theodi/ndl-core-corpus huggingface dataset:
Product Recall: Q’STRAINT Wheelchair Securement Retractors (2510-0101)
Source: gov.uk (2025-10-21)

Product Recall for Q'STRAINT Wheelchair Securement Retractors presenting a risk of injuries.

Summary

Product: Q’STRAINT Wheelchair Securement Retractors

Hazard: The product presents a risk of injuries as the retractor may not lock as designed. This could lead to the wheelchair moving during transit and injuring the user.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of injuries as the retractor may not lock as designed. This could lead to the wheelchair moving during transit and injuring the user.

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

Corrective action

The product has been recalled from end users.

Users are advised that they may continue to use the retractor while awaiting replacement, providing a pre-trip inspection is performed to assure that the product is fully locked. Product distributors have been notified and will inspect and replace affected retractors free of charge.

For further information, please contact xxx@xxx.xx (mailto:xxx@xxx.xx) or xx-xxxx-xxxx.

Additional information

PSD notification number: 2510-0101

Notified by: Driver and Vehicle Standards Agency
P Squire v Fishmongers Tavern: 3301716/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in P Squire v Fishmongers Tavern: 3301716/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/678520b6f041702a11ca0eef/Paul_Squire_v_Fishmongers_Tavern_3301716_2024_FMH_Judgment.pdf).
Mills Engineering Services 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 Mills Engineering Services 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 Mills Engineering Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
E Daang v M Motzen: 6000966/2025
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in E Daang v M Motzen: 6000966/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69039061e2ebc0fb39a52037/Eiji_Daang_v_Moses_Motzen_-_6000966_2025_-_Judgment___Reasons.pdf).
Public Sector Decarbonisation Scheme (PSDS): evaluation of Phase 1
Source: gov.uk (2025-03-13)

An evaluation of the effectiveness of the Scheme in delivering energy efficiency and low carbon heat measures in public sector organisation buildings.

The Public Sector Decarbonisation Scheme (PSDS) provides eligible public sector organisations with grant funding to install low carbon heating and energy efficiency measures within their buildings. Phases 1-3 of the Scheme have awarded £2.8 billion in grant funding since it started in 2020.

It is complemented by the Low Carbon Skills Fund (LCSF) which helps organisations put in place heat decarbonisation plans and apply to the PSDS.

The PSDS element of the evaluation assesses the scheme’s:
- effectiveness in delivering energy efficiency and low carbon heat measures in public sector organisations
- impact on jobs, skills and the supply chain for energy efficiency and low carbon heat measures (subject to scoping study)
- impact on carbon savings
- contribution towards its objectives
The LCSF element of the evaluation aims to:
- assess its effectiveness in supporting the development and delivery of PSDS projects, and the development of heat decarbonisation plans
- understand the resourcing and skills gaps the scheme addressed and whether it was successful in addressing them
- understand how PSDS and LCSF work together to deliver scheme objectives
The report findings are based on qualitative interviews, surveys and desk-based analysis of scheme delivery data.

The then Department for Business, Energy, and Industrial Strategy (BEIS) commissioned Winning Moves in consortium with CAG consultancy and the University College London Energy Institute to conduct this process and impact evaluation of PSDS and LCSF Phase 1. The analysis and fieldwork was conducted in 2022, so some details in the reports may no longer be up to date.
Self Assessment tax return for Lloyd's underwriters (Self Assessment helpsheet HS240)
Source: gov.uk (2025-04-05)

Find out how to complete a tax return for Lloyd's underwriters.

This guide explains more about how to fill in the Self Assessment tax return for Lloyd’s underwriters. It covers:
- foreign tax
- personal stop loss
- Capital Gains Tax
- conversion to limited liability underwriting
- losses
- relief for members who have been underwriting since before 1972
- Special Reserve Funds
- death
- exempt amounts
ST v HM Revenue & Customs: [2025] UKUT 011 (AAC)
Source: gov.uk (2025-01-22)

Upper Tribunal Administrative Appeals Chamber decision by Judge Brunner on 10 January 2025

Read the full decision in UA-xx-xxxx-xxxx-TC (https://assets.publishing.service.gov.uk/media/6798ed134686aac158606420/UA-xx-xxxx-xxxx-TC.pdf).

Judicial Summary

Appellant in person in tax credits case given 579 page bundle by HM Revenue & Customs on the day before the hearing. First-tier Tribunal (FTT) proceeded with a telephone hearing, without apparently exploring with the appellant whether she had been able to read the material, and whether she was able to access the material during the hearing, given that she was using her telephone to speak. Appellant had not asked for adjournment, but in these circumstances FTT should have given active consideration to whether a fair hearing was possible, applying the overriding objective. Failure to do so was an error of law, case remitted.
Financial benchmarking tool for colleges
Source: gov.uk (2025-06-04)

A tool to help colleges compare their financial performance with others in the sector.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

The intended audience for this page is:
- sixth-form and further education college corporations
- institutions designated under Section 28 of the Further and Higher Education Act 1992 as being in the further education sector
For the purposes of this page, these are collectively referred to as ‘colleges’.

Bodies funded by DfE as ‘special post-16 institutions’ (sometimes described as ‘colleges’) are not in scope, unless they are a subsidiary of one of the previously listed organisations.

You can filter the benchmark population based on certain criteria. The tool provides several benchmarking reports, trend analysis and access to the underlying datasets.

The latest version of the tool includes data submitted in colleges’ finance records for the years:
- 2023 to 2024
- 2022 to 2023
Additional information on DfE’s financial reporting requirements for colleges is set out in our college accounts direction (https://www.gov.uk/government/publications/college-accounts-direction).
K Forster v Merit Group Services Ltd: 6023939/2025
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in K Forster v Merit Group Services Ltd: 6023939/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/689b4d3beb300a86d83d0c37/K_Forster_v_MERIT_Group_Services_Ltd_6023939-25_Judgment.pdf).
Control2K Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Control2K Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Control2K Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Dashboards on rough sleeping
Source: gov.uk (2025-11-27)

Dashboards on the rough sleeping annual snapshot and rough sleeping data framework management information.

The annual autumn snapshot is our official and most robust measure of rough sleeping on a single night given they are independently verified, it provides information about the estimated number of people sleeping rough on a single night between 1 October and 30 November each year and some basic demographics details (age, gender, nationality). These statistics provide a way of estimating the number of people sleeping rough across England on a single night and assessing change over time.

In May 2023, the Ministry of Housing, Communities and Local Government launched a new framework with a new set of metrics to better understand how far rough sleeping is prevented wherever possible, and where it does occur, if it is rare, brief, and non-recurring. This was developed with Centre for Homelessness Impact (https://www.homelessnessimpact.org/) and 5 pilot areas (London, Greater Manchester, Newcastle, West Midlands and Bournemouth, Christchurch, and Poole). The information in the release is management information not official statistics.

We welcome users to contact xxx@xxx.xx (mailto:xxx@xxx.xx) if you have any feedback or comments.
LB v Secretary of State for Work and Pensions (ESA): [2025] UKUT 132 (AAC)
Source: gov.uk (2025-05-16)

Upper Tribunal Administrative Appeals Chamber decision by Judge Butler on  22 April 2025.

Read the full decision in UA-xx-xxxx-xxxx-ESA (https://assets.publishing.service.gov.uk/media/6827565550dbd3ce8372ab5d/UA-xx-xxxx-xxxx-ESA.pdf).

Judicial Summary

The Upper Tribunal allowed LB’s appeal on the basis of several material errors of law.

The First-tier Tribunal (Social Entitlement Chamber) uses a computer appeals system called Judicial Case Manager (“JCM”). This provides a digital decision notice tool for generating Decision Notices.

At the time of the Tribunal’s decision about LB, where used for employment and support allowance (“ESA”) appeals, the digital decision notice tool in JCM automatically wrote references to the Employment and Support Allowance Regulations 2008 into Decision Notices. It would do so even if the appeal in question was about new style ESA (where the applicable regulations are the Employment and Support Allowance Regulations 2013 instead). The JCM tool would not allow a Tribunal to amend the automatically generated Decision Notice to remove incorrect references to the 2008 regulations.

The Upper Tribunal decided that the fact the First-tier Tribunal issued a Decision Notice generated by JCM that referred to the incorrect ESA regulations for LB, did not, of itself, amount to a material error of law.

However, where a First-tier Tribunal deciding a new style ESA appeal refers in its Statement of Reasons to the incorrect set of ESA regulations, it risks making an error of law by materially misdirecting itself in law.

The Upper Tribunal recommends that when explaining its decision about a new style ESA appeal, a First-tier Tribunal takes appropriate steps to demonstrate that it has actually applied the correct regulations in practice.

The Upper Tribunal also recommends that DWP clarifies in its Responses to ESA appeals whether the appeal in question relates to new style ESA.
Letter to registered providers: Data requirements for 2025-26
Source: gov.uk (2025-03-21)

Copy of a letter about data collection sent to registered providers of social housing

In March 2025 we wrote to all chief executives to confirm data requirements for the 2025/26 period. These letters detailed the requirements for private providers with 1,000 or more units (large providers), those with fewer than 1,000 units (small providers) and local authority registered providers.

Further details can also be found on our Information required from registered providers (https://www.gov.uk/guidance/information-required-from-registered-providers) page.
STSM041590 - Exemptions and reliefs: exemptions: PISCES – When a transfer is exempt
Source: gov.uk (2025-07-10)


A transfer of shares of a PISCES company will only be exempt when the transfer is in connection to trading activity on a PISCES platform. Trading activity refers to the placing of buy and sell orders on PISCES and does not exclude the acquisition of shares for investment purposes from exemption.

The definition of a PISCES at regulation 3(3) of SI 2025/583 requires that a PISCES is a "multilateral system”. "Multilateral system” is defined in regulation 2 of SI 2025/583 as having the meaning given in Article 2(1)(11) of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments (MIFIR).

Article 2(1)(11) references Article 4(1)(19) of Directive 2014/65/EU which defines a multilateral system as any system or facility in which multiple third-party buying and selling trading interests in financial instruments are able to interact.

The exemption covers transfers of shares which result directly from trading activity on a PISCES platform, as these transfers are connected to trading activity on a PISCES platform. The exemption also covers transfers of shares which do not take place directly through trading on a PISCES platform but are still connected to that PISCES trading activity because they are intermediate transfers/settlement legs in the buyer or seller chains enabling the shares to be transferred from the seller to the buyer.
Ms E Raymond v Future Proof Technology Ltd: 3302594/2024
Source: gov.uk (2025-06-26)

Employment Tribunal decision.

Read the full decision in Ms E Raymond v Future Proof Technology Ltd: 3302594/2024 - Judgment (https://assets.publishing.service.gov.uk/media/685d07e242581eff9804de43/Ms_E_Raymond_v_Future_Proof_Technology_Ltd-3302594_2024-_Rule_22_Judgment.pdf).
R (MW) v First-tier Tribunal and CICA (CIC): [2025] UKUT 245 (AAC)
Source: gov.uk (2025-08-26)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 21 July 2025.

Read the full decision in UA-xx-xxxx-xxxx-CIC (https://assets.publishing.service.gov.uk/media/68adb3d5969253904d15583c/ua-xx-xxxx-xxxx-cic.pdf).

Judicial Summary

Criminal Injuries Compensation Scheme 2012 – paragraph 102(b) – whether exceptional circumstances prevented MW from applying for a review within the time limit – First-tier Tribunal overlooked submission that MW had not received Criminal Injuries Compensation Authority’s decision on his claim.
People survey results 2023
Source: gov.uk (2025-01-29)

This report presents the results from the Civil service people survey 2023.

The survey runs annually across the whole of the civil service. The survey looks at civil servants’ attitudes to and experience of working in government departments.

The 2023 People Survey was open from 19 September 2023 to 23 October 2023.

See all our people survey results (https://www.gov.uk/government/collections/ipo-people-survey-results).
COM110080 - Pursuit: automatic and clerical pursuit: clerical pursuit - payslips
Source: gov.uk (2025-11-19)


COTAX includes a payslip with the following:
- payment application
- any Penalty Determination (main, amended or further)
- any Revenue Determination or Revenue Amendment
- any Jeopardy Amendment
In addition, all offices can use payslip forms PS1(AZ)/(BZ) and function CFORMA to prepare separate payslips as described in the following table

Payslip type

When to use

PS1(AZ) / (BZ)

If a payslip is required for issue to a company without a payment application

CFORMA

If a pro-forma payslip is required for internal use

Forms PS1(AZ)/(BZ)

You produce forms PS1(AZ)/(BZ) for use by Debt Management Offices where a payslip is required without a payment application, for example, where a company wants to make a payment at a bank or post office.

These payslips are:
- in the same form as the payslip portion of a payment application
- colour coded:
- pink for HMRC Payments - form PS1(AZ)
- green for HMRC Payments - form PS1(BZ)
You send the completed payslip to the company in envelope ENV11P(COL).

Top of page (#Top)

CFORMA

All offices use a CFORMA when a pro-forma payslip is required, for example, where no payslip was sent with payment.

Please note that: CFORMA payslips are for internal use only and are not to be sent to a company.

You should prepare a separate payslip for each Accounting Period (AP) or duty (tax, penalty, interest). The payslip and associated payment are sent to the HMRC Payments office where the payment is processed.

For a list of forms relevant to this subject, see COM110081 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110081).

For a list of functions to use in particular situations, see COM110082 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110082).

For legislation applying to this subject, see COM110083 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110083).
Abbeydale Training Ltd
Source: gov.uk (2025-11-27)

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

2.1 Abbeydale Training Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK 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
- Additional Leave for Reservists
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.
Milelands Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Milelands Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Design hearing decision: O/0991/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 16 October 2024.

Design Decision O/0991/24 (https://assets.publishing.service.gov.uk/media/671a1b07b31c669e899c13df/o099124.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Mr B Chalk v Tesco Stores Ltd: 6021989/2025
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mr B Chalk v Tesco Stores Ltd: 6021989/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68889514a11f859994409136/Mr_B._Chalk_-vs-_Tesco_Stores_Limited_-_Judgment.pdf).
JHB (UK) 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 JHB (UK) 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 JHB (UK) 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
- 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.
Product Safety Report: MECO Electric Bicycle (2509-0167)
Source: gov.uk (2025-10-03)

Product Safety Report for MECO Electric Bicycle presenting a serious risk of fire.

Summary

Product: MECO Electric Bicycle

Hazard: The electric bicycle and its components have not been assessed using relevant UK conformity assessment procedures.

Corrective action: The import has been rejected at the border.

Product information

Hazard

The electric bicycle and its components have not been assessed using relevant UK conformity assessment procedures. There is no valid technical documentation for the product and no evidence of production control. There is a lack of labelling, marking and instructions. In the absence of evidence to demonstrate the conformity of the bike, battery, and charger, it may be possible for the charger and/or battery to overheat, causing a fire.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2509-0167

Notified by: Local Authority Trading Standards
Conflict in a warming world: how climate shocks impact rebel demands and peace agreement outcomes
Source: gov.uk (2025-12-10)

Explores how climate shocks influence rebel demands and violence, and whether these changes are reflected in peace agreements.

Abstract

As climate change becomes more severe and its effects more frequent, its impact on global conflict is increasingly important.

This research is supported by the Peace and Conflict Resolution Evidence Platform (PeaceRep)

Citation

D’Amico E. ‘Conflict in a warming world: how climate shocks impact rebel demands and peace agreement outcomes’ PeaceRep Report: Climate & Natural Resources, PeaceRep: The Peace and Conflict Resolution Evidence Platform, University of Edinburgh, 2025

Links

Conflict in a warming world: how climate shocks impact rebel demands and peace agreement outcomes (https://doi.org/10.7488/era/peacerep-2025-001)
Royal British Legion Industries (RBLI)
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 Royal British Legion Industries (RBLI) 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 Royal British Legion Industries (RBLI) 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
We also pledge the following:

-promoting the interests of members of the armed forces family as the beneficiaries of our charity -upholding the long tradition of the royal British legion in supporting the armed forces family

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.
Miss J Shipley v Cranmore Convenience PVT Ltd: 1300131/2024
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Miss J Shipley v Cranmore Convenience PVT Ltd: 1300131/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67976dc6fe1eabe7d7a22c70/Miss_J_Shipley_v_Cranmore_Convenience_PVT_Ltd_-_Judgment_-_1300131.2024.pdf).
ZK Accountancy Services
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 ZK Accountancy Services 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 ZK Accountancy Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
GL10 3SX, SCHLUMBERGER OILFIELD UK PLC: environmental permit issued – EPR/SP3731SC/S005
Source: gov.uk (2025-09-15)

View the permit issued for Stonehouse Battery Factory, Stonehouse under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: SCHLUMBERGER OILFIELD UK PLC

Installation name: Stonehouse Battery Factory

Permit number: EPR/SP3731SC/S005
Report your medical condition (form V1)
Source: gov.uk (2025-04-04)

Report certain types of visual conditions to DVLA if you're a car driver or motorcyclist.

Use this form to report these medical conditions:
- blepharospasm (https://www.gov.uk/eye-conditions-and-driving)
- diplopia (double vision) (https://www.gov.uk/eye-conditions-and-driving)
- glaucoma (https://www.gov.uk/eye-conditions-and-driving)
- nyctalopia (night blindness) (https://www.gov.uk/eye-conditions-and-driving)
- retinitis pigmentosa (https://www.gov.uk/eye-conditions-and-driving)
- visual field defects (https://www.gov.uk/eye-conditions-and-driving)
- other related conditions
Check the list of health conditions (https://www.gov.uk/health-conditions-and-driving) if yours isn’t listed.

Use a different form (https://www.gov.uk/government/publications/v1v-online-confidential-medical-information) to report these conditions if you have a lorry, bus or coach licence.

Find out what happens after you tell DVLA (https://www.gov.uk/driving-medical-conditions/what-happens-after-you-tell-dvla).
CFM38145 - Loan relationships: tax avoidance: unallowable purpose: purposes of activities not within the charge to Corporation Tax: rule and background
Source: gov.uk (2025-05-07)


CTA09/S442(2)

For the ‘unallowable purpose rule’ (at s441-442) to be engaged, there must be an ‘unallowable purpose’: that is, a purpose for which the company is party to the loan relationship (or enters into a ‘related transaction’, as defined for the purposes of the rule), which is not amongst the business or other commercial purposes of the company.

It is specifically provided that the purposes of a part of a company's activities, in respect of which the company is not within the charge to Corporation Tax (CT), do not count as business or other commercial purposes (s442(2)). This section considers this limb of the test.

Activities not within the charge to CT

In order to apply this test, it is necessary to determine the relevant part of a company’s activities (the relevant activities) and then whether or not the company is within the charge to CT in respect of those relevant activities.

This rule will be relevant, for instance, as regards borrowing in relation to mutual trading activities. Further, where borrowing is for the purposes of non-UK activities that are not brought into the charge to CT, it is HMRC’s view that debits under such borrowing will generally not be available as a result of the interaction of the general rules in the loan relationship regime, the territorial scope rules in CTA09/S5 and S5A, and other tax rules as relevant to the situation (for example, permanent establishment and/or partnership rules). However, were this not to be the case in a particular situation, it is likely that s442(2) will instead apply to disallow the debits.

See CFM38190 (https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm38190) for an example of where this rule might apply.

Background

This rule operates principally as a boundary rule, although it may in some circumstances have an anti-avoidance impact.

The policy behind this rule is that it is not appropriate to give relief for financing costs where that finance is used for the purposes of activities which will themselves not be within the charge to CT.
How to book and manage driving and riding tests for your pupils
Source: gov.uk (2025-06-23)

How to use the DVSA practical test business service to book and manage driving tests for your pupils, and manage your business details.

This guide explains how to use the Driver and Vehicle Standards Agency (DVSA) practical test business service. You can use this to book and manage driving and riding tests for your pupils (https://www.gov.uk/book-pupil-driving-test).

The guide tells you how to:
- start using the service
- make and manage bookings
- manage your business with DVSA
It also tells you about the rules you have to agree to follow if you want to use the service.

The agreement tells you the terms and conditions and you have to agree to if you want to use the service, and what can happen if you misuse your account.
F Leacataly v M U Shariq: 6021261/2024
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in F Leacataly v M U Shariq: 6021261/2024 - Judgment (https://assets.publishing.service.gov.uk/media/683ef00dd21e8a73d10d32c5/Faiza_Leacataly_v_Moahmmed_Umair_Shariq_-_6021261_2024_-_Judgment.pdf).
CTM41150 - Particular bodies: local enterprise organisations and urban regeneration companies
Source: gov.uk (2025-10-03)


Local enterprise organisations: CTA09/S83

BIM47610 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47610) explains the background to local enterprise (previously 'trade') organisations, which require various types of approval if donations made by a trader are to be tax deductible (see below). The approval provisions are at CTA09/S84.

A body seeking approval may take various forms and it will not necessarily be called, for instance, a ‘local enterprise agency’. CTA09/S83 defines local enterprise organisations as meaning
- a local enterprise agency (LEA)
- a training and enterprise council (TEC)
- a Scottish local enterprise council (LEC), or
- a business link organisation.
In many cases the organisations will be bodies corporate or unincorporated associations but in some they may be trusts. However, in all cases there must be a rule preventing the distribution of income or profits to members or those in control.

Approval may be withdrawn by the Secretary of State or other responsible minister from a specified date where the conditions of approval are not being met. Although withdrawal of approval may be made retrospectively, in practice retrospective contributions should not be disallowed where they have been made in good faith.

Urban regeneration companies: CTA09/S86

These are bodies involved in organising and delivering major regeneration projects in key urban locations. They are designated urban regeneration companies by Treasury order. They may take various forms but the majority are companies limited by guarantee. Most are not for profit organisations.

Taxation of LEAs, TECs, LECs and URCs

The bodies are liable to tax in the normal way, depending on the form they take, on any investment income (interest, rents and similar) and on any trading profits should they engage in trading activities. Contributions, for which a deduction is allowed to the contributor under ITTOIA05/S82 (Income Tax) or CTA09/S82 (Corporation Tax) should not be included as income of the body unless, exceptionally, the contributor has stipulated that the contribution was specifically for use in the trading activity to cover revenue rather than capital expenditure of the trade.

The treatment of government grants should follow normal principles, see BIM40455 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim40455).