theodi/ndl-core-corpus huggingface dataset:
255 Kings Road, Manchester, M21 0XG : MAN/00BN/MNR/2024/0132
Source: gov.uk (2025-06-06)

Northern Region Judge Ms J White & Tribunal Member Ms D Latham Sitting on 5 February 2025

Read the full decision in 255 Kings Road, Manchester, M21 0XG : MAN/00BN/MNR/2024/0132 (https://assets.publishing.service.gov.uk/media/6841baa8fa0289a17a3e87c2/255_Kings_Road__Manchester__M21_0XG.pdf)
Growth Gateway: Investing in critical minerals processing in Africa, global trends
Source: gov.uk (2025-10-13)

Africa holds significant potential to expand its role in global critical mineral supply chains, but must overcome processing gaps and supply constraints to increase more value.

This document was developed by the Growth Gateway team, led by the Boston Consulting Group, for use by FCDO stakeholders, development finance institutions, and UK investors seeking to understand Africa’s potential in the global critical minerals value chain.

The document presents in-depth market analysis of 7 key minerals (cobalt, lithium, graphite, nickel, copper, manganese, and rare earth elements) and their implications for Africa’s role in upstream and downstream processing.

It introduces a Minimum Viable Scale framework to guide strategic investment decisions and assesses market dynamics, supply risks, environmental, social, and governance (ESG) considerations, and opportunities for UK commercial engagement. The pack supports policy dialogue and investment prioritisation at both country and regional levels.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
Non-executive directors appointed to the Regulator of Social Housing
Source: gov.uk (2025-06-26)

The Ministry of Housing, Communities and Local Government has confirmed the appointment of two new non-executive directors (NEDs) to the Board of the Regulator of Social Housing (RSH).

The Ministry of Housing, Communities and Local Government has confirmed the appointment of two new non-executive directors (NEDs) to the Board of the Regulator of Social Housing (RSH).

David Cassidy and Chan Kataria will join as NEDs of the RSH Board for terms of three years. David will take up his post from 1 July 2025 and Chan by the beginning of December 2025.

The RSH undertakes regulation of registered providers of social housing, setting standards and carrying out robust regulation focusing on driving improvement in social landlords, including local authorities, and ensuring that housing associations are well-governed, financially viable and offer value for money.

The Board supports the RSH to regulate for a viable, efficient and well-governed social housing sector that can deliver quality homes and services for current and future tenants.

Parliamentary Under-Secretary of State, Baroness Taylor of Stevenage, said:

“I welcome the appointment of Chan and David as new non-executive directors who will be valuable additions to the RSH Board. As this Government works to deliver the biggest increase in social and affordable housing in a generation, whilst ensuring homes are safe and decent for tenants, they will bring with them the skills necessary to help ensure the RSH effectively regulates the sector.”

Bernadette Conroy, Chair of the RSH Board, said:

“I am very pleased to welcome our new non-executive directors to the RSH. David and Chan bring considerable knowledge and expertise in social housing finance and management respectively, which will enhance the Board’s collective skills. I am looking forward to working with them.”

Notes to editors:

David Cassidy
- David completed a 43-year banking career with Barclays in December 2024. He is a specialist in social housing finance having led that team within Barclays for ten years. He has experience in all aspects of debt finance including capital markets. David’s expertise also covers a diverse range of other commercial banking activities.
Chan Kataria OBE
- Chan is an experienced Chief Executive and NED with significant social housing experience. He is stepping down from his role as Group Chief Executive of East Midlands Housing where he led and oversaw significant change. Other current roles also include being a Board member of the Chartered Institute of Housing and a member of the CBI Regional Board in the Midlands. He was awarded an OBE in 2017 for services to housing.
Mr G Townsend v William Hill Organisation Ltd:1304415/2023
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Mr G Townsend v William Hill Organisation Ltd:xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/677418cd6c34906cc84c9452/Mr_G_Townsend_v_William_Hill_Organisation_Ltd_1304415_2023_.pdf).
NHS breast screening: accessible format informed choice letter content
Source: gov.uk (2025-06-09)

Guidance for NHS breast screening providers on using national accessible format letter content to support informed choice.

NHS breast screening providers can use and adapt the relevant easy read format content from the letters above when communicating with individuals with a learning disability and others who struggle with written English.

The easy read invitation letter should be used together with a copy of the breast screening easy guide (https://www.gov.uk/government/publications/breast-screening-information-for-women-with-learning-disabilities). The 3 easy read result letters – ‘normal result’, ‘recall to assessment’ and ‘technical recall’ – can be used and adapted as appropriate according to the person’s screening result.
House fires: financial help and fire safety
Source: gov.uk (2025-01-10)

Your council can help you after a fire in your home - Council, emergency housing, Red Cross, fire safety

The Red Cross and your local council can help with accommodation and other needs in an emergency.

Emergency help

Contact the Red Cross (https://www.redcross.org.uk/get-help) for emergency help with things like accommodation, clothing and food, as well as help dealing with insurance companies.

If you have nowhere to stay

Contact your local council (/find-your-local-council). They may be able to help you with emergency housing (/emergency-housing-if-homeless).

Fire safety

Get fire safety advice on the Fire Kills (https://firekills.campaign.gov.uk/) page, including information on smoke alarms, making your home safe and help for people with disabilities.
CTM40515 - Particular bodies: registered societies: carrying on trade - dividends and similar
Source: gov.uk (2025-09-16)


CTA09/S132

CTA09/S132 provides for a deduction for dividends and similar in computing trading income of a registered society. It applies where
- the society sells only to members, or
- the number of shares in the society is not limited by rule or practice.
The sums which fall within this category are discounts, rebates, dividends or bonuses granted to members or other recipients in respect of transactions with the society which are taken into account in computing its trading profits and which reflect the amounts of those transactions. In relation to the recipient it is a reduction of the cost of goods bought from the society or an increase in the price obtained for goods sold to the society.

It applies equally to loyalty or reward card-type schemes, where points are earned for each transaction, as it does to the traditional ‘divi’.

The amount to be deducted is the full amount of dividend, bonus and so forth granted, whether or not the full amount is immediately released to members. Thus a bonus satisfied in whole or in part by the allotment of paid-up shares in the capital of the society or a 'deferred bonus', that is, a bonus treated as an interest-bearing loan repayable at some future date, becomes deductible as soon as it is granted, see Staffordshire Egg Producers Ltd v Spencer (1963) 41TC131.

The sums deductible are in strictness the amounts granted in respect of the transactions of the accounting period. The amounts shown by the society's accounts as having been paid or credited in the accounting period may be used, even though these may in some cases include late payments of 'divi' for earlier periods.

In the common case of a society which makes an 'interim' distribution at the end of the first three months of a half-year, and a 'final' distribution after making up its accounts for the half year, the 'interim divi' added to the 'final divi' may be taken as the appropriate deduction for the half-year.

For the treatment of the ‘divi’ in the hands of the recipient see CTM40530 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40530).

Worker Co-operatives

A bonus in respect of the services of a worker member is not within the definition of a bonus in respect of transactions with the society, that is, it will not fall within CTA09/S132. Such a bonus will usually be employment income and PAYE/NIC should be applied to it as normal.
Department for Business and Trade Taiwan
Source: gov.uk (2025-06-17)

DBT provides trade and investment services and practical support. We help UK companies succeed in Taiwan, and Taiwanese companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Office in Taiwan.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Taiwan from the UK

If you are representing a British company looking to export to the Taiwan market, please complete the Export Support Service inquiry Form (https://ditresearch.eu.qualtrics.com/jfe/preview/previewId/0cf8dc3a-7a6f-4030-bbc8-0c7f24122259/SV_exuxxA7w5B06yy2?Q_CHL=preview&Q_SurveyVersionID=current)

This will ensure that the DBT can provide you with the most effective and comprehensive support possible.

The DBT Taipei team will get back in touch with you shortly once we receive your inquiry.

UK companies can increase their sales, growth and stability by selling to Taiwan.

On Business.gov.uk, DBT provides:
- an export guide to Taiwan (https://www.business.gov.uk/export-from-uk/markets/taiwan/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Taiwan

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Flat 8, Hope House, Hope Street, Grimsby, South Humberside, DN32 7QL: MAN/00FC/LSC/2021/0004
Source: gov.uk (2025-06-24)

Northern Region Judge Judge J. E. Oliver and Tribunal Member P. Mountain Sitting on 31 January 2022

Read the full decision in Flat 8, Hope House, Hope Street, Grimsby, South Humberside, DN32 7QL: MAN/00FC/LSC/2021/0004 (https://assets.publishing.service.gov.uk/media/681c8c77155568d3da1d2a50/MAN00FCLSC20210004_Hope_house_grimsby.pdf)
Miss L McCormick v Acacia Training and Development Ltd: 1405142/2023
Source: gov.uk (2025-01-16)

Employment Tribunal decision.

Read the full decision in Miss L McCormick v Acacia Training and Development Ltd: 1405142/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/6787be87bca9366c9f56df41/Miss_L_McCormick_v_Acacia_Training_and_Development_Limited_-_1405142.2023_-_Rule_21_Judgment.pdf).
102b Cranbrook Road, First Floor, London, Lewisham, SE8 4EJ :LON/00AZ/MNR/2025/0755
Source: gov.uk (2025-11-14)

Residential Property Tribunal Decision of Judge Ms S Beckwith MRICS and
Mr C Piarroux JP on Date 31 October 2025

Read the full decision in102b Cranbrook Road, First Floor, London, Lewisham, SE8 4EJ :LON/00AZ/MNR/2025/0755 (https://assets.publishing.service.gov.uk/media/690dff4365da22dd577298e5/251031-_Decision-102b_Cranbrook_Road__First_Floor__London__Lewisham__SE8_4EJ.pdf)

Read the full reasons in 102b Cranbrook Road, First Floor, London, Lewisham, SE8 4EJ :LON/00AZ/MNR/2025/0755 (https://assets.publishing.service.gov.uk/media/690dff4365da22dd577298e5/251031-_Decision-102b_Cranbrook_Road__First_Floor__London__Lewisham__SE8_4EJ.pdf)
Opord 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 Opord 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 Opord 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
- 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.
Special procedure: authorised use (end-use)
Source: gov.uk (2025-07-16)

The guidance applies to imports to Great Britain (England, Scotland and Wales). Imports to Northern Ireland are subject to the Union Customs Code. In Northern Ireland, authorised use is referred to as end-use.

Help make this customs technical handbook better

You can help HMRC improve this product by completing our special procedure: authorised use (end-use) handbook survey (https://forms.office.com/e/mfDpVP2Enz). Rate the product, suggest changes or request other content or links to include.
L Haddock v Just Good Food Catering Ltd: 6021631/2025
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in L Haddock v Just Good Food Catering Ltd: 6021631/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6899eedee7be62b4f0643227/6021631.2025_L_Haddock_v_Just_Good_Food_Catering_Limited_R22_Judgment.pdf).
Whiteflare 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 Whiteflare 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 Whiteflare 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
- Flexible Leave For Spouses
- UK 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.
Mrs T Murphy v Lewisham and Greenwich NHS Trust: 2302217/2023
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Mrs T Murphy v Lewisham and Greenwich NHS Trust: 2302217/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6867b73281dd8f70f5de3b29/Mrs_T_Murphy_v_Lewisham_and_Greenwich_NHS_Trust_reserved_Judgment__2_2302217-2023.pdf).
IHTM17015 - Pensions: examining form IHT409: boxes 17 to 24
Source: gov.uk (2025-11-27)


Most death benefits are not chargeable to Inheritance Tax. This can provide an opportunity for people in ill-health to use pension schemes to pass value to chargeable beneficiaries without a tax charge. There is a risk even if the estate is spouse or civil partner exempt, as it involves lifetime transfers of value. Other indications of tax planning such as a recent Will, power of attorney, gifts or evidence of ill-health in the 2 years before death may alert you to this possibility.

Where there is evidence of any transfers, disposals, other changes or additional contributions made to a pension, you should make the following enquiries:

Transfers

Obtain details of;
- the old and the new scheme (provider and contract/policy number),
- the value of the funds transferred, and
- an indication of the deceased’s state of health at the time.
Disposals

This will mainly involve death benefits being written into trust. You should obtain:
- the value of the funds,
- details of any benefits being taken at the time, and
- an indication of the deceased’s state of health at the time.
Top of page (#Top)

Changes

This includes any other change in the benefits being taken in the 2 years before death. You should obtain:
- details of the scheme, details of the benefits being taken, and
- an indication of the deceased’s state of health at the time.
Sometimes changes will be reported that are not of interest to us, for example a normal retirement. You will need to use your judgement to identify the potential lifetime transfers.

Top of page (#Top)

Contributions

If the contributions are substantial and unusual (they are not made under regular arrangements that have been in existence for more than 2 years), obtain:
- details of the scheme,
- the dates and amounts of contributions into the scheme, and
- an indication of the deceased’s state of health at the time.
You may need to look at the member’s and employers’ contributions over a longer period (say 5 years), to establish the pattern and identify any potential lifetime transfers in the 2 years before death.

Arguments about lifetime transfers are difficult and, in all cases, you will need advice from Technical and the Actuarial Team once all the details are known.

Top of page (#Top)

Deceased’s state of health

The caseworker should make a referral to the Actuarial Team who will provide you with the necessary wording and details to ask for medical evidence.

If we need to see any medical evidence or records we will ask the taxpayer or agent to send this directly to the Actuarial Team.
Statistics: key stage 2
Source: gov.uk (2025-12-11)

National curriculum assessments and review outcomes at key stage 2, including measures of progress between key stages 1 and 2.

Statistics from May 2010 onwards are available on GOV.UK. You can find our archived statistics on the UK Government Web Archive (http://webarchive.nationalarchives.gov.uk/20130401151655/http:/www.education.gov.uk/researchandstatistics/statistics). Note: the search function is not available on archived content, so you should use the filters.
Heyrod Communication 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 Heyrod Communication 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 Heyrod Communication 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
- 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.
Simon Mustard
Source: gov.uk (2025-10-23)

Simon Mustard is His Majesty’s High Commissioner to Barbados and the Eastern Caribbean. Prior to this appointment he was Director – East/Southern Africa, FCDO from July 2021 to December 2024. He was Her Majesty’s British High Commissioner to Sierra Leone from June 2019 to June 2021 and the Special Envoy to Africa’s Great Lakes Region from March 2017 to June 2019. Prior to joining the FCDO in 2001, Simon worked as a police officer for several years in a variety of operational roles. He has subsequently served in a variety of postings in Central America, Washington, the Middle East, Africa and London. He has experience in both operational and leadership roles in policy, crisis, corporate and consular work. He has also been the Deputy Head of Mission in Jordan from 2013 until 2016 and High Commissioner in Malawi in 2016. Know more about Simon Mustard . Social media links Simon Mustard on X

Simon Mustard is His Majesty’s High Commissioner to Barbados and the Eastern Caribbean. Prior to this appointment he was Director – East/Southern Africa, FCDO from July 2021 to December 2024. He was Her Majesty’s British High Commissioner to Sierra Leone from June 2019 to June 2021 and the Special Envoy to Africa’s Great Lakes Region from March 2017 to June 2019.

Prior to joining the FCDO in 2001, Simon worked as a police officer for several years in a variety of operational roles. He has subsequently served in a variety of postings in Central America, Washington, the Middle East, Africa and London. He has experience in both operational and leadership roles in policy, crisis, corporate and consular work. He has also been the Deputy Head of Mission in Jordan from 2013 until 2016 and High Commissioner in Malawi in 2016.

Know more about Simon Mustard (https://www.gov.uk/government/news/change-of-british-high-commissioner-to-sierra-leone-september-2019).

Social media links
- Simon Mustard on X (https://twitter.com/SMustardbhc)
Ofsted early years education research
Source: gov.uk (2025-04-30)

Ofsted research for early years education.

Ofsted carries out research alongside its main inspection work.

This serves a range of purposes. Depending on the subject chosen, this provides an opportunity to focus on specific issues in greater detail than is possible during an institutional inspection. Alternatively, it may explore an aspect that falls outside the current inspection framework, or look at provision in areas of our remit that we do not currently inspect.
EIM36540 - Deductions from earnings: capital allowances: meaning of ‘necessarily provided for use in the performance of the duties’
Source: gov.uk (2025-10-23)


Section 36(1)(b) CAA 2001

The phrase 'necessarily provided for use in the performance of the duties' in the capital allowance legislation imposes the same objective test as that in the general rule for employees’ expenses in section 336 ITEPA 2003 (see EIM31640 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31640)and EIM31645 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31645)).

Capital allowances are not due for expenditure on items which employees provide simply for their own convenience or for other reasons personal to themselves, even if they do in fact use the items in carrying out their work.

To qualify for capital allowances, the duties of an employee must objectively require the use of the plant or machinery. In a disputed case, it is important to establish:
- what the employees duties require (see EIM36550 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36550))
- whether it was necessary for the employees to provide the items themselves (it will not have been necessarily provided by the employee if the employer is willing to provide or pay for it (see EIM36560 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36560)))
Note that the plant or machinery does not have to be 'wholly and exclusively' used for the performance of the duties. If there is private use the allowances can be apportioned (see EIM36570 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36570)).
Linking the GOV.UK ID Check app to GOV.UK
Source: gov.uk (2025-11-28)

How to connect the GOV.UK ID Check app to the website if you need to prove your identity when accessing some HMRC services.

The GOV.UK ID Check app is for proving your identity when you:
- access some HMRC services with Government Gateway
- need to change how you get security codes to sign in to your GOV.UK One Login
How to link the GOV.UK ID Check app

You need to link the GOV.UK ID Check app to the GOV.UK website before you can use it to prove your identity.

The app usually links to GOV.UK automatically. If this does not work, you can try to link the app manually instead.
- Open the app and tap the Continue button.
- Tap Continue again if you’re asked to use ‘GOV.UK’ to sign in. This will open a new screen.
- Tap the Link app to continue button.
What happens next depends on what device you’re using.

If you’re using a computer or tablet

You’ll need to scan another QR code to link the app.

This is lower down on the same page as the QR code you scanned to download the app. You might need to scroll down to see it.

If you have closed the window or tab that you were looking at this page on, go back to the service you want to use and try to prove your identity again.

If you’re using a smartphone

Use your phone’s app switcher to leave the app and go back to your web browser. Make sure you open the same web browser you used when you started trying to prove your identity.

Tap the Link GOV.UK ID Check button. You might need to scroll down to see it.

If you cannot link the app manually

There are a few things you can try if linking the app manually does not work.

Check you’ve started using a government service

You can only use the GOV.UK ID Check app if you’ve been guided to use it by the government service you’re trying to access.

The GOV.UK ID Check app is for proving your identity when you:
- access some HMRC services with Government Gateway
- need to change how you get security codes to sign in to your GOV.UK One Login
Check the app will work on your smartphone

Make sure you’re using either an:
- iPhone 8 or newer and running iOS 16.7 or higher with Safari, Chrome or Firefox as your default web browser
- Android phone (for example Samsung or Google Pixel) running 10 or higher with Chrome or Firefox as your default web browser
Check your web browser is not in private mode

Make sure you’re not looking at GOV.UK in a private window in your web browser. This is called ‘Incognito’ in Chrome.

Go back to the service you need to use and start again
- Close all the windows or tabs you have open.
- Open a new window or tab in your web browser and go back to the service you need to use.
- Try proving your identity again - you’ll be guided to the app when it’s time to use it.
Contact GOV.UK One Login (https://home.account.gov.uk/contact-gov-uk-one-login) if you need more help.
Child Safety Media 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 Child Safety Media 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 Child Safety Media 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 Cadets
- Armed Forces Day
We also pledge the following:

We will display the Armed Forces Day banner on our emails in the week leading up to Armed Forces Day.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Housing supply: net additional dwellings, England: 2024 to 2025
Source: gov.uk (2025-11-20)

Statistics on housing supply (net additional dwellings) in England up to 2024 to 2025

This statistical release presents Accredited Official Statistics on net additional dwellings in England up to 2024-25. The figures use the Census as a baseline and show the net change in the dwelling stock in England between the 1 April and the 31 March the following year.

Our interactive dashboard (https://app.powerbi.com/view?r=eyJrIjoiZTE5YWQ3MDYtZmFjMC00N2YwLWIxM2EtYWY2NTk1NjExYjgwIiwidCI6ImJmMzQ2ODEwLTljN2QtNDNkZS1hODcyLTI0YTJlZjM5OTVhOCJ9) illustrates results and historical trends.
Ms T Anyanful v London Northwest University  Healthcare NHS Trust: 3313309/2020 and Others
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Ms T Anyanful v London Northwest University Healthcare NHS Trust: 3313309/2020 and Others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68666c32366e9dfacb785c11/Ms_Theresa_Anyanful___-_v_-_London_Northwest_University_Healthcare_NHS_Trust_-_3313309-2020__3301353-2021_and_3306376-2022__-_Reserved_Judgment.pdf).
Ms G Timmis v Cosi Toe Ltd: 6006815/2025
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Ms G Timmis v Cosi Toe Ltd: 6006815/2025 - Judgment (https://assets.publishing.service.gov.uk/media/689e01bb1fedc616bb133a06/Ms_G_Timmis_v_COSI_TOE_LTD_6006815.2025_-__Judgment_.pdf).
RMI Global 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 RMI Global 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 RMI Global 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 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.
Meningococcal group B (4CMenB) vaccine for prevention of gonorrhoea for GBMSM: PGD template
Source: gov.uk (2025-07-08)

Patient group direction (PGD) template to support the provision of 4CMenB vaccine to gay, bisexual, and men who have sex with men (GBMSM).

The new PGD will enable the administration of meningococcal group B vaccine (rDNA, component, adsorbed) (4CMenB) to gay, bisexual, and other men who have sex with men (GBMSM) who are at higher risk of gonorrhoea, in accordance with national recommendations in the UK, JCVI (https://www.gov.uk/government/publications/meningococcal-b-vaccination-for-the-prevention-of-gonorrhoea-jcvi-advice-10-november/jcvi-advice-on-the-use-of-meningococcal-b-vaccination-for-the-prevention-of-gonorrhoea), Green Book Gonorrhoea chapter (https://www.gov.uk/government/publications/gonorrhoea-the-green-book-chapter) and Bipartite letter (https://www.gov.uk/government/publications/introduction-of-new-routine-mpox-and-4cmenb-for-gonorrhoea-vaccination-programmes-letter/introduction-of-new-routine-mpox-and-4cmenb-for-gonorrhoea-vaccination-programmes-letter).

The Gonorrhoea PGD version 1.0a is valid from 1 August 2025 to 1 August 2027.

Practitioners must not use this PGD template until it has been authorised in Section 2. This is a legal requirement (see Human Medicines Regulations 2012 (https://www.legislation.gov.uk/uksi/2012/1916/contents/made)). Practitioners should follow local policy/procedures to access authorised PGD documents.

This PGD template should be used with reference to current national guidance, the Green Book (https://www.gov.uk/government/collections/immunisation-against-infectious-disease-the-green-book), and Summary of Product Characteristics (https://www.medicines.org.uk/emc) for the vaccine.
Mr A Pandor v Lea Interchange Bus Company Ltd: 3201434/2023
Source: gov.uk (2025-10-20)

Employment Tribunal decision.

Read the full decision in Mr A Pandor v Lea Interchange Bus Company Ltd: 3201434/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68f230e906e6515f7914c77c/Mr_A_Pandor_v_Lea_Interchange_Bus_Company_Limited_-_3201434_2023_-_Judgment.pdf).
Dr P Lee v  The University of Birmingham: 1302171/2022
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Dr P Lee v The University of Birmingham: 1302171/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67b6f7a578dd6cacb71c6a47/Dr_P_Lee-v-University_of_Birmingham.-_1302171-2022_-_judgement.pdf).

Read the full decision in Dr P Lee v The University of Birmingham: 1302171/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/67d99a6e69606cdea9e087b6/Dr_P_Lee-v-University_of_Birmingham._-_1302171-2022_-_judgement...pdf).
CTM40145 - Particular bodies: clubs: Community Interest companies
Source: gov.uk (2025-08-22)


Community Interest Companies (CICs) are a type of limited liability company designed specifically for those who wish to operate for the benefit of the community rather than for the benefit of the company owners (shareholders). A CIC is incorporated under the Companies Act 2006 or its predecessors and it has to observe company and insolvency law in the same way as other UK companies, though CICs have their own specific Company Law regime in Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004.

CICs may be companies limited by shares or by guarantee, or may be listed companies. They must have an ‘asset lock’ to prevent assets being distributed, for example to shareholders, except as permitted by legislation and are also required to satisfy a community interest test. Profits and assets are retained within the CIC for community purposes, but they may also be transferred to another similar organisation such as another CIC or a charity, for example if the CIC is dissolved. A CIC cannot itself have charitable status.

Taxation

A CIC is liable to Corporation Tax as a company. It will be chargeable on any trading profits (though it will be a question of fact whether a particular CIC is trading) and on its investment income and gains.

It is eligible for normal CT reliefs but there are no CIC specific tax exemptions or reliefs available.
C Sangan v Merlin Cinemas Ltd: 6003822/2024
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in C Sangan v Merlin Cinemas Ltd: 6003822/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68b9a85e3f3e5483efdba9f9/nr_C_Sangan_-vs-_merlin_cinemas_ltd_-_Judgement.pdf).
David Cairns
Source: gov.uk (2025-09-12)

Date Role 2025 Buenos Aires, His Majesty’s Ambassador 2019 to 2025 Equinor, Vice President 2015 to 2019 Stockholm, Her Majesty’s Ambassador and Director of Nordic Baltic Network 2010 to 2014 FCO, Director, Estates, Security, Corporate Services 2006 to 2010 Tokyo, Director of Trade and Investment 2002 to 2006 Geneva, First Secretary WTO 2000 to 2002 FCO, Private Secretary to Baronesses Scotland and Amos 1999 to 2000 FCO, EU Directorate. Head of Public Diplomacy 1995 to 1998 Tokyo, Second Secretary Commercial 1993 to 1994 FCO, Security Policy Department 1993 Joined FCO Social media links David Cairns on X David Cairns on Instagram David Cairns on LinkedIn

Social media links

David Cairns on X (https://twitter.com/DSCairns)

David Cairns on Instagram (https://www.instagram.com/dscairns)

David Cairns on LinkedIn (https://www.linkedin.com/in/david-cairns-a53b2213)
Response to an inspection report on clandestine entrants to the UK
Source: gov.uk (2025-03-25)

Home Office response to the ICIBI report of the Border Force operation to deter and detect clandestine entrants to the UK.

The Home Office response to the Independent Chief Inspector of Borders and Immigration’s report titled: An inspection of the Border Force operation to deter and detect clandestine entrants to the UK (https://www.gov.uk/government/publications/an-inspection-of-the-border-force-operation-to-deter-and-detect-clandestine-entrants-to-the-uk-august-2024-november-2024)

The Home Office has accepted 2 recommendations and partially accepted 4 recommendations.

Date of inspection: August to January 2025.
Vaping Products Duty consultation
Source: gov.uk (2025-05-02)

We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.

The government announced at Budget 2024 that it would introduce a new Vaping Products Duty from October 2026. This consultation sets out the proposals for how the duty will be designed and implemented. This duty will be accompanied by a one-off increase in tobacco duties.

In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue and Customs builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping. The duty is intended to discourage young people and non-smokers from vaping, while maintaining the current financial incentive to choose vaping over smoking.

HMRC has also published independent research (https://www.gov.uk/government/publications/understanding-the-vaping-market) conducted on the vaping market.

HM Treasury and HM Revenue and Customs value the input of stakeholders and interested parties. We will consider your response to help shape our policy development and ensure the vaping products duty achieves its objectives.

Please respond to this consultation using the below Vaping Products Duty consultation response template. We cannot guarantee that responses will be considered if they are not received in this format. If you are unable to use this template due to any accessibility issues, please contact xxx@xxx.xx (mailto:xxx@xxx.xx)
H Neal v The CBD Group Ltd: 6020788/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in H Neal v The CBD Group Ltd: 6020788/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67dae18eb1857deda3da027e/H_Neal_v_The_CBD_Group_Ltd_-_6020788_2024_-_Judgment.pdf).