2025-02-21)

Replace existing 100kVA transformer, install two new 10.5-meter stout poles.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

21 February 2025

Location

Mill LaneDorset

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Firstaider Training
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 Firstaider Training 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 Firstaider Training recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.