theodi/ndl-core-corpus huggingface dataset:
CISR17230 - The Scheme: secondary legislation: regulation 22
Source: gov.uk (2025-12-09)


This regulation deals with the arrangements for businesses involved in construction projects for their own use - known informally as ‘own-build’.

1. A payment under a construction contract is not a contract payment if it is made by a person covered by FA04/S59(1)(l) in respect of premises to be used for the purposes of the business of
- the person making the payment: SI2005/2045 reg 22(1)(a).
- another company within the same group, or another company in which the business holds at least 50% of the shares: SI2005/2045 reg 22(1)(b).
2. For the purposes of (1) -
- own-build provisions cannot be applied where the property involved in the construction operation is for sale or let, except where the sale or letting of that property is purely incidental to the business of that person, or is held as an investment: SI2005/2045 reg 22(2)(a).
- in determining whether a property is used for the purposes of a business, incidental use of that property by others can be disregarded,: SI2005/2045 reg 22(2)(b).
- ICTA88/S413 (3)(a) determines whether two companies are within the same group: SI2005/2045 reg 22(2)(c).
ENABLING PROVISION - FA04/S60 (7)
SLC Annual Report and Accounts 2023 to 2024
Source: gov.uk (2025-02-06)

SLC's annual report and accounts for the year ended 31 March 2024

Our annual report gives details of what we have done, how we performed and how that performance was measured during the reporting period.

Filed with Companies House on 19th December 2024 and also available at: Student Loans Company filing history (https://find-and-update.company-information.service.gov.uk/company/xx-xxxx-xxxx/filing-history)
Election guidance for civil servants
Source: gov.uk (2025-03-20)

Guidance on the conduct of civil servants in the pre-election period.

This guidance covers the conduct of civil servants in the run up to local, national, European elections. It also covers the referendum on the voting system for the UK Parliament, the Scottish referendum and the EU referendum.
EU Settlement Scheme: application processing times
Source: gov.uk (2025-09-29)

Current expected processing times for applications to the EU Settlement Scheme.

This page contains details of the current expected processing times for applications to the EU Settlement Scheme.

Guidance on settled and pre-settled status for EU citizens and their families (https://www.gov.uk/settled-status-eu-citizens-families) is available on GOV.UK.
SPE14000 - Specific rules and processes relating to Outward Processing: 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).
Marshall Drilling 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 Marshall Drilling 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 Marshall Drilling Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed 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.
Ken O'Flaherty
Source: gov.uk (2025-09-09)

Ken O’Flaherty became Acting High Commissioner to Brunei Darussalam in August 2025 after serving as the Chargé d’Affaires ad interim to Myanmar from February 2023. Ken joined the Diplomatic Service in 1996, and has previously represented the UK government in Italy, France, Japan and the EU.Prior to taking up his role in Yangon, Ken was COP26 Regional Ambassador for the Indo-Pacific region and Small Island Developing States. This included working with governments, business, media and civil society to deliver strong action on climate change ahead of and following COP26 in Glasgow in November 2021. Ken has worked on a wide range of issues throughout his career from EU cooperation to security, counter-terrorism and migration, economic and energy issues and the Middle East. He has served as the Deputy Head of Mission in Rome (2015 to 2019), Prosperity Director in Tokyo (2012 to 2015) and Head of Department in London for Iran and Iraq (2011 to 2012). He also led the initial response to the COVID outbreak in Europe in 2020, has negotiated foreign policy, trade and development legislation in Brussels and has been seconded to the French Foreign Ministry. Follow Ken on X .

Ken O’Flaherty became Acting High Commissioner to Brunei Darussalam in August 2025 after serving as the Chargé d’Affaires ad interim to Myanmar from February 2023. Ken joined the Diplomatic Service in 1996, and has previously represented the UK government in Italy, France, Japan and the EU.Prior to taking up his role in Yangon, Ken was COP26 Regional Ambassador for the Indo-Pacific region and Small Island Developing States. This included working with governments, business, media and civil society to deliver strong action on climate change ahead of and following COP26 in Glasgow in November 2021.

Ken has worked on a wide range of issues throughout his career from EU cooperation to security, counter-terrorism and migration, economic and energy issues and the Middle East. He has served as the Deputy Head of Mission in Rome (2015 to 2019), Prosperity Director in Tokyo (2012 to 2015) and Head of Department in London for Iran and Iraq (2011 to 2012). He also led the initial response to the COVID outbreak in Europe in 2020, has negotiated foreign policy, trade and development legislation in Brussels and has been seconded to the French Foreign Ministry.

Follow Ken on X (https://twitter.com/kenofl).
UK insurance broker charged with failure to prevent bribery
Source: gov.uk (2025-05-01)

The Serious Fraud Office (SFO) today accused a UK insurance broker of failing to prevent international bribery.

Representatives of United Insurance Brokers Limited (UIBL) were ordered to appear before Westminster Magistrates’ Court next month.

The broker is charged with failing to prevent associates from bribing state officials in Ecuador between October 2013 and March 2016.

The SFO alleges UIBL’s US-based intermediaries for Ecuador paid bribes in return for the awarding of re-insurance contracts worth US$38 million.

If this case proceeds to a contested trial, it will be the first time that an SFO “failure to prevent bribery” case is heard by a jury.

UIBL offered re-insurance services which insure against any losses caused by making significant and unexpected payouts for insurance policies.

This was sold to state insurers covering parts of the Ecuadorian public sector, including the state water and electricity companies.

UIBL received a US$6.2 million commission to provide these services, of which US$3 million was allegedly paid to intermediaries.

The intermediaries are accused of subsequently paying bribes to an Ecuadorian official in exchange for the contracts.

Nick Ephgrave QPM, Director of the Serious Fraud Office, said:

The SFO remains committed to stamping out international bribery wherever it may occur.

British companies have a duty to prevent the harm caused by bribery when doing business at home and abroad, to ensure that the UK remains a safe and fair place to do business.

Representatives of the company will appear before Westminster Magistrates’ Court on Wednesday 7 May to face the charges.

Press Office

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

Out of hours press office contact number xx-xxxx-xxxx
K Angel v Brake Bros Ltd: 6010877/2024
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in K Angel v Brake Bros Ltd: 6010877/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68f65311f5d433238a14c800/6010877-2024_Keith_Angel_v_Brake_Bros_Limited_2300271-2023_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in K Angel v Brake Bros Ltd: 6010877/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68f6533ae8e4040c38a3d0e6/Keith_Angel_v_Brake_Bros_Limited_6010877-2024_Written_Reasons_xx-xxxx-xxxx.pdf).
British High Commission Belmopan
Source: gov.uk (2025-10-03)

The British High Commission in Belize maintains and develops relations between the UK and Belize.

Through our longstanding and close working relationship we represent the UK government to the Belizean government and Belizeans, report and explain Belizean policies and views to the government in London and support UK interests.

Find out more on our UK and Belize news page (https://www.gov.uk/world/belize/news).

The British High Commission in Belmopan does not provide consular services. If you’re a British national and need consular assistance in Belize, contact the British Embassy in Panama City (https://www.gov.uk/world/organisations/british-embassy-panama-city).

If you’re travelling in Belize, see our Belize Travel Advice (https://www.gov.uk/foreign-travel-advice/belize).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:

ill, injured, or involved in a crime

with a British person who’s died

Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/belize/british-high-commission-belmopan)

If you’re in Belize and you need advice which is not covered by reading our travel advice then you can contact us online (https://www.contact.service.csd.fcdo.gov.uk/posts/belize/british-high-commission-belmopan).

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/belize/british-high-commission-belmopan).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Soldier of the Highland Light Infantry rededicated in France
Source: gov.uk (2025-07-15)

Family members and military representatives gathered in France to honour Second Lieutenant John Taylor Macintyre of the Highland Light Infantry over a century after he fell in battle during the World War One.

The moving service, organised by the Ministry of Defence’s Joint Casualty and Compassionate Centre (JCCC), took place at the Commonwealth War Graves Commission’s (CWGC’s) Canadian Cemetery No.2, where a new headstone bearing his name was unveiled.

The family of 2Lt Macintyre with the military party at his graveside. Crown Copyright.

JCCC Caseworker Alexia Clark said:

I am so pleased to have been involved in the final chapter of the story of John Taylor Macintyre. Being able to rededicate his grave, with a new headstone bearing his name, and in the presence of his family is a very special occasion to be a part of. I am grateful to the researcher who originally submitted the case which has brought us to this point.

Second Lieutenant Macintyre shipped out to France in November 1914, coincidentally on the same vessel as his brother Duncan, who served with the Cameronians. John spent the duration of the war on the Western Front, returning home only for brief periods of leave and to recuperate following a gas attack in the summer of 1917.

During that summer, the 18th Battalion Highland Light Infantry were rotating in and out of the front line near Lempire, on the edge of the Somme sector. The battalion was tasked with capturing and holding Guillemont Farm, and it was during one of many actions linked to this objective that John died on 25 August 1917. He was listed as wounded and missing following the engagement.

In November 1931, the body of an unknown officer was recovered close to Guillemont Farm. His badges and buttons identified him as an officer of the 9th Highland Light Infantry, but he carried nothing that could identify him by name. He was reburied at Canadian Cemetery No.2 at Neuville St Vaast as an unknown officer. Recent research has conclusively identified this unknown soldier as John Taylor Macintyre.

The CWGC has placed a new headstone on the grave and will continue to care for it in perpetuity.

Katie Palmer, Records Officer at CWGC, said:

It is an honour to have been involved in Second Lieutenant Macintyre’s story, who now has a headstone bearing his name. As part of the process, we help the family choose a personal inscription, something which future generations of visitors can discover and connect with. It is our privilege to care for 2nd Lt Macintyre’s grave, in perpetuity.
CH232600 - How to do a compliance check: information powers: financial institution notices: copying the notice to the person
Source: gov.uk (2025-05-15)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

When you issue a Financial Institution Notice (FIN) you must give the named person a copy of it, but there are exceptions. Many leading Financial Institutions have asked for notices to be sent to an email address or preferred postal address (see list of addresses). You should use this address where possible, otherwise serve the notice by post as usual at the Registered Office or place of business.

NB: Not all of the entities on the address list are Financial Institutions as defined in statute.

Send the copy of the notice to the taxpayer by post.

There may be occasions when giving a copy of a FIN (or a Summary of Reasons, see CH232700 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch232700)) to the named person might prejudice the assessment or collection of tax, see CH24220 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch24220).

In these situations, you should ask the tribunal to disapply the requirement to send a copy to the named person. You will need to seek agreement from the authorised officer to do this.

Applying to the Tribunal

The application to the tribunal for disapplication of these requirements follows the same process as applying to the tribunal for authorisation of a third party notice, see CH265000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch265000).

The tribunal can only disapply the requirement if it is satisfied that there are reasonable grounds for believing that giving a copy of the notice to the person might prejudice the assessment or collection of tax, see CH24220 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch24220).

If the tribunal approves the application, you should also include a requirement in the FIN that the Financial Institution is not to disclose the FIN, or anything relating to it, to either the taxpayer it relates to, or any other person, except for a purpose relating to compliance with the notice, see CH231900 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch231900).
Safecrowds 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 Safecrowds 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 Safecrowds Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss N Nyathi v Chelsea and Westminster Hospital NHS Foundation Trust: 2225535/2024
Source: gov.uk (2025-10-16)

Employment Tribunal decision.

Read the full decision in Miss N Nyathi v Chelsea and Westminster Hospital NHS Foundation Trust: 2225535/2024 - Judgment on Liability (https://assets.publishing.service.gov.uk/media/68ef818f8427701993d5e0da/Miss_Nonhlanhla_Nyathi_v_Chelsea_and_Westminster_Hospital_NHS_Foundation_Trust_-_2225535-2024.pdf).
Domestic energy price indices
Source: gov.uk (2025-11-27)

Quarterly and monthly consumer price indices of fuel components in current and real terms.

(https://assets.publishing.service.gov.uk/media/6926c8639c1eda2cdf03407d/table_211_213__4_.xlsx)

Consumer prices index UK: fuel components in the UK (QEP 2.1.1 to 2.1.3) (https://assets.publishing.service.gov.uk/media/6926c8639c1eda2cdf03407d/table_211_213__4_.xlsx)

MS Excel Spreadsheet, 270 KB

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

For enquiries concerning these tables contact: xxx@xxx.xx (mailto:xxx@xxx.xx).
Specsavers
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 Specsavers 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 Specsavers 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
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Working for British Embassy Podgorica
Source: gov.uk (2025-10-17)


General information

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

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.

Current work opportunities

If you are interested in a job opportunity at the British Embassy Podgorica, please visit the 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.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
BLM11220 - Lease accounting: lease classification: independent approach
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

Each party to a lease must make its own assessment as to whether it has a finance lease or an operating lease. Therefore, a lease may not be classified in the same way by both parties to the lease contract.

This difference may arise because the ‘minimum payments’ and balance of risks and rewards can be different for the lessee and lessor in an arrangement, particularly a complex one, see BLM11230 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm11230).

In particular, the minimum payments may differ because a lessor may obtain a residual value guarantee from a person unconnected with the lessee (BLM11025 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm11025)). Taking account of the guarantee may make the lease a finance lease from the lessor’s perspective, but not from the lessee’s perspective.

Under the on-balance sheet lessee model under FRS 102 (2024 amendments) and IFRS 16, lack of symmetry between lessor and lessee accounting treatment will increase.
D Davidsen v IBM UK Ltd and others: 3312644/2022 and others
Source: gov.uk (2025-06-20)

Employment Tribunal decision.

Read the full decision in D Davidsen v IBM United Kingdom Ltd: 3312644/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/65e85c92df63b8001c21595d/Mrs_D_Davidsen_v_IBM_United_Kingdon_Limited_3312644.2022_PPH_Judgment.pdf).

Read the full decision in D Davidsen v IBM UK Ltd and others: 3312644/2022 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/685531295225e4ed0bf3ce38/Mrs_D_Davidsen_v_IBM_United_Kingdom_Limited_and_others__3312644.2022__Judgment_and_Reasons.pdf).

Read the full decision in D Davidsen v IBM UK Ltd and others: 3312644/2022 and others - Schedule (https://assets.publishing.service.gov.uk/media/685531cb5225e4ed0bf3ce39/Mrs_D_Davidsen_v_IBM_United_Kingdom_Limited_and_others__3312644.2022__Schedule_to_Judgment_and_Reasons.pdf).
J Bryant v Birchington Primary and Kent County Council: 2306899/2020
Source: gov.uk (2025-10-17)

Employment Tribunal decision.

Read the full decision in J Bryant v Birchington Primary and Kent County Council: 2306899/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68f0c6a9f5d433238a14c683/J_Bryant_-v-_Birchington_Primary__Kent_County_Council_2306899-2020_Strike-Out_Judgment_11.10.25.pdf).
Mr D Squibb v Lidl Great Britain Ltd: 6003446/2024
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mr D Squibb v Lidl Great Britain Ltd: 6003446/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68c3d7237596dbfa052bfef6/Mr_David_Squibb_-vs-_Lidl_Great_Britain_Limited_-_6003446.2024_-_Judgment.pdf).
Gower Gas & Oil (Heating Services) 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 Gower Gas & Oil (Heating Services) 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 Gower Gas & Oil (Heating Services) Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
We also pledge the following:

Employment support to members of the Armed Forces Community Communications, engagement and outreach: via our comprehensive community benefits and community engagement initiatives

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.
PIM4015 - Rent-a-room: going abroad and/or occupying job related accommodation
Source: gov.uk (2025-09-08)


Summary

Taxpayers who go abroad to work and, in the meantime, let their UK homes are unlikely to qualify for rent-a-room relief during their absence. This is so even if the absence is intended to be temporary (for say 2 or 3 years) and they are to occupy accommodation abroad that they do not themselves own. The same principles apply to taxpayers who occupy job related accommodation. Rent a room relief is available to individuals providing furnished residential accommodation in the taxpayer's only or main residence.

Example 1 below deals with the most common situation where rent-a-room relief will not be due.

Example 2 deals with the exceptional situation where the taxpayer may still qualify for rent-a-room relief.

Example 1: relief not due

Judah's only residence until 10 June 2011 was Bramble Cottage in Devon.

On that date he was sent by his employer to assist in a computer marketing exercise in America for a period likely to last for two or three years.

He returned on 20 December 2014.

While he was in America he occupied a luxury flat in Los Angeles provided rent-free by his employer.

During his absence he let Bramble Cottage via an agency to a friend from 1 July 2011 to 13 December 2014.

During the years 2011-12 to 2014-15 Bramble Cottage was not, as a matter of fact, Judah's only or main residence.

Rent-a-room relief is not available to Judah for any of these years.

Example 2: relief due

Judah's only residence until 10 June 2011 was Bramble Cottage in Devon.

On that date he was sent by his employer on several secondments to assist in a computer marketing exercise in America. Between 11 June 2011 and 20 December 2014 Judah spends 4 months each year in a luxury flat ion Los Angeles provided rent free by his employer. When not working in Los Angeles Judah returns to the UK and lives in Bramble Cottage for the remaining 8 months each year.

Whilst he is in Los Angeles Judah rents Bramble Cottage to a variety of holiday guests, students and family members.

During the years 2011-12 to 2014-15 where Bramble Cottage is , as a matter of fact, Judah's only or main residence, Judah is entitled to rent a room relief for those years.
North East & North Cumbria Integrated Care Board
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 North East & North Cumbria Integrated Care Board 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 North East & North Cumbria Integrated Care Board 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.
Official veterinary surgeon (OVS) notes
Source: gov.uk (2025-12-02)

Changes to import controls for animals and products of animal origin.

Official veterinary surgeon notes (OVS notes) contain details of changes to import controls for animals and products of animal origin.

You can set up email alerts for OVS notes by clicking the ‘Get emails about this page’ link at the top of the page.

Older OVS notes are available on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250305162242/https://www.gov.uk/government/publications/official-veterinary-surgeon-ovs-notes).
Returning to your home country voluntarily: how the service works
Source: gov.uk (2025-12-05)

An overview of the Voluntary Returns Service (VRS) process, what happens once an application is received and practical information for applicants.

A summary of the Voluntary Returns Service (VRS) process including:
- what to expect at each phase once you have submitted your application
- additional information about baggage allowance, travelling with pets, coronavirus, medical support and more
Find out how to get help after you return from the UK (https://www.gov.uk/government/collections/get-help-after-you-return-from-the-uk).
Continued recognition of EU requirements, including CE marking, for placing products on the GB Market
Source: gov.uk (2025-02-03)

The government continues to recognise EU requirements, including the CE marking and reversed epsilon marking, for 21 product regulations.

In May 2024, Parliament passed the Product Safety and Metrology etc (Amendment) Regulations 2024 (https://www.legislation.gov.uk/uksi/2024/696/contents/made), which applies to 21 product regulations. This legislation applies to Great Britain and came into force on 1 October 2024.

The Product Safety Review public consultation (https://www.gov.uk/government/consultations/smarter-regulation-uk-product-safety-review) ran from August to October 2023 and set out the then government’s ambitions to develop a product safety regime.
Mr S Jarju v John Lewis plc: 3316532/2021
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr S Jarju v John Lewis plc: 3316532/2021 - Judgment (https://assets.publishing.service.gov.uk/media/644a61f1c33b460012f5e336/Mr_S_Jariu_-_v_-_John_Lewis_plc_-_3316532-2021_-_Judgment.pdf).

Read the full decision in Mr S Jarju v John Lewis plc: 3316532/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/649ac7272caa3e00133e5f30/Mr_S_Jarju_-v-_John_Lewis_plc_-_3316532-2021_-_PPH_Reserved_Judgment.pdf).

Read the full decision in Mr S Jarju v John Lewis plc: 3316532/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/65eb073262ff48ff7487b2ba/Mr_S_Jarju_v_John_Lewis_PLC_3316532.2021_FMH_Reserved_Judgment.pdf).

Read the full decision in Mr S Jarju v John Lewis plc: 3316532/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/66694c89250b1297db760da2/Mr_S_Jarju_v_John_Lewis_plc-3316532-2021-_Reconsideration_Judgment.pdf).

Read the full decision in Mr S Jarju v John Lewis plc: 3316532/2021 - Costs (https://assets.publishing.service.gov.uk/media/67b8aa544ad141d9083533f1/Mr_S_Jarju_v_John_Lewis_plc__3316532.2021__Reserved_Costs_Judgment.pdf).
Miss S Faisal v Teleperformance UK: 2407388/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Miss S Faisal v Teleperformance UK: 2407388/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67dae63b3306a7b486d70aa9/Miss_S_Faisal_v_Teleperformance_UK_-_2407388_2024_-_Judgment.pdf).
Homes England: Measuring Social Value
Source: gov.uk (2025-10-24)

Research reports and guidance to inform the measurement of social value

Homes England’s Strategic Plan sets out the agency’s mission to drive regeneration and housing delivery to create high-quality homes and thriving places. This will support greater social justice and the creation of places people are proud to call home. An integral part of achieving this mission will be understanding the impact the agency’s activities are having, not just in terms of the outputs realised but the wider social value created.

The Agency is pursuing an extensive programme of research, aimed at enabling the full social value delivered through housing and regeneration activities to be measured and assessed. A collection of research papers is being produced, providing guidance on how to measure specific impacts as part of economic appraisal and the development of project and programme business cases. The outputs of the research are to be read in conjunction with the HM Treasury Green Book (https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-government) and DLUHC appraisal guide (https://www.gov.uk/government/publications/dluhc-appraisal-guide).

As part of this ongoing research programme, Homes England is continuing to seek to expand and improve on the evidence available and would welcome receiving any feedback. Contact us at xxx@xxx.xx (mailto:xxx@xxx.xx).
CH883000 - Agent operational guidance: dishonest tax agents: penalties: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Innovation Clusters Map: summary and methods
Source: gov.uk (2025-09-30)

A methodology and summary report of the Innovation Clusters Map.

This report provides a summary of the The Innovation Clusters Map (https://www.gov.uk/guidance/find-uk-innovation-clusters) and outlines the map’s methodology.

The Innovation Clusters Map (https://www.innovationclusters.dsit.gov.uk/) is a tool developed by the Department for Science, Innovation and Technology to support the UK’s ambition to foster regional innovation and drive economic growth. It identifies and visualises clusters of innovative businesses, research institutions, and infrastructure. This map helps investors, businesses, researchers and local government policymakers to explore these clusters.

If you need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx).
Delay to production of Civil Schedules
Source: gov.uk (2025-08-29)

Delay to the production of Civil Schedules ready for 1 September 2025

The Legal Aid Agency (LAA) produces Civil Schedules for providers each new contract year, which commences on 1 September. The ongoing cyber security incident had an impact on this process, resulting in the delay to producing the physical copies of the schedules. However, there is no impact on the work of providers as the schedules are provided for information only and do not affect the ability to conduct work.

The schedules for 2025/26 will have the same allocation of matter starts as the 2024/25 schedules and no action is required from providers, who will be able to carry on work as normal.

Work should continue to be reported in line with the current contingency arrangements.

New schedules will be sent to all contract holders as soon as they have been produced.

Next Steps

No action is required. The new schedules will contain the same allocation of matter starts as the previous ones. This will not affect claims or payments.

Further information

If you have any questions, please contact your contract manager.