theodi/ndl-core-corpus huggingface dataset:
Small Animal Expert Group annual summary
Source: gov.uk (2025-09-24)

Annual summary on small animal health surveillance and emerging threats.

The Small Animal Expert Group (SAEG) works collaboratively to gather, analyse, and share information on small animal health surveillance. The annual summary covers topics and intelligence gathered on emerging and important small animal diseases. These summaries are published by the Animal and Plant Health Agency as part of Defra’s disease surveillance programme.
Decision for Dancon Haulage Limited (OK2018188)
Source: gov.uk (2025-06-03)

The Traffic Commissioner for the South Eastern & Metropolitan Traffic Area's decision for Dancon Haulage Limited (OK2018188)

The Traffic Commissioner for the South Eastern & Metropolitan Traffic Area decided;

the application to surrender Licence OK2018188 Dancon Haulage Limited is refused.

pursuant to adverse findings under section 26(1)(a), (c)(iii), (e), (f) and (h) and section 27(1)(a) and (b) of the Goods Vehicles (Licensing of Operators) Act 1995, Dancon Haulage Limited no longer meets the requirements of section 13A(2)(b) and (c) and (3) of the said Act - good repute, financial standing and professional competence. Accordingly, Licence OK2018188 Dancon Haulage Limited is REVOKED with immediate effect.

no direction is made under section 28 of the 1995 Act. However, any future applications by Dancon Haulage Limited and/or Tracey Lyons to hold or obtain a Licence or be engaged in an entity that holds or obtains a Licence must be referred to a Traffic Commissioner and not dealt with under any possible delegated authority.

the Transport Manager designated by Dancon Haulage Limited Tracey Lyons no longer satisfies the requirements of paragraph 14A(1) and (3) of Schedule 3 the 1995 Act upon a finding that she is no longer of good repute or able to exercise the responsibilities of a transport manager in the interests of the Operator. Ms Lyons is disqualified for an indeterminate period from relying on her CPC with immediate effect, subject to Schedule 3, paragraph 17 of the 1995 Act.
Vehicle and oily wastes: how to classify
Source: gov.uk (2025-08-14)

Waste codes for common wastes produced by vehicle maintenance and dismantling activities.

You must classify the waste your business produces before it is collected, disposed of or recovered (https://www.gov.uk/dispose-business-commercial-waste).

You must do this to identify:
- if the waste is hazardous or not
- which controls apply to the movement of the waste - this is to prevent harm to people and the environment
(*) An asterisk at the end of a code means the waste is hazardous.

Vehicle fluids and other oils

You must not mix any of the following fluids:
- mineral oils
- cooking oils
- halogenated oils
- brake fluids
- anti-freeze
- washer fluids
- oily waters
Vehicle and other oils

(PCBs are polychlorinated biphenyls.)

Interceptor wastes

Fuels, brake and anti-freeze fluids

Vehicles and their components

The waste code for end-of-life (no longer usable) tyres is 16 01 03.

Vehicles

Components, including oil filters

Air bags

The waste code for explosive components (for example air bags) is 16 01 10*.

Brake pads

Car batteries

The waste code for lead acid car batteries is 16 06 01*.

Catalytic converters

The waste code for catalytic converters is 16 01 21*, or 16 01 22 for those that do not contain refractory ceramic fibres (RCF).

End-of-life vehicle wastes

Contaminated materials

How to classify other wastes

Check the guidance on how to classify other common waste types (https://www.gov.uk/government/collections/classify-different-types-of-waste).

Or check the technical guidance on waste (https://www.gov.uk/government/publications/waste-classification-technical-guidance), which lists all of the waste codes and how to apply them.

Get advice from a specialist waste contractor if you are not sure what code to use for your waste.

For more information, contact the Environment Agency.

General enquiries

National Customer Contact Centre PO Box 544RotherhamS60 1BY

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

Telephone 03708 506 506

Telephone from outside the UK (Monday to Friday, 8am to 6pm GMT) xx-xxxx-xxxx

Monday to Friday, 8am to 6pm.
Mr A M H Ahmed v Carter Solutions and Services Ltd: 3310760/2023
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Mr A M H Ahmed v Carter Solutions and Services Ltd: 3310760/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67a0934460059d127f7adf95/Mr_A_Mohammed_Habeeb_Ahmed_v_Carter_Solutions_and_Services_Limited_3310760_2023_Reasons.pdf).

Read the full decision in Mr A M H Ahmed v Carter Solutions and Services Ltd: 3310760/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67bedb6672e83aab48866ab5/Mr_A_Mohammed_Habeeb_Ahmed_-_v_-Carter_Solutions_and_Services_Limited_-_3310760-2023_-__JUDGMENT..pdf).

Read the full decision in Mr A M H Ahmed v Carter Solutions and Services Ltd: 3310760/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67bee0ee72e83aab48866abe/Mohamed_aslam_Mohamed_v_Gary_Hipperson_3314601-2023.pdf).
HR2 6JT, Chapel Road Enterprise Ltd: environmental permit application advertisement – EPR/TP3595FH/V008
Source: gov.uk (2025-11-24)

View the application submitted by Chapel Road Enterprise Ltd for Quickskip (Hereford) Transfer Station, Hereford.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
AAIB investigation to Robinson R22 Beta, G-KKRN
Source: gov.uk (2025-09-11)

Inadvertent engine shutdown leading to autorotation, near Wokingham, Berkshire, 3 February 2025

At approximately 800 ft agl while approaching White Waltham, the trainee pilot inadvertently moved the fuel mixture control to the lean position instead of selecting the carburettor heating (carb heat) on. The selection of lean caused the engine to stop. After immediately taking control, the instructor established the helicopter in autorotation but did not have sufficient time and height available to initiate an engine restart. While the helicopter experienced a partial rollover on landing, neither pilot was injured in the accident.

The risk of misidentification of the mixture control when selecting carburettor heating in the Robinson R22 Beta (R22) was first formally documented by the manufacturer in January 1981. The instructor was aware of the mis-selection risk and had briefed his student on the correct operation of the controls before the accident flight.

This accident is a reminder that, while risks can be identified and mitigated, the limitations of human performance mean lapses leading to risks maturing cannot be completely eradicated.

Download the report:

Robinson R22 Beta, G-KKRN 09-25 (https://assets.publishing.service.gov.uk/media/68bef5d3c771153e08e0dd5b/Robinson_R22_Beta_G-KKRN_09-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/68bef61a626205fb47f01ddf/Abbreviations.pdf)
Detailed analysis of fires attended by fire and rescue services in England
Source: gov.uk (2025-08-14)

This collection brings together all documents relating to ‘Detailed analysis of fires attended by fire and rescue services in England’, this series was previously entitled Fire Statistics: England.

On 1 April 2025 responsibility for fire and rescue transferred from the Home Office to the Ministry of Housing, Communities and Local Government.

Previous to ‘Fire statistics: England April 2014 to March 2015’ these publications covered Great Britain, however, after a survey of Fire Statistics Great Britain users, it was decided to change the scope of the release to reflect user needs.

From the release covering April 2023 to March 2024, the publication includes the detailed analysis of response times. Prior to that release, it was a separate annual publication.

This collection covers annual bulletins presenting detailed statistics on fires, attended by fire and rescue services across England and casualties in these fires. Additionally, the bulletin contains detailed statistics on average response times to fires in England.
Universal Credit Work Capability Assessment statistics, April 2019 to December 2024
Source: gov.uk (2025-03-13)

These statistics cover the number of people on Universal Credit with a health condition or disability restricting their ability to work.

Quarterly statistics on the number of people on Universal Credit (UC) with a health condition or disability restricting their ability to work, by stage of process and monthly Department for Work and Pensions (DWP) decisions and outcomes.

This release of statistics covers:

caseload – number of people on UC health by:

stage of process: pre-Work Capability Assessment (WCA) or post-WCA with limited capability for work (LCW) or limited capability for work and work-related activity (LCWRA)

monthly (from April 2019 to December 2024)

age at caseload date

gender

GB level and standard geographical area

number of DWP UC WCA decisions by:

outcome (no limited capability for work (NLCW), LCW, LCWRA, monthly (from April 2019 to November 2024)

GB level and standard geographical area

age

gender

Initial and Repeat decisions

medical conditions (ICD10)

Proposals to further develop these statistics are available in the statistical work programme document (https://www.gov.uk/government/publications/dwp-statistical-work-programme) and the UC WCA statistics release strategy (https://www.gov.uk/government/publications/universal-credit-wca-statistics-release-strategy).

We welcome user feedback on plans for the release of these statistics and their scope. If you have comments, email: xxx@xxx.xx (mailto:xxx@xxx.xx)

Read the background information and methodology note (https://www.gov.uk/government/publications/universal-credit-wca-statistics-background-information) for guidance on these statistics, such as timeliness, uses, and procedures.

Pre-release access

In addition to staff who are responsible for the production and quality assurance of the statistics, up to 24-hour pre-release access is provided to ministers and other officials. We publish the job titles and organisations of the people who have been granted up to 24-hour pre-release access to the latest UC WCA statistics (https://www.gov.uk/government/statistics/pre-release-access-to-statistics-order-2008/pre-release-access-to-dwp-statistics).
Hondurans can apply to the Chevening Scholarship from August 5
Source: gov.uk (2025-08-05)

Honduran students can now apply for a fully funded master’s degree in the UK through the prestigious Chevening Scholarship programme.

Chevening is the UK government’s global scholarship programme, offering future leaders the opportunity to study in the United Kingdom. Funded by the Foreign, Commonwealth and Development Office (FCDO) and partner organisations, Chevening Scholarships cover tuition fees, travel, accommodation, and living expenses for a one-year master’s degree at any UK university.

The application period for the 2026–2027 cycle is open from 5 August to 7 October, 2025. Applicants from Honduras are encouraged to apply and take advantage of this life-changing opportunity to gain a world-class education, build international networks, and develop professionally and personally.

Applicants are free to choose any field of study, but they are responsible for identifying and applying to UK universities independently. It is important to note that the application to the Chevening Scholarship is separate from the application to the university. Candidates must secure admission to at least one eligible UK master’s programme to be considered for the scholarship.

For more information and to apply, visit the Chevening website (https://www.chevening.org/scholarship/honduras/).
Luton Borough Council v CM (HB): [2025] UKUT 337 (AAC)
Source: gov.uk (2025-10-27)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 8 October 2025.

Read the full decision in UA xx-xxxx-xxxx HB (https://assets.publishing.service.gov.uk/media/68ff6edf0f801e57b5bef91b/UA_2025_001318_HB.pdf).

Judicial Summary

The claimant was overpaid housing benefit because the local authority failed to process the claimant’s reported change of circumstances. The First-tier Tribunal allowed the claimant’s appeal against the local authority’s decision that the overpayment was recoverable, finding that the overpayment was caused by official error. The local authority applied for permission to appeal to the Upper Tribunal, but its application was six days late. The Upper Tribunal refused to extend time as it was not fair and just to do so, in part because the local authority had taken over five years to forward the claimant’s appeal to the First-tier Tribunal. Accordingly, the local authority’s application for permission to appeal was not admitted.
Working for British Embassy Luxembourg
Source: gov.uk (2025-12-09)


Current work opportunities

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

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

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

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

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
MOODY'S INVESTORS SERVICE 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 MOODY’S INVESTORS SERVICE 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 MOODY’S INVESTORS SERVICE 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
- 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.
Company Names Tribunal decision: Southwest Sanctuary Homes Ltd
Source: gov.uk (2025-04-17)

Decision for applicant Sanctuary Housing Association against registration number 15446054, applicant successful.

Application number 4990

Applicant Sanctuary Housing Association objected to the name used by Southwest Sanctuary Homes Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Export wine: self-certify wine produced in Great Britain
Source: gov.uk (2025-02-11)

To export or move wine that's produced in Great Britain to the EU or Northern Ireland you must self-certify it before you export.

Your self-certification will confirm your wine complies with EU regulations. You must attach your self-certificate to your consignment of wine when it is exported.

There’s a different process to export or move wine that is not produced in Great Britain. (https://www.gov.uk/guidance/certify-wine-for-export#export-or-move-wine-that-is-not-produced-in-great-britain-or-the-eu)
Language is Everything
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 Language is Everything 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 Language is Everything 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.
Mr D Johnson v North West Anglia NHS Foundation Trust: 3314724/2023
Source: gov.uk (2025-12-04)

Employment Tribunal decision.

Read the full decision in Mr D Johnson v North West Anglia NHS Foundation Trust: 3314724/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/67d42efa4047b1c7801b5bda/Mr_David_Johnson_-_v_-_North_West_Anglia_NHS_Foundation_Trust_-_3314724-2023_-_Judgment.pdf).

Read the full decision in Mr D Johnson v North West Anglia NHS Foundation Trust: 3314724/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/693020120cf0b7e681ff4161/Mr_David_Johnson_v_North_West_Anglia_NHS_Foundation_Trust_3314724.2023_Reserved_Judgment_.pdf).
Mr G Curzydlo v Barn House Bakery Ltd and Ms A Stasiak: 2601504/2024 and Others
Source: gov.uk (2025-01-31)

Employment Tribunal decision.

Read the full decision in Mr G Curzydlo v Barn House Bakery Ltd and Ms A Stasiak: 2601504/2024 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/6798ff91aa3a187e2c9dadee/Mr_G_Curzydlo_v_Barn_House_Bakery_Limited___Ms_A_Stasiak_2601504.2024__2601904.2024___2601820.2024_Judgment.pdf).
Colombia: Knowledge Base profile
Source: gov.uk (2025-07-09)

This document contains information about Colombia to help HM Passport Office staff process passport applications.

This document contains useful information about Colombia which will assist HM Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- civil partnerships and marriage
- documents from Colombia
Mr B Morris v K Barnett and D Barnett: 2303774/2024
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mr B Morris v K Barnett and D Barnett: 2303774/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/69298d322a37784b16ecf6ed/Mr_B_Morris_v_Keith___Debbie_Barnett_2303774-2024-_Judgment_SO_r38.pdf).
First Floor Flat, 3 Belgrave Gardens, London, NW8 0QY: LON/00BK/F77/2025/0170
Source: gov.uk (2025-11-27)

Residential Property Decision of Judge Naylor on 04 August 2025

Read the full decision in First Floor Flat, 3 Belgrave Gardens, London, NW8 0QY: LON/00BK/F77/2025/0170 (https://assets.publishing.service.gov.uk/media/68c29d98838e7712ea2bfe8b/250804_First_flr_Flat__3_Belgrave_Gdns-_Decision__1_.pdf) First Floor Flat, 3 Belgrave Gardens, London, NW8 0QY: LON/00BK/F77/2025/0170 (https://assets.publishing.service.gov.uk/media/68c29e528c6d992f23edd899/250804__First_Flr_Flat__3_Belgrave_Gdns_-Reasons__1_.pdf)
VATF36150 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: regulation 29(2) and alternative evidence
Source: gov.uk (2025-04-15)


Where a taxable person does not hold a valid tax invoice, HMRC has discretion under VAT Regulation 29(2) to allow input tax deduction where there is alternative evidence which demonstrates the receipt of a taxable supply. Officers must give proper consideration to this discretion in all cases where there is no valid invoice to support an input tax claim.

Therefore, if you decide that the invoice held by the trader is not valid, before making your decision to assess you should give the trader the opportunity to provide alternative evidence to support their input tax deduction.

This evidence can be in any form, but would normally be expected to include commercial records such as timesheets and wage records, which may provide sufficient alternative evidence to allow input tax deduction. You should of course have already considered the availability of this type of evidence when considering the first two questions as explained above, i.e. has a supply been received and was it a taxable supply?

Bear in mind though that Regulation 29(2) relates only to the evidence that a trader must hold to support a claim for input tax. This is a secondary issue, which only becomes relevant if there is no reason to doubt that a taxable supply has been received, hence the need to consider that question first, as explained above.

If no such evidence is produced, or you are unsure as to whether the evidence produced is sufficient, you should consult the FIS Technical Team (for FIS cases) or the VAT Serious Non-Compliance & Fraud Team (who will consult the VAT Deductions & Financial Services team if necessary) for further advice.

VATF36160 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf36160) looks at the application of the Kittel principle to labour providers.
Mrs M-E Cross v Glasgow City Council: 8000036/2024
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mrs M-E Cross v Glasgow City Council: 8000036/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68c2b8c38c6d992f23edd8b9/Mrs_M-E_Cross_v_Glasgow_City_Council_-_8000036.2024_-_Judgment.pdf).
Housing Act 2004 and Housing and Planning Act 2016 cases (T543)
Source: gov.uk (2025-04-07)

Information about taking part in an application to the First-tier Tribunal (Property Chamber) Residential Property about a Housing Act 2004 or Housing and Planning Act 2016 case.

This guidance explains:
- who does what in the tribunal
- how to apply
- how to prepare your case
- what happens at the hearing
- how to appeal if you disagree with the decision
Find Housing Act 2004 and Housing and Planning Act 2016 application forms (https://www.gov.uk/government/collections/housing-act-2004-and-housing-and-planning-act-2016-application-forms).
RFIG31110 - Residence for tax years before 2013-14: general information: counting days
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.

Residence is not purely a matter of day counting. The number of days spent in the UK is one factor which needs to be considered alongside others.

When you are counting the number of days an individual has been present in the UK during a tax year you must include all of the days in which they have been in the UK at the end of day (that is, midnight), remembering that February has 29 days in a leap year.

Note: that the days of arrival in and departure from the UK for each visit up to 5 April 2008 are ignored (refer to EIM42840).

For example

An individual arrives in the UK on 10 June and depart on 12 June. This would be counted as 1 day if it occurred up to 5 April 2008, but would count as 2 days if it occurred from 6 April 2008.

Remember that there are different rules for counting days for the 100% foreign earnings deduction (refer to RFIG31120 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig31120)). In those cases the day of arrival is counted and the day of departure is ignored. Be careful not to mix up the two [refer to EIM40106].

For all taxation purposes the territorial sea is part of the UK. Days spent in UK territorial water; that is within the 12 mile limit, are days spent in the UK [refer to EIM67105 and EIM67110].
OnBoarding Officers
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 OnBoarding Officers 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 OnBoarding Officers 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 Reservists
- Armed 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.
UK Chargé inaugurates new accommodation facility in Hamat
Source: gov.uk (2025-08-01)

The building, funded by the UK Ministry of Defence will support UK personnel to deliver a variety of training and support to Lebanese Armed Forces (LAF) units.

Ahead of Lebanese Army Day on 1 August the UK Chargé D’Affaires Victoria Dunne, accompanied by Defence Attaché Lt Col Charles Smith, inaugurated a new military accommodation facility in Hamat on Thursday 31 July.

The building, funded by the UK Ministry of Defence will support UK personnel to deliver a variety of training and support to various Lebanese Armed Forces (LAF) units. This includes leadership development for junior officers and infantry skills courses, including for female LAF personnel.

The UK continues to be a steadfast supporter of the LAF, the sole legitimate defender of Lebanon, supporting with training, kit and equipment.

Chargé D’Affaires Victoria Dunne said:

A huge congratulations to the LAF on their 80th anniversary whose bravery defending Lebanon internally and on the borders is admirable.

I am thrilled to be in Hamat today to inaugurate this new accommodation facility.

We are proud of our partnership with the LAF and ongoing support for the development of its capabilities, including through training.

Defence Attaché Charles Smith said:

Today is another milestone for UK-Lebanese defence cooperation.

The provision of accommodation and facilities will assist UK personnel in delivering high-impact training to various LAF brigades and units, including to female officers and soldiers.

It also demonstrates that the UK remains a proud and enduring partner to the LAF.
Flat 225 Marble Arch Apartments, 11 Harrowby Stret London W1H 5PG LON/00BK/LSC/2024/0178 Costs
Source: gov.uk (2025-11-04)

Residential Property Tribunal Decision of Judge Niamh O’Brien and 
Tribunal Member J Naylor FRICS Corrected Decision on Date 31 July 2025

Read the full decision in Flat 225 Marble Arch Apartments, 11 Harrowby Stret London W1H 5PG LON/00BK/LSC/2024/0178 Costs (https://assets.publishing.service.gov.uk/media/68e61ee4ef1c2f72bc1e4ec1/20250731__Corrected_Decision_Flat_225_Marble_Arch_Appartments__N_O_Brien.pdf)
SPE16745 - Completion of Authorised Use and discharging liability: re-imported goods
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

When Authorised Use goods are exported and subsequently re-imported (other than under the OPR provisions, they will fall into one of the following categories:

Authorised Use goods being returned to the same use on re-importation

Such goods should be entered to the appropriate Authorised Use relief CPC, whether or not Authorised Use was completed before exportation, however, if a reduced Authorised Use rate of duty was paid when the goods were first imported (and has not been refunded), relief from paying it a second time may be claimed under Returned Goods Relief (RGR) provided all the relevant RGR conditions are met.

Both Authorised Use relief and RGR may be claimed by entering the goods to the Authorised Use CPCs 40 00 023 or 40 00 024.

Authorised Use goods not being returned to Authorised Use

Such goods may be entered to RGR CPC 40 000 58 on payment of the full rate of duty, reduced by an amount equal to any duty paid (and not subsequently refunded) when the goods were originally imported to Authorised Use. However the authorisation holder may claim Inward processing relief or any other relief as an alternative to Authorised Use.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Mr R Skeffington v Saipem Ltd: 8000283/2023
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Mr R Skeffington v Saipem Ltd: 8000283/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6773e04d6a79200ddfa21b35/8000283.2023_-_Mr_R_Skeffington_v_Saipem_Ltd_-_Judgment_Issued_23.11.2023.pdf).
CH14650 - Record Keeping: How long must records be retained for: Capital gains or losses
Source: gov.uk (2025-07-22)


A capital gain or capital loss arises when a person sells or otherwise disposes of a chargeable capital asset. The person will need to keep and retain records that will enable them to make a correct and complete return of the capital gain or capital loss for capital gains tax or corporation tax purposes.

Records that support the calculation of the capital gain or loss include documents relating to
- the disposal, for example contract for sale or lease, valuations
- the acquisition, for example contract for purchase or lease of the asset
- the cost of any improvements made to the asset during the period of ownership
- the calculation of the gain or loss, for example any valuations.
Depending on the nature of the asset, other records may be appropriate. For example
- details of the use of a property for principal private residence relief
- notifications sent to us about a principal private residence
- calculations of previous roll-over relief that affects the cost price of the asset
- held over gains on the acquisition of a depreciating asset
- details of renting out of a property for the purposes of determining the tainting of Business Asset Disposal Relief
- details of tenants of previously owned commercial properties for the purposes of determining past taper relief.
The person should retain records relating to the acquisition and improvement of a chargeable capital asset for the appropriate length of time following the period in which the asset is disposed of. These periods are set out in
- CH14530 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch14530) for income tax if the asset is a business asset
- CH14550 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch14550) for income tax if the asset is a non-business asset, and
- CH14600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch14600) for corporation tax if the person is a company.
Redison 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 Redison 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 Redison Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Flood risk asset maintenance and inspection: good practice guidance
Source: gov.uk (2025-01-31)

Applies to England

This guidance explains good practice for both asset maintenance and inspection. It also outlines how digital tools and techniques will transform inspections and maintenance in the future.

It is based on feedback from:
- risk management authorities (RMAs) in England
- industry standards
- research
Many RMAs flood risk maintenance programmes exceed these standards. Where there is no-asset specific standard, this document gives a minimum reference.
CIL Appeal 1830348 – 07 Nov 23 – Conversion to offices
Source: gov.uk (2025-01-08)

Proposed demolition of extensions and conversion and refurbishment  to offices,  erection of 7no. townhouses, and the conversion of an existing store building to 1no. townhouse.

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Ms A Harutunian v GlaxoSmithKline Services UnLtd and J Ball: 2301374/2020
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Ms A Harutunian v GlaxoSmithKline Services UnLtd and J Ball: 2301374/2020 - Preliminary (https://assets.publishing.service.gov.uk/media/624ec472d3bf7f60082fe506/Ms_A_Harutunian_v__1__GlaxoSmithKline_Services_Unlimited__2__James_Ball_2301374-2020_Judgment_24-03-2022.pdf).

Read the full decision in Ms A Harutunian v GlaxoSmithKline Services UnLtd and J Ball: 2301374/2020 - Judgment (https://assets.publishing.service.gov.uk/media/6454d6eb2f62220013a6a5a0/Mrs_A_Harutunian_v__1__GlaxoSmithKline_Service_Unlimited__2__Mr_J_Ball_2301374-2020_Judgment_14-03-2023.pdf).

Read the full decision in Ms A Harutunian v GlaxoSmithKline Services UnLtd and J Ball: 2301374/2020 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/65981646614fa2000df3a95b/Ms_A_Hartunian_v__1__GlaxoSmithKline_Service_Unlimited__2__Mr_J_Ball_2301374-2020_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Mrs A Harutunian v GlaxoSmithKline Services UnLtd and J Ball: 2301374/2020 - Remedy (https://assets.publishing.service.gov.uk/media/67a4806c4dd52dddeb16a7d9/Mrs_Alina_Harutunian_v__1__GlaxoSmithKline_Services_Unlimited__2__Mr_James_Ball_2301374-2020_Remedy_Judgment_and_Reasons.pdf).
Social worker who ran drugs and weapons network has sentence increased
Source: gov.uk (2025-11-13)

A children’s social worker who had a double life running a large-scale drug and weapons enterprise had her sentence increased following intervention by the Solicitor General.

Chloe Scott (27) from Lewisham, London, had her sentence increased by three years and three months after the Solicitor General referred her case to the Court of Appeal under the Unduly Lenient Sentence (ULS) scheme.

The court heard that Chloe Scott was arrested in April 2024 after a 15-year-old boy was stopped by police at Tower Hill Underground Station.

The teenager was carrying a knife and class A drugs, as well as instructions on his phone from Chloe Scott and a man named Miles Addy to sell drugs. Miles Addy was in prison at the time.

Police seized Chloe Scott’s phone, as well as several burner phones, and uncovered evidence of a large-scale drug and weapons criminal enterprise across London and the South East run by Chloe Scott and Miles Addy.

From prison, Miles Addy sent Chloe Scott addresses for the delivery of weapons and drugs. The pair discussed how much profit they were making and sent sexually suggestive messages.

Chloe Scott had several notes on her phone and numbers of dealers, as well as photos and videos of her handling and weighing drugs.

In June 2023, armed officers had stopped Chloe Scott’s car in Islington, North London. Police discovered 500 grams of cocaine, five large hunting knifes and a small phone and charger wrapped in cling film, indicative of items being smuggled into prisons.

Scott was charged with drugs and weapons offences, as well as causing unnecessary suffering to an animal because her dog’s ears were found to have been cropped by an amateur.

The Solicitor General Rt Hon Ellie Reeves MP said:

Drugs and guns are a scourge on our communities. Chloe Scott, fuelled crime across London by supplying drugs and weapons to criminals, enriching herself through the suffering of others.

I welcome the court’s decision to increase Chloe Scott’s sentence following my referral and hope this sends a clear message to organised gangs and criminals that they will be justly punished for their crimes.

On 13 June 2025, Chloe Scott was sentenced at Snaresbrook Crown Court to 12 years for after being charged with two counts of conspiracy to supply class A drugs, two counts of selling/transferring a firearm, conspiracy to possess a firearm without a certificate, conspiracy to possess ammunition without a firearms certificate, causing unnecessary suffering to an animal and possession of a bladed article.

On 12 November 2025, Scott’s sentence was increased to 15 years and three months’ imprisonment after it was referred to the Court of Appeal under the Unduly Lenient Sentence scheme.
DfI Driver, Vehicle, Operator, and Enforcement Statistics - 2024-25 - Quarter 4
Source: gov.uk (2025-05-30)

This is a quarterly release of information on the testing, licensing and enforcement/compliance activities of the Driver and Vehicle Agency in Northern Ireland.

This is a quarterly release of information on the testing, licensing and enforcement / compliance activities of the Driver and Vehicle Agency in Northern Ireland. The statistics reported within this publication include summary key business volumes and transactions for drivers, vehicles, operators and in the area of regulation and enforcement during the fourth quarter of 2024-25 (i.e. January 2025 to March 2025).