theodi/ndl-core-corpus huggingface dataset:
Company Names Tribunal decision: Perkins Coie Holding Ltd
Source: gov.uk (2025-06-17)

Decision for applicant Perkins Coie LLP against registration number SC812323, applicant successful.

Application number 5123

Applicant Perkins Coie LLP objected to the name used by Perkins Coie Holding 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.

Signed order

On the 16 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Perkins Coie Holding Ltd is changed to SC812323, Ltd.
Padeswood CCUS project: summary business case
Source: gov.uk (2025-10-24)

This summary business case supports the case for investment in the HyNet cluster for the deployment of the Padeswood carbon capture, usage and storage (CCUS) project.

From 11 June 2025, all projects and programmes on the Government Major Projects Portfolio (GMPP) are required to publish a Summary Business Case, Full Business Case (FBC), or Programme Business Case within four months of receiving HM Treasury approval. This is to provide greater transparency on how HMG business cases are developed and how decisions are made.

This Summary Business Case supports the case for investment in the HyNet cluster for the deployment of the Padeswood carbon capture, usage and storage (CCUS) project.
Design hearing decision: O/0257/23
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 8 March 2023.

Design decision O/0257/23 (https://assets.publishing.service.gov.uk/media/64117341e90e076cc6e370f2/o025723.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Industrial Injuries Disablement Benefits: technical guidance
Source: gov.uk (2025-08-19)

Find out what Industrial Injuries Disablement Benefits are, how they are worked out, the eligibility rules and how to apply.

The Industrial Injuries Disablement Benefits technical guidance (DB1) is intended for use by professional and voluntary advisers, and by members of the public who want more information. It explains who is entitled to, how to claim and how DWP works out:
- Industrial Injuries Disablement Benefit
- Constant Attendance Allowance
- Exceptionally Severe Disablement Allowance
- Reduced Earnings Allowance
- Retirement Allowance
- Unemployability Supplement
- additional payment for people whose employer has gone out of business
Appendix 1 has a list of diseases covered by the Industrial Injuries Scheme. These are called ‘prescribed diseases’.
R Meadows v Secret Garden Café (Hull) Ltd: 2501661/2024 and 2501665/2024
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in R Meadows v Secret Garden Café (Hull) Ltd: 2501661/2024 and 2501665/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680100aaea3dd40f93681fce/Rebecca_Meadows__v_Secret_Garden_Cafe__Hull__Limited_2501661-2024___2501665-2024_Judgment.pdf).
73 Toxteth Street, Openshaw, Manchester M11 1EQ : MAN/00BN/HIN/2024/0030
Source: gov.uk (2025-06-24)

Northern Region Judge Murray and Tribunal Member Mrs Bissett sitting on 1 April 2025

Read the full decision in 73 Toxteth Street, Openshaw, Manchester M11 1EQ : MAN/00BN/HIN/2024/0030 (https://assets.publishing.service.gov.uk/media/6830c82cc054883884bff4f7/73_Toxteth_Street__Openshaw__Manchester_M11_1EQ.pdf)
Export collagen casings for human consumption to Mexico: certificate 7620
Source: gov.uk (2025-05-06)

Use these forms and guidance document to export collagen casings to Mexico, for use in food or other human consumption.

A certificate for this commodity exists, but is not currently available to use for exports.

You can email xxx@xxx.xx (mailto:xxx@xxx.xx) to find out why the certificate is not available.
Trinidad and Tobago: information for victims of rape and sexual assault
Source: gov.uk (2025-06-04)

Information for British nationals who are victims of rape and sexual assault in Trinidad and Tobago.

This information is to help British nationals overseas make informed decisions about whether and how to:
- seek medical advice and attention
- report to local police
- engage with foreign legal authorities following a rape or other form of sexual assault overseas
For information on support available in the UK, see Rape and Sexual Assault: Returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
Inspire Chorley Youth Zone
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 Inspire Chorley Youth Zone 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 Inspire Chorley Youth Zone 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.
EXPP8110 - Guidance on other procedures: consignments bearing UNESCO and ICOM labels
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Special arrangements apply to a UNESCO scheme for the safe transmission of delicate items between approved scientific laboratories. Packages containing such goods exported by the National Physical Laboratory bear a label signed by an official of the laboratory and the station officer, requesting delivery of the packages unopened to the laboratory of destination for customs clearance there under the scheme.

The above mentioned goods will be pre-entered but not required to be produced at shipment. If selected for examination, do not open the packages. Clear them on external examination.
Breast screening: registering with a GP practice
Source: gov.uk (2025-06-23)

This information explains how to register with a GP practice in order to receive invitations to the NHS Breast Screening Programme.

This information explains how to go about registering with an NHS GP practice in order to receive invitations for NHS Breast Screening. It covers:
- who can register with a GP
- how to register
- links to additional information for homeless women, Gypsy, Traveller and Roma communities, asylum seekers and refugees
- how to access breast screening once you are registered
This information is available in A4 PDF format (in English) to print out and provide for people who cannot access digital information.

To request another format, you can phone xx-xxxx-xxxx or email xxx@xxx.xx (mailto:xxx@xxx.xx).
Child Maintenance Service statistics: background information and methodology
Source: gov.uk (2025-03-25)

This document provides information on the uses and users of the Child Maintenance Service statistics.

This document provides an explanation of the Child Maintenance Service statistics (https://www.gov.uk/government/collections/statistics-on-the-2012-statutory-child-maintenance-scheme), including their aims and the methodology used to compile the data used in the statistics.
Non-domestic smart meters: energy supplier obligations
Source: gov.uk (2025-07-02)

Information for non-domestic energy suppliers.

This is a summary of energy supplier obligations for the non-domestic smart meter rollout.

The information is intended for energy suppliers, but may also be useful for business customers wishing to better understand suppliers’ obligations.
Kampala: city report
Source: gov.uk (2025-04-15)

Draws on politics, systems and development domains to analyse urban development in Kampala, Uganda.

Abstract

This paper draws on the African Cities Research Consortium’s holistic framework components (politics, systems and development domains) to analyse urban development in Kampala city. It shows that national and city-level politics, urban systems and particular configurations of actors, agencies, ideas and practices have shaped development.

This paper is part of the African Cities Research Consortium (ACRC) programme.

Citation

Mukwaya PI and others. ‘Kampala: city report’ ACRC Working Paper 2024-25, African Cities Research Consortium, The University of Manchester 2024

Links

Kampala: city report (https://www.african-cities.org/wp-content/uploads/2025/02/ACRC_Working-Paper-25_February-2025.pdf) (PDF, 2.8 MB)
Transport Secretary meets Huntingdon attack rail staff and first responders
Source: gov.uk (2025-11-07)

Quick thinking and selfless responses undoubtedly saved lives.

The Transport Secretary, Heidi Alexander, met rail staff and first responders to the Huntingdon train attack yesterday (6 November 2025), where she thanked them for their quick thinking and brave actions.

In Peterborough, the Transport Secretary met the LNER train driver, Andrew Johnson, the Network Rail signaller, and British Transport Police officers, alongside LNER Managing Director, David Horne.

The Transport Secretary also visited Huntingdon, where she met station staff and representatives from Govia Thameslink Railway.

Transport Secretary, Heidi Alexander, said:

It was an honour to meet some of the brave first responders to the horrific train attack in Huntingdon.

LNER’s train driver, Network Rail’s signaller, British Transport Police officers and the staff at Huntingdon station, told me about the actions they took on Saturday as the attack unfolded.

It was incredibly moving to hear, and it’s clear their quick thinking and selfless responses were nothing short of heroic.

The measures they took undoubtedly saved lives and it was a privilege to thank them in person today for their work.

The Secretary of State for Transport with a British Transport Police first responder and train driver, Andrew Johnson.

Managing Director of LNER, David Horne, said:

Today has been a special morning as the Secretary of State met and personally thanked our driver, Andrew Johnson.

During last Saturday’s incident, he demonstrated quick thinking and stayed calm under pressure. Andrew is a humble man, but he should be very proud of his actions, just as we are at LNER.

It was also lovely for me to meet and thank Rob Pape, the Network Rail signaller who worked with Andrew to bring the train into Huntingdon that night.

Train driver at LNER, Andrew Johnson, said:

Having my actions recognised and thanked by the Secretary of State was very touching. As train drivers, we communicate regularly with signallers but rarely get to meet them.

I’m grateful for the opportunity to meet Rob and thank him for how we worked together on Saturday.

Rob Pape, a signaller on the East Coast Main Line, took an emergency call from the train driver and worked quickly, calmly and decisively to reroute the train to the nearest platform in Huntingdon, allowing emergency services to get onto the train much quicker.

Signaller for Network Rail, Rob Pape, said:

It has been a real privilege and an honour to meet Andrew and thank him for his actions on Saturday. Throughout the emergency call, he remained calm, and it helped us take the decision to move the train into the nearest station at Huntingdon.

It is unusual to move that train off the fast line and into Huntingdon, but Andrew’s calmness and impressive route knowledge helped make it a seamless process. Those onboard are the heroes and my thoughts remain with those impacted.

Rail and major projects media enquiries

Media enquiries xx-xxxx-xxxx

Switchboard xx-xxxx-xxxx
How to reinstate a road after doing street works
Source: gov.uk (2025-05-30)

The standards for reinstating streets after completing street works.

The ‘Specification of the reinstatement of openings in highways’ (SROH) outlines the standards for reinstating streets after completing street works.

Anyone who carries out street works must reinstate the street once the work is finished, in line with these standards.

The fourth edition of SROH was released in 2020, and became statutory guidance on 10 May 2021.

The December 2024 addendum sets out the specification for reinstating pavements following the installation of cable channels that cut through or across public footways .
Mr D Boland v Office for National Statistics: 1602262/2023
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Mr D Boland v Office for National Statistics: xx-xxxx-xxxx - Reserved Liability Judgment (https://assets.publishing.service.gov.uk/media/6878e9f70263c35f52e4dd73/xx-xxxx-xxxx_D_Boland_v_Office_for_National_Statistics_-_Judgment.pdf).
SPE15855 - Removals for export: consolidation prior to export
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).

Goods removed from a customs warehouse without discharge of the customs warehousing procedure (for example when the goods are moving to the Office of Exit under the arrangements) cannot be consolidated at premises that are not an authorised customs warehouse. If the only operation being carried out on the goods is consolidation, another customs procedure may be more appropriate, for example Inward Processing (IP) see IP.

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.
Fosse Contracts 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 Fosse Contracts 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 Fosse Contracts 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
- Discounts
- UK Wounded, Injured And Sick
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.
London Borough of Tower Hamlets: Letter to the Chief Executive (9 July 2025)
Source: gov.uk (2025-07-09)

Letter to the London Borough of Tower Hamlets’ Chief Executive on the publication of the Ministerial Envoys’ first report.

A copy of the letter from James Blythe, Deputy Director, Local Government Stewardship and Intervention to Stephen Halsey, Chief Executive at the London Borough of Tower Hamlets regarding publication of the Ministerial Envoys’ first report.
IEIM403430 - Due Diligence: New Entity Accounts : Examples
Source: gov.uk (2025-11-06)


The following examples illustrate the classification of entities as Active or Passive NFEs:

Trading company
- EFG Ltd operates a plumbing business. Everything owned by the company is used in the plumbing business and all income arises from plumbing services other than a small amount of bank interest on an investment account. The bank interest is passive income, but since this represents less than 50% of the total income and none of the company’s other assets are held for the production of passive income, the company is an Active NFE.
- HJK Ltd runs a fish and chip shop. All shop fittings, stock and other assets of the company are used to run the shop. A side part of the premises is sub-let to a coffee shop, and the rent from this is 30% of the total income earned by the business. The rent is passive income, but since this represents less than 50% of the total income of the business and less than 50% of the company’s assets are held for the production of passive income, the company is an Active NFE.
- MNP Ltd owns a portfolio of properties that it rents out as holiday homes. It has no other income, and its only other assets are office furniture and bank accounts. The company’s employees maintain the properties, arrange the lettings and collect the rents. Since the company is actively carrying on a business of property rental, the rents in this case are not passive income and the properties are not held for the production of passive income. The company is an Active NFE.
- QRS Ltd is owned by a sole individual who holds a portfolio of properties that are leased out to tenants. QRSLtd’s income is primarily derived from rental income, and it has no employees that actively manage and maintain the properties. Since the company is not actively carrying on a business of property rental, has no employees, and the properties held produce passive income, the company is a Passive NFE.
- TUV Ltd is a trading company that pays rental income to its parent company, TUV Holdings Ltd. TUV Holdings Ltd owns the property that TUV Ltd uses for its business activities. The TUV group is a non-financial group. TUV Holdings Ltd is an Active NFE by virtue of the holding NFE criteria at Section VIII D(9)(d) of the CRS.
- WXY Ltd operates a high street toy shop, which generates 40% of its total income. The other 60% of its income is from dividends, from its shareholdings in three companies that own real estate. Since the dividends are passive income and represent over 50% of the company’s income, the company does not meet the test to be an Active NFE and is therefore a Passive NFE.
Trust not professionally managed
- The CDE family trust holds various investments including real estate, cash, shares, antiques and artwork. The trustee is John, a family friend. Although most of the trust’s income comes from dividends, the trust is not a financial institution because the financial assets are not professionally managed by another financial institution. All of the trust’s income is passive and the trust is therefore a Passive NFE.
Inheritance Tax: return of estate information (IHT207 (2006))
Source: gov.uk (2025-04-05)

Use form IHT207 for probate if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.

Use form IHT207 as part of the probate process if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader (https://get.adobe.com/uk/reader/otherversions/).
G Ford v ABM Facility Services UK Ltd: 6004199/2024
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in G Ford v ABM Facility Services UK Ltd: 6004199/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ee65a598b3bac1ec299c48/Glen_Ford_v_ABM_UK_Ltd_6004199-2024__Judgment_.pdf).

Read the full decision in G Ford v ABM Facility Services UK Ltd: 6004199/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6825e3c685c0250741b014db/Mr_G_Ford_v_ABM_Facility_Services_UK_Limited_Judgment_Reasons__2_6004199-2024.pdf).
Mrs J Kelly v Glasgow City Council and Cordia (Services) LLP: 114635/2009
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mrs J Kelly v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67caeaf08c1076c796a45c3b/xx-xxxx-xxxx_J_Kelly_v_Glasgow_City_Council__Cordia__Services__LLP.pdf).
IEIM8000130 - Effectuating exchange transactions
Source: gov.uk (2025-11-04)


Providing “a service effectuating exchange transactions” includes any service through which the customer can exchange relevant cryptoassets for fiat currencies or for other relevant cryptoassets. Further guidance on the meaning of relevant cryptoassets and fiat currencies can be found within IEIM8000200 - What is a Relevant Cryptoasset? (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim8000200).

An individual or entity may provide a service effectuating exchange transactions for or on behalf of customers by:
- acting as an intermediary or counterparty to the exchange transactions; or
- making available a trading platform that provides customers the ability to effectuate their own exchange transactions.
Table of contents: 2000 (FLY) regulatory articles
Source: gov.uk (2025-04-03)

This document shows the current 2000 series documents, along with the associated regulation titles.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction,

advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response

to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Technical consultation on a Community Wealth Fund in England
Source: gov.uk (2025-09-25)

The government is seeking views on the key design principles of a dormant assets-funded community wealth fund in England.

This technical consultation follows a commitment made by the government in its response to the consultation on the English portion of dormant assets funding (https://www.gov.uk/government/consultations/consultation-on-the-english-portion-of-dormant-assets-funding/outcome/government-response-to-the-consultation-on-the-english-portion-of-dormant-assets-funding). This stated that community wealth funds would be the fourth cause to receive dormant assets funding in England.

Empowering local people and devolving decision-making power to communities is at the heart of the government’s vision for a community wealth fund. This consultation is intended to embed those aims from the very beginning by seeking people’s views on the principles that will underpin the design of a community wealth fund in England.

The government intends for a community wealth fund to target places that are experiencing high levels of deprivation and/or low social capital. In the first instance, a community wealth will target small towns of fewer than 20,000 residents.
IHTM13012 - Investigation of form IHT401: Risk decisions
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000) and IHTM47011 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47011).

Where an IHT401 is submitted with a foreign domicile claimed, it is referred to Risk. They will make a risk assessment decision to:
- accept the domicile, or
- investigate the domicile.
This decision is based on a number of factors. These can include whether the deceased was born, lived and died abroad, or whether they were born abroad and resided in the UK for a fixed period (which ended before the death and lasted no more than 10 years).

If the domicile can be accepted, that will be the end of the domicile question, unless other information subsequently arises which will lead HMRC to challenge it.

In cases where Risk cannot agree the domicile, the file will be referred to Compliance to challenge the domicile claim.

If Risk need any further information to make a decision at this stage they will refer the file to Technical.
London Borough of Havering Council: External assurance review
Source: gov.uk (2025-03-13)

External assurance review of London Borough of Havering Council led by the Chartered Institute of Public Finance and Accountancy (CIPFA) undertaken in August 2024.

London Borough of Havering Council was one of a number of local authorities to request Exceptional Financial Support for the financial years 2023-24 and 2024-25.

The government agreed to the support, conditional on an external assurance review. CIPFA’s external assurance review sets out detailed findings, including conclusions, evidence and methodology used, and includes recommendations for the future.

The review was undertaken in August 2024 and its content is based on the fieldwork completed within this timeframe. Parts of this report have been redacted in light of the commercially sensitive nature of some of its contents.
Mrs S Williams v Countryside Estate Agents Ltd and Others: 1305846/2023
Source: gov.uk (2025-06-03)

Employment Tribunal decision.

Read the full decision in Mrs S Williams v Countryside Estate Agents Ltd and Others: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68307e2dbaff3dab997752cd/Mrs_S_Williams_v_Countrywide_Estate_Agents_-_xx-xxxx-xxxx_-_Judgment.pdf).
H Barnes v Callis Grange Nursery And Infant School and Kent County Council: 2308769/2020
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in H Barnes v Callis Grange Nursery And Infant School and Kent County Council: 2308769/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68de577d8c1db6022d0ca019/h_barnes_v_Callis_Grange_Nursery_and_Infant_School_and_Kent_County_Council_2308769-2020_so_jud_pub.pdf).
Mrs J Anderson v Argyll and Bute Council: 8001025/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Mrs J Anderson v Argyll and Bute Council: 8001025/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67c70af5a0f0c95a498d2283/Ms_J_Anderson_v_Argyll___Bute_Council_-_8001025.2024_-_Judgment.pdf).
IEIM403125 - Due Diligence: New Individual Accounts: Preexisting customers
Source: gov.uk (2025-11-14)


New Individual Accounts: Preexisting customers

New accounts are those opened on or after the date that the exchange of information regimes ‘switch on’ under the timelines for reporting [see IEIM400520 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400520) for FATCA and IEIM400580 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400580) for CRS]. New individual accounts are accounts where the Reportable Person [see IEIM403440 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim403440)] is an individual.

For accounts that become Financial Accounts solely due to the implementation of CRS2.0 [see IEIM401540 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim401540)] the New Account ‘switch on’ date is 1 January 2026.

For CRS purposes, certain new accounts of preexisting customers may be classified as Preexisting Accounts and be subject to Preexisting Account due diligence provided certain conditions are satisfied.

The conditions are set out in paragraph 82 of the Commentary to Section VIII.C(9) of the CRS.

Where accounts are classified as Preexisting Accounts under these rules, then for CRS2.0 reporting they should be reported as Preexisting Accounts.

Example:

A Financial Institution classifies a cash savings Depository Account opened in 2021 as a Preexisting Account, since it meets the criteria to be a Preexisting Account set out in the optional paragraph C(9) to Section VIII of the CRS. The Account Holder already held an account with the same Financial Institution which was opened in 2013; both accounts are treated as a single Financial Account for due diligence purposes; the Financial Institution is permitted to rely on AML/KYC procedures performed for the account opened in 2013, and the opening of the account in 2021 did not require any new, additional or amended information from the customer other than for CRS purposes. For the calendar year 2026, both accounts should be reported as Preexisting Accounts.

Where accounts have been acquired after the ‘switch on’ date due to a merger or acquisition [see IEIM404120 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim404120)] and are classified as Preexisting Accounts, then for CRS2.0 reporting they should be reported as Preexisting Accounts.
Check the statutory market values for oil
Source: gov.uk (2025-11-14)

Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.

If you’re a participator in a UK oil field, you must use these defined market value rates if you dispose of:
- crude oil
- liquefied petroleum gases (LPGs)
- condensate
Each taxable crude blend has a separate market value. There are 2 types of crude oil for valuation purposes.

Do not use these rates for arm’s length sales.

Category 1 oil

These are the crude oils valued using Price Reporting Agency data.

The crudes for category 1 are:
- Brent
- Ekofisk
- Flotta
- Forties
- Statfjord
This publication shows category 1 values from 2022 to 2025. Earlier years are on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20250204111352/https://www.gov.uk/government/publications/large-business-service-oil-and-gas-market-values-for-category-1-crudes-2014).

Category 2 oil

All other blends (including LPGs and condensates) are classed as category 2.

Category 2 oils are valued using deal data supplied to the Large Business (LB) Oil and Gas Sector in Petroleum Revenue Tax Returns.

The valuation methods used are similar to the way each particular blend is sold at arm’s length, and are agreed with industry.
Whippendell Marine
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 Whippendell Marine 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 Whippendell Marine 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
- 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.
CTM17520 - Distributions: purchase of own shares: shares issued at a premium
Source: gov.uk (2025-07-30)


CTA10/S1025 (1) and (2) provide that where a company issues share capital at a premium representing new consideration, the amount of the premium is treated as forming part of the issue price of the share capital when determining whether a distribution the company subsequently makes in respect of shares is to be treated as a repayment of share capital.

But CTA10/S1025 (3) provides that a share premium cannot be applied as above if it has already been treated as new consideration under CTA10/S1115 (2) and (3) for the purpose of paying up further share capital, see CTM15140 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15140).

Where CTA10/S1025 (3) does not prevent CTA10/S1025 (1) and (2) from operating, any premium the company received on the issue of shares is treated as part of the repayment of share capital on the purchase of own shares.

If the company shares repurchased can be identified with a particular share issue, then the repayment of capital will include any premium the company received on that share issue. If the shares purchased cannot be identified in this way, then averaging can be used to calculate the repayment of share capital. The total payment for the share capital will include any such premium.
London Borough of Tower Hamlets: Letter to the Chief Executive (22 January 2025)
Source: gov.uk (2025-01-22)

Letter to the Chief Executive of the London Borough of Tower Hamlets outlining the Secretary of State’s intervention package announced on 22 January 2025.

A copy of the letter from Max Soule, Deputy Director, Local Government Stewardship and Interventions at the Ministry of Housing, Communities and Local Government to Stephen Halsey, the Chief Executive at the London Borough of Tower Hamlets, detailing the decision by the Secretary of State to intervene under section 15 of the Local Government Act 1999 and appoint a team of Ministerial Envoys to oversee the Council’s improvement work.
Mayoral Renewables Fund: application guidance for Mayoral Strategic Authorities (closed to applications)
Source: gov.uk (2025-04-29)

Grant funding to support the development of renewable energy generation projects.

Applications for the Mayoral Renewables Fund are now closed.

The £10 million Mayoral Renewables Fund provides Mayoral Strategic Authorities (MSAs) with funding to deliver priority renewable energy generation projects in their own estate.

The Mayoral Renewables Fund supports:
- clean power deployment through renewable energy generation projects
- empowerment of local government to work with GBE to identify and address opportunities to meet national objectives on clean power
This forms part of the Great British Energy (GBE) Local Power Plan, aimed at enhancing energy security, reducing carbon emissions, and generating renewable energy in communities across the UK.

Eligibility

All MSAs were eligible to apply for funding. Full detail on the eligibility criteria can be found in the scheme guidance.

The full list of eligible authorities:
- West Yorkshire
- Greater Manchester
- North-East
- York and North Yorkshire
- Tees Valley
- Liverpool City Region
- West Midlands
- East Midlands
- South Yorkshire
- Greater London Authority
- Cambridgeshire and Peterborough
- West of England
- Greater Lincolnshire
- Hull and East Yorkshire
Timescales

The timescale for applications is as follows:

The funding period for this grant will be financial year 2025 to 2026. The project deliverables must be submitted to the department by 31 March 2026.

Contact

For any enquiries, email xxx@xxx.xx (mailto:xxx@xxx.xx).
Transitional support mechanism for large-scale biomass electricity generators
Source: gov.uk (2025-02-10)

We're seeking views on potential transitional support arrangements to facilitate the transition of large-scale biomass electricity generation to power BECCS.

We are consulting on potential transitional support arrangements to support large-scale biomass electricity generators in their planned move to power bioenergy carbon capture and storage (power BECCS).

Power BECCS has the potential to deliver a significant volume of carbon removals that can make an important contribution to our net zero ambitions. The proposed transitional arrangements will also support the UK’s energy security.

We are seeking views on the transitional support arrangements in principle, and how any such potential support might be designed. We have published an impact assessment alongside the consultation.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
Application by a local authority site owner for determination of new level of pitch fee: Form PH13
Source: gov.uk (2025-04-07)

Local authority site owners can use this form to apply for determination of new level of pitch fee.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Submit a case team request form for your merger
Source: gov.uk (2025-06-24)

Complete this form so the Competition and Markets Authority (CMA) can assign a merger investigation case team.

If you decide to notify an anticipated or completed merger to the CMA, complete this form and submit it to xxx@xxx.xx (mailto:xxx@xxx.xx).

Once we’ve received your form, we’ll assign a case team to discuss your merger with you, including what information you should put in your merger notice form (https://www.gov.uk/government/publications/mergers-forms-and-fee-information).

What you’ll need to know

To complete the form, you’ll need to know:
- the names and UK turnover of the merging businesses
- details of the merger, for example when it completed or will complete
- when you expect to submit the first draft of the merger notice to us
Find out more about how to tell us about a merger (https://www.gov.uk/guidance/mergers-how-to-notify-the-cma-of-a-merger).
PE11 3SP, Hook 2 Sisters Limited: environmental permit issued - EPR/YP3532YJ/V003
Source: gov.uk (2025-03-20)

View the permit issued for Pinchbeck Poultry Farm, Spalding under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Hook 2 Sisters Limited
- Installation name: Pinchbeck Poultry Farm
- Permit number: EPR/YP3532YJ
Mr A  Ahir v F Hinds Ltd: 3300828/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr A Ahir v F Hinds Ltd: 3300828/2024 - Judgment (https://assets.publishing.service.gov.uk/media/677e41408ef66f3f5ea3979f/Mr_Ashok_Ahir_-_v_-_F._Hinds_Limited_-_3300828-2024_-_Judgment.pdf).

Read the full decision in Mr A Ahir v F Hinds Ltd: 3300828/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ed1a5298b3bac1ec299b7b/Mr._Ashok_Ahir_-_v_-_F._Hinds_Limited_-_3300828-2024_-_Judgment.pdf).

Read the full decision in Mr A Ahir v F Hinds Ltd: 3300828/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68668186366e9dfacb785c35/Mr.__Ashok_Ahir_v_F_Hinds_Limited_3300828.2024_written_reasons_.pdf).

Read the full decision in Mr A Ahir v F Hinds Ltd: 3300828/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/686681b01f124a0bb0a3aa12/Mr.__Ashok_Ahir_v_F_Hinds_Limited_3300828.2024_Reconsideration_Judgment.pdf).
Ms T MacKey v Midlothian Council: 4118504/2014
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Ms T MacKey v Midlothian Council: 4118504/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dbe5c3c5528de3aa671183/Ms_T_MacKey_v_Midlothian_Council_-_4118504.2014_-_Judgment.pdf).
Mr C Samuyiwa v Wincanton Group Ltd: 3303044/2023
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr C Samuyiwa v Wincanton Group Ltd: 3303044/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6807ace90324470d6a394e7c/Mr_Christopher_Samuyiwa___v_-_Wincanton_Group_Ltd___3303044-2023_-_Judgment.pdf).