theodi/ndl-core-corpus huggingface dataset:
UK and Oregon trade and economic co-operation memorandum of understanding
Source: gov.uk (2025-11-06)

Memorandum of understanding (MOU) on trade and economic co-operation between the United Kingdom and the State of Oregon in the USA, signed 5 November 2025.

This MOU builds on the strong existing relationship between the UK and Oregon and sets out mutual goals and activities to strengthen our economic ties.

It prioritises co-operation in digital (including semiconductors and cybersecurity), clean energy, transport, advanced manufacturing, and tourism. It also provides for co-operation on the recognition of professional qualifications and government procurement.
Trade remedies notices: countervailing duty on biodiesel from Argentina
Source: gov.uk (2025-04-22)

Trade remedies notices published by the Secretary of State for Business and Trade relating to the countervailing duty on biodiesel from Argentina.

The countervailing duty on biodiesel from Argentina was imposed by the EU on behalf of the UK and the other member states. The Secretary of State for Business and Trade transitioned the countervailing duty to continue applying in the UK after the transition period.
Chris McDonald MP
Source: gov.uk (2025-09-17)

Chris McDonald MP was appointed Minister for Industry in the Department for Energy Security and Net Zero ( DESNZ ) and the Department for Business and Trade ( DBT ) on 11 September 2025. He was elected as the MP for Stockton North in July 2024. Education Chris studied Chemical Engineering at Cambridge, graduating with BA and MEng degrees. He also completed an MBA at the University of Warwick. Career outside politics Before becoming an MP Chris spent 20 years working in the steel industry, with a focus on research. In 2008, he became a laboratory manager within the research division of Tata Steel. In 2014 he led the divestment of the Materials Processing Institute from Tata Steel UK, becoming CEO . Chris is also a Fellow at the Royal Academy of Engineering.

Chris McDonald MP was appointed Minister for Industry in the Department for Energy Security and Net Zero (DESNZ) and the Department for Business and Trade (DBT) on 11 September 2025.

He was elected as the MP for Stockton North in July 2024.

Education

Chris studied Chemical Engineering at Cambridge, graduating with BA and MEng degrees. He also completed an MBA at the University of Warwick.

Career outside politics

Before becoming an MP Chris spent 20 years working in the steel industry, with a focus on research.

In 2008, he became a laboratory manager within the research division of Tata Steel. In 2014 he led the divestment of the Materials Processing Institute from Tata Steel UK, becoming CEO.

Chris is also a Fellow at the Royal Academy of Engineering.
Mr O Boorn v Sario Partners Ltd: 6014809/2024
Source: gov.uk (2025-05-29)

Employment Tribunal decision.

Read the full decision in Mr O Boorn v Sario Partners Ltd: 6014809/2024 - Judgment (https://assets.publishing.service.gov.uk/media/682b215e02662c6f8ec24433/Mr_O_Boorn_v_Sario_Partners_Limited_6014809.2024_FMH_Judgment.pdf).
VATGPB3600 - Non-business activities: flowchart
Source: gov.uk (2025-12-05)


Deciding if activities are business or non-business

Step 1

Is the person making the supply a ‘body governed by public law’? (See VATGPB2100 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb2100))
- If yes, go to step 2
- If no, activity is probably treated as business but see the VAT Business/Non-Business manual (outcome)
Step 2

Is the activity included in Annex 1? (See VATGPB3500 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb3500))
- If yes, go to step 3
- If no, go to step 4
Step 3

Is the activity carried out on a negligible scale?
- If yes, go to step 4
- If no, activity is probably treated as business but see the VAT Business/Non-Business manual (outcome)
Step 4

Is the activity engaged in as a ‘public authority’? (See VATGPB3200 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb3200))
- If yes, go to step 5
- If no, activity is probably treated as business but see the VAT Business/Non-Business manual (outcome)
Step 5

Would non-business treatment lead to a significant distortion of competition? (See VATGPB3400 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb3400))
- If yes, activity is probably treated as business but see the VAT Business/Non-Business manual (outcome)
- If no, go to step 6
Step 6

Is the body a Government department or health authority? (See VATGPB9000 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb9000))
- If yes, go to step 7
- If no, activity is treated as non-business (outcome)
Step 7

Is the activity subject to a Treasury direction? (See VATGPB9330 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb9330))
- If no, activity is treated as non-business (outcome)
- If yes, activity is probably treated as business but see the VAT Business/Non-Business manual (outcome)
Link to the VAT Business/Non-Business Manual (VBNB). (https://www.gov.uk/hmrc-internal-manuals/vat-business-non-business/vbnb)External users can find the guidance at http://www.hmrc.gov.uk/manuals/vbnbmanual/index.htm.
White House Farm Shop and Cafe
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 House Farm Shop and Cafe 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 House Farm Shop and Cafe 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.
RMF Construction Training Academy 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 RMF Construction Training Academy 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 RMF Construction Training Academy 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 Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Gallantry Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Gallantry Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Funding: As a company we offer to fund our veterans to do their SIA course

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.
International Disease Monitoring Plus (IDM+) tool: overview
Source: gov.uk (2025-08-21)

An overview of the International Disease Monitoring Plus (IDM+) tool, which assesses the likelihood of disease entry from commercial imports into Great Britain.

The IDM+ tool provides biosecurity assurances that imports of live animals and products of animal origin (POAO) into Great Britain (England, Scotland and Wales) are safe, by assessing the entry likelihood of animal health diseases through legal, commercial trade.

This overview summarises the:
- use of the IDM+ tool to assess the risk of animal health diseases entering Great Britain through imports of live animals and POAO
- methods and data inputs used to provide risk scores for different commodities imported from multiple trading partners, with examples of the model output
- advantages of the IDM+ tool to quickly and efficiently assess the risks posed by imports at Great Britain’s border
Down Syndrome Act 2022 draft statutory guidance (easy read)
Source: gov.uk (2025-11-05)

We want to hear what people think about our draft guidance on Down syndrome.

The Down Syndrome Act 2022 is a law to help make life better for people with Down syndrome and their families and carers. As part of the law, we have written some guidance. Guidance is like rules that services should follow.

The guidance says what services should do to support people with Down syndrome.

To help us write the draft guidance, we looked at what people told us in the call for evidence (https://www.gov.uk/government/calls-for-evidence/down-syndrome-act-2022-guidance-call-for-evidence-easy-read).

Until we decide on the final version of the guidance, it is called a ‘draft’. We want to know what you think about the draft guidance to help us decide on the final version.

We would like lots of people to answer our questions. This will help us to see if we have put the right things in the guidance and if anything needs to change.

The ‘Questions for professionals’ booklet is for people (and organisations) who work with people with Down syndrome, a similar condition and/or a learning disability.

How to send us your answers

You can answer:
- for yourself
- for someone else
- for an organisation
Follow the ‘Respond online’ link in the ‘Ways to respond’ box below to tell us what you think about the draft guidance.

Or you can print and scan this document with your answers, then email it to xxx@xxx.xx (mailto:xxx@xxx.xx).

You can also print and post this document with your answers to:

Neurodiversity, Disability and Learning Disability teamDepartment of Health and Social CareFloor 339 Victoria StreetLondonSW1H 0EU

We will publish BSL versions of the draft guidance and consultation soon.

You can read more in the non-easy read version (https://www.gov.uk/government/consultations/down-syndrome-act-2022-draft-statutory-guidance).
VCM92010 - CVS: loss relief: overview
Source: gov.uk (2025-10-13)


FA00/SCH15/PARA67 to PARA72

Where a qualifying investing company disposes of shares to which investment relief is attributable, and an allowable loss is incurred on the disposal, the company may claim to set that loss against income provided:
- the investment relief is not withdrawn in full as a result of the disposal, and
- the company held the shares continuously from the date the shares were issued until the disposal, and
- the disposal is:
- by way of a bargain made at arm's length for full consideration, or
- by way of a distribution in the course of dissolving or winding up the issuing company, or
- a disposal within TCGA92/S24(1) (such as occurs when the issuing company is struck off the Register of Companies and dissolved), or
- a deemed disposal following a negligible value claim under TCGA92/S24(2), and
- relief is not denied by the anti-avoidance provision in FA00/SCH15/PARA71, see VCM92030 (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm92030).
If the shareholding is covered by the substantial shareholding exemption then no allowable loss will be incurred on the disposal and no loss relief will therefore be due. The substantial shareholding exemption will normally apply to investments in trading companies where the shareholding is 10% or more of the investee company’s ordinary share capital and the investment is held for at least 12 months. The full qualifying conditions can be found at CG53000 (http://home.inrev.gov.uk/cgmanual/CG53000.htm)onwards.

In determining the amount of chargeable gain or allowable loss on a disposal where investment relief remains attributable to the shares immediately afterwards, the amount of that relief is deducted from the consideration given for the shares. If a gain arises by virtue of this deduction it is not a chargeable gain.

Top of page (#Top)

Example

June 2001 a qualifying investing company subscribes £100,000 for 50,000 shares in a qualifying issuing company. The investing company claims investment relief of £20,000 for its accounting period ending on 31 December 2001.

In January 2004 the investing company sells all 50,000 shares for £60,000. (The shareholding is less than 10% of the investee company’s ordinary share capital and the substantial shareholding exemption does not apply.) Investment relief of £12,000 is withdrawn (£60,000 x 20%), in accordance with FA00/SCH15/PARA46. £8,000 investment relief is not withdrawn and remains attributable to the shares sold. The allowable loss is calculated as follows:

Disposal proceeds

-

£60,000

Less cost

£100,000

-

Reduced by investment relief not withdrawn

£8,000

£92,000

Allowable loss

-

(£32,000)
RDRM32410 - Remittance Basis: Accessing the remittance basis: Remittance Basis Charge - Nomination of foreign income and gains: Payments on Account - first-year of paying RBC
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

The remittance basis charge is only payable from tax years 2008-09 onwards by long-term residents making a claim to use the remittance basis.

For example, if a remittance basis claim is made in 2008-09 and the remittance basis charge is due, then the first year that any payments on account can be considered in relation to the remittance basis charge is 2009-10 unless there is a claim to reduce refer to RDRM32430 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32430) Claims to reduce payments on account.

The fact that their tax liability for 2008-09 will be increased for those paying the remittance basis charge has no effect on the payments on account position for 2008-09 (unless there is a claim to reduce them) but, to the extent that the remittance basis charge is income tax, it will be taken into account when calculating payments on account for 2009-10.

The remittance basis charge for 2008-09 is not due for payment until 31 January 2010 when it can be paid as part of any balancing payment for the year.

The same principle applies to the payment on account position in relation to the remittance basis charge for any first year that a claim to the remittance basis is made, and the remittance basis charge is due. Payments on account will not generally be affected until after the first year in which they pay the remittance basis charge (TMA70/s59A(2)).
Miss N Wadi v Childsplay and R B Abubaker: 2300593/2020
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in Miss N Wadi v Childsplay and R B Abubaker: 2300593/2020 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/62ab2817d3bf7f048f5af7d9/Miss_N_Wadi_V__1__Childsplay__2__R_B_Abubaker_-_2300593_2020_.pdf).

Read the full decision in Miss N Wadi v Childsplay and R B Abubaker: 2300593/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/67ea908c0678ace40a7f2778/Miss_N_Wadi_v_1._Childsplay_2._Romanna_Bint_Abubaker_2300593-2020_Judgment_with_Written_Reasons.pdf).
UK government support for Chagossians
Source: gov.uk (2025-10-30)

Information on UK government support to people born on the British Indian Ocean Territory (BIOT) / Chagos Archipelago and their descendants.

The UK government provides a range of support to people who were born on the British Indian Ocean Territory (BIOT) / Chagos Archipelago and their descendants (‘Chagossians’). This includes community projects in the UK and Mauritius as well as a route to get British citizenship.

Chagossian records

The British Indian Ocean Territory Administration has published the records it holds of the births, marriages, and deaths of people living on on BIOT / the Chagos Archipelago. Those involved in the administration of the Chagos Archipelago made these records, which cover the years from 1878 to 1971.

You can search the records on Chagossian records website (https://records.gov.io/). You will need to register first.

Working on Diego Garcia

There are a range of job opportunities on Diego Garcia open to British, Mauritian and Seychellois citizens. People in these jobs live on the island and support the US Navy base operating there by managing facilities, maintaining vehicles, and providing administrative support.

KBR Inc is the main contractor responsible for recruiting and managing support staff at the base. You can review and apply for job vacancies on KBR’s website (https://careers.kbr.com/us/en/search-results?keywords=&p=ChIJh6OdhOBzkiQR4WsfEHBkT6k&location=British%20Indian%20Ocean%20Territory), which is updated regularly.
Student Loans in Wales: 2024 to 2025
Source: gov.uk (2025-06-18)

Statistics of Welsh domiciled student loans borrowers and the change in debt in the financial year.

Student Loans for Higher Education in Wales: Financial Year 2024-25

This publication provides statistics on loan outlays, repayments and borrower repayment status for Wales domiciled students studying in Higher Education (HE) in the UK and EU students studying in Wales.

The figures cover Income Contingent Loans (ICR), which were introduced in 1998/99, for financial years up to and including 2024-25.
Honours: lists, reform and operation
Source: gov.uk (2025-06-13)

Recent honours lists, reports on how honours operate and changes to the system, leaflets and details of how to make a nomination.

This series brings together recent honours lists, reports on the reform and operation of the honours system, case study leaflets of some of the people who have received honours and details of how to make a nomination.

Find out more about the honours system (https://www.gov.uk/honours).
BLM15070 - Lease accounting: finance lease accounting: finance lessees: lessee accounting with loaded rental structures
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.

Example 1, which follows at BLM15500 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm15500) onwards, illustrates cases where the rental payments in the primary lease period are constant throughout.

In some instances, however, payments may be loaded towards the 'front-end' of the lease (as was the case in Threlfall v Jones, 66TC77). In others the payments may be loaded towards the ‘back-end’ (sometimes called balloon leases).

The issue of Statement of Practice 3/91 was prompted by the existence of structures involving 'front-loaded' leases which sought to maximise the tax benefits inherent in finance leasing. It is also undoubtedly the case that some leases where payments are loaded towards the back-end are very tax efficient. But leases with skewed rental profiles are not necessarily all about avoiding tax. Different rental structures may be arranged for several reasons. For example, if rentals are to be funded from the income produced by the leased asset and the asset is not fully income producing from the outset, a rental structure which recognises this may be implemented.

Example 2, following at BLM15600 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm15600) onwards, illustrates the consequences of heavily back-loaded rentals.
Mainstream Group 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 Mainstream Group 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 Mainstream Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Providing advocacy to other organisations to encourage them to commit to signing the Armed Forces Covenant.

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.
Reforming the spending control and accountability framework
Source: gov.uk (2025-11-26)

A report on the government’s plans to reform the public spending control and accountability framework

Following a review by the Office for Value for Money, the government is reforming the public spending control and accountability framework in order to drive better value for money and enable the public sector to deliver the government’s priorities efficiently. A reformed system will see the business of government become more efficient and effective by reducing the time and therefore cost of activities and increasing capacity and speed of delivery. This ultimately means better and faster outcomes for citizens. The reforms will reinforce accountability, enable the central government functions to focus more of their efforts on building capability, and be supported by open and collaborative ways of working.
E3 foreign ministers and EU High Representative statement: 16 June 2025
Source: gov.uk (2025-06-15)

Statement by the foreign ministers of the UK, France and Germany (the E3) and the High Representative of the EU following their call with their Iranian counterpart.

The ministers of foreign affairs of France, Germany, and the United Kingdom, together with the High Representative of the European Union, had a phone conversation with their Iranian counterpart on Monday 16 June 2025, regarding the ongoing conflict between Iran and Israel.

E3 ministers and the High Representative of the European Union shared their concerns with regards to the escalation of tensions in the Middle East, and expressed their view that all sides must show restraint, refrain from taking steps which lead to further escalation in the region, and return to diplomacy. They reiterated the E3 and the European Union’s commitment to regional security. They reaffirmed Israel’s right to protect its security and people, in adherence with international law.

E3 ministers and the High Representative of the European Union reiterated their longstanding concerns about Iran’s nuclear programme which largely exceeds any credible civilian purpose, and Iran’s ongoing non-compliance with its legally binding safeguards obligations. They called on Iran to take decisive steps to return to negotiations and pave the way for a diplomatic solution. They further warned against an Iranian withdrawal from the Non-Proliferation Treaty.

E3 ministers and the High Representative of the European Union underscored their call to de-escalate and their commitment to contribute and to reach a negotiated solution to Iran’s nuclear programme.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Direct and indirect effects of subsidized dual apprenticeships
Source: gov.uk (2025-04-07)

The study set up a double-sided experiment with youth and firms to analyse a subsidized dual apprenticeship programme.

Abstract

Public interventions in the apprenticeship market often aim to increase demand or returns. The study set up a double-sided experiment with youth and firms to analyse a subsidized dual apprenticeship programme. This intervention seeks to relax financial constraints for youth by offering a wage subsidy and to make apprenticeship more attractive by providing vocational training in technical skills that complements on-the-job training. The authors document a large increase in youth participation in apprenticeship, yet the inflow of apprentices induces little crowding out of traditional apprentices in firms. The intervention leads to an increase in youth demand for apprenticeship, enabling firms to fill open apprenticeship positions. The subsidy compensates apprentices for low wages but does not alleviate financial constraints. Consistent with the dual training component contributing to an increase in youth demand for apprenticeship, youth perform more complex tasks and have higher earnings 4 years after the start of the experiment.

This work is part of the J-PAL Post-Primary Education Initiative.

Citation

Crépon B and Premand P. ‘Direct and indirect effects of subsidized dual apprenticeships’ Review of Economic Studies, 2024

Links

Direct and indirect effects of subsidized dual apprenticeships (https://doi.org/10.1093/restud/rdae094)
Russia sanctions regime: industry and specialist guidance
Source: gov.uk (2025-11-03)

Statutory guidance and additional industry guidance on the UK’s Russia sanctions: sanctioned persons, banks, goods and services and the Oil Price Cap (OPC) and related services.

The Russia sanctions regime is aimed at:
- encouraging Russia to cease actions destabilising Ukraine or undermining or threatening the territorial integrity, sovereignty or independence of Ukraine
- promoting the payment of compensation by Russia for damage, loss or injury suffered by Ukraine on or after 24 February 2022 as a result of Russia’s invasion of Ukraine
Flat 44, Zurich House, East Park, Crawley, West Sussex, RH10 6GT: HAV/45UE/MNR/2024/0621
Source: gov.uk (2025-03-07)

Southern Region, Mr I Perry BSc FRICS and Mr S Hodges FRICS on 19 December 2024

Read the full decision in RH10 6GT_HAV/45UE/MNR/2024/0621_decision (https://assets.publishing.service.gov.uk/media/67a9eecc699d77bee0148471/Flat_44__Zurich_House__Decision.pdf) Read the summary reasons RH10 6GT_HAV/45UE/MNR/2024/0621_reasons (https://assets.publishing.service.gov.uk/media/67a9ef0683dcca4d891ceacd/Flat_44__Zurich_House__Summary_Reasons.pdf)
Animal diseases: international and UK monitoring
Source: gov.uk (2025-08-21)

Monitoring for major, notifiable or new and emerging animal disease outbreaks internationally and in the UK.

We monitor any major, notifiable or new and emerging animal disease outbreaks worldwide. We do this as an early warning to assess the risk they may pose to the UK, in particular those diseases which impact on animal health and welfare, international trade, public health or wider society.

We assess the risk that diseases might come into the UK through trade in animals or animal products (legal or illegal), through movement of wildlife, or through movement of things such as insects which may carry a disease. We use these outbreak assessments to help us decide how to manage or reduce the risks.

We carry out a full qualitative risk assessment in certain cases, and in response to specific policy questions concerning a disease outbreak. This is based on the general principles of the OIE qualitative risk analysis framework.

View outbreak assessments from 2019 and before (https://webarchive.nationalarchives.gov.uk/ukgwa/20191103154110/https://www.gov.uk/government/collections/animal-diseases-international-monitoring) on the National Archives.
S Hussain v Concentrix TSC UK Ltd T/a Concentrix: 1801006/2024
Source: gov.uk (2025-03-28)

Employment Tribunal decision.

Read the full decision in S Hussain v Concentrix TSC UK Ltd T/a Concentrix: 1801006/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67e3d33b74e40de685195be8/1801006-2024_Sadhia_Hussain_v_Concentrix_TSC_UK_Limited_ta_Concentrix.pdf).
TIER 1 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 TIER 1 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 TIER 1 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
- 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.
Mr J E Harding v Gloucester Garden Design Co Ltd: 1400322/2025
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr J E Harding v Gloucester Garden Design Co Ltd: 1400322/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d5243130734bac9ba0fcc8/Mr_J_E_Harding_-vs-_Gloucester_Garden_Design_Co_Limited_-_Judgment.pdf).
AB v University of East London: 3205490/2022
Source: gov.uk (2025-07-23)

Employment Tribunal decision.

Read the full decision in AB v University of East London: 3205490/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/687e20da8adf4250705c968c/AB_v_University_of_East_London_-_3205490_2022_-_Judgment___Reasons.pdf).
Natural England licence: geological data
Source: gov.uk (2025-11-28)

As a Defra network contractor or partner, complete this licence form to allow you to download British Geological Survey digital data.

Digital data is provided by the British Geological Survey (BGS) through Natural England under this licence, solely for use by you – the licensee – to undertake work on behalf of Natural England.

If you would like to use BGS data in a partnership project, you need to complete the table at the bottom of the joint partnership projects document. (BGS do not require an alternative licence for joint projects)

The following data is available:
- DigMap-GB 50 onshore geology at 1:250,000 scale for Great Britain
- DigMap-GB 250 onshore geology at 1:250,000 scale for Great Britain
- DigSBS-250 offshore seabed sediment at 1:250,000 scale (full dataset)
- active mines and quarries (full dataset)
- GBASE surface and sub-surface soil for England
- DiGROCK-250 offshore bedrock data at 1:250,000 scale for England 224,715 sq km area
- superficial thickness at 1:50,000 scale for England and Wales 155,000 sq km area
UK Innovation Survey
Source: gov.uk (2025-05-22)

This collection brings together all documents relating to the UK Innovation Survey (UKIS).

The UK Innovation Survey (UKIS) is the main data source for business innovation in the UK. The survey is conducted every 2 years and is used widely across government to help improve policy. It is also used by the research community for understanding the innovation landscape.

The survey focuses on business adoption of innovation through new and improved products and services, investments in different types of innovation, and changes in business structures, management, design and marketing innovations. It also asks businesses about the drivers which motivate and barriers to innovation.

UKIS 2025 is the UK’s 14th survey of this type. The survey was funded and developed by the Department for Business and Trade (DBT) and administered by the Office for National Statistics (ONS) on behalf of DBT. It’s planned that the UKIS 2025 results will be released in Spring 2026 but the exact date will be confirmed on the Research and Statistics calendar (https://www.gov.uk/search/research-and-statistics) well in advance.

The statistical annexes for 2023, 2021, 2019 and 2017 are available in the main reports; these were published as separate documents in 2009, 2011, 2013 and 2015.

More historic information prior to 2009 is available from the National Archives website (http://webarchive.nationalarchives.gov.uk/+/http://www.bis.gov.uk/policies/science/science-innovation-analysis/cis).

UKIS 2025 went into field in mid-May 2025. The UK Innovation Survey (UKIS): privacy notice (https://www.gov.uk/government/publications/uk-innovation-survey-privacy-notice) sets out how we process and use business data from UKIS 2023 and future iterations of the survey. It sets out how data are processed, kept securely and confidentially and, where necessary, shared with other government departments/Devolved Administrations, approved contractors and accredited researchers for statistical purposes only.
Taxable pay tables: manual method
Source: gov.uk (2025-07-05)

Use these tables to manually work out your payroll, if you're an employer exempt from filing online.

Use these tables if you are an employer who:
- has an agreed exemption from online filing
- will be operating a manual payroll
Email HMRC to ask for the guidance in Welsh (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).
Domestic Top-up Tax and Multinational Top-up Tax: detailed information
Source: gov.uk (2025-07-08)

Policy papers, consultations, guidance and statutory guidance about Pillar 2 Top-up Taxes, including how to register to report these taxes to HMRC.

The Pillar 2 agreement

In October 2021, more than 135 countries, including the UK, reached an agreement known as ‘Pillar 2’. This agreement ensures that the largest corporate groups will be subject to a minimum rate of tax, by enacting a global minimum corporate tax rate of 15%.

As part of that agreement, the government has introduced 2 new taxes in the UK:
- Domestic Top-up Tax
- Multinational Top-up Tax
These taxes apply to accounting periods beginning on or after 31 December 2023.

HMRC are currently delivering this service on a phased approach. You can now register for Pillar 2 Top-up Taxes. We’ll release the tools that you need to submit your returns before the due date for reporting.

Contact us

If you have a technical question about Pillar 2 Top-up Taxes, you can email us at xxx@xxx.xx (mailto:xxx@xxx.xx).
Radiation workers and their health: national study
Source: gov.uk (2025-11-12)

The national registry for radiation workers (NRRW) is a long-term follow-up study of the health of radiation workers in the UK.

The National Registry for Radiation Workers Governance Group (https://www.gov.uk/government/groups/national-registry-for-radiation-workers-governance-group) provides governance and oversight of the epidemiology work proposed using data from the study.

The NRRW studies the effects of low doses of radiation exposed on workers.

The aim of the NRRW is to:
- better understand the risk of occupational low-dose exposure to ionising radiation
- inform regulations and guidelines that protect radiation workers
The guidance outlines how the NRRW carries out the study and the privacy notice sets out how the UK Health Security Agency (UKHSA) will use and protect the data obtained by it.