theodi/ndl-core-corpus huggingface dataset:
Miss R Short v Cragg & Roberts Ltd: 2415261/2021
Source: gov.uk (2025-10-09)

Employment Tribunal decision.

Read the full decision in Miss R Short v Cragg & Roberts Ltd: 2415261/2021 - Judgment (https://assets.publishing.service.gov.uk/media/6388bd37d3bf7f328a8238af/Miss_R_Short_v_Cragg___Roberts_Limited_-_2415261_2021_-_Judgment_-_Preliminary.pdf).

Read the full decision in Miss R Short v Cragg & Roberts Ltd: 2415261/2021 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/642aacafddf8ad000cac0c2a/Miss_R_Short_v_Cragg___Roberts_Ltd_-_2415261_2021_-_Certificate_of_Correction.pdf).

Read the full decision in Miss R Short v Cragg & Roberts Ltd: 2415261/2021 - Reasons (https://assets.publishing.service.gov.uk/media/642aacd5fbe620000f17db1d/Miss_R_Short_v_Cragg___Roberts_Ltd_-_2415261_2021_-_Reasons.pdf).

Read the full decision in Miss R Short v Cragg & Roberts Ltd: 2415261/2021 - Judgment (https://assets.publishing.service.gov.uk/media/68e648ca49e17d00a56fff06/Miss_R._Short_v_Cragg___Roberts_Limited_-_2415261_2021_-_Judgment.pdf).
Local Housing Allowance (LHA) rates
Source: gov.uk (2025-01-31)

Tables showing the method used to produce the Local Housing Allowance rates in accordance with statute.

Details

The Department for Work and Pensions (DWP) use Local Housing Allowance (LHA) (https://www.gov.uk/guidance/local-housing-allowance) rates to calculate Housing Benefit for tenants renting from private landlords. LHA rates relate to an area in which a claim is made - these areas are called Broad Rental Market Areas (BRMA). A BRMA is where a person could reasonably be expected to live taking into account access to certain facilities and services.

How Local Housing Allowance rates are calculated

The Valuation Office Agency (VOA) Rent Officers collect rental information from letting agents, landlords, tenants and other sources. LHA rates are based on private market rents being paid in the BRMA which can differ from advertised rents.

These data do not include all rents that might exist in each BRMA. In accordance with DWP legislation, Rent Officers are tasked with collecting a sufficient sample from the 12 month period ending 30 September prior to DWP publishing LHA rates on 1 April. These published data are the rents collected and comprises both new and renewal rents in payment, as negotiated between landlord and tenant. These rents do not include any value attributed to services which are ineligible for housing benefit (effectively net rents). Housing benefit supported rents are also removed where possible.

The LHA comprises a set of rates for a number of categories - Categories A to E which are:

a) ‘Shared Accommodation’:

Exclusive use of one bedroom and sharing the use of one or more of a:
- kitchen
- bathroom
- toilet
- room suitable for living in
b) 1 bedroom dwellings: those with one bedroom and exclusive use of a kitchen, a bathroom, a toilet and a room suitable for living in

c) 2 bedroom dwellings

d) 3 bedroom dwellings

e) 4 bedroom dwellings

The Rent Officer maintains lists of rental information for each category of LHA rates.

In accordance with DWP legislation, mathematical calculations are applied to the list of rents to determine the LHA rate.

You can find the LHA rates on LHA-Direct (http://lha-direct.voa.gov.uk/search.aspx) by searching by postcode or local authority area. BRMA maps and graphs are included in the search results.
CTM17570 - Distributions: purchase of own shares: special treatment for unquoted companies
Source: gov.uk (2025-07-30)


CTA10/S1033

In certain circumstances, CTA10/S1033 provides that the distributions legislation does not apply to a payment made by an unquoted company, see CTM17507 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17507), on redeeming or purchasing its own shares.

The effect is that the vendor is treated as receiving a capital receipt. However, if the vendor is a share dealer the receipt will still be trading income.

Clearance applications under CTA10/S1044 are the responsibility of the Clearance and Counteraction Team, see below. The clearance procedure is intended to help companies but is not a statutory requirement.

Where a person claims that CTA10/S1033 applies but there is apparently no clearance notice officers should contact the Clearance and Counteraction Team.

Advance Clearance

A company proposing to make such a payment may ask HMRC to confirm either that CTA10/S1033 will apply, or that it will not apply. SP2/82 explains the procedure to be followed. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Public contact details are available at http://www.hmrc.gov.uk/cap/index.htm.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Clearance applications under this and other provisions may be combined. These include TCGA92/S138 (CG52631 (http://home.active.hmrci/cgmanual/CG52631.htm)) and TCGA92/S139 (5) (CG52810 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg52810)) - company reconstructions; CTA10/S748 (CTM36880 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36880)) - transactions in securities; and CTA10/S1091 (CTM17270 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17270)) - demergers.

They should where appropriate be forwarded to the Clearance and Counteraction Team together.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr N Darling v ICTS (UK) Ltd: 2304831/2022
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Mr N Darling v ICTS (UK) Ltd: 2304831/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69203f7a25317fc65a5cfd92/N_Darling_v_ICTS_UK_LTD___2304831-2022-_Judgment.pdf).
Traveller caravan count statistics
Source: gov.uk (2025-11-12)

We are seeking views on proposals to change the data collected as part of the Traveller caravan count.

The Traveller caravan count (https://www.gov.uk/government/collections/traveller-caravan-count#2025) (TCC) statistical series is compiled from information submitted by local authorities in England.

Currently, local authorities conduct the count of caravans on traveller sites twice a year, in January and July.

We are consulting on proposals to reduce the frequency and scope of data collection. The proposed changes intend to reduce the burden on local authorities and provide new opportunities for developing this data collection.
Research report: understanding the role of DCMS in building and strengthening community connections
Source: gov.uk (2025-07-09)

Evidence review into DCMS policies and wider place-based interventions that support stronger and better connected communities by Ecorys UK.

DCMS commissioned Ecorys UK to deliver a rapid evidence review on how DCMS’s policies and sector interventions have supported and sustained strong communities, between 1999 to 2024

The review had two aims with distinct objectives:
- Strand 1. What works: identify ‘what works’ in DCMS-led policy interventions to build and strengthen communities, across the six DCMS sectors. Place-based interventions were in-scope for this aim, amongst other intervention types.
- Strand 2. Place-based interventions: a deep-dive on the role of place-based interventions in supporting stronger communities and local civil society. This focused on interventions within the DCMS Civil Society and Youth sector only, and included interventions delivered and funded by DCMS, the wider civil society and voluntary community and social enterprise (VCSE) sector.
Key findings from the evidence review
- Community co-production: The literature advocated active involvement by citizens and community actors in designing and delivering interventions within their own communities, to ensure programmes were responsive to local wants and needs. Involving community members in programme design, delivery and refinement also helped to identify ways to reach target groups.
- Tailoring programmes to places: Place-based programmes that build on the existing assets within a community, and target interventions where they are needed, facilitate programme sustainability by making better use of existing community resources.
- Evidence-informed rationale: Successful programmes were underpinned by strong evidence in the form of primary research, analysis of local data and demographics, service mapping and gapping exercises and community consultation. In addition, the report stressed the importance of monitoring and evaluation design being considered alongside the programme design.
- Clear delivery plans with community outcomes in mind: Establishing actions and lines of responsibility across local partners, and rationale of how the intended activities provide the mechanisms for achieving the outcomes, supports implementation.
This report consists of:
- The background to the review is provided in the Introduction, which is followed by the research method.
- The review findings are reported in Strand 1: What works and in Strand 2: Place-based interventions.
- The report concludes with key recommendations for future policy and furthering the evidence-base.
Mr E Green v Groove Pad Ltd: 6003575/2025
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr E Green v Groove Pad Ltd: 6003575/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/6853f0cdd5e318ffbfba2af9/Mr_E_Green_v_Groove_Pad_LTD-6003575-2025-Judgment.pdf).
Dangerous sexual predator has sentence increased following intervention by Solicitor General
Source: gov.uk (2025-05-13)

A dangerous predator who encouraged another man to rape and sexually assault a baby has had his sentence increased after the Solicitor General intervened.

Keith Edun, 48, from Croydon, London, has had his sentence increased after the Solicitor General Lucy Rigby KC MP referred his case to the Court of Appeal under the Unduly Lenient Sentence scheme.

The court heard that Edun was a member of a group chat interested in the sexual abuse of babies on the social media platform ‘Kik’.

In March 2020, Edun communicated with another member of the group and in those discussions encouraged the rape and sexual assault of a child. Edun also shared videos of babies being sexually abused.

A separate investigation led to the conviction of a male for offences including the rape of a baby which occurred in March 2020, which led police to Edun.

After police seized Edun’s devices, officers found multiple indecent images of children and that he had deleted the app to hide his online activity.

Solicitor General Lucy Rigby KC MP said:

Keith Edun is a dangerous sexual predator who poses a serious risk to children. His crimes were deeply disturbing, and I would like to thank the police for their thorough investigation of this matter.

The court has rightly decided to increase Edun’s sentence which I hope sends a strong message that this government will take robust action to keep dangerous sex offenders off our streets.

On 14 February 2025, Keith Edun was sentenced at Croydon Crown Court to an extended sentence of 21 years and 6 months comprising 13 years and six months custodial term and an eight year extended licence.

On 13 May 2025, Edun’s original sentence was quashed and substituted with an extended sentence of 24 years and 2 months, comprising 16 years and 2 months custodial term and an eight year extended licence, after it was referred to the Court of Appeal under the Unduly Lenient Sentence Scheme.
Ms T Ramage v North Lanarkshire Council: 4102653/2017
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Ms T Ramage v North Lanarkshire Council: 4102653/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c7528a4a41a5b3eb00c8d/Ms_T_Ramage_v_North_Lanarkshire_Council_-_4102653.2017_-_Judgment.pdf).
CTM34210 - Residence: non-resident companies: liability to CT
Source: gov.uk (2025-08-11)


Under CTA09/S5 (2) a company not resident in the UK is only chargeable to Corporation Tax if
- it carries on a trade in the UK through a permanent establishment or branch/agency (see INTM264200 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm264200) and INTM262300 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm262300) for the distinction),
- from 5 July 2016, it carries on a trade of dealing in or developing UK land, see BIM60510 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim60510) onwards, or
- from 6 April 2020, it carries on a UK property business or it has other UK property income.
In addition, FA19 widened the scope of TCGA92/S21A to bring gains relised by non-UK resident companies on direct and indirect disposals of UK land within the charge to CT with effect from 6 April 2019, see CG73920 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73920) onwards.

If the company carries on a trade in the UK through a permanent establishment or branch/agency its chargeable profits are, by virtue of CTA09/S19:
- any trading income arising directly or indirectly through or from the permanent establishment or branch/agency,
- any income from property or rights used by, or held by or for, the permanent establishment or branch/ agency except dividends or other distributions received from companies resident in the UK, and
- chargeable gains falling within TCGA92/S10B as a result of assets being
(i) used in or for the purposes of a trade carried on through the permanent establishment, or

(ii) used or held for the purposes of the permanent establishment, or being acquired for use by or for the purposes of the permanent establishment.

The main rule is that non-UK resident companies are not charged to Capital Gains Tax, as distinct from CT on chargeable gains, in the circumstances described above. But there is an exception where the company is acting in a fiduciary or representative capacity, see CG42030 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42030).

Up to 5 April 2019 a company could be charged to CGT where there was an ATED related gain, the Annual Tax on Enveloped Dwellings, see CG37600 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73600) onwards.

For guidance on
- company residence see INTM120000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm120000) onwards,
- non-residents trading in the UK see INTM260000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm260000) onwards,
- the application of Double Taxation Agreements, see INTM262400 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm264200) onwards.
IHTM13042 - Domicile: election by non-UK domiciled spouse or civil partner: when can an election be made?
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000). Details of spousal elections under the new rules are at IHTM47031 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47031). Transitional rules will apply to existing domicile elections and details are at IHTM47041 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47041).

A person can make an election on or after 6 April 2013, provided that during the period of seven years ending with the date on which the election is made, the person had a spouse or civil partner who was domiciled in the UK, IHTA84/S267ZA(3).

At the time the election is made, the person making the election does not need to be
- married or in a civil partnership,
- resident in the UK, nor
- domiciled outside the UK
they only need to meet the condition set out in IHTA84/S267ZA(3) above. But there are also conditions that must be met at the date the election is to take effect (IHTM13046 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13046)).

A person can also make an election on or after 6 April 2013 where:
- their spouse or civil partner has died, and
- during the period of seven years ending with the date of death, the deceased spouse or civil partner was domiciled in the UK, IHTA84/S267ZA(4).
Again, this is the only condition to be met; at the time the election is made, the person making the election does not need to be
- resident in the UK nor
- domiciled outside the UK
If the person concerned has died, their personal representatives may make an election on or after 6 April 2013 provided that:
- the person’s spouse or civil partner has also died, and
- during the period of seven years ending with the date of the spouse or civil partner’s death, the deceased spouse or civil partner was domiciled in the UK, IHTA84/S267ZA(4).
Where the person makes the election themselves, we call this a lifetime election, IHTA84/S267ZB(1)(a). Where a person makes an election following the death of a spouse, or by the personal representatives of the person concerned, we call this a death election, IHTA84/S267ZB(1)(b). Both these terms reflect the wording used in the IHTA84.

A lifetime election can be made at any time; a death election must be made within two years of the death of the deceased, or for a longer period if an officer of HMRC allows it, IHTA84/S267ZB(6). The normal rules for allowing a late election (IHTM43009 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43009)) will apply.
American Express Global Business Travel
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 American Express Global Business Travel 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 American Express Global Business Travel recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Promoting the Armed Forces: promoting the fact that we are an Armed Forces-friendly organisation, to our staff, customers, suppliers, contractors and wider public

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.
Swaye Electrical Services Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Swaye Electrical Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service 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.
PPN 019: Requirements to publish on Contracts Finder
Source: gov.uk (2025-03-31)

Guidance for in-scope organisations on how to publish procurement information on Contracts Finder following the introduction of the Procurement Act.

The Public Contracts Regulations 2015 (PCRs) includes obligations on in-scope organisations to make public sector opportunities available in one place, on Contracts Finder. Contract award information relating to the winning contractor should also be made available on Contracts Finder. This Procurement Policy Note (PPN) updates guidance for contracting authorities on the requirements to publish this information following the commencement of the Procurement Act 2023. This PPN and its associated guidance on the transparency requirements for publishing on Contracts Finder only applies to procurements that were commenced under the PCRs. This PPN replaces PPN 01/23
SPE11000 - Reviews and appeals: contents
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Peacocks 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 Peacocks 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 Peacocks Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Additions to the CfD contract arising from the introduction of the Clean Industry Bonus
Source: gov.uk (2025-02-06)

We're seeking views on proposed additions to the CfD contract relating to the Clean Industry Bonus (CIB), formerly known as Sustainable Industry Rewards.

We are proposing additions to the Contract for Difference contract, specifically the changes required to include the Clean Industry Bonus (CIB) in the contract.

The CIB works within the Contracts for Difference (CfD) mechanism to competitively allocate extra revenue support (‘a bonus’) to offshore wind and floating offshore wind applicants who take meaningful action to increase the social, environmental and economic sustainability of the supply chain. Successful generators will be subject to the conditions and rules set out in the CIB Allocation Framework, CIB Guidance, and the proposed draft additions to the CfD contract.

The proposed additions will:
- enable the CfD CIB mechanism to operate through the CfD contract
- ask the generator to comply with all outlined notice requirements
- set the rights and obligations arising from the CIB, CIB payment terms, and how performance related adjustments will operate in cases of non-delivery
- allow the CfD counterparty, the Low Carbon Contracts Company, to act on the contents of the generator’s CIB Implementation Statement, including any Performance Related adjustments
- set out how indexation and interest will work, and how CIB payments will work alongside a generator’s CfD payments
The proposed drafting changes are shown as tracked amendments to the contract which we have published here alongside the consultation document.

We welcome responses from anyone with an interest in the proposals, in particular those considering participating in the first CIB round ahead of Allocation Round 7.

Note that the regulations and the Contract still refer to the policy as the Sustainable Industry Rewards. For the avoidance of doubt, these are the same but the legal terminology will have to continue referencing the old policy name to an extent given it is set out in regulations.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice).
Tabriz Court, Block C, and Shams Court, Block E, 5 Olympic Way, Wembley, Middlesex HA9 0NS: LON/00AE/LSC/2024/0258
Source: gov.uk (2025-03-26)

Residential Property Tribunal decision of Judge Vance and Mr Andrew Thomas, RBI FRICS MBA MIFireE dated 17 March 2025.

Read the full decision in Tabriz Court, Block C, and Shams Court, Block E, 5 Olympic Way, Wembley, Middlesex HA9 0NS: LON/00AE/LSC/2024/0258 (https://assets.publishing.service.gov.uk/media/67d97d9c5bad4b1a7f01ed6c/Tabriz_and_Shams_Court_-_S.27A_Final_decision_.pdf).
Unduly Lenient Sentence scheme request received for Axel Rudakubana
Source: gov.uk (2025-01-23)

The Law Officers have received a request to consider the sentence of Axel Rudakubana under the Unduly Lenient Sentence scheme.

Axel Rudakubana was sentenced today to custody for life with a minimum term of 52 years less time on remand after he was convicted of 16 offences including the murder of three young girls, the attempted murder of 10 other people including 8 children, as well as the production of ricin and possession of an Al-Qaeda training manual.

His sentence has been referred to the Law Officers under the Unduly Lenient Sentence scheme. Only one request is needed for a sentence to be considered.

The Law Officers have 28 days from sentencing to consider the case and decide whether to refer it to the Court of Appeal.

There is a high threshold for a successful ULS reference. The sentence must be not just lenient but unduly so, for example if the sentencing judge made a gross error or imposed a sentence outside the range of sentences reasonably available in the circumstances of the offence.

If the Law Officers refer the sentence to the Court of Appeal, the Court may decide that the sentence should stay the same, is unreasonably low (called ‘unduly lenient’) and may increase it, or refuse to review the case.

For background

The Law Officers can review sentences given by the Crown Court in England and Wales if they’re asked to.

Only certain types of case can be reviewed under the Unduly Lenient Sentence scheme (https://www.gov.uk/ask-crown-court-sentence-review) such as murder, manslaughter, rape, and robbery.
Statement from the Foreign Secretary on the situation in Gaza
Source: gov.uk (2025-07-26)

The Foreign Secretary has issued a statement following today's announcement of a temporary humanitarian pause by the IDF in Gaza.

Foreign Secretary, David Lammy, said:

The humanitarian suffering in Gaza has reached new depths.

The Prime Minister has already announced plans to work with Jordan to get aid into Gaza and to evacuate children who need critical medical assistance to the UK for treatment.

Today’s announcement of a temporary pause by the IDF to allow humanitarian corridors to open and aid drops to resume is essential but long overdue. Access to aid must therefore be urgently accelerated over the coming hours and days.

This announcement alone cannot alleviate the needs of those desperately suffering in Gaza. We need a ceasefire that can end the war, for hostages to be released and aid to enter Gaza by land unhindered. Whilst airdrops will help to alleviate the worst of the suffering, land routes serve as the only viable and sustainable means of providing aid into Gaza. These measures must be fully implemented and further barriers on aid removed. The world is watching.

The UK supports the efforts of Qatar, Egypt and the US as mediators and urges all parties to resume talks on a pathway for lasting peace and security.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Child Maintenance Service statistics: data to June 2025
Source: gov.uk (2025-10-03)

Quarterly statistics on the Child Maintenance Service to June 2025.

Statistics on child maintenance arrangements administered by the Child Maintenance Service (CMS).

CMS statistics are also available on Stat-Xplore (https://stat-xplore.dwp.gov.uk/webapi/jsf/login.xhtml) an online tool for exploring some of the Department for Work and Pensions’ main statistics.
Second Chance Headway
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 Second Chance Headway 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 Second Chance Headway recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Understanding artificial intelligence ethics and safety
Source: gov.uk (2025-01-29)

Understand how to use artificial intelligence ethically and safely.

Description

This guidance introduces AI ethics and provides a high-level overview of the ethical building blocks needed for the responsible delivery of an AI project. It is part of a wider collection about using artificial intelligence (AI) in the public sector (https://www.gov.uk/government/collections/a-guide-to-using-artificial-intelligence-in-the-public-sector).

AI has the potential to make a substantial impact for individuals, communities, and society. To make sure the impact of your AI project is positive and does not unintentionally harm those affected by it, you and your team should make considerations of AI ethics and safety a high priority.

The following guidance is designed to complement and supplement the Data Ethics Framework. The Data Ethics Framework is a tool that should be used in any project.

Read this guidance on Understanding artificial intelligence ethics and safety (https://www.gov.uk/guidance/understanding-artificial-intelligence-ethics-and-safety)
IMPS03320 - Import entry procedures: goods imported by or on behalf of non-UK traders
Source: gov.uk (2025-12-09)


In principle, overseas persons making supplies in the UK are liable to registration for VAT and may appoint representatives to act for them (VATREG - VAT Registration). Representatives are required to keep separate VAT accounts and make separate VAT returns in respect of each overseas trader for whom they act. In these circumstances import declarations are to be completed to show the name, address and registration number of the overseas registered taxable person as importer.

Persons resident in the UK, who are registered for VAT and who arrange supplies on behalf of overseas suppliers and who are prepared to account in their own VAT account for the tax due on importation and for the tax on supplies in the UK of the overseas principals’ goods, may be able to act as principals for VAT purposes under the provisions of the VAT Act section 47. In order for section 47 to apply the UK business must act in its own name in relation to the supply, see VTAXPER375. The agent's EORI must be shown in box 8 of the import declaration.
COM23175 - Assessing: CTSA assessments: revenue determinations: Stranded Revenue Determination Example
Source: gov.uk (2025-06-02)


Stranded Revenue Determination Example

A company is incorporated on 01/10/2018. It tells HMRC nothing about its accounting intentions. COTAX creates the following Accounting Periods (APs) based on the date of incorporation:
- 01/10/2018 to 30/09/2019
- 01/10/2019 to 30/09/2020
It issues a notice to deliver about 3 weeks after the end of each AP. In the absence of returns or any further information, the Technical Caseworker makes Revenue Determinations for both APs.

The company submits returns showing:
- 01/10/2018 to 30/06/2019 Dormant
- 01/07/2019 to 30/06/2020 Live (trading)
COTAX automatically links the superseding live AP ended 30/06/2020 to the Revenue Determination ended 30/09/2020, as both end in the period 01/10/2019 to 30/09/2020 specified in the notice to deliver. COTAX does not link the superseding dormant period ended 30/06/2019 to the Revenue Determination ended 30/09/2019, even though both end in the period 01/10/2018 to 30/09/2019 specified in the notice to deliver. That is because COTAX does not link a superseding dormant period if there is a charge on the superseded AP. The Revenue Determination ended 30/09/2019 is therefore stranded, that is, stored without a link. By filing its returns, the company has demonstrated that there is no AP ending in the period specified in the notice to deliver. The Revenue Determination for the period 01/10/2018 to 30/09/2019 is therefore of no effect. You need to use function RAMA (Record/Amend Assessment) to reduce it to nil. Although the company was strictly still liable to deliver a dormant return for the specified period, you should discharge the penalty determinations on appeal using function PPEN (Prepare Penalty Determination). For more information see COM100000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com100000) onwards.
West Lancashire Borough Council
Source: gov.uk (2025-02-26)

The Regulator of Social Housing's view of how well Full Provider Name is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
HM Revenue and Customs’ Financial Institution Notice powers
Source: gov.uk (2025-01-15)

The third report on the use of Financial Institution Notices (FINs), covering 1 April 2023 to 31 March 2024.

Financial Institution Notice (FIN) legislation gives HMRC the power to require financial institutions to provide information to the department that it reasonably requires for the purpose of either checking the tax position of a known taxpayer or collecting a tax debt of the taxpayer.

The FIN was introduced to allow the UK to meet international minimum standards on the exchange of information for tax purposes.

HMRC does not have to obtain the approval of the independent tax tribunal or the consent of the taxpayer before issuing a FIN, but must comply with certain safeguards.

This report considers:
- the effectiveness of the FIN in improving HMRC’s international information request response times
- the impact of the FIN on financial institutions and customers including the number of notices issued
Previous reports

Previous years’ reports can be viewed on The National Archives website:
- the second report on the use of FINs (https://webarchive.nationalarchives.gov.uk/ukgwa/20241005003703/https://www.gov.uk/government/publications/hm-revenue-and-customs-financial-institution-notice-powers) covers 1 April 2022 to 31 March 2023
- the first report on the use of FINs (https://webarchive.nationalarchives.gov.uk/ukgwa/20231110155357/https://www.gov.uk/government/publications/hm-revenue-and-customs-financial-institution-notice-powers) covers 1 July 2021 to 31 March 2022
Non-domiciled taxpayers in the UK
Source: gov.uk (2025-07-17)

This release contains information about people claiming non-domiciled status in the UK through their Self Assessment tax returns.

This publication contains information and tables of statistics about taxpayers who claim non-domiciled status in the UK.

Contact details

Enquiries about these statistics should be directed to the statistician who is responsible for this publication:

Statistical contact: J Blair

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

Knowledge, Analysis and Intelligence HM Revenue and Customs 100 Parliament Street LONDON SW1A 2BQ

Any media enquiries should be directed to the HMRC Press Office.

Media contact: HMRC Press Office, xxx@xxx.xx (mailto:xxx@xxx.xx)

Quality report

Read the accompanying quality report for Statistics on Non-domiciled Taxpayers in the UK (https://www.gov.uk/government/statistics/quality-report-statistics-on-non-domiciled-taxpayers-in-the-uk).