theodi/ndl-core-corpus huggingface dataset:
Rneyz Housing Limited
Source: gov.uk (2025-12-04)

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 Rneyz Housing 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 Rneyz Housing 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:

Employment support to members of the Armed Forces Community: Offer work placements, insight days, mentoring schemes and/or guaranteed interview schemes to Veterans seeking employment.

Housing: Promote awareness of housing and homelessness services among the Armed Forces Community.

Civic responsibilities: Organise, facilitate, promote and/or take part in remembrance and other ceremonial activities.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Safety Report: Belecoo Stroller with Car Seat (2505-0062)
Source: gov.uk (2025-05-23)

A Product Safety Report for Belecoo Stroller with Car Seat presenting an asphyxiation risk.

Summary

Product: Belecoo Stroller with Car Seat

Hazard: The product presents a serious risk of asphyxiation because it is not supplied with the relevant safety warnings.

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

Product information

Hazard

The product presents a serious risk of asphyxiation because it is not supplied with relevant safety warnings. Without these warnings, a parent or carer may place a child in the stroller to sleep in an upright position. This may cause the child’s head to drop down, restricting the necessary airflow to their lungs and leading to asphyxiation.

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

Corrective action

The import has been rejected at the border.

Additional information

PSD case number: 2505-0062

Notified by: Local Authority Trading Standards
Coastal access in Cornwall from St Mawes to Cremyll: Natural England's proposals
Source: gov.uk (2025-06-03)

Find out about Natural England's proposals to improve coastal access in Cornwall.

On 20 June 2019, Natural England submitted a collection of reports to the Secretary of State for Environment, Food and Rural Affairs setting out the proposals for improved access to the coast between St Mawes and Cremyll (https://www.gov.uk/government/collections/coastal-access-in-cornwall-st-mawes-to-cremyll).

The opportunity to comment closed at midnight on Thursday, 15 August 2019. You can no longer make a representation or objection on proposals.

All representations and objections were considered before the Secretary of State made a final decision about the reports.

You can:
- read the overview report which includes background information to help you understand the proposals and maps
- use the index map to find the relevant report for the length of coast you are interested in
- open the corresponding report for more information
Outcome

On 6 March 2020 the Secretary of State approved the proposals (https://draft-origin.publishing.service.gov.uk/government/publications/coastal-access-section-52-notice-for-st-mawes-to-cremyll) for lengths SMC1 and SMC3 to SMC8.

On 23 April 2021 the Secretary of State approved the proposals (https://draft-origin.publishing.service.gov.uk/government/publications/coastal-access-section-52-notice-for-st-mawes-to-cremyll) for length SMC2.

On 4 June 2025 this stretch opened to the public.

The route is available to view on the National Trails website (http://www.nationaltrail.co.uk/england-coast-path).
CTM34080 - Residence: inward company migration: capital gains
Source: gov.uk (2025-08-06)


A UK resident company is liable to Corporation Tax in respect of gains arising on chargeable assets wherever they are situated. In calculating the gain, the base cost is usually the historical cost as adjusted for enhancement expenditure allowance and so forth. The market value of the asset at the date the company became resident may apply in certain circumstances, see CG42350 (http://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42350).
Urgent safety check for 85,000 tumble dryers
Source: gov.uk (2025-12-10)

Households with specific tumble dryers manufactured by Haier must check if their machine needs an urgent safety repair.

Households with specific models of integrated heat pump tumble dryers manufactured by Haier must check if their machine needs an urgent safety repair because of the risk of fire.

Affected brands include Baumatic, Candy, Caple, Haier, Hoover, Lamona, Iberna and Montpellier. Owners should check their model number and serial number online to see if their appliance is affected and contact the manufacturer to arrange a repair.

The appliance must not be used until the repair has been completed. If the plug is accessible, owners should switch off and unplug the appliance.

The manufacturer started a corrective action programme earlier this year for 103,000 affected machines. However the Office for Product Safety and Standards told Haier to halt its initial repair programme because of concerns the modification was still unsafe. Following an updated modification, Haier has resumed its programme and begun contacting consumers again. Haier initially focused on arranging a second repair for machines that had previously been modified and are now arranging repairs for the remaining 85,000 owners whose appliances still present a fire risk.

Owners must stop using affected appliances immediately. An internal short circuit can occur during normal use, causing the tumble dryer to ignite.

Check if your tumble dryer is affected and contact the manufacturer if it is.
- Baumatic (https://service.baumatic.co.uk/product-safety-issue/)
- Candy (https://www.candy-home.com/en_GB/product-safety-issue/)
- Caple (https://www.caple.co.uk/support/urgent-safety-notice/urgent-safety-notice-2/)
- Haier (https://www.haier-europe.com/en_GB/pages/product-safety-issue)
- Hoover (https://www.hoover-home.com/en_GB/pages/product-safety-issue)
- Iberna (https://productsafety.haier.co.uk)
- Lamona (https://www.howdens.com/help-and-advice/aftersales/product-safety-notices-and-recalls)
- Montpellier (https://www.montpellier-appliances.com/product-safety/)
This update is based on the regular reporting that Haier has been providing to OPSS.
Customer Service Charter
Source: gov.uk (2025-07-01)

We are committed to delivering fair, professional and accessible services. This Charter outlines what you can expect from us and what we ask of you in return.

The IAA Charter outlines the standards stakeholders can expect, emphasising the IAA’s commitment to delivering high-quality, transparent, and accessible immigration advice services. It aims to enhance accountability and ensure consistent service delivery.
HMRC: spending over £500, December 2024
Source: gov.uk (2025-01-30)

Spending by electronic purchasing card solution (ePCS) over £500.

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk (http://data.gov.uk/dataset/government-procurement-card-use-hmrc).
Access Training 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 Access Training 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 Access Training 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:

We also pledge the following:

Employment support to members of the Armed Forces Community: encourage applications from members of the Armed Forces, as well as active non-discrimination regarding interview opportunities Education: encourage and offer training in skills not gained in Armed Forces

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.
Brighton and Hove City Council local authority schools: 20 October 2025
Source: gov.uk (2025-10-19)

The schools adjudicator's admission objection decision about Brighton and Hove City Council local authority schools.

Decision reference: ADA4423, ADA4452 to ADA4454, ADA4456, ADA4458

Type of decision: objection to admission arrangements – partially upheld

School type: community – voluntary controlled

School phase: primary

Local authority: Brighton and Hove City Council

Admission authority: local authority
Working for British Embassy San Jose
Source: gov.uk (2025-10-08)


General information

Working for the British Embassy offers a unique and rewarding opportunity to grow professionally while collaborating with a talented group of individuals.

Current work opportunities

If you are interested in a job opportunity at the British Embassy in San Jose or one of the other UK delegations, DIT offices, other government departments or consulates in Costa Rica, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.

The British Embassy does not cover hotel and travel expenses for candidates invited for interviews.
Background information and quality report: Research and Development Tax Credits
Source: gov.uk (2025-09-30)

Background information and quality report for statistics relating to the Research and Development Tax Credits.

This quality report relates to the National Statistics publication, Research and Development Tax Credits (https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit) statistics. The purpose is to provide users with background information on the policy and methodology, and quality of the outputs such as data suitability and coverage.
Families first for children pathfinder programme: evaluation report
Source: gov.uk (2025-07-09)

An evaluation report with the early findings on how the families first for children pathfinder programme has been implemented and delivered.

An initial evaluation on the families first for children pathfinder programme (https://www.gov.uk/government/publications/families-first-for-children-ffc-pathfinder-programme/families-first-for-children-ffc-pathfinder-programme-and-family-networks-pilot-fnp) across Wave 1 and Wave 2.
Mike Pigott
Source: gov.uk (2025-09-30)

Mike is duty holder for the Low Level Waste Repository nuclear licensed site, responsible for operating safely, securely, with environmental compliance, and retaining its social license to operate. He holds key leadership roles in environmental and nuclear safety; security governance; and strategic waste management. He also represents NWS in regional and local stakeholder groups. Mike brings over 25 years’ global experience in high-hazard and highly regulated industries, including oil and gas exploration; rail infrastructure survey and asset management across the UK; and nuclear across the UK, France and Japan. Mike has proven experience across the full nuclear cycle from nuclear new-build, operational reactor sites, defueling and decommissioning sites, nuclear reprocessing facilities, and nuclear waste management and disposal. His roles in the nuclear industry have included nuclear safety regulator, nuclear site licensee, GDA Requesting Party, Site Licence Applicant, and advisory consultant.

Mike is duty holder for the Low Level Waste Repository nuclear licensed site, responsible for operating safely, securely, with environmental compliance, and retaining its social license to operate. He holds key leadership roles in environmental and nuclear safety; security governance; and strategic waste management. He also represents NWS in regional and local stakeholder groups.

Mike brings over 25 years’ global experience in high-hazard and highly regulated industries, including oil and gas exploration; rail infrastructure survey and asset management across the UK; and nuclear across the UK, France and Japan.

Mike has proven experience across the full nuclear cycle from nuclear new-build, operational reactor sites, defueling and decommissioning sites, nuclear reprocessing facilities, and nuclear waste management and disposal. His roles in the nuclear industry have included nuclear safety regulator, nuclear site licensee, GDA Requesting Party, Site Licence Applicant, and advisory consultant.
Design hearing decision: O/0927/25
Source: gov.uk (2025-10-28)

Outcome of request to invalidate, hearing held on 30 September 2025.

Design Decision O/0927/25 (https://assets.publishing.service.gov.uk/media/68ff724f49d08dd781b4836b/o092725.pdf)

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

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

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
From safety valve to pressure cooker: when silencing speech fuels extremism
Source: gov.uk (2025-08-17)

An essay written by Jacob Mchangama, part of a series of essays on defending free speech commissioned by Robin Simcox, the former Commissioner for Countering Extremism.

This essay explores the growing tension between counter-extremism efforts and freedom of speech.

It examines how even well-intentioned democracies like the UK, France and Germany risk eroding civil liberties, and how authoritarian states have made ‘extremism’ a catch-all excuse to silence dissent.

The essay considers the paradox of censorship - why suppressing extremist speech can make society less safe - and argues for a more principled path that defends both security and liberty.

These essays have been independently commissioned. The views and opinions expressed are those of the authors and do not necessarily reflect the official policy or position of the UK Government or the Commission for Countering Extremism.

These essays were commissioned to present a diverse range of perspectives from authors with contrasting or conflicting opinions on this issue. They are provided to contribute to this vital discussion and do not imply agreement or endorsement by any associated organisations or individuals.

We are aware that this publication may have accessibility issues. We are working on an accessible version.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
Rothley Parish Council
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 Rothley Parish Council 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 Rothley Parish Council 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
45b Arthur Road, London, N9 9AF: LON/00AK/MNR/2024/0681
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Mr A Harris LLM FRICS FCIArb on 12 August 2025

Read the full decision in Market Rents Decision Form 45b Arthur Rd N9 (002) (https://assets.publishing.service.gov.uk/media/689b57b69159159c36e940a1/Market_Rents_Decision_Form_45b_Arthur_Rd_N9__002_.pdf). Read the full decision in Summary Reasons Market Rent 45b Arthur Rd N9 (https://assets.publishing.service.gov.uk/media/689b57eb5555fb89cf3f5e9e/Summary_Reasons_Market_Rent_45b_Arthur_Rd_N9.pdf).
SPE16105 - Aircraft and their parts: goods covered
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).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) 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).

Aircraft and their parts which are eligible for Authorised Use relief are indicated in the Tariff by the following footnotes:
- “CONDITIONS” – C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- “CD333” - The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517
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.
Miss T Begum v Department for Work and Pensions: 6015523/2024
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Miss T Begum v Department for Work and Pensions: 6015523/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/685ead4361d68e6ee1a92b96/Miss_T_Begum_v_Department_for_Work___Pensions_-_6015523_2024_-_Judgment.pdf).
M.A.D For Dogs CIC
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 M.A.D For Dogs CIC 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 M.A.D For Dogs CIC 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.
VATF36340 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: conduit traders: possible civil interventions
Source: gov.uk (2025-04-15)


Below is a list of possible interventions to consider in cases which appear to have the hallmarks of conduit trading as per VATF36330 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf36330). Officers must ensure that they consider the facts of each case and only deploy the following interventions where they are appropriate.

Denial of zero-rating for supplies outside the UK

Where the taxable person knew or should have known that his transaction was part of a tax fraud committed by the customer, and that he had not taken every reasonable step within his power to prevent his own participation in that fraud

Zero rating can be denied in the above instance using the Mecsek principle (VATF43230 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf43230)).

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Deregistration

If a conduit trader (this includes exporters/dispatchers, buffers, and importers/acquirers) has a trading history showing that it has solely entered into transactions that are connected with fraudulent evasion of VAT then HMRC can consider deregistering the trader under the Ablessio (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf44500) principle, i.e. on the grounds that its VAT registration is being used for fraudulent or abusive purposes . However, you must consult the VAT Serious Non-Compliance & Fraud Team before making such a decision.

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Kittel

When officers have established that there is an evidenced fraudulent tax loss outside the UK (Note - this is distinct from the appropriate overseas tax authority merely notifying us that the supply has been traced to a missing trader) then input tax claimed by UK traders in the supply chain, including the recovery of acquisition/import tax by the initial UK importer/acquirer may be considered for denial under the Kittel Principle (VATF53115 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf53115)). This will of course be conditional on HMRC proving the connection with a fraudulent evasion of VAT and demonstrating that the trader whose input tax we intend to deny knew or should have known that its transactions were connected with that fraudulent evasion of VAT.

Officers should complete and submit the Kittel principle submission template to the VAT Serious Non-Compliance & Fraud Team, via the FIS Tech Team where appropriate (VATF85000 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf85000)).

You should also read VATF50000 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf50000).
Mr T Wann v L O’Brien: 3305384/2024
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in Mr T Wann v L O’Brien: 3305384/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68387a9be0f10eed80aafb02/Mr_T_Wann___v_-_Liam_O_Brien___3305384-2024_-_Judgment.pdf).
Mr C Smith v Dundee City Council: 4117840/2014
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr C Smith v Dundee City Council: 4117840/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd83b74fed20c7f559f45d/4117840.2014_Mr_C_Smith_v_Dundee_City_Council.pdf).
Ms J White v The Governing Body of Dorothy Stringer School and Brighton and Hove City Council: 2301903/2023 and 2303800/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Ms J White v The Governing Body of Dorothy Stringer School and Brighton and Hove City Council: 2301903/2023 and 2303800/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6777e521d484a03c2f50c8fc/Ms_J_White_v_1__The_Governing_Body_of_Dorothy_Stringer_School_2__Brighton_and_Hove_City_Council_2301903-2023.pdf).

Read the full decision in Ms J White v The Governing Body of Dorothy Stringer School and Brighton and Hove City Council: 2301903/2023 and 2303800/2023 - Reasons (https://assets.publishing.service.gov.uk/media/679ca13d60059d127f7adf09/Ms_J_White_v__1__The_Governing_Body_of_Dorothy_Stringer_School__2__Brighton_and_Hove_City_Council__2301903-2023_Reasons_17.01.25.pdf).

Read the full decision in Ms J White v The Governing Body of Dorothy Stringer School and Brighton and Hove City Council: 2301903/2023 and 2303800/2023 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/67b3404b421271d7e45f5822/Ms_J_White_v_1._The_Governing_Body_of_Dorothy_Stringer_School_2._Brighton_and_Hove_City_Council_2301903-2023___2303800-2023_Judgment.pdf).
Bergh Apton Parish Council
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 Bergh Apton Parish Council 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 Bergh Apton Parish Council 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:

We also pledge the following:

Maintaining war memorial

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
International teacher recruitment
Source: gov.uk (2025-06-05)

Research about international teacher recruitment in state-funded secondary schools in England.

This research aims to understand international teacher recruitment in England. It examines:
- motivations and experiences of international teachers and teacher trainees
- practices and perceptions of schools and multi-academy trusts (MATs) when recruiting international teachers
- the role of initial teacher training (ITT) providers and recruitment agencies in supporting international trainee and teacher recruitment
- barriers and enablers to international recruitment
- the influence of different policies, such as the international relocation payment (IRP)
The report includes findings from:
- surveys with international teachers and trainees
- interviews with international teachers and trainees teaching or training in England
- interviews with school and MAT leaders, recruitment agencies and ITT providers
Key stage 2 tests: special consideration guidance
Source: gov.uk (2025-03-17)

Guidance for schools whose pupils were affected by extremely distressing circumstances during or before the key stage 2 tests.

We will update this guidance in March 2026 for the academic year 2025 to 2026.

This guidance explains how schools can apply for special consideration for pupils whose performance is affected by extremely distressing circumstances or incidents during or before the key stage 2 tests.

Where the Standards and Testing Agency approves an application for special consideration, the Department for Education (DfE) will make an adjustment to the school’s performance measures, but the pupil’s test result is not amended on their individual records.
Mrs R McMaytum v Choice Support: 2303195/2022 and 2303159/2023
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in Mrs R McMaytum v Choice Support: 2303195/2022 and 2303159/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/690e192743f8a16323729904/Mrs_R_McMaytum_v_Choice_Support_2303195-2022_and_2303159-2023.pdf).
Recruitment for Biological Assessors
Source: gov.uk (2025-06-24)

Biological Assessor, working on new marketing authorisations, variations of existing authorisations, and animal test certificates.

We have a vacancy for three Biological Assessors.

Job Title

Biological Assessor in the Biologicals Section

Grade

G7

Salary & Pension

£59,900 per annum with Pension Scheme

Annual Leave entitlement

Commencing at 25 days

Role

You will scientifically assess quality, safety and efficacy data for new marketing authorisations, animal test certificates to conduct clinical field trials and variations for biological/immunological veterinary medicinal products including veterinary vaccines and novel therapy medicinal products.

How to apply

You must make your application via Biological Assessor in the Biologicals Section - Civil Service Jobs - GOV.UK (https://www.civilservicejobs.service.gov.uk/csr/index.cgi?SID=c2VhcmNocGFnZT0xJm93bmVyPTUwNzAwMDAmdXNlcnNlYXJjaGNvbnRleHQ9MTM4NDYzNDY2JnNlYXJjaHNvcnQ9Z2VvZGlzdGFuY2Umb3duZXJ0eXBlPWZhaXImcGFnZWNsYXNzPUpvYnMmcGFnZWFjdGlvbj12aWV3dmFjYnlqb2JsaXN0JmpvYmxpc3Rfdmlld192YWM9MTk1ODE2OSZyZXFzaWc9MTc1MDc1NjkzNC1iZDM1MmYzY2RmMDc5YzcxOTM2ZWM5NGMxNGZmNzBhNjhhZTk4ZjEz) where you will find a full job description.

Closing Date

21 July 2025
WD3 9SQ, Thames Water Utilities Appeal (Maple Lodge) Conditions attached to a permit - EPR/FP3435LA/V006
Source: gov.uk (2025-03-07)

The conditions by the Environment Agency of a permit application for an Installations permit at Maple Lodge Sludge Treatment Centre, Denham Way, Rickmansworth, WD3 9SQ

The decision taken by the Environment Agency on conditions of a permit application for an installations permit at Maple Lodge Sludge Treatment Centre, Denham Way, Rickmansworth, WD3 9SQ

The decision includes the appeal documents for:

Operator name: Thames Water Utilities

Facility name: Maple Lodge Sludge Treatment Centre

Permit number: EPR/FP3435LA/V006
Training 999 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 Training 999 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 Training 999 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.
Contract awarded for final construction phase of government hub
Source: gov.uk (2025-04-01)

Construction of a new government office in Manchester City Centre is entering its final phase with the appointment of Wates to conduct the Category B fit-out

Construction of a new government office in Manchester City Centre is entering its final phase with the appointment of a new contractor.

The Government Property Agency (GPA) has appointed Wates to conduct the Category B (Cat B) fit-out of its First Street Hub following a competitive tender process.

The company will be responsible for the hub’s fit-out works, ensuring the nine-storey building is functional for office use. It marks another key development in the programme following the recent practical completion of the Category A (Cat A) fit-out and lease commencement.

Read the full press release on the Government Property Agency website. (https://gpa.gov.uk/insights/news/contract-awarded-for-final-construction-phase-of-government-hub/)
Niall Mackenzie
Source: gov.uk (2025-03-31)

Niall Mackenzie was His Majesty’s Trade Commissioner for North America, based at the British Consulate General in New York, from May 2024 to March 2025. In this role he led a cross-USA and Canada team to deliver new trade and investment opportunities across all economic sectors by helping UK firms export to and enter the market, and support US and Canadian firms to invest into UK. Niall Mackenzie’s former role was Interim Director General for Domestic and International Markets and Exports in the Department for Business and Trade (DBT) in November 2023. Before that, he was Director for Consumers and Competition in DBT and Interim Director General, Market Frameworks at the Department for Business, Energy and Industrial Strategy (BEIS) from 1 November to 13 December 2021.

Niall Mackenzie was His Majesty’s Trade Commissioner for North America, based at the British Consulate General in New York, from May 2024 to March 2025. In this role he led a cross-USA and Canada team to deliver new trade and investment opportunities across all economic sectors by helping UK firms export to and enter the market, and support US and Canadian firms to invest into UK.

Niall Mackenzie’s former role was Interim Director General for Domestic and International Markets and Exports in the Department for Business and Trade (DBT) in November 2023.

Before that, he was Director for Consumers and Competition in DBT and Interim Director General, Market Frameworks at the Department for Business, Energy and Industrial Strategy (BEIS) from 1 November to 13 December 2021.
Sarah Mooney
Source: gov.uk (2025-09-09)

Sarah Mooney is His Majesty’s Trade Commissioner for the Middle East and Pakistan, and British Consul General to Dubai and the Northern Emirates, taking up the role in February 2025. Prior to taking up this role, Sarah was the British Deputy High Commissioner Karachi; Director of Trade Pakistan; and HM Deputy Trade Commissioner for Pakistan, Iran, Iraq, Jordan and Lebanon. She has served in Foreign, Commonwealth & Development Office and the Department for Business and Trade (formerly the Department for International Trade) for two decades. She was previously a Deputy Director in the Department for International Trade, UK in various roles between August 2019 and August 2022. Between 2015 and 2019 she served as Head of Science and Innovation, India, Africa and the Middle East at the British High Commission, New Delhi. From 2011 to 2015 she held the position of Head of Science and Innovation, Americas at the British Embassy in Washington DC. She has also held the positions of Deputy Consul General and Head of Trade in Istanbul, and Deputy Director Trade USA at the British Consulate General New York. Social media links follow Sarah Mooney on X follow Sarah Mooney on LinkedIn

Sarah Mooney is His Majesty’s Trade Commissioner for the Middle East and Pakistan, and British Consul General to Dubai and the Northern Emirates, taking up the role in February 2025.

Prior to taking up this role, Sarah was the British Deputy High Commissioner Karachi; Director of Trade Pakistan; and HM Deputy Trade Commissioner for Pakistan, Iran, Iraq, Jordan and Lebanon.

She has served in Foreign, Commonwealth & Development Office and the Department for Business and Trade (formerly the Department for International Trade) for two decades.

She was previously a Deputy Director in the Department for International Trade, UK in various roles between August 2019 and August 2022. Between 2015 and 2019 she served as Head of Science and Innovation, India, Africa and the Middle East at the British High Commission, New Delhi.

From 2011 to 2015 she held the position of Head of Science and Innovation, Americas at the British Embassy in Washington DC. She has also held the positions of Deputy Consul General and Head of Trade in Istanbul, and Deputy Director Trade USA at the British Consulate General New York.

Social media links
- follow Sarah Mooney on X (https://twitter.com/BDHC_Sarah)
- follow Sarah Mooney on LinkedIn (https://uk.linkedin.com/in/sarah-mooney-4152505)