theodi/ndl-core-corpus huggingface dataset:
Consultation: target animal safety evaluation for veterinary monoclonal antibody products
Source: gov.uk (2025-08-19)

Invitation for comments until 15 February 2026 on a draft VICH guideline relating to target animal safety evaluation for veterinary monoclonal antibody products.

As a Standing Member of VICH (the International Cooperation on Harmonisation of Technical Requirements for Registration of Veterinary Medicinal Products), we are inviting comments through a public consultation on a draft guideline relating to target animal safety evaluation for veterinary monoclonal antibody products (VICH Biologicals Guideline 62).

The proposed draft document is published on the VICH website (https://vichsec.org/).

The consultation is open until 15 February 2026.

Comments should be relevant to this specific guideline, and can either be general on the approach outlined or comments on the actual text of the guideline.

Send your comments to xxx@xxx.xx (mailto:xxx@xxx.xx) and we will compile and submit all comments to the relevant VICH expert working group for consideration.

We are not able to respond to questions or comments directly.
Ms M Copeland v Qube Qualifications and Development Ltd (in Credit Voluntary Liquidation) and Secretary of State of Business and Trade: 3305240/2023
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Ms M Copeland v Qube Qualifications and Development Ltd (in Credit Voluntary Liquidation) and Secretary of State of Business and Trade: 3305240/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67ee62b0e9c76fa33048c712/Ms_M_Copeland_v_Qube_Qualifications_and_Development_Ltd__in_Credit_Voluntary_Liquidation____Other_-_3305240-2023_-_Judgment.pdf).
R Rench v Hugo and Blake Ltd: 6003771/2025
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in R Rench v Hugo and Blake Ltd: 6003771/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/692d75d3b3b9afff34e962a0/Richard_Rench_-vs-_Hugo_and_Blake_Ltd_-_6003771.2025_-_Judgment.pdf).
M Pathak v Wipro Ltd: 6021526/2024
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in M Pathak v Wipro Ltd: 6021526/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68514db1383f35c998823f56/Meenal_Pathak_v_Wipro_Limited_-_6021526-2024.pdf).
Format and content of applications for agreement or modification of a Paediatric Investigation Plan
Source: gov.uk (2025-02-28)

Also covering requests for waivers or deferrals and concerning the operation of the compliance check.

This guidance provides detailed information on:

the required format and content of applications for agreement on or modification of a paediatric investigation plan (PIP)

requests for waiver and deferrals

the operation of the compliance check in accordance with the Human Medicines Regulations 2012 (HMRs).

This guidance should be read in conjunction with:

Guidance on procedures for UK-PIPs (https://www.gov.uk/guidance/procedures-for-uk-paediatric-investigation-plan-pips)

User reference guides on using the MHRA Submissions homepage (https://www.gov.uk/guidance/register-to-make-submissions-to-the-mhra) for PIP-related submissions (available from the MHRA Submissions homepage)
HS Marston Aerospace 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 HS Marston Aerospace 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 HS Marston Aerospace 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:
- 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
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.
Burt Brill and Cardens Solicitors
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 Burt Brill and Cardens Solicitors 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 Burt Brill and Cardens Solicitors 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Access to the Law: acknowledging that members of the Armed Forces spend long periods of time away, often at short notice and as such enabling access to our services

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.
Functional Skills subject content: English
Source: gov.uk (2025-04-09)

Functional Skills subject content for Entry Levels 1 to 3 and Levels 1 and 2.

The subject content of the Functional Skills qualification (FSQ) in English sets out the:
- purpose of the FSQ
- learning aims and outcomes at each level
Subject content is also available for the:
- maths FSQ (https://www.gov.uk/government/publications/functional-skills-subject-content-mathematics)
- digital skills FSQ (https://www.gov.uk/government/publications/digital-functional-skills-qualifications)
Change of His Majesty’s Ambassador to Chad: Helena Owen
Source: gov.uk (2025-05-27)

Helena Owen has been appointed His Majesty’s Ambassador to the Republic of Chad.

Ms Helena Owen has been appointed His Majesty’s Ambassador to the Republic of Chad in succession to Mr Ross Matthews who will be transferring to another Diplomatic Service appointment. Ms Owen will take up her appointment during August 2025.

Curriculum vitae

Full name: Helena Owen

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.
Ms J McGeachie v Glasgow City Council: 119675/2008
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Ms J McGeachie v Glasgow City Council: 119675/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67f7c92645705eb1a1513ef0/Ms_J_McGeachie_v_Glasgow_City_Council_-_119675.2008_-_Judgment.pdf).
CMA's approach to markets work
Source: gov.uk (2025-09-02)

How the Competition and Markets Authority (CMA) will use its markets tools to unlock economic growth and build consumer confidence.

This document sets out the approach that the CMA will take to using its markets powers in the coming years, including:

our ambition for a markets regime that drives maximum benefit for consumers, businesses and the UK economy

practical changes to how the CMA will work to reflect our ‘4Ps’ framework, the UK government’s Regulation Action Plan (https://www.gov.uk/government/publications/a-new-approach-to-ensure-regulators-and-regulation-support-growth) and strategic steer (https://www.gov.uk/government/publications/strategic-steer-to-the-competition-and-markets-authority)

what stakeholders can expect from us – from business and consumer groups, to other UK bodies with policy and regulatory oversight for markets we are looking at

Read more from Sarah Cardell, Chief Executive of the CMA (https://competitionandmarkets.blog.gov.uk/2025/07/24/transforming-our-approach-to-market-interventions/).
Bridgewater Laminate Products 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 Bridgewater Laminate Products 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 Bridgewater Laminate Products Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
Study in the UK on a Child Student visa
Source: gov.uk (2025-05-23)

Child Student visa - check which courses you can study, prepare supporting documents, apply, what happens at the UK border

Check if this visa is right for you

You can apply for a Child Student visa if you’re between 4 and 17 years old and you want to study at an independent school in the UK.

Check what you can and cannot do on this visa (/child-study-visa) Check what courses you can study on this visa (/child-study-visa/eligibility)

You might be eligible for a different visa if you’re 18 or over.

Check which visas you’re eligible for (/check-uk-visa)

Prepare the evidence you need

Check what documents you can use as evidence (/child-study-visa/documents-you-must-provide) Check if you need a tuberculosis (TB) test (/tb-test-visa)

Apply from outside the UK

Apply from outside the UK (/child-study-visa/apply) £524

You’ll need to prove your identity as part of your application.

You’ll usually get a decision within 3 weeks.

Find out if you can pay more to get a faster decision (/guidance/visa-decision-waiting-times-applications-outside-the-uk)

Apply from inside the UK

Apply to extend if you’re already in the UK on a Child Student visa (or Tier 4 (Child) visa) (/child-study-visa/extend-your-visa) £524 Apply to switch to this visa if you’re already in the UK (/child-study-visa/switch-to-this-visa) £524

You’ll need to prove your identity as part of your application.

You’ll usually get a decision within 8 weeks.

You may be able to pay more to get a faster decision (/faster-decision-visa-settlement) you’ll be told if you can when you apply

Get access to your eVisa

If your application is successful, you’ll get an eVisa. This is an online record of your immigration status.

Get access to your eVisa by setting up a UKVI account (/get-access-evisa)

You’ll need to link your travel document to your UKVI account. This should be the travel document you use to come to the UK.

You may have to prove your immigration status when you travel to the UK (/view-prove-immigration-status)

Check what you can bring with you to the UK

Check what you can bring in your hand luggage (/hand-luggage-restrictions) Check what to do if you’re bringing cash with you (/bringing-cash-into-uk) Check what goods you can bring with you (/duty-free-goods) Check what food, animals or plants you can bring into the UK (/bringing-food-animals-plants-into-uk)

Check what you need to show at the UK border

Check what you need to show at the UK border (/uk-border-control/at-border-control)

If you said in your application that you would be accompanied by an adult, they need to be with you when you arrive at the border.

If you’re not accompanied by an adult, the official at the border will check that you know where you’re going and how you’re getting there. They may ask you other questions too.

After you arrive in the UK

You might be able to extend your visa to stay longer in the UK.

Check if you can extend your visa (/child-study-visa/extend-your-visa)

If you break the conditions of your visa you may not be able to come to the UK again.
Permission to stay as a stateless person: caseworker guidance
Source: gov.uk (2025-11-11)

Guidance used by UK Visas and Immigration when deciding applications from stateless people.

UK Visas and Immigration uses this guidance when deciding applications from stateless people who are in the UK and want permission to stay.

We are aware that this publication may have accessibility issues. We are reviewing it so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
We Hear You
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 We Hear You 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 We Hear You 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
We also pledge the following:

-Ensuring our services are open to all serving personnel, reservists, veterans and military 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.
Dr R Black v Imagination Technologies Group Ltd and Others: 3307544/2020
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Dr R Black v Imagination Technologies Group Ltd and Others: 3307544/2020 - Amended Reserved Judgment (https://assets.publishing.service.gov.uk/media/688c8f4123e00ee4ad463de4/Dr_R_Black_v_Imagination_Technologies_Group_Limited___Others_3307544.2020_FMH_redacted_Reserved_Judgment.pdf).
UK overseas trade in goods statistics June 2025: import and export data
Source: gov.uk (2025-08-14)

EU and non-EU import and export data for June 2025.

The following tables contain EU and non-EU import and export data for June 2025 at chapter level.

(https://assets.publishing.service.gov.uk/media/6895f38d586f9c9360656a32/OTS_IMP_2506.ods)

UK overseas trade in goods statistics June 2025: imports (https://assets.publishing.service.gov.uk/media/6895f38d586f9c9360656a32/OTS_IMP_2506.ods)

ODS, 26.5 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

(https://assets.publishing.service.gov.uk/media/6895f465586f9c9360656a33/OTS_EXP_2506.ods)

UK overseas trade in goods statistics June 2025: exports (https://assets.publishing.service.gov.uk/media/6895f465586f9c9360656a33/OTS_EXP_2506.ods)

ODS, 26.5 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
Field Safety Notices: 24 to 28 November 2025
Source: gov.uk (2025-12-02)

List of Field Safety Notices from 24 to 28 November 2025.

Overview

If you receive a field safety notice (FSN) from a manufacturer you must always act on it.

MHRA publishes the following for information only.

If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/HA7G4CmNYXk2dRLh)

View a list of FSNs published since January 2020 (https://mhra-gov.filecamp.com/s/9g5cLjjFatXruS5U/d)

View FSNs since November 2014 (https://mhra-gov.filecamp.com/s/ZOxdOzRzP22RziUW/fo). FSNs before this date are on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/http:/www.mhra.gov.uk/index.htm)

CellaVision: Automated Digital Cell Morphology Analyzer DI-60

10 October 2025

MHRA reference: 37806089 (https://mhra-gov.filecamp.com/s/d/scIT5A5Vo5Q4Jotl) 2025/011/006/601/045

Cook: Flexor Check-Flo Introducer Set

24 November 2025

Vascular catheter introduction set, nonimplantable

Model: G13033

MHRA reference: 37760608 (https://mhra-gov.filecamp.com/s/d/TCUT2xStTxYnmF7A) 2025/011/xx-xxxx-xxxx

Gambro Lundia AB trading as Baxter Lund: AK 98 (Update to FSN 33846890)

24 November 2025

Haemodialysis system Institutional / Home-Use

Model: 115244, 115248, 115249, 115250, 955106, 955403, 955404, 955406, 955989

MHRA reference: 37762992 (https://mhra-gov.filecamp.com/s/d/NaVwXWHXlt0mfH3X) 2024/010/xx-xxxx-xxxx Customer Letter

MHRA reference: 37762992 (https://mhra-gov.filecamp.com/s/d/G8nPlPVC3p3v00Dj) 2024/010/xx-xxxx-xxxx Patient Letter

Henry Schein: Maxima Diamond Bur

REF: 2025-FSCA-0001-7615

MHRA reference: 37763876 (https://mhra-gov.filecamp.com/s/d/F1n815h0HuCwbFBs) 2025/011/005/601/067

Kimal: Procedure packs

2 November 2025

MHRA reference: 37738966 (https://mhra-gov.filecamp.com/s/d/F2ZFSuGniTFo2Kbo) 2025/011/xx-xxxx-xxxx

Philips: IntelliVue Patient Monitor

31 October 2025

Model: M1802A

MHRA reference: 37776019 (https://mhra-gov.filecamp.com/s/d/xfj1XblGNIejWyPC) 2025/011/007/601/050

Sophysa: Intracranial Pressure Monitor Pressio 2

17 November 2025

Model: PSO-4000

MHRA reference: 37773654 (https://mhra-gov.filecamp.com/s/d/6znQaHhsJxr9gNQn) 2025/011/xx-xxxx-xxxx
CG70205 - Land: what is land?
Source: gov.uk (2025-11-27)


In law, land includes:
- all buildings situated on it;
- all fixtures attached to it;
- any minerals below its surface; and
- the air space above it.
However, there are specific provisions regarding;
- treasure (owned by the Crown);
- certain minerals (for example, all coal is owned by the Coal Authority and all gold and silver right are held by the Crown);
- rights of passage for aircraft; which restrict the owner's rights over the land.
However the general rule that land includes all the buildings situated on it is over-ridden for certain CGT purposes:
- roll-over relief, TCGA92/S155, see CG60990 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg60990)
- receipt of compensation and insurance money applied in restoring the asset, TCGA92/S23 (6), see CG15742 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15742)
- assets lost or destroyed or of negligible value, TCGA92/S24 (3), see CG15773 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15773).
Miss D Pierini v Mr B Nunn T/a Two Brewers: 3313667/2022
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Miss D Pierini v Mr B Nunn T/a Two Brewers: 3313667/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/689c89997b2e3844416361c9/Miss_D_Pierini_V_Mr_Barry_Nunn_t_a_Two_Brewers_3313667.2022_Strike_out_Judgment.pdf).
Swanage Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Swanage Town Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

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.
Background Quality Report: Capital Gains Tax statistics
Source: gov.uk (2025-07-24)

This report relates to Capital Gains Tax statistics published annually by HM Revenue and Customs.

This document contains background information relating to the Capital Gains Tax National Statistics publication (https://www.gov.uk/government/statistics/capital-gains-tax-statistics), such as its relevance, coverage, methodology, accuracy, timeliness, comparability, and accessibility.
Group Horizon 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 Group Horizon 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 Group Horizon 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
- 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.
EM6409 - Contract settlements: acceptance - letter of acceptance
Source: gov.uk (2025-11-04)


The guidance about contract settlements at EM6000 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6000)+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.

You must not issue a letter of acceptance for an offer until
- the offer is satisfactory in every respect, see EM6401 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6401), and
- the offer has been authorised by the appropriate Authorising Officer on a Contract Settlement form (CSF) or form 94, see EM6402 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6402), and
- the SAFE charge has been raised and payments on account or set-offs have been correctly accounted for, see EM6410 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6410).
You should prepare the acceptance letter as soon as possible after acceptance of the offer has been authorised and the SAFE charge raised.

The letter does not have to be issued or signed by the Authorising Officer who formally accepted the offer by signing the CSF or form 94, see EM6402 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6402).

There are two versions of the letter of acceptance, which are available in SEES Forms and Letters.

The correct letter to use will depend on the basis for payment set out in the offer.

You should use LoA 1, if you are accepting a single payment offer or LoA 2, if you are accepting an instalment offer or where penalties have been suspended.

Do not amend or add anything to the text of these standard letters. If you need contact the taxpayer about any other matter, use a separate letter.

When completing the SEES letters, you should follow any the instructions on the SEES input screen. In addition you should also make sure that
- If an agent is acting, the heading of the letter should include the name of each person who has made the offer, especially in cases where a Joint and Several company offer has been made. If there is no agent, you should address the acceptance letter to all the persons making the offer, with a copy for each signatory.
- You check that the due date is the same as the date in the letter of offer, normally 30 days from the date of the acceptance letter. The SAFE Stencil should show the payment date as 3 days plus the number of days specified in the offer, see EM6403 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6403).
Other points to note are that
- An offer with a suspended penalty is treated as an instalment offer. The penalty being an instalment which may or may not have to be paid at the end of the suspension period, so use SEES letter LoA2.
- The gross offer includes amounts that have already been paid on account and any suspended penalty amount.
- The net offer is what remains to be paid. This is the gross offer less any payments on account and set-offs. Any suspended penalties must also be excluded, as these are only due later if the person fails to meet the suspension conditions.
Mr P Taylor v Steel City Classics: 6002269/2025
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr P Taylor v Steel City Classics: 6002269/2025 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/684fda43bd35d2f88bcba38f/Mr_Phillip_Taylor_v_Steel_City_Classics_6002269.2025_Reserved_Judgment.pdf).
Mr J Goodhew v Rex ST Pubs Ltd T/a The Ship Inn: 6010078/2024
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Mr J Goodhew v Rex ST Pubs Ltd T/a The Ship Inn: 6010078/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67dc2963931ea30d1b7ee377/Mr_J_Goodhew_-_v_-_Rex_ST_Pubs_Limited_t-a_The_Ship_Inn_-_6010078-2024-_Judgment.pdf).
Apartment 17, Exminster House, Miller Way, Exminster, Devon, EX6 8FN: HAV/18UH/MNR/2025/0684
Source: gov.uk (2025-09-26)

Southern Region, Mr J Wilson MRICS and Miss C Barton BSc MRICS on 30 June 2025

Read the full decision in EX6 8FN_HAV/18UH/MNR/2025/0684_decision (https://assets.publishing.service.gov.uk/media/68add5dd960e2d135b4c8e42/Apartment_17__Exminster_House__Decision.pdf) Read the full reasons in EX6 8FN_HAV/18UH/MNR/2025/0684_reasons (https://assets.publishing.service.gov.uk/media/68add62e960e2d135b4c8e43/Apartment_17__Exminster_House__Full_Reasons.pdf)
Ms A Farmer and Others v East of England Ambulance Service NHS Trust: 3311630/2024 and Others
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms A Farmer and Others v East of England Ambulance Service NHS Trust: 3311630/2024 and Others - Preliminary (https://assets.publishing.service.gov.uk/media/6908c52fc0dc8f12484175a8/Ms_A_Farmer_____Others___v_-_East_of_England_Ambulance_Service_NHS_Trust_-_3311630-32_-2024_-_Judgment.pdf).
The Bridge for Heroes
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 The Bridge for Heroes 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 The Bridge for Heroes recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
VATREVCON39300 - How the construction reverse charge works: Adjustments to consideration: Bad Debts
Source: gov.uk (2025-04-02)


Bad debt relief (https://www.gov.uk/government/publications/vat-notice-70018-relief-from-vat-on-bad-debts) does not apply with reverse charge supplies as it is the customer who accounts for the tax.

Where a customer has to adjust input tax recovery because they have not paid part or all of the consideration to their supplier after six months, then they may make a corresponding adjustment reducing the output tax accounted for.
Packaged Sounds Group 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 Packaged Sounds Group 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 Packaged Sounds Group 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 Spouses And Partners
- Flexible Leave For Spouses
- 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.
Social Housing Decarbonisation Fund statistics: June 2025
Source: gov.uk (2025-06-26)

Data to monitor the installation of energy efficiency measures in domestic properties via the Social Housing Decarbonisation Fund (SHDF) scheme in England.

This release includes measures installed and households upgraded under the Social Housing Decarbonisation Fund scheme.

As part of the scheme monitoring, the analysis is shown by measure type and geographical region. The scheme covers England only. Data provided in the monthly release is 2 months in arrears.

These statistics are provisional and are subject to future revisions.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Ms L Blyth v Clackmannanshire Council: 112444/2006
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Ms L Blyth v Clackmannanshire Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af3d25a75f02dffca29b74/Ms_L_Blyth_v_Clackmannanshire_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Preston guidance: July 2025
Source: gov.uk (2025-09-01)

Preston factors (earnings and interest factors) are provided for employers.

Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.

The factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.
Gila Sacks
Source: gov.uk (2025-10-03)

Gila Sacks started her role as Director General, Families Group at the Department for Education on 1 October 2025. Before her appointment she was Director of Medicines at the Department for Health and Social Care ( DHSC ), and interim Director General, Primary Care and Prevention. Earlier in her career Gila served as: Director of Public Health Reform at DHSC Director of Digital and Tech Policy at the Department for Digital, Culture, Media and Sport Head of Apprenticeships and Head of Capital at the Department for Education Private Secretary and Policy Adviser to the Prime Minister

Gila Sacks started her role as Director General, Families Group at the Department for Education on 1 October 2025.

Before her appointment she was Director of Medicines at the Department for Health and Social Care (DHSC), and interim Director General, Primary Care and Prevention.

Earlier in her career Gila served as:
- Director of Public Health Reform at DHSC
- Director of Digital and Tech Policy at the Department for Digital, Culture, Media and Sport
- Head of Apprenticeships and Head of Capital at the Department for Education
- Private Secretary and Policy Adviser to the Prime Minister
Jenny Coles
Source: gov.uk (2025-12-05)

Jenny was appointed to the Child Safeguarding Practice Review Panel in December 2021. She was reappointed in November 2025 for a period of 4 years. Jenny is a qualified social worker and has been a senior manager in local authority children’s services since 1997. She has worked extensively in children’s safeguarding, looked after children and quality assurance, and has also managed integrated youth and youth justice services, education and special educational needs and disability services. Jenny became Director of Children’s Services in Hertfordshire County Council in 2010 and retired in August 2021. She was also President of the Association of Directors of Children’s Services from April 2020 to April 2021.

Jenny was appointed to the Child Safeguarding Practice Review Panel in December 2021. She was reappointed in November 2025 for a period of 4 years.

Jenny is a qualified social worker and has been a senior manager in local authority children’s services since 1997. She has worked extensively in children’s safeguarding, looked after children and quality assurance, and has also managed integrated youth and youth justice services, education and special educational needs and disability services.

Jenny became Director of Children’s Services in Hertfordshire County Council in 2010 and retired in August 2021. She was also President of the Association of Directors of Children’s Services from April 2020 to April 2021.