theodi/ndl-core-corpus huggingface dataset:
Richard Perrett Watchmaker
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 Richard Perrett Watchmaker 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 Richard Perrett Watchmaker 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:
- Discounts
We also pledge the following:

We are committed to honouring our Veterans and serving Armed Forces Personnel through offering them exclusive discounts on all our watches. As the Company grows we will reassess how we can support the armed forces community and see if there is more we can offer.

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.
SR2021 No 12: Vehicle storage, depollution and dismantling (authorised treatment) facility
Source: gov.uk (2025-01-20)

For operators of a vehicle storage, depollution and dismantling (authorised treatment) facility accepting no more than 750 tonnes of waste vehicles a year.

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
In the permit:
- schedule 1 lists the permitted waste types
- schedule 2 sets out the requirements for site plans and maps – we have provided additional guidance on what we expect these plans to cover
- schedule 3 sets out the fire prevention plan
The charges for applying for this standard rules permit are:
- £2,641 for a new standard rules permit application
- £792 for a minor variation to the permit
- £2,529 to transfer the permit
- £1,585 to surrender the permit
There is also an annual subsistence charge of £971 for the standard rules permit.

You can get advice before you apply for a permit (https://www.gov.uk/guidance/get-advice-before-you-apply-for-an-environmental-permit).

Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
Moonrise 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 Moonrise 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 Moonrise 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 Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Mr D Burke v Harrow Club: 6003584/2024
Source: gov.uk (2025-01-02)

Employment Tribunal decision.

Read the full decision in Mr D Burke v Harrow Club: 6003584/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6745d75fbdeffdc82cffe161/Mr_D_Burke_v_Harrow_Club_-__6003584-2024.pdf).

Read the full decision in Mr D Burke v Harrow Club: 6003584/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6773f912e8ca4d66bc4c9447/Mr_D_Burke_v_Harrow_Club_-_6003584-2024_-_Reasons.pdf).
HMRC late payment interest rates to be revised after Bank of England lowers base rate
Source: gov.uk (2025-02-06)

HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 4.5%.

The Bank of England Monetary Policy Committee announced on 6 February 2025 to reduce the Bank of England base rate to 4.5% from 4.75%.

HMRC interest rates are linked to the Bank of England base rate.

As a consequence of the change in the base rate, HMRC interest rates for late payment and repayment will reduce.

These changes will come into effect on:
- 17 February 2025 for quarterly instalment payments
- 25 February 2025 for non-quarterly instalments payments
Information on the interest rates for payments (https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments) will be updated shortly.

How HMRC interest rates are set

HMRC interest rates are set in legislation and are linked to the Bank of England base rate.

Late payment interest is currently set at base rate plus 2.5%. Repayment interest is set at base rate minus 1%, with a lower limit - or ‘minimum floor’ - of 0.5%.

The differential between late payment interest and repayment interest is in line with the policy of other tax authorities worldwide and compares favourably with commercial practice for interest charged on loans or overdrafts and interest paid on deposits.

The rate of late payment interest encourages prompt payment and ensures fairness for those who pay their tax on time, while the rate of repayment interest fairly compensates taxpayers for loss of use of their money when they overpay.
Mr W Ladyman v Maritime and Coastguard Agency: 1602279/2023
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr W Ladyman v Maritime and Coastguard Agency: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ab1d411a116437c7ed88d2/1602279_2023_Mr_W_Ladyman_v_Maritime_and_Coastguard_Agency_Reserved_Judgment_NO_SIG.pdf).

Read the full decision in Mr W Ladyman v Maritime and Coastguard Agency: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/6927154c9c1eda2cdf0340e1/xx-xxxx-xxxx_W_Ladyman_v_Maritime_and_Coastguard_Agency_First_Remedy_Judgment.pdf).
UK tariff rate quotas 2025
Source: gov.uk (2025-11-19)

Allocation coefficients and decision

Commodity: Poultry

Commodity: Pigmeat

Commodity: Cereals

Commodity: Olive Oil

Commodity: Rice

Commodity: Beef

Commodity: Garlic

Commodity: Sugar

Commodity: Milk products

Commodity: Eggs

Commodity: Beef Certificates of Authenticity

Commodity: Milk Inward Monitoring Arrangement Certificates (IMA1)
Product Recall: Croydex Devoke Mirror and Croydex Rydal Mirror (2505-0006)
Source: gov.uk (2025-08-19)

Product recall for Croydex Devoke Mirror and Croydex Rydal Mirror presenting a low risk of injuries.

Summary

Product: Croydex Devoke Mirror and Croydex Rydal Mirror

Hazard: The affected products present a low risk of injuries as the wall hanging adhesive may fail.

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

Product information

Affected products

Hazard

Products with the identifiers listed above present a low risk of injuries as the wall hanging adhesive may fail. While the adhesion is sufficient to pass required load testing, it may result in failures over time. A failure could cause the mirror to fall from the wall and shatter, potentially causing injuries.

The affected batches do not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users. We recommend that owners stop using this product immediately. Affected customers have been contacted directly by the manufacturer.

Customers with products outside of the batches detailed on this alert are not affected and no further action is required.

Additional information

PSD notification number: 2505-0006

Notified by: Local Authority Trading Standards
Mr A Wood v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305250/2023
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in Mr A Wood v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305250/2023 - Judgment (https://assets.publishing.service.gov.uk/media/683876fbc99c4f37ab4e8699/Mr_A_Wood_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other_-__3305250-2023__-_Judgment.pdf).
Independent Anti-Slavery Commissioner: strategic plan 2024 to 2026
Source: gov.uk (2025-02-17)

The strategic plan for 2024 to 2026 from the UK’s Independent Anti-Slavery commissioner.

The strategic plan for 2024 to 2026 from the UK’s Independent Anti-Slavery commissioner, presented to Parliament pursuant to Section 42 (10) (a) of the Modern Slavery Act 2015.

We are aware some of these publications may have accessibility issues. We are reviewing them so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
R Hendrie v Complete Review Ltd and Others: 2401030/2024
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in R Hendrie v Complete Review Ltd and Others: 2401030/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67b714e20495029f3e1c6a76/Miss_R_Hendrie_v_Complete_Review_Ltd___others_-_2401030_2024_-_Judgment.pdf).
21 Willingham Street, Grimsby, DN32 9BP : MAN/00FC/HIN/2024/0600
Source: gov.uk (2025-06-24)

Northern Region Judge Oliver and Tribunal Member Mr Mountain sitting on 17 April 2025

Read the full decision in 21 Willingham Street, Grimsby, DN32 9BP : MAN/00FC/HIN/2024/0600 (https://assets.publishing.service.gov.uk/media/6830cc98e9440506ee953a8b/21_Willingham_Street_Grimsby_Improvement_Notice_HA_2004_Schedule_1.pdf)
Regulatory Article (RA) 2125: aircrew instructor and aircrew examiner training
Source: gov.uk (2025-03-31)

RA covering aircrew instructor and aircrew examiner training.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Honours nominations probity and propriety checks
Source: gov.uk (2025-07-17)

Information released under the Freedom of Information Act.

The integrity of the honours system is protected by carrying out probity checks with several government departments before names are submitted to the prime minister and the monarch for approval.

Under Freedom of Information rules HM Revenue and Customs has released a breakdown of probity checks completed.
BIM72055 - Cash basis: leaving the cash basis
Source: gov.uk (2025-04-07)


S25C ITTOIA 2005

An election can be made under S25C ITTOIA 2005 to calculate profits in accordance with generally accepted accounting practice (GAAP), the election is made using the checkbox on the SA return. If the check box is not completed then cash basis must be used instead. Accordingly, a trader who wishes to continue to use GAAP year on year must therefore check the appropriate box on their self-assessment tax return each year.

Businesses leaving the cash basis must revert to using GAAP to calculate their profits and may need to make some adjustments at this point (see BIM72070).
Self Assessment: Trust and Estate Tax Return (SA900)
Source: gov.uk (2025-11-27)

Use form SA900 to file a Trust and Estate Tax Return.

You can send this tax return online instead of downloading the form, you’ll need to buy software for trust and estate Self Assessment tax returns (https://www.gov.uk/government/publications/self-assessment-commercial-software-suppliers) to do this. Find out how to send your Self Assessment tax return online (https://www.gov.uk/how-to-send-self-assessment-online).

Include any relevant supplementary pages with your SA900 Trust and Estate Tax Return.

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

Supplementary pages

SA901: Trust and Estate Trade (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-trade-sa901)

SA901L: Lloyd’s Underwriters: income from membership of Lloyd’s (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-income-from-membership-of-lloyds-sa901l)

SA902: Trust and Estate Partnership (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-partnership-sa902)

SA903: Trust and Estate UK Property (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-uk-property-sa903)

SA904: Trust and Estate Foreign (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-foreign-sa904)

SA905: Trust and Estate Capital Gains (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-capital-gains-sa905)

SA906: Trust and Estate Non-residence (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-non-residence-sa906)

SA907: Trust and Estate Charities (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-charities-sa907)

SA923: Estate Pension Charges (https://www.gov.uk/government/publications/self-assessment-estate-pension-charges-etc-sa923)

Related forms and guidance

HS390: Trusts and estates of deceased persons: foreign tax credit relief for capital gains (https://www.gov.uk/government/publications/trusts-and-estates-of-deceased-persons-foreign-tax-credit-relief-for-capital-gains-hs390-self-assessment-helpsheet)

HS392: Trust Management Expenses (TMEs) (https://www.gov.uk/government/publications/trust-management-expenses-tmes-hs392-self-assessment-helpsheet)
Mr P Jennings v Brading Haven Yacht Club: 6005282/2024
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mr P Jennings v Brading Haven Yacht Club: 6005282/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68e4d0db49e17d00a56ffe62/Mr_Paul_Jennings_-vs-_Brading_Haven_Yacht_Club_-_6005282.2024_-_Judgment.pdf).
Fish, Trace, Ship – Act now! and get on board for seafood export changes
Source: gov.uk (2025-09-02)

The UK’s Fisheries Administrations have today (3 Sept) launched the Fish Trace Ship campaign to support the UK’s seafood supply chain to make ready for major changes in how we export to EU businesses from 10 January 2026.

The EU is set to update its requirements for Illegal Unreported and Unregulated (IUU) fishing regulations and so everyone involved in the UK’s seafood supply to the EU now has a role to play in ensuring our exports can continue to flow smoothly once the changes come in to effect on 10 January next year.

The Fish, Trace, Ship campaign, led by the Marine Management Organisation (MMO), will make clear what action will need to be taken by each sector of the supply chain, from fishers and merchants through to processors and exporters, to be ready for these imminent changes.

Nick Greenwood, MMO’s Head of Marine Protection and Operations Services, said:

Everyone involved in catching, buying, processing and selling fish and seafood destined for EU markets needs to act early to adopt the changes we’re making to the UK Fish Export Service so our fish and seafood products can continue to be exported.

Without the additional information needed for the Fish Export Service from January 2026, you will not be able to export your produce because of the EU’s new requirements.

We want to work with industry to make sure that no business is unprepared for the changes. Adapting early will make for a smoother transition.

So, our new Fish, Trace, Ship campaign will support everyone to adapt to the new requirements and changes to the Fish Exports Service.

We’re urging the UK’s fish and seafood industry to make use of the resources we’ll provide throughout our campaign, and to sign up for the online updates and engagement events we have planned.

MMO has set up a dedicated campaign site (https://fishtraceship.campaign.gov.uk) to provide an easy-to-access information resource as well as a source of latest news and educational guides.

The online content will be continually updated over the coming weeks and months so businesses are urged to sign up for updates to ensure they are always up to speed with developments.
Find a DVSA earned recognition auditor
Source: gov.uk (2025-11-28)

Find contact details for approved auditors to carry out system and process audits on your vehicle operator business so you can join DVSA earned recognition.

To join the Driver and Vehicle Standards Agency (DVSA) earned recognition scheme for vehicle operators, your systems and processes must be audited by a DVSA-authorised audit provider.

You’ll also be audited every 2 years after you’ve joined the scheme. You can choose to have your audit in person or by video call (https://www.gov.uk/guidance/dvsa-earned-recognition-join-the-scheme#arrange-an-audit).

You might need to pay for these audits, depending on the provider you choose. Providers set their own fees.
Trust Electric Heating 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 Trust Electric Heating 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 Trust Electric Heating 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.
General Trade Licence: earthquake relief efforts in Syria and Turkey
Source: gov.uk (2025-04-29)

This is a general trade licence to help facilitate humanitarian assistance in relation to earthquake relief efforts in Syria and Turkey.

This General Trade Licence facilitates humanitarian assistance in relation to earthquake relief efforts in Syria and Turkey.

The General Trade Licence Syria Sanctions - earthquake relief efforts in Syria was revoked on 29 April 2025.
RFIG30160 - Residence for tax years before 2013-14: Leaving the United Kingdom:Liability for the year of departure
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

If the individual is not resident and not ordinarily resident from the day after the day of departure

Personal allowances
- full personal allowances are due
Liability to UK tax
- income chargeable to UK tax for the whole of the tax year of departure, including State benefits and untaxed interest is liable, unless you have exempted this income following a Double Taxation Agreement (DTA) claim (PAYE81000 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81000) onwards and PAYE81750 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81750)) (Refer to EIM42860 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42860) and EIM40003 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40003))
Overseas income
- overseas income for the period to the day of departure is liable (refer to SAIM1130 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim1130)).
UK Dividends
- Refer to the instructions in SAIM1170 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim1170) if the individual has received UK dividend
Capital Gains
- refer to the instructions CG2 if there are disposals of assets after the day of departure
Example

Taking a simple scenario, say the individual is resident and ordinarily resident to 5 November 2009, and not resident and not ordinarily resident thereafter. (R/OR to 5 November 2009, NR/NOR thereafter)

In resident period

Liable on both UK (see EIM40003 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40003)) and overseas sources.

In non-resident period

Liable on UK sources, except:
- Government 'FOTRA' securities
- income relieved under a Double Taxation Agreement (DTA)
Not liable on overseas sources.

Repayment
- make any repayment due after following the above guidance, remembering to recover arrears of tax for earlier years, if any
- where an individual leaves the UK after 5 April 1998 and the only source of UK income liable to UK tax is taxed investment income and/or property income received after deduction of tax:
- deal with any cessation repayment claimed
- send any repayment claim relating to a period after the date of departure from the UK to the appropriate office (refer to PAYE81005 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81005)).
PE v Secretary of State for Work and Pensions (JSA): [2024] UKUT 424 (AAC)
Source: gov.uk (2025-01-08)

Upper Tribunal Administrative Appeals Chamber decision by Judge Butler on 12 December 2024

Read the full decision in UA-xx-xxxx-xxxx-JSA (https://assets.publishing.service.gov.uk/media/677e9f01d119b345376655b6/UA-xx-xxxx-xxxx-JSA.pdf).

Judicial Summary

This judgment is about circumstances where a claimant wants a claim for New Style jobseeker’s allowance to be treated as made on an earlier date (i.e., backdated) where a close relative has died. The applicable regulation is regulation 29 of the Universal Credit etc. (Claims and Payments) Regulations 2013.

The judgment confirms the fact regulation 29(5)(f) gives a dedicated ground for a claim to be backdated for one month where a close relative has died, does not prevent the death of a close relative from also being considered under the different ground of regulation 29(3)(e) (“domestic emergency”).
Firearms licensing: specifications for deactivated weapons
Source: gov.uk (2025-01-15)

Technical specifications for deactivated weapons.

New technical specifications for deactivated weapons came into force on 8 April 2016. The aim was to set common standards which would render deactivated weapons irreversibly inoperable. The current deactivation standards reflect the revised standards that came into force from 28 June 2018 following a review of the Implementing regulation 2015/2403 specifications.
Shropshire Festivals
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 Shropshire Festivals 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 Shropshire Festivals 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
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.
Down syndrome needs profile paper
Source: gov.uk (2025-11-05)

Evidence received on the potential needs of people with Down syndrome through a call for evidence on the Down Syndrome Act 2022 and engagement with academics.

The aim of this paper is to categorise evidence on the potential needs of people with Down syndrome reported during the Down Syndrome Act 2022 guidance: call for evidence (https://www.gov.uk/government/calls-for-evidence/down-syndrome-act-2022-guidance-call-for-evidence), in order to support the production of the Down Syndrome Act 2022 guidance.

This paper is for anyone interested in learning more about:
- the potential needs of people with Down syndrome, and where these needs may overlap with the needs of people with other chromosomal conditions, genetic conditions and/or a learning disability
- what evidence was collected during the call for evidence
It has been published alongside a further Down Syndrome Act 2022 statutory guidance consultation (https://www.gov.uk/government/consultations/down-syndrome-act-2022-draft-statutory-guidance).
Iconolgy 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 Iconolgy 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 Iconolgy 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Jen Coe / Hannah Brown
Source: gov.uk (2025-03-26)

Jen and Hannah are in a job-share partnership as Change Team Leader in the National Infrastructure and Service Transformation Authority (NISTA). Jen and Hannah previously worked together as a job-share partnership as Director of Policy at the National Infrastructure Commission, where they led the development of the Commission’s policy programme on digital and transport connectivity. Previous to this, they worked at the Department of Health and Social Care and NHSX. Hannah has experience leading policy development and strategic relationships with industry and infrastructure in a number of Whitehall departments, including HM Treasury, the Department for Energy and Climate Change, and the Office for Life Sciences. Jen also brings a wealth of policy and Whitehall experience having worked at numerous government departments including the Department of Health and Social Care, the Department for Culture, Media and Sport and the Department of Energy and Climate Change.

Jen and Hannah are in a job-share partnership as Change Team Leader in the National Infrastructure and Service Transformation Authority (NISTA).

Jen and Hannah previously worked together as a job-share partnership as Director of Policy at the National Infrastructure Commission, where they led the development of the Commission’s policy programme on digital and transport connectivity. Previous to this, they worked at the Department of Health and Social Care and NHSX.

Hannah has experience leading policy development and strategic relationships with industry and infrastructure in a number of Whitehall departments, including HM Treasury, the Department for Energy and Climate Change, and the Office for Life Sciences. Jen also brings a wealth of policy and Whitehall experience having worked at numerous government departments including the Department of Health and Social Care, the Department for Culture, Media and Sport and the Department of Energy and Climate Change.
Awan Marketing International PLC
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 Awan Marketing International PLC 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 Awan Marketing International PLC 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.
J Phillipson v Eclipse Europe (Logistics) Ltd: 6017617/2025
Source: gov.uk (2025-10-17)

Employment Tribunal decision.

Read the full decision in J Phillipson v Eclipse Europe (Logistics) Ltd: 6017617/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68f0eb3e06e6515f7914c6ab/J_Phillipson_v_Eclipse_Europe__Logistics__Ltd_-_6017617_2025_-_Judgment.pdf).
VPAG 2024: scheme documents and guidance
Source: gov.uk (2025-12-10)

Publications covering the 2024 voluntary scheme for branded medicines pricing, access and growth (VPAG), a voluntary agreement between DHSC, NHS England and ABPI.

This collection brings together the following VPAG publications:
- summary of the heads of agreement: the terms of the agreement reached between the Department of Health and Social Care (DHSC), NHS England and the Association of the British Pharmaceutical Industry (ABPI) for a new voluntary scheme
- the full VPAG agreement
- the annual payment percentage, which sets out the payment due from members of VPAG
- decisions of the VPAG dispute resolution panel
There are separate collections on:
- VPAG operational review minutes (https://www.gov.uk/government/collections/the-2024-vpag-operational-review-minutes) (minutes of meetings held between the government, NHS England and ABPI about how VPAG is operating)
- VPAG quarterly net sales and payment information (https://www.gov.uk/government/collections/vpag-quarterly-net-sales-and-payment-information)
CTM36835 - Particular topics: transactions in securities: Corporation Tax advantage
Source: gov.uk (2025-08-19)


CTA10/PART15, S731 to S751, sets out the legislation that provides for counteracting Corporation Tax advantages obtained or obtainable by companies in respect of a transaction or transactions in securities.

Corporation Tax advantage means
- a relief from Corporation Tax, or increased relief from Corporation Tax,
- a repayment of Corporation Tax or increased repayment of Corporation Tax,
- the avoidance or reduction of a charge to Corporation Tax or an assessment to Corporation Tax, or
- the avoidance of a possible assessment to Corporation Tax.
The provision applies in respect of a transaction or transactions in securities if the company is in a position to obtain or has obtained a Corporation Tax advantage in circumstances where the avoidance of tax is effected
- by receipts accrued in such a way that the recipient does not pay or bear Corporation Tax on them, or
- by a deduction in calculating profits or gains.
The provisions to be applied are
- CTA10/S736 – receipt of consideration representing company assets, future receipts or trading stock (‘circumstance C’)
- CTA10/S737 – receipt of consideration in connection with relevant company distribution (‘circumstance D’)
- CTA10/S738 – receipt of assets of relevant company (‘circumstance E’).
CTA10/S733 does not apply to a company in respect of a transaction in securities if the company shows that the transaction or transactions meet conditions A and B.

Condition A – the transaction is or the transactions are effected for genuine commercial reasons or in the ordinary course of making and managing investments.

Condition B – the main object or one of the main objects of the transaction or transactions is not enabling a Corporation Tax advantage or corporation tax advantages to be obtained.

For Corporation Tax purposes, clearance notification is given under CTA10/S748.

All decisions on applying this legislation are taken by Clearance and Counteraction Team – see CTM36805 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36805).
BARRIER NETWORKS 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 BARRIER NETWORKS 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 BARRIER NETWORKS 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
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.