theodi/ndl-core-corpus huggingface dataset:
BIM38530 - Wholly and exclusively: fines, penalties and damages: cost of libel action
Source: gov.uk (2025-07-17)


S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Civil damages stemming from day to day trading operations are allowable - but a penalty for breaching the law is not

The costs of civil damages arising as a result of normal trading operations are generally allowable. For example, you should allow damages awarded against a publication for libel. However, civil damages arising outside the normal course of the trade are not allowable.

In the case of Fairrie v Hall [1947] 28 TC 200, a sugar broker was a selling agent in London for Galban Lobo SA (a Cuban company). Mr Fairrie disagreed with the buying policy of the Ministry of Food as he believed it was adversely affecting the interests of Galban Lobo SA and himself. The deputy director of the Ministry of Food was Mr Rook, who was connected with a rival Cuban company, Cuban Trading Company of Havana.

In consequence of communications passing between Mr Fairrie and Galban Lobo SA concerning the disagreements, Mr Rook brought an action in the High Court against Mr Fairrie for libels contained in those communications.

The Courts held that Mr Fairrie had acted maliciously and awarded damages and costs against him amounting to some £3,500.

On appeal, Mr Fairrie contended that the expenditure was laid out wholly and exclusively for the purposes of his trade, or was a loss connected with or arising out of the trade. The Special Commissioners dismissed the appeal.

The High Court held that the Special Commissioners had reached the correct conclusion. The sums were not deductible.

Macnaghten J found that the expenditure was not allowable using the capacity test (see BIM37300 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37300)). See page 206:

`In the present case the loss which the Appellant has sustained,£550 damages and £3,025 costs, is in one sense a loss connected with his trade. Apart from his desire to injure Mr Rook, the Appellant also desired to increase his own profits. He had that motive. He could only have increased his profits if he succeeded in giving an advantage to his own clients in Cuba or a disadvantage to the rivals of his clients. It is a case that falls, it seems to me exactly within the words of Lord Loreburn [Strong and Co of Romsey Ltd v Woodifield [1906] 5 TC 215, see BIM38510 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim38510)] who said that the losses “cannot be deducted if they are mainly incidental to some other vocation, or fall on the trader in some character other than that of trader.” The loss fell upon the Appellant in this case in the character of a calumniator of a rival sugar broker. It was only remotely connected with his trade as a sugar broker.’

You should note the sentiment in the latter remarks that found an echo in Lord Hoffmann’s explanation of the public policy reason for not allowing a deduction for fines and penalties given in McKnight v Sheppard [1999] 71 TC 419 (see BIM37965 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37965)).
Mr D Jadzevicius v M Gurga: 2303431/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr D Jadzevicius v M Gurga: 2303431/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/69270827b3b9afff34e96037/Mr_D_Jadzevicius_v_Mateusz_Gurga_2303431-2024_R22_Judgment_16-Sep-25_draft.pdf).
Lumpy skin disease in Europe
Source: gov.uk (2025-11-03)

Preliminary and updated outbreak assessments for lumpy skin disease in Europe.

Preliminary and updated outbreak assessments for lumpy skin disease in Europe.

We monitor any major, notifiable or new and emerging animal disease outbreaks worldwide. When we become aware of a new animal disease outbreak in the UK or another country, we may carry out a preliminary outbreak assessment.

Read our lumpy skin disease guidance (https://www.gov.uk/guidance/lumpy-skin-disease) for information about how to spot the disease, what to do if you suspect it and measures to prevent it.
G7 Rapid Response Mechanism (RRM) statement on Russian Influence Campaign
Source: gov.uk (2025-01-17)

A statement from the UK alongside other G7 RRM member states (Canada, France, Germany, Italy, Japan, the United States) as well as G7 RRM Observer states (Australia, Netherlands, New Zealand, Sweden).

The G7 RRM notes recent statements by the United States, the United Kingdom and Canada exposing the ongoing covert activities of Russian state media outlet RT (formerly Russia Today) and the Social Design Agency (SDA). These statements reveal that the Kremlin has funded and directed covert efforts by these entities to subvert societies using global disinformation and influence campaigns.

The above-referenced statements have noted that RT and SDA employ deceitful tactics, aiming to exploit social and political issues to polarise and weaken societies, to undermine and delegitimise elected governments, and to advance the Kremlin’s malign interests. This includes diverting attention from the atrocities committed and humanitarian crises caused by its war of aggression against Ukraine.

The G7 RRM regards any foreign information manipulation and interference (FIMI) with the utmost seriousness. G7 RRM members will continue to shed light on these malign activities, which may include but are not limited to state-backed hostile cyber activities, psychological and information operations, and covert influence.

Since its inception, the G7 RRM has focused on countering foreign state-sponsored disinformation and promoting the resilience of society against FIMI. The G7 RRM includes G7 members and partners, including Australia, New Zealand, NATO, the Netherlands, and Sweden as observers. The G7 RRM and likeminded global partners stand together in countering these ongoing malign activities.

Background

UK statement following US attribution of RT to Russian state (https://www.gov.uk/government/news/foreign-commonwealth-and-development-office-statement-on-rt)

UK sanctions Putin’s interference actors (https://www.gov.uk/government/news/uk-sanctions-putins-interference-actors)

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Telkeda 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 Telkeda 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 Telkeda 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
We also pledge the following:

Any additional commitments Telkeda Ltd could make.

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.
Sarah Chare
Source: gov.uk (2025-09-12)

Sarah was appointed Executive Director of Local Operations at the Environment Agency in November 2023. Sarah was Chief Operating Officer between August and November 2023. Sarah has had a wide range of roles at The Environment Agency, and its predecessor, the National Rivers Authority. Following an early career in fisheries, Sarah has: led the National Enforcement Service led national work on Agriculture, Fisheries and Biodiversity been Head of Operations, Director Incident Management and Resilience been Director Operations for South East and East England - where she held the national portfolio of work for environment, place and infrastructure Most recently she has been Executive Director of Local Operations. Sarah is a: member of the OpDel Excel programme for the most senior operational delivery leaders across the Civil Service sponsor of the Environment Agency’s Mental Health Network

Sarah was appointed Executive Director of Local Operations at the Environment Agency in November 2023.

Sarah was Chief Operating Officer between August and November 2023.

Sarah has had a wide range of roles at The Environment Agency, and its predecessor, the National Rivers Authority.

Following an early career in fisheries, Sarah has:
- led the National Enforcement Service
- led national work on Agriculture, Fisheries and Biodiversity
- been Head of Operations, Director Incident Management and Resilience
- been Director Operations for South East and East England - where she held the national portfolio of work for environment, place and infrastructure
Most recently she has been Executive Director of Local Operations.

Sarah is a:
- member of the OpDel Excel programme for the most senior operational delivery leaders across the Civil Service
- sponsor of the Environment Agency’s Mental Health Network
Flat 170 Sinclair House, Hastings Street, London, WC1H 9PZ​ - LON/00AG/F77/2024/0657
Source: gov.uk (2025-02-20)

First-tier Tribunal – Property Chamber Decision of Mr O Dowty MRICS, Ms S Beckwith MRICS, Mr N Miller Dated 6th February 2025

Read Reason in - Flat 170 Sinclair House, Hastings Street, London, WC1H 9PZ​ - LON/00AG/F77/2024/0657 (https://assets.publishing.service.gov.uk/media/67ab4d03a270d8f9e7ed88ec/250210_-Summary_Reasons_170_Sinclair_House_.pdf) Read Final Decision in - Flat 170 Sinclair House, Hastings Street, London, WC1H 9PZ​ - LON/00AG/F77/2024/0657 (https://assets.publishing.service.gov.uk/media/67ab4cf71a116437c7ed88e9/250210_-_Signed_Decision_170_Sinclair_House_doc.pdf)
Fourth Dimension Expert Resource 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 Fourth Dimension Expert Resource 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 Fourth Dimension Expert Resource 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
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.
CH225250 - How to do a compliance check: information powers: third party notice: copying notice to the person
Source: gov.uk (2025-12-05)


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 third party notice you must give the named person a copy of it at the same time, although there are exceptions.

There may be occasions when giving a copy of a third party notice 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, with the agreement of the authorised officer, or the authorised officer themselves, should ask the tribunal to:
- approve the notice, and
- disapply the requirement to send a copy to the named person
A template IIP35 in SEES Forms and Letters is available for you to make your report to an authorised officer. The authorised officer uses the same template to reply.

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 will prejudice the assessment or collection of tax.

If a Tribunal agrees to disapply these requirements, see CH231900 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch231900) for the implications for the notice you issue.

Other situations

Where the third party notice is given to a partner, for the purpose of checking the tax position of one of more other partners (in their capacity as such), there is no need to issue a copy of the notice to those other partners.

Where you are giving a notice to parents and subsidiaries of groups of undertakings, see CH225510 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch225510).

When you give a third party notice for checking the tax position of a person where the notice refers only to information or documents that relate to any pensions matters, see CH23840 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23840).

When there are concerns that providing a copy of the notice to the taxpayer may breach GDPR, see CH225420 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch225420).
Powered by Pie
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 Powered by Pie 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 Powered by Pie 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
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 H Miller v Camie Cleaning Ltd: 2402660/2024
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Miss H Miller v Camie Cleaning Ltd: 2402660/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67d00838ad017430364eeebf/Miss_H_Miller_v_Camie_Cleaning_Limited_-_2402660_2024_-_Judgment.pdf).
Registering to vote: easy read form
Source: gov.uk (2025-09-24)

This is a step-by-step, easy read register to vote form, for people with a learning disability. There are separate forms, depending on whether you live in England, Wales or Scotland.

How to register to vote

You can apply to register to vote either:
- online at Register to vote (http://www.gov.uk/register-to-vote); or
- by printing off and completing this form and then sending it to your electoral registration office (https://www.gov.uk/contact-electoral-registration-office)
What you need to know about registering to vote

Registering to vote will let you have your say in local elections, general elections and referendums.

People with a learning disability have the same right to vote as everyone else.

You only need to register once - you do not need to register separately for every election.

You must register again if you’ve changed address, name or nationality.

When you register to vote, you’ll be asked for your National Insurance number (but you can still register if you do not have one). Find your National Insurance number (https://www.gov.uk/find-national-insurance-number).

If you are from Northern Ireland you’ll need to use a different form to register to vote (https://www.eoni.org.uk/Register-To-Vote/Register-to-vote-change-address-change-name).

What you need to know about how to vote

Advice on what to expect when you go to vote in person (https://www.gov.uk/how-to-vote/voting-in-person).

Voting if you have a disability

If you have a disability, your electoral registration office (https://www.gov.uk/contact-electoral-registration-office) can tell you about:
- physical access, for example wheelchair ramps and disabled parking spaces
- low-level polling booths
- any specific equipment you need
Every polling station must provide at least one large print display version of the ballot paper.

Support is also available for electors who require additional assistance (https://www.eoni.org.uk/Vote/Voting-with-a-disability-(1)) to cast their vote in Northern Ireland.
Mr L A Donaldson v The Nail and Beauty Zone Ltd: 4106810/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Mr L A Donaldson v The Nail and Beauty Zone Ltd: 4106810/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/688214379fab8e2e8616100c/4106810.2024_Mr_L_A_Donaldson_v._The_Nail___Beauty_Zone_Ltd_Judgment_with_Reasons.pdf).
Golden Lane Housing Limited
Source: gov.uk (2025-01-15)

The Regulator of Social Housing's view of how well Golden Lane Housing Limited is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Evaluating the benefits of the UK’s investments in the European Space Agency
Source: gov.uk (2025-08-07)

Prepared as part of a study for the UK Space Agency by RAND Europe and Ipsos UK.

The UK’s investments in the European Space Agency (ESA) yield significant value to the UK economy, scientific and technical advancements and commercial success and boost the UK’s reputation as a key player in space – more than could have been achieved without the UK’s ESA membership.

The UK is a leading nation in ESA, securing important contracts and mission leadership that lead to cutting-edge scientific and technical achievements. The UK Space Agency plays a major role in enabling those achievements.
Newmedica
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 Newmedica 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 Newmedica 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
- UK Wounded, Injured And Sick
We also pledge the following:

Education Promote training and further/higher education opportunities for Service leavers, ex-Service personnel and their families.

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.
Terms of reference: Discovery Advisory Committee for Science (DACS)
Source: gov.uk (2025-06-02)

The latest terms of reference and membership details of DACS.

This document describes the role and function of DACS, including the committee’s latest membership.

See the Call for nominations for Chair of the Discovery Advisory Committee for Science (https://www.gov.uk/government/publications/call-for-nominations-for-chair-of-the-discovery-advisory-committee-for-science) guidance page to find out how to apply.

See the Call for membership nominations (https://www.gov.uk/government/publications/call-for-nominations-for-membership-of-the-discovery-advisory-committee-for-science) guidance page to find out how to apply.
South Wales Sports Ground Contractors 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 South Wales Sports Ground Contractors 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 South Wales Sports Ground Contractors Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Transport Statistics Geography Portal: November 2025
Source: gov.uk (2025-11-20)

Quarterly update to the website that presents existing published official statistics, by the Department for Transport, in a geographical format.

The Department for Transport produces and publishes a range of Transport Statistics with a spatial component.

This release covers the existing published official statistics, by the Department for Transport, in a geographical format for Road Casualty Collisions, Search and Rescue Helicopter Taskings, Licensed Vehicles, and Electric Vehicle Charging Infrastructure.

Geographic Information System (GIS) datasets are updated once the statistical datasets they are derived from have been officially published.

Contact us

Roads Geography and GIS data

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

To hear more about DfT statistical publications as they are released, follow us on X at DfTstats (https://x.com/dftstats).
Interministerial Group for Health and Social Care communiqué, 11 December 2024
Source: gov.uk (2025-11-24)

Details of the first meeting held by the Interministerial Group (IMG) for Health and Social Care.

The aim of the Interministerial Group (IMG) for Health and Social Care is to enhance intergovernmental working between the Department of Health and Social Care (DHSC) and the devolved governments of the UK. The IMG complements existing channels of communication and engagement between the department and devolved governments.

For the first meeting of the IMG for Health and Social Care, ministers from the 4 devolved governments discussed:
- innovation
- healthcare reform
- prevention strategies
plans for collaborative work on:
- mental health
- maternity policy
- pandemic preparedness
Hedgerow survey handbook
Source: gov.uk (2025-07-01)

This Handbook sets out a standard way of recording hedgerows.

This Handbook sets out a standard way of recording hedgerows. Its focus is on the wildlife, or biodiversity, of hedgerows. It also recognises the importance of hedgerows for farming, and their contribution to the beauty of our countryside historically and culturally. The survey method in this handbook will give accurate consistent information about the state of our hedgerows at a local level, what the main influences on their condition are, and what we need to do to restore them.

We hope that the handbook will raise awareness and interest among land managers and local communities about the considerable importance of hedgerows for wildlife, and help to identify the most pressing challenges and the best ways to address them.

This handbook was prepared on behalf of the Steering Group for the UK Biodiversity Action Plan for Hedgerows.
A Morris v Leah Durrant Ltd: 2305019/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in A Morris v Leah Durrant Ltd: 2305019/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/69147765db01ecfcf96fc837/Miss_A_Morris_v_Leah_durrant_Limited_Judgment__2_2305019-2024.pdf).
Total income from farming in England
Source: gov.uk (2025-07-31)

Annual statistics on 'Total Income from Farming', a measure of the performance of the agricultural industry in England.

This publication gives information about the aggregate income for agriculture in England, known as Total Income from Farming (TIFF), a measure of the performance of the whole agricultural industry. Aggregate agricultural accounts are a tool for analysing the economic situation of agriculture and are used to support policy making in the UK.

Total Income from Farming is the total profit from all farming businesses in England on a calendar year basis. It measures the return to all entrepreneurs for their management, labour and capital invested. It excludes changes in the values of assets, including stocks, due to price changes but includes non-agricultural activities such as further processing or tourist activities where these cannot be separated from the agricultural business.

It is the preferred measure of aggregate income for the agricultural industry conforming to internationally-agreed national accounting principles required by the UK National Accounts.

User Engagement

As part of our ongoing commitment to compliance with the Code of Practice for Official Statistics we wish to strengthen our engagement with users of TIFF England (https://www.gov.uk/government/statistics/total-income-from-farming-in-england) data and better understand how data from this release is used. Consequently, we invite you to register as a user (https://forms.office.com/e/tSQaS7ScN6) of the TIFF England data, so that we can retain your details and inform you of any new releases and provide you with the opportunity to take part in any user engagement activities that we may run.

Next update: see the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest).

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) Twitter: @DefraStats (https://twitter.com/DefraStats)
Joint communiqué between the UK Special Envoy for Women and Girls and representatives of the Pakistan Women’s Parliamentary Caucus, 25 November 2025
Source: gov.uk (2025-11-27)

A joint communiqué to enhance cooperation through sisterhood and solidarity.

At a meeting on 25 November 2025 organised by the Commonwealth Parliamentary Association UK, the UK Special Envoy for Women and Girls (https://www.gov.uk/government/people/harriet-harman) and representatives of the Pakistan Women’s Parliamentary Caucus (listed below) agreed to enhance cooperation on advancing the rights and equality of women and girls in all spheres of life.

United in purpose and solidarity, they pledged to:
- champion the rights, dignity and agency of all women and girls in their countries, Pakistan and the United Kingdom, and through their legislatures
- advance policies, legislation, reforms and practices that support the rights and equality of women and girls
- work together to eradicate all forms of violence and discrimination against women and girls
- promote women’s equal participation in politics and decision making
- support women’s economic and business opportunities and leadership
- advocate for universal access to comprehensive quality healthcare services (including family planning services) and equal access to education for all women and girls
They agreed to stand in solidarity and sisterhood against the rollback of progress, supporting one and other as part of a global alliance of women leaders and their allies. They committed to working together in leadership, advocacy and action to ensure that women’s equality is not only a goal, but a lived reality.

Signed,

Baroness Harriet Harman KC, UK Special Envoy for Women and Girls, UK

Ms Shahida Rehmani, Member of the National Assembly and Secretary of the Pakistan Women’s Parliamentary Caucus, Pakistan

Ms Mahtab Akbar Rashdi, Member of the National Assembly, Pakistan

Ms Tahira Aurangzeb, Member of the National Assembly, Pakistan

Ms Naeema Kishwar Khan, Member of the National Assembly, Pakistan

Ms Syeda Nosheen Iftikhar, Member of the National Assembly, Pakistan

Ms Nikhat Shakeel Khan, Member of the National Assembly, Pakistan

Ms Mussarrat Asif Khawaja, Member of the National Assembly, Pakistan

Ms Saira Tarar, Member of the National Assembly, Pakistan
Pay in the Northern Ireland Civil Service -Year Ending March 2025
Source: gov.uk (2025-09-04)

An overview of Northern Ireland Civil Service pay statistics for the year ending March 2025.

The statistics relate to annual pay for the year ending March 2025 in the Northern Ireland Civil Service. The report also contains trend data over the past 10 years. Median pay is analysed, broken down by:
- grade
- gender
- community background
- disability
- age group
JP and T Renolds v Spelthorne Borough Council: 2301280/2021 and others
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in JP v Spelthorne Borough Council: 2301280/2021 and others - Judgment (https://assets.publishing.service.gov.uk/media/64b50a7361adff000d01b0eb/JP_v_Spelthorne_Borough_Council_2301280.2021___others_OPH_Judgment.pdf).

Read the full decision in JP v Spelthorne Borough Council: 2301280/2021 and others - Reasons (https://assets.publishing.service.gov.uk/media/64b50a5e61adff001301b0ea/JP_v_Spelthorne_Borough_Council_2301280.2021___others_written_reasons.pdf).

Read the full decision in JP v Spelthorne Borough Council: 2301280/2021 and others - Partial Strike Out (https://assets.publishing.service.gov.uk/media/64b50a8c71749c001389ec32/JP_v_Spelthorne_Borough_Council_2301280.2021___others_Strike_Out_Judgment.pdf).

Read the full decision in JP v Spelthorne Borough Council: 2301280/2021 and others - Reconsideration (https://assets.publishing.service.gov.uk/media/64db5093c8dee4000d7f1c80/J_P_-v-_Spelthorne_Borough_Council_-_2301280-2021_-_Reconsideration_Judgment.pdf).

Read the full decision in T Renolds v Spelthorne Borough Council: 2301280/2021 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6790b5e720bce57216a2f115/Tracy_Reynolds_-_v_-_Spelthorne_Borough_Council_-_2301280_-__2021__3311674_-__2021_-_Reserved_Judgment.pdf).
CH206160 - How to do a compliance check: starting a compliance check: communicating with HMRC customers by email
Source: gov.uk (2025-11-28)


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.

Before sending emails to HMRC customers, you must read the (This content has been withheld because of exemptions in the Freedom of Information Act 2000).

This guidance explains
- the protocols which apply to different types of email exchanges, and
- what you can and must do when receiving and replying to email enquiries.
Further guidance is also available at (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The link above provides further essential information on
- how to seek informed prior consent
- what to include in your email
- when to use encryption
- how to format your external emails.
There are also several useful replies to some Frequently Asked Questions relating to use of email.

When considering the language, tone and style for the content of your email you can find useful information on How to write emails to customers.
Mr R Stuart v REL Trading Ltd: 6003601/2025
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Mr R Stuart v REL Trading Ltd: 6003601/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68b825043f3e5483efdba92f/Mr_Russell_Stuart_-_v_-_REL_Trading_Limited___6003601-2025_-_Judgment.pdf).
Exploring options for improving energy bill equity for fuel poor households
Source: gov.uk (2025-07-08)

Research that examines energy affordability for fuel poor households.

This study examines energy affordability for fuel poor households. It identifies the structural elements of energy bills that contribute to inequity, assesses the impact of innovative tariffs on fuel poor households and explores policy options to improve bill equity.

The research involved 2 phases:

Phase 1 involved a Rapid Evidence Assessment (REA) to synthesise the existing evidence base. This was supplemented with secondary analysis of the Smart Energy Research Lab (SERL) data to explore how fuel poor households’ energy consumption compares to the wider population.

Phase 2 involved a set of reconvened workshops with a wide range of stakeholders including academics, representatives from the energy retail market, energy suppliers, regulators and trade associations. Workshop participants discussed findings from the REA and appraised potential policy options to improve energy bill equity.

The research was undertaken by London Economics in partnership with Basis Social and University College London (UCL), on behalf of the Committee on Fuel Poverty.
Statistics: performance tables
Source: gov.uk (2025-10-16)

Statistics on the attainment of primary, secondary and post-16 pupils.

Statistics from before May 2010 are available in the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20110907135953/http://www.education.gov.uk/researchandstatistics/statistics/statistics-by-topic/performance/).
PM call with Prime Minister Støre of Norway: 17 February 2025
Source: gov.uk (2025-02-17)

The Prime Minister spoke to the Prime Minister of Norway Jonas Gahr Støre this morning.

The Prime Minister spoke to the Prime Minister of Norway Jonas Gahr Støre this morning.

The Prime Minister began by setting out his aims for the informal meeting of European leaders taking place later today in Paris to discuss the situation in Ukraine.

Ensuring Ukraine is in the strongest possible position is paramount, and they both agreed that all international leaders must come together to ensure Euro-Atlantic security.

The Prime Minister reiterated that this is a once in a generation moment for our national security and there could be no talks about Ukraine, without Ukraine.

The leaders agreed to stay in touch.
Aspire Property Group
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 Aspire Property Group 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 Aspire Property Group 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.