theodi/ndl-core-corpus huggingface dataset:
Agroforestry plan (PA4): complete your templates
Source: gov.uk (2025-06-09)

Complete these templates to help create, improve or manage an agroforestry system on your land.

You need to apply for a capital grants plan (https://www.gov.uk/government/publications/apply-for-a-capital-grants-plan) before you can use and claim this capital item.

Once you have your agreement, complete the ‘agroforestry plan template’ to:
- create detailed maps of your land holding
- record all existing habitats and features
- consider how you can maximise the benefits and manage the risks of your planned agroforestry system
Use the ‘field parcel template’ to map and plan agroforestry systems for each of the field parcels on your land holding.

The maps and completed templates will be your agroforestry plan.

Before you make a claim for payment, you must contact your local Forestry Commission operational delivery team hub (https://www.gov.uk/government/organisations/forestry-commission/about/access-and-opening#odt) to get your templates approved by the Forestry Commission or Natural England.

Make a claim for payment

Submit a claim for payment (https://www.gov.uk/guidance/how-to-make-a-capital-or-revenue-claim-for-countryside-stewardship#make-a-capital-claim) using the Rural Payments service or a claim form.

Submit your maps and approved templates by post or email to the Rural Payments Agency (RPA):

Rural Payments AgencyPO Box 324WorksopS95 1DF

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

Please quote your single business identifier (SBI) and agreement number in all enquiries.
CG67823 - Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Source: gov.uk (2025-10-27)


TCGA92/S236H(4)(c) and FA14/Sch 37, Para 3(a)

This requires that the settlement does not meet the ‘controlling interest requirement’, see CG67850 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67850), immediately before the beginning of the tax year in which the disposal occurs, but
- it meets the requirement at the end of that tax year, and
- if it met the requirement at an earlier time in that tax year it continued to meet it throughout the remainder of that tax year.
This ensures that relief may be due to a claimant even if the trust did not hold a ‘controlling interest’ at the time of the claimant’s disposal, or acquire a ‘controlling interest’ as the result of that disposal alone.

Example 2

The Betelgeuse Widgets Limited EOT was set up on 26 March 2015. It began to acquire shares in Betelgeuse Widgets Limited on 7 April 2015 and first met the ‘controlling interest requirement’ on 20 May 2015. The EOT continued to meet the requirement at all times until the end of the tax year. The relief available to the previous owners of the shares is not affected by whether they transferred their shares to the EOT before or after it first met the ‘controlling interest requirement’.

Example 3

The Caph Widgets Limited EOT was set up on 11 March 2015. On 16 March 2015 it acquired shares in Caph Widgets Limited that allowed it to meet the ‘controlling interest requirement’ from that date. The EOT sold a substantial number of the shares on 1 April 2015, as a result of which it ceased to meet the requirement. On 2 April 2015 the EOT acquired further shares in Caph Widgets Limited, which meant that it met the ‘controlling interest requirement’ at the end of the tax year. The EOT, having met the requirement at 5 April 2015 and at an earlier time in the tax year but not having done so throughout the intervening period, does not meet this relief requirement. Relief is not available to the previous owners of the shares acquired by the EOT on 16 March and 2 April 2015.

Where the transitional rules apply, see CG67880 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67880), the settlement does not need to fulfil the condition in the second bullet point above.
Evaluation of the compliant environment: interim report
Source: gov.uk (2025-04-01)

A review of internal and external data on the compliant environment measures. This is a follow up on the initial plan to assess the measures published in 2023.

This report, conducted internally, looks at compliance among third parties in the public and private sectors that tend to conduct eligibility checks; it reviews the outcomes from enforcement activity across the measures, and looks at outcomes from sanctions applied to those who are non-compliant. The report also looks at safeguards.

The report draws on internal data analysis as well as available external research.
Statement on behalf of the sixteenth Tata Steel / Port Talbot Transition Board
Source: gov.uk (2025-10-16)

The sixteenth Tata Steel / Port Talbot Transition Board met on 16th October 2025.

The Tata Steel / Port Talbot Transition Board met on 16th October 2025.

The Secretary of State for Wales, Rt Hon Jo Stevens MP, in her role as Chair of the Transition Board sought endorsement of the revised structure and updated terms of reference for the Transition Board, following the full allocation of the UK Government’s £80 million support package. With this milestone reached, the Board agreed to refocus its efforts on tracking delivery of the funding and ensuring that support continues to be effectively directed to the region. In addition, the Board will explore potential future opportunities, such as Floating Offshore Wind (FLOW), the Celtic Freeport and the National Wealth Fund, to support the longer-term regeneration of the affected area.

The Board also welcomed Levi Roberts owner of Flame & Bake Pizzas, a recipient of Transition Board funding who talked to Board members about his experience in setting up his own business. The Secretary of State for Wales then visited South Wales Water in Port Talbot, who also received Transition Board funding and have employed former Tata Steel workers.

The Board also received updates on:
- Plans for the new £11.8 million Economic Growth & Investment Fund – jointly funded by UK Government and Tata Steel UK;
- Tata Steel UK’s decarbonisation programme;
- The Department of Business and Trade’s plans for a steel strategy; and
- The uptake of the existing Transition Board funds.
The Board also discussed the planned pauses of production at three Tata Steel sites in Wales over Christmas, and how best to minimise the impact on the affected workers.

Those in attendance included: Rt Hon Jo Stevens MP, Secretary of State for Wales; Chris McDonald MP, Minister for Industry for DESNZ and DBT; Cllr Steven Hunt, Leader of Neath Port Talbot Council; Frances O’Brien, CEO of Neath Port Talbot Council; Rajesh Nair, CEO of Tata Steel UK; Chris Jaques, Chief HR Officer, Tata Steel UK; Stephen Kinnock, MP for Aberafan Maesteg; David Rees, MS for Aberavon; Tom Giffard, MS & Luke Fletcher MS for the region of South Wales West; Anne Jessopp CBE, Sarah Williams-Gardener & Katherine Bennett CBE, independent members of the Board; Mark Shervington, Regional Officer, Community Union; Tom Hoyles, Politics, Press and Research Officer, GMB Wales & Jason Bartlett Regional Officer of Unite the Union Wales.

ENDS
Miss A M Binnington v The Tipsy Vegan Ltd and K Mortimer: 3311795/2023 and Others
Source: gov.uk (2025-05-09)

Employment Tribunal decision.

Read the full decision in Miss A M Binnington v The Tipsy Vegan Ltd and K Mortimer: 3311795/2023 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/681b092e386c17c856f17353/Miss_A_M_Binnington_v_Tipsy_Vegan_Ltd___Other__-_3311795-2023___Ors__-_Judgment.pdf).
Product Safety Report: EZEGO TD10 E-Bike and EZEGO Lithium-Ion Battery Charger (2505-0079)
Source: gov.uk (2025-05-23)

Product Safety Report for EZEGO TD10 E-Bike and EZEGO Lithium-Ion Battery Charger presenting a serious risk of fire.

Summary

Product: EZEGO TD10 E-Bike and EZEGO Lithium-Ion Battery Charger

Hazard: The product presents a serious risk of fire because the charger’s supply cord has excessive resistance.

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

Product information

Hazard

The products present a serious risk of fire because the charger supply cord has excessive resistance. If the e-bike battery is placed on charge with the supplied charger, it could overheat over time and catch fire, potentially causing injuries and property damage. The products also require improvements to documentation and labelling.

The products do not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2505-0079

Notified by: Local Authority Trading Standards
City College Plymouth
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 City College Plymouth 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 City College Plymouth 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
- 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.
HTL 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 HTL 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 HTL 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Discounts
We also pledge the following:

-support our local PRC by hosting visits and offering transitioning advice to WIS SP

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.
East Anglia One North and East Anglia Two Offshore Windfarms: post-consent condition discharge, Planning Act 2008
Source: gov.uk (2025-02-07)

Decision by the Secretary of State on an application by ScottishPower Renewables to approve the Lesser Black-Backed Gull Implementation and Monitoring Plan (LBBIMP) of the East Anglia One North and East Anglia Two offshore windfarms.

Date of Decision

7 February 2025

Company/location

ScottishPower RenewablesScottishPower House320 Vincent StGlasgowG2 5AD

Type of Project

Post-consent condition discharge of the East Anglia One North Offshore Wind Farm Order 2022 and the East Anglia Two Offshore Wind Farm Order 2022, as made under the Planning Act 2008.

Maximum Output

N/A
Royal United Hospitals Bath NHS Foundation Trust
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 Royal United Hospitals Bath NHS Foundation Trust 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 Royal United Hospitals Bath NHS Foundation Trust 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
- 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.
Residential services: PSI 75/2011
Source: gov.uk (2025-04-23)

Guidance for prisons on what facilities, services and support to provide prisoners on a daily basis.

This prison service instruction (PSI) details the facilities, services and support that prisons should provide to prisoners as part of their daily routine, including:
- cell furnishings, fittings and equipment
- clothing, bedding and footwear
- toiletries, bathrooms and laundry
- time outside
- meal times
- social care, including building positive staff-prisoner relationships and good behaviour
- care for prisoners at risk of suicide and self-harm
- access to computer facilities for legal reasons
It also details specific support for prisoners with disabilities, elderly prisoners, ethic minority prisoners and other specific groups.

This is a current PSI. It came into effect on 1 January 2012 and was last updated on 27 January 2020.
Research into experiences of traders moving goods between Great Britain and Northern Ireland
Source: gov.uk (2025-07-15)

Qualitative research exploring the experiences of businesses preparing for the Northern Ireland Protocol and trading under it.

The UK left the EU on 31 January 2020 and entered a transition period which lasted until 31 December 2020. From 1 January 2021, the Northern Ireland Protocol took effect, which established special provisions for moving goods between Great Britain and Northern Ireland.

HM Revenue and Customs (HMRC) commissioned Verian to undertake qualitative research to provide insight into:

levels of understanding and preparedness for the implementation of the Northern Ireland Protocol amongst Great Britain-based small and mid-sized businesses

their experiences of moving goods to Northern Ireland following the end of the transition period

Verian undertook 45 in-depth interviews with GB-based businesses and 10 in-depth interviews with NI-based businesses. All fieldwork took place between March and June 2021.
Mr J Buckley v University of East Anglia: 3306144/2024
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in Mr J Buckley v University of East Anglia: 3306144/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/687f7606fdc190fb6b84686b/Mr_John_Buckley_v_University_of_East_Anglia_3306144_2024_FMH_Judgment.pdf).

Read the full decision in Mr J Buckley v University of East Anglia: 3306144/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68a30c9dcd7b7dcfaf2b5e32/Mr_John_Buckley_v_University_of_East_Anglia_3306144_2024_Reasons.pdf).
EDS HV Group (part of James Fisher Renewables)
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 EDS HV Group (part of James Fisher Renewables) 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 EDS HV Group (part of James Fisher Renewables) 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
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr M Kiernan v SDC Builders Ltd: 3305148/2022
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr M Kiernan v SDC Builders Ltd: 3305148/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/685018e84734883ca9f79e99/Mr_Michael_Kiernan_v_SDC_Builders_Limited_3305148_2022_FMH_Judgment.pdf).
HMT workforce management information: September 2025
Source: gov.uk (2025-10-20)

This document details monthly management information on staff numbers and paybill costs within HM Treasury and its agencies.

These figures are not official statistics. They are internal workforce management information published in the interests of transparency.

These figures have not been reconciled centrally with National Statistics. Where differences appear between the monthly information and National Statistics, clarifying comments will be provided.

The ONS quarterly public sector employment statistics provide an official headline measure for comparing the overall size of employment in central government organisations with other sectors of the economy at the relevant quarterly reference point.

Some organisations may not have information available for each month, and at this stage coverage may therefore not reach 100% for those organisations in scope.

Given the wide range of organisations covered, caution should be exercised when drawing inferences from the figures and care should be taken when making comparisons between organisations.
Evaluation of the Boiler Upgrade Scheme
Source: gov.uk (2025-01-30)

The first set of interim findings from the evaluation of the Boiler Upgrade Scheme and accompanying survey data tables.

The Boiler Upgrade Scheme (BUS) supports the decarbonisation of heating in domestic properties by incentivising the deployment of low carbon heating (LCH) systems. The original duration of the BUS (2022-2025) is subject to an evaluation.

These reports and data tables provide interim evaluation findings, based on research conducted with property owners who had a LCH system installed prior to the heat pump grant uplift, as well as research with registered installers.

This is the first publication of the BUS evaluation, with more to follow in 2025 and 2026.

Topics covered in these outputs include:
- property owners’ experiences of participating in the BUS
- why property owners joined the Scheme
- property owners’ satisfaction with the Scheme and their installations
- installers’ experiences of joining the BUS
- installers’ experiences of submitting grant applications
UKAEA Annual Report and Accounts 2024/25 - HC 1006
Source: gov.uk (2025-07-16)

The UK Atomic Energy Authority's annual report and accounts for 2024/25.

UKAEA’s mission is to lead the delivery of sustainable fusion energy and maximise the scientific and economic benefit.

This document reports on UKAEA’s activities and financial performance for the period 1 April 2024 to 31 March 2025.

Presented to Parliament pursuant to Sections 3(5) and 4(3) of the Atomic Energy Act 1954.

Ordered by the House of Commons to be printed on 17 July 2025.
Mr S Sahal v Menzies aviation: 3306406/2024
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in Mr S Sahal v Menzies aviation: 3306406/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67a5d4bbf425d97ff6c4986d/Mr_S_Sahal_v_Menzies_aviation_3306406_2024_Strike_Out_Judgment.pdf).
RFIG22500 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Accommodation tie
Source: gov.uk (2025-04-04)


An individual will have an accommodation tie if they have a place to live in the UK, it is available to them for a continuous period of 91 days or more in the tax year and they:
- spend 1 or more nights there during the year, or if it is the home of a close relative,
- spend 16 or more nights there during the year (see RFIG20550 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20550))
The modification to the legislation disregards the existing conditions and a day will not be counted if:
- the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020
- on that day the individual is in the UK carrying out specified coronavirus disease related work, and
- the individual is resident in another country for tax purposes.
Product Safety Report: Intelligent Vacuum Sealing Machine (2509-0242)
Source: gov.uk (2025-10-01)

Product Safety Report for Intelligent Vacuum Sealing Machine presenting a serious risk of electric shock.

Summary

Product: Intelligent Vacuum Sealing Machine

Hazard: The product presents a serious risk of electric shock as it is supplied with a clover-leaf plug. If a consumer were to plug the product into a socket, the consumer could gain access to the live parts and receive an electric shock.

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

Product information

Hazard

The product presents a serious risk of electric shock as it is supplied with a clover-leaf plug. If a consumer were to plug the product into a socket, the consumer could gain access to the live parts and receive an electric shock. Additionally, the lack of a fuse means the product is inadequately earthed, presenting a risk of fire under fault conditions. The product was also missing the required markings and documentation.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2509-0242

Notified by: Local Authority Trading Standards
VFOOD7120 - Excepted items: confectionery: treatment of particular products: cereal bars: cereal and fruit bars
Source: gov.uk (2025-09-08)


With effect from 1st May 1988, note 5 to Group 1 was amended to bring cereal bars within the definition of confectionery. This was intended to bring to an end the uncertainty about the liability of cereal bars that had led the tribunal to give a number of varying rulings on very similar products.

However, decisions in more recent years have again thrown the position of cereal bars into some uncertainty.

A typical type of cereal bar excluded from zero-rating is typically made from ingredients that have been compressed, bound together and sweetened, or bound together with sweetening matter. Previously, when approaching a decision on the liability of a cereal bar, it was common to ensure that it was sweetened to qualify as confectionery. However, tribunal decisions in the cases of W Jordans (V.3275), Science in Sport (v.17116), Organix (V.19134) and Bells of Lazonby (V.20490) have shown that this is not always the case.

The Bells of Lazonby tribunal considered a cereal bar bound together with ragus syrup. Ragus syrup is a less sweet variant of golden syrup, and was an essential ingredient to bind the bar together. The tribunal decided that the product was not sweetened as it was an integral part of the product, and had not been added to the bar with the specific intention of sweetening it. However, the tribunal did decide that, regardless of that fact, the cereal bar in question should still properly be classified as an item of confectionery. In this approach it followed the decision of the High Court in the case of Premier Foods (Holdings) Ltd ([2007] All ER (D) 363), under which an item can still be classified as confectionery even if it has not been sweetened.

The Organix case was decided years before the Bells of Lazonby case, above. It concerned a cereal bar bound together using concentrated fruit juices. The tribunal decided that the concentrates were used for functional reasons, and that they did not sweeten the bar, which also included pieces of dried fruit. However, the tribunal did not appear to be asked the same question as in the Bells of Lazonby case, and the question of whether the product was an item of confectionery per se was not addressed.

Therefore, to determine the liability of a cereal bar:
- firstly, ask the question of whether anything has been added to the bar with the specific intention of sweetening it (this would bring it within note 5 of the law and class the product as confectionery) - see also VFOOD7160 (https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood7160) on sweetened;
- secondly, even if it has not been sweetened, should it be treated as an item of confectionery?
- lastly, even if it is confectionery, does it have sufficiently strong characteristics of either biscuits or cakes such that it could potentially fall within a different part of the law (as a biscuit or a cake) and be zero-rated?
ORION RAIL CONSTRUCTION SERVICES
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 ORION RAIL CONSTRUCTION SERVICES 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 ORION RAIL CONSTRUCTION SERVICES 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 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.
Current account closed or refused based on immigration status
Source: gov.uk (2025-06-19)

Guidance on what to do if your application for an account is declined or if your account is closing because you are in the UK illegally.

If you are in the UK illegally you may be disqualified from opening or continuing to operate a current account.

Immigration Act 2014

Banks and building societies must not open a new current account for you or add you to an existing account if you are disqualified. This took effect on 12 December 2014 under section 40 of the Immigration Act 2014 (http://www.legislation.gov.uk/ukpga/2014/22/part/3/chapter/2/crossheading/bank-accounts/enacted).

Read ‘Home Office leaflet: current account application refused’ for information about what to do if your application for a current account is turned down, because of your immigration status.

If you believe there has been a mistake and you have been wrongly refused a current account, you should contact the Home Office with details of your immigration status.

Immigration Act 2016

Banks and building societies can also close or restrict access to your existing account if you are disqualified. This took effect on 30 October 2017 under section 40G of the Immigration Act 2014 (http://www.legislation.gov.uk/ukpga/2016/19/schedule/7/enacted) – as amended by the Immigration Act 2016.

Read ‘Home Office leaflet: current account closed’ for information about what to do if your existing current account has been closed, because of your immigration status.

If you believe there has been a mistake and you have been wrongly refused a current account or had your existing account closed in error, you should contact the Home Office by either:
- calling xx-xxxx-xxxx
- visiting: https://www.gov.uk/guidance/ask-the-home-office-to-check-your-immigration-status-is-correct
- writing to:
Complaints Allocation (IC)Customer Correspondence Hub4th Floor2 Ruskin SquareDingwall RoadCroydonCR0 2WF

The Financial Conduct Authority monitors banks and building societies to make sure they comply with statutory requirements under section 40 and sections 40A to 40H of the Immigration Act 2014. It provides information for banks and building societies (https://www.fca.org.uk/firms/immigration-act-2014).

Read our guidance on immigration status checks for banks and building societies (https://www.gov.uk/government/publications/immigration-status-checks-guidance-for-banks).
CMT Equipment 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 CMT Equipment 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 CMT Equipment Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss J Anderson v NHS Blood and Transplant: 2216109/2024
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Miss J Anderson v NHS Blood and Transplant: 2216109/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67921a0923c34b0ef8fad5c1/Miss_J_Anderson_v_NHS_Blood_and_Transplant_-_2216109-2024_-_PH.pdf).

Read the full decision in Miss J Anderson v NHS Blood and Transplant: 2216109/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68011cdfda5bb2fc4a681fdc/Miss_J_Anderson_v_NHS_Blood_and_Transplant-_2216109-2024_Judgment_with_Reasons.pdf).
COM71010 - Enquiries: CTSA enquiries: opening an enquiry
Source: gov.uk (2025-09-24)


You must follow the guidance in the Enquiry Manual at EM1500 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em1500) onwards when opening an enquiry into a company tax return.

You must give the company written notice of intention to enquire.

The notice must be received by the company on or before the last date for enquiry. See COM71005 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com71005) for more information.

If the enquiry results from an amendment to the return, the scope of the enquiry is limited to matters relating to or affected by that amendment unless we are still within the time limit to enquire into the original return.

Otherwise, an enquiry into a return can extend to anything in the return, or anything required to be contained in the return.

You do not have to give reasons for dissatisfaction with the return and should not do so.

You cannot open an enquiry if you have already opened and closed an enquiry into that return and have received no new amendment. You may still be able to make a discovery assessment or determination for that period.

There is a similar right to enquire into any claim notincluded in a return, that is, made outside a return, but if we have issued a notice to deliver a return and a claim can be made as part of a return, that is the only way in which it can be made.

When you issue a notice or intention to enquire into a return you must use the wording given in the Enquiry Manual.

COTAX does not issue the notice of enquiry. You need to do that locally in the form of a CTSA opening letter available on SEES.

If your office does not use Caseflow to control enquiry cases, you need to record on COTAX that you have started an enquiry by using function MAPS (Maintain AP Signals) to set the ‘enquiry in progress’ signal on the record.

A notice of intention to enquire is given on the date on which it is delivered to the taxpayer. For a notice given by post, this means that you should despatch the notice in sufficient time for it to arrive at the company premises before the time limit expires.

See:
- COM71011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com71011) for a list of functions to use in particular situations
- COM71012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com71012) for legislation applying to this subject
K Nkolonganya v King’s College Hospital NHS Foundation Trust: 6015996/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in K Nkolonganya v King’s College Hospital NHS Foundation Trust: 6015996/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68665f0be134dfbc2e9e6d12/Kaemba_Nkolonganya_v_King_s_College_Hospital_NHS_Foundation_Trust_6015996-2024__judgment_.pdf).
63a Brixton Water Lane, London, SW2 1PH: LON/00AY/MNR/2024/0700
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of Judge Dowty and Mr Piarroux on 30 January 2025

Read the full decision in 63a Brixton Water Lane, London, SW2 1PH: LON/00AY/MNR/2024/0700 (https://assets.publishing.service.gov.uk/media/67ae2abc2c594609b38acda4/63a_Brixton_Water_Lane_Dec_25.pdf) 63a Brixton Water Lane, London, SW2 1PH: LON/00AY/MNR/2024/0700 (https://assets.publishing.service.gov.uk/media/67ae2ae4a1d2c59f9ba29b15/63a_Brixton_Lane_Reasons_25.pdf)
Report your medical condition (form DG1V)
Source: gov.uk (2025-04-15)

Report drug problems to DVLA if you're a lorry, bus or coach driver.

Use this form to report drug problems.

Use a different form (https://www.gov.uk/government/publications/dg1-online-confidential-medical-information) to report this condition if you only have a car or motorcycle licence.

Find out what happens after you tell DVLA (https://www.gov.uk/driving-medical-conditions/what-happens-after-you-tell-dvla).

View the full list of health conditions (https://www.gov.uk/health-conditions-and-driving).
SPM171000 - Average Weekly Earnings (AWE) - SMP/SAP/SPP/SPBP/SNCP: earnings used to calculate AWE
Source: gov.uk (2025-04-06)


SMP

An employee’s gross AWE in the relevant period must be at least equivalent to the Lower Earnings Limit (LEL) which applies at the end of the Qualifying Week (QW).

SAP

An employee’s gross AWE in the relevant period must be at least equivalent to the LEL that applies at the end of the Matching Week (MW) or the Official Notification Week (ONW).

SPP

An employee’s gross AWE in the relevant period must be at least equivalent to the LEL that applies at the end of the QW, MW or ONW.

To be paid SPP for adoptions from abroad the MW is replaced by the later of the week in which:
- the 26 weeks continuous employment condition is satisfied, see SPM250000 (https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual/spm250000), or
- notification is sent to the adopter
SPBP

An employee's gross AWE earnings in the relevant period must be at least the equivailent to the LEL that applies the Saturday before the relevant week (RW)

SNCP

An employee's gross AWE earnings in the relevant period must be at least the equivailent to the LEL that applies the Saturday before the relevant week (RW)

SMP/SAP/SPP/SPBP/SNCP

Earnings are defined by regulation as:

“any remuneration or profit derived from employment”, except where specifically excluded by regulations.

Any payments which are liable for Class 1 NICs, or would be if they were high enough are included.

The relevant period is needed to establish the number of days, weeks, months, to divide earnings by. The earnings paid in the relevant period will be divided by the number of days, weeks or months in that relevant period.

For definitions of "relevant period" and "normal pay day", see SPM171100 (https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual/spm171100).

When calculating an employee's AWE, all earnings paid in the relevant period must be included even if they relate to periods outside the relevant period, for example, holiday pay which is paid on a pay day in the relevant period but is for a past or forward period. If, on any pay day, the employee was not due any pay, blank weeks are included as zero pay.

If incorrect earnings have been paid, which would produce a situation that worked to the disadvantage of either the employer or employee, and there is documentary evidence of an agreement between both parties as to the actual earnings that should have been paid, you should use the earnings agreed to calculate an employee’s AWE. Where there is no evidence of an agreement, you should calculate the AWE using the earnings actually paid.

For mistimed payments see SPM170900 (https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual/spm170900).

When calculating the AWE for directors’, see SPM171700 (https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual/spm171700)