theodi/ndl-core-corpus huggingface dataset:
Blackfest LTD
Source: gov.uk (2025-11-28)

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 Blackfest 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 Blackfest 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.

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 Golding v DPD Group Ltd: 2302793/2022
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr Golding v DPD Group Ltd: 2302793/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/65f2f61b10cd8e001136c5ad/Mr_Ryan_Golding_v_DPD_Group_2302793-2022__Judgment_27.02.2024.pdf).

Read the full decision in Mr Golding v DPD Group UK Ltd: 2302793/2022 - Judgment (https://assets.publishing.service.gov.uk/media/681b3cb543d6699b3c1d298b/Mr_R_Golding_v_DPD_Group_UK_Ltd_2302793-2022_Judgment.pdf).

Read the full decision in Mr Golding v DPD Group UK Ltd: 2302793/2022 - Reasons (https://assets.publishing.service.gov.uk/media/68515c32d6806a88ce04547e/Mr_Ryan_Golding_v_DPD_Group_UK_Ltd_2302793-2022_Judgdment_27-05-2025.pdf).
Agent Update: Issue 134
Source: gov.uk (2025-08-21)

Get guidance from HMRC if you're a tax agent or adviser.

Agent updates give guidance and news for tax agents and advisers.

If you would like to know when all future editions of the agent update are published, sign up to receive email reminders (https://subscriptions.hmrc.gov.uk/).

Older updates are on the National Archive website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https:/www.gov.uk/government/collections/agent-update)
Your Marketing Department 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 Your Marketing Department 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 Your Marketing Department 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
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.
MIN 727 (M+F): Marine office and customer service telephone number changes
Source: gov.uk (2025-10-19)

Telephone numbers for regional marine offices and some national services are changing.

Some Maritime and Coastguard Agency (MCA) customer-facing telephone numbers are changing.

All new phone numbers are operational as of the date of this notice, for local marine offices and some other MCA services.

From 27 October 2025, previous phone numbers will begin to be deactivated in stages. You will not be able to reach us on the previous numbers once this process is complete.

For a short period, callers will hear a prerecorded message that will signpost the relevant new numbers.

Notice to all:
- ship and fishing vessel owners
- ship operators and managers
- other employers of seafarers
- masters
- officers and ratings of merchant ships
- skippers and crew of fishing vessels
- small commercially operated vessels
- yachts with crew
- maritime training colleges
This MIN expires 30 April 2026.
ECEP02150 - Control: approved exporters
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.

Documentation

As a simplification to the normal documentary requirements, approved exporters need not present an EUR1/EUR-MED Certificate. The alternative is to use Origin Declarations for goods of any value.

Get proof of origin for your goods - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods)
COM80020 - Interest: how interest is calculated: late payment interest calculation by COTAX
Source: gov.uk (2025-12-08)


COTAX automatically reviews the interest position when a payment or charge is recorded.

COTAX does not automatically calculate and charge late payment interest where:
- the ‘clerical interest’ indicator (CII) is set to ‘Y’ or
- there is a date struck off on the record and that date has passed or
- the number of interest accruals is greater than 200
Where the CII is not set

COTAX automatically charges late payment interest under Section 87A Taxes Management Act (TMA) 1970 on any tax paid after the normal due date (see Glossary for more information) for the Accounting Period (AP) once the tax liability has been paid in full and a tax charge is present.

In CT Pay and File, late payment interest was calculated once the due date had passed regardless of whether a tax charge was present or not.

When COTAX calculates late payment interest it applies the following rules:
- a non-trading deficit carried-back to an earlier AP, interest runs to the normal due date of the AP from which it was carried back
- a trading loss carried-back, interest runs to either the normal due date of the receiving AP, when the trade loss is carried back 12 months or less or to the normal due date of the AP from which it was carried back, in all other cases
- ACT carried-back to a CT Pay and File AP, interest runs to the normal due date of the AP from which it was carried back
Where COTAX is unable to calculate interest correctly on a carry-back see COM50080 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50080) for more information, the caseworker sets the ‘CII’ signal to prevent it creating an incorrect interest charge. For more information see COM50000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50000) onwards.

Interest is not charged on penalties or interest itself or tax which is stood-over or suspended.

Where the CII is set

COTAX does not do any of the following.
- automatically calculate and charge Section 87A TMA 1970 interest
- make automatic repayments and reallocations or issue payment applications
- display the total interest accrued to date in function VPPD (View Payment and Posting Details), or on assessment output or penalty determinations
See:
- COM80011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80011) for a list of forms relevant to this subject
- COM80012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80012) for a list of functions to use in particular situations
- COM80013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80013) for legislation applying to this subject.
Immigration Rules part 14: stateless persons
Source: gov.uk (2025-11-11)

Stateless persons

Definition of a stateless person
- 401. DELETED.
Exclusion from recognition as a stateless person
- 402. DELETED.
Requirements for limited leave to remain as a stateless person
- 403. DELETED.
Refusal of limited leave to remain as a stateless person
- 404. DELETED.
Grant of limited leave to remain to a stateless person
- 405. DELETED.
Curtailment of limited leave to remain as a stateless person
- 406. DELETED.
Requirements for indefinite leave to remain as a stateless person
- 407. DELETED.
Grant of indefinite leave remain as a stateless person

408. DELETED.

Refusal of indefinite leave to remain as a stateless person

409. DELETED.

Requirements for limited leave to enter or remain as the family member of a stateless person
- 410. DELETED.
- 411. DELETED.
Refusal of leave to enter or remain as the family member of a stateless person
- 412. DELETED.
Grant of leave to enter or remain as the family member of a stateless person
- 413. DELETED.
Curtailment of limited leave to enter or remain as the family member of a stateless person
- 414. DELETED.
Requirements for indefinite leave to remain as the family member of a stateless person
- 415. DELETED.
Refusal of indefinite leave to remain as the family member of a stateless person
- 416. DELETED.
- 417. Applications made on or before 10 November 2025 for permission as a partner or child of a stateless person will be decided under the Part 14 rules in force at that time. Applications on or after 11 November 2025 will be decided under Appendix Statelessness rules, if the applicant meets its requirements. If not, the applicant must apply for permission under Appendix FM.
- 418. DELETED.
JK Security Services 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 JK Security Services 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 JK Security Services 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
We also pledge the following:

Any additional commitments the company wishes to make.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Export dairy to Libya: certificate 7608
Source: gov.uk (2025-10-15)

Apply online to export food products containing dairy such as milk, cheese, butter and whey to Libya.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68efd0d98427701993d5e136/7608EHC-guidance.pdf).

Download a specimen certificate EHC 7608, version 1: Export dairy to Libya (https://assets.publishing.service.gov.uk/media/5bc9fe42ed915d662521436e/7608EHC_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/7608EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68efd0d98427701993d5e136/7608EHC-guidance.pdf).

Download and fill in EHC 7608, version 1: Export dairy to Libya (https://assets.publishing.service.gov.uk/media/5bc9fe42ed915d662521436e/7608EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Victim Personal Statement
Source: gov.uk (2025-06-25)

The Victim Personal Statement gives victims an opportunity to explain how the crime has affected them, physically, emotionally, psychologically, financially or in any other way.

The Victim Personal Statement (VPS) is important and gives victims a voice in the criminal justice process by helping others to understand how a crime has affected the victim. If a defendant is found guilty, the court will take the VPS into account, along with all the other evidence, when deciding upon an appropriate sentence.

Victims’ Commissioner explains why a Victim Personal Statement matters (https://www.youtube.com/watch?v=XFgpXo9Qq8Q&feature=youtu.be)

Victim Personal Statement and the Parole Board

Victims who opt into the Probation Victim Contact Scheme for victims where the offender has been sentenced to custody for 12 months or more for a serious sexual or violent offence, must be given the opportunity to make a Victim Personal Statement to the Parole Board in those cases where the offender has a Parole Board review.

The Victim Personal Statement (VPS) gives victims the opportunity to explain how the crime affected them and their family, and what the impact of release will be.

More information about the Victim Contact Scheme and VPS (https://www.gov.uk/government/publications/the-code-of-practice-for-victims-of-crime).

Victim Impact Statements and the Mental Health Tribunal, Mental Health Review Tribunal for Wales

The Mental Health Tribunal and the Mental Health Review Tribunal for Wales (both referred to as ‘the Tribunal’) regularly review the detention of restricted patients to ensure they receive the appropriate care, and that the public remain safe.

Victims or bereaved family members who have opted in to the Victim Contact Scheme have the right to be informed about these reviews and be given the opportunity to participate. They can request conditions to be in place in the event that the patient is discharged. They can also submit a Victim Impact Statement to explain the impact of the offence on them, which the Tribunal can consider when setting discharge conditions.

Impact Statement for Business

If your business has been a victim of crime and you report this to the police, you can make an Impact Statement for Business (ISB). The ISB gives you the opportunity to set out the impact that a crime has had on the business such as direct financial loss, and wider impacts, e.g. operational disruption or reputational damage. The court will take the statement into account when determining sentence.

All businesses and enterprises (including charities but excluding public sector bodies), of any size may make an ISB through a nominated representative.

You can make an ISB to the police at the same time as they take statements about the alleged offence or download an ISB form and send the completed form to your police contact. Download the ISB form (http://www.police.uk/information-and-advice/impact-statement-for-business/).
FCDO special advisers’ gifts, hospitality and meetings, July  to September 2024
Source: gov.uk (2025-01-30)

Data on gifts and hospitality received by Foreign, Commonwealth & Development Office special advisers, and meetings they attended with senior media figures.

The Foreign, Commonwealth & Development Office (FCDO) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received every 3 months.

This data is also on data.gov.uk: Foreign, Commonwealth & Development Office: special advisers’ gifts, hospitality and meetings (https://ckan.publishing.service.gov.uk/dataset/fcdo-special-advisers-gifts-hospitality-and-meetings).
NIPE: checks and audits to improve quality and reduce risks
Source: gov.uk (2025-01-30)

The NHS newborn and infant physical examination (NIPE) screening programme processes for ensuring a seamless and safe screening pathway.

Each NHS screening programme has a defined pathway. It shows how the individual undergoing screening moves from one stage of the pathway to the next.

Checks are needed at each stage to ensure the individual moves seamlessly and safely through the pathway unless they choose not to. If these checks are not in place there is a risk that an individual does not complete the pathway or the pathway is delayed unnecessarily.

This publication was previously published by Public Health England, which closed on 30 September 2021.
HMAG150241 - Excise duty points: regulatory penalties
Source: gov.uk (2025-05-30)


When the behaviour of a person attracts a civil penalty under regulation 89 of the HMDP Regulations or the NI HMDP Regulations, section 100J of CEMA 1979 is made to apply for the purpose of attracting a penalty under section 9 of the Finance Act 1994.

An assessment to a penalty is made and notified under section 13 of the Finance Act 1994.

Further guidance on regulatory penalties can be found in the Excise Civil Penalties Manual (ECP (https://www.gov.uk/hmrc-internal-manuals/excise-civil-penalties/ecp)).
Mr L Trevaskis v Puddington Parish Council: 2400136/2024
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr L Trevaskis v Puddington Parish Council: 2400136/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67e26fc9c6194abe97358d2a/Mr_L_Trevaskis_v_Puddington_Parish_Council_-_2400136_2024.pdf).

Read the full decision in Mr L Trevaskis v Puddington Parish Council: 2400136/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/688778702f4f3f3c34bbec83/Mr_L_Trevaskis_v_Puddington_Parish_Council_-_2400136_2024_-_Judgment.pdf).
E Mason v MB House of Hair Ltd: 6023263/2024
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in E Mason v MB House of Hair Ltd: 6023263/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6892114c486754ec28878480/6023263.24_Ellie_Mason_v_MB_House_of_Hair_Limited.pdf).
Import Trends Monitor
Source: gov.uk (2025-12-11)

This new tool provides import data for goods to the UK over the past year, helping identify anomalies in volume and prices that may affect UK producers.

About the TRA

The Trade Remedies Authority (TRA) (https://www.gov.uk/government/organisations/trade-remedies-authority) is an Arms-Length Body of the Department for Business and Trade. The TRA investigates allegations of unfair international trade practices which are harming UK producers, as well as unforeseen surges of imports. It does this to establish whether measures should be put in place to address the injury caused, normally in the form of duties.

About the Import Trends Monitor (ITM)
- This new tool from the Trade Remedies Authority gives import data for goods coming into the UK over the past 12 months. It can help spot anomalous increases in import volume and decreases in import unit prices, potentially highlighting patterns in trade where there is a risk of negative impact on UK producers. This tool will be updated monthly.
- This information will inform the TRA case pipeline and will be shared with other government bodies in creating a watch-list to track priority commodities. Our Advisory Service is working with our analytical teams to recognise trends and shifts which may give further insight into potentially impacted sectors and provide guidance on potential cases.
To note
- The data provided here does not provide a definitive assessment or conclusive evidence of grounds for a trade remedy investigation. New cases must meet legislative requirements (https://www.gov.uk/government/publications/the-uk-trade-remedies-investigations-process).
- If you are a UK producer and suspect the data displayed in this tool suggests a negative impact affecting your industry, please contact the TRA’s Trade Remedies Advisory service at xxx@xxx.xx (mailto:xxx@xxx.xx).
British Sign Language 5-year plan: Department for Transport
Source: gov.uk (2025-07-21)

This plan sets out how the Department for Transport (DfT) plans to improve the use of British Sign Language (BSL) in its communications in the next 5 years.

The BSL Act 2022 requires that named ministerial government departments must report on how they are promoting or facilitating the use of BSL in their communications with the public.

Each ministerial department has been asked to produce a 5-year BSL plan, setting out how they plan to improve the use of BSL within their departments.

These are published alongside the third BSL report (https://www.gov.uk/government/publications/british-sign-language-bsl-third-report-may-2024-to-april-2025), which summarises work being done across the government to improve the use of BSL.

Departments will be asked to update on progress against their 5-year plan in the fourth BSL report. This is due to be published in July 2026.
S Aggouche v E A Fitzsimmons: 2600315/2025
Source: gov.uk (2025-10-23)

Employment Tribunal decision.

Read the full decision in S Aggouche v E A Fitzsimmons: 2600315/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68f8c88e25d7d8af156dc299/Salwa_Aggouche_v_Elizabeth_Ann_Fitzsimmons_2600315.2025.pdf).
Quiz the water experts about Taunton's bathing water quality
Source: gov.uk (2025-06-02)

Fancied a dip in the River Tone but unsure about its water quality? Come and ask your questions and share any concerns about the French Weir Park bathing water.

Experts from the Environment Agency, Wessex Water, Somerset Wildlife Trust and Friends of French Weir Park will be ready to answer questions about the River Tone bathing water at the COACH Community Hub in French Weir Park on Saturday 21 June 2025 from 10am to 1pm.

These are just a few representatives of the steering group formed to improve bathing water quality at this site, which was officially designated in 2024.

Being designated means regular and consistent water samples are taken for analysis at set times of the year to check the levels of bacteria like E. Coli and intestinal enterococci. However, being ‘designated’ doesn’t automatically mean water meets public hygiene standards for activities like swimming – a problem the new group is tackling.

Jim Flory of the Environment Agency said:

There are strict standards on what goes into rivers to protect wildlife and the natural ecology of our rivers. But the standards to protect human health are higher.

A lot of investigation will be needed to uncover what sources of pollution feed into the River Tone. The public can help speed that up by eliminating the most obvious sources like picking up dog poo or looking after their septic tanks. This will free up people to focus on more serious issues.

Results of all samples taken during the current round of monitoring will be available online at Swimfo (https://environment.data.gov.uk/bwq/profiles/) to help inform public choice before taking a dip, Environment Agency officers will patrol the surrounding area, looking for obvious sources of pollution entering the watercourse as well as inspecting water company pipes and other types of equipment that discharges water into the river.

Background

450 bathing waters in England were sampled last year and classified as either Excellent, Good, Sufficient or Poor. These classifications and information about water quality will be displayed at each bathing water and on bathing water profiles available to access on the Environment Agency’s Swimfo website.

The Environment Agency took 7,420 samples during the 2024 bathing season. The Environment Agency takes up to 20 water samples at each of England’s designated bathing waters during the season.

Our standards for bathing waters come from guidelines produced by the World Health Organisation (WHO) and are science based. They have been adopted by many countries through the EU Bathing Water Directive, which England’s Bathing Water Regulations are based on.
Maps of UK Freeports
Source: gov.uk (2025-10-14)

These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them.

Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

The Freeport tax sites are marked on these maps for convenience only and to provide an overview. They do not show the legal boundaries of the Freeport tax sites.

The map of Solent Freeport dated 23 June 2022 replaces the previous map of Solent Freeport dated 21 February 2022.

The map of Humber Freeport dated 17 November 2023 replaces the previous map of Humber Freeport dated 21 February 2022.

You can also check previous maps of UK freeports on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240105145019/https://www.gov.uk/government/publications/maps-of-uk-freeports).

Check the full list of Freeport maps and the Freeport tax site locations within them (https://www.gov.uk/government/collections/maps-of-freeports-and-freeport-tax-sites).
British Embassy Montevideo
Source: gov.uk (2025-10-03)

The British Embassy in Uruguay maintains and develops relations between the UK and Uruguay.

We work closely with the Uruguayan government to uphold strong international institutions, reduce barriers to international trade, combat climate change and support human rights.

Find out more on our UK and Uruguay news page (https://www.gov.uk/world/uruguay/news).

We provide services to British nationals living in and visiting Uruguay. You can access UK government services while in Uruguay (https://www.gov.uk/world/uruguay).

If you’re travelling in Uruguay, see our Uruguay travel advice (https://www.gov.uk/foreign-travel-advice/uruguay).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:

ill, injured, or involved in a crime

with a British person who’s died

Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/uruguay/british-embassy-montevideo)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document):
- if the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf
- if you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel
If you are not a British citizen or have not had a British passport before
- if you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen)
- if you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/uruguay/british-embassy-montevideo).
Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Mr G Pollitt v Suez Recycling and Recovery UK Ltd: 2406226/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr G Pollitt v Suez Recycling and Recovery UK Ltd: 2406226/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/664c9252bd01f5ed32793f78/Mr_G_Pollitt_v_Suez_Recycling_and_Recovery_UK_Limited_-_2406226_2023.pdf).

Read the full decision in Mr G Pollitt v Suez Recycling and Recovery UK Ltd: 2406226/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/677fcf1999c93b7286a39866/Mr_G_Pollitt_v_Suez_Recycling_and_Recovery__UK__Limited_-_2406226_2023_.pdf).

Read the full decision in Mr G Pollitt v Suez Recycling and Recovery UK Ltd: 2406226/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6908c482ef26c341988b25ca/G_Pollitt_v_Suez_Recycling_and_Recovery__UK__Limited_-_2406226_2023_-_Judgment.pdf).
STARK Building Materials UK 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 STARK Building Materials UK 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 STARK Building Materials UK 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.
Evaluation of the Employment Allowance
Source: gov.uk (2025-05-28)

HM Revenue and Customs commissioned Ipsos to evaluate the Employment Allowance.

HM Revenue and Customs commissioned Ipsos to undertake a thorough and independent evaluation of the impact of the Employment Allowance. The research was conducted in 2022, prior to the changes to Employment Allowance which came into force in April 2025.

The research comprised 3 strands:
- a telephone survey of 1,264 employers (including 655 claimants, 104 previously eligible claimants, 402 non-claimants, and 100 past claimants, conducted between 30 May and 28 July 2022)
- econometric analysis to establish the causal effects of the Employment Allowance on the key outcomes of interest
- 20 in-depth, semi-structured interviews (including 8 claimant interviews, 6 past claimants/previously eligible claimant interviews and 6 non-claimant interviews, conducted between 10 August and 1 September 2022)
The evaluation aimed to:
- assess whether the Employment Allowance is helping organisations that wish to grow with the cost of employment
- assess whether the relief is encouraging business growth and overall levels of UK employment
- identify the direct and indirect effects of the Employment Allowance on the labour market
- explore whether the Employment Allowance is appropriate (i.e. whether other forms of support would have been better)
- establish if the Employment Allowance is proportionate
- assess whether the relief generates wider economic impacts
- understand the impact of the Employment Allowance during the COVID-19 pandemic
- provide a useful evidence base to review the policy and inform decisions on future improvements
The views in this report are the authors’ own and do not necessarily reflect those of HMRC.
H Willett v Chislet Church Of England Primary School and Kent County Council: 2306354/2020
Source: gov.uk (2025-11-20)

Employment Tribunal decision.

Read the full decision in H Willett v Chislet Church Of England Primary School and Kent County Council: 2306354/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/691dc6eb2c6b98ecdbc50087/H_Willett_-v-_Chislet_Church_Of_England_Primary_School__Kent_County_Council_2306354-2020_Strike-Out_Judgment_11.10.25.pdf).
​​​Planning Reform Working Paper: Speeding Up Build Out ​​
Source: gov.uk (2025-05-24)

​​This paper invites views on further action the government could take to encourage a faster build out rate. ​

The government is committed to getting Britain building again. This paper forms part of a series of working papers on different aspects of planning and housing market reform, designed to inform further policy development in collaboration with the wider sector.

It proposes options to incentivise a faster rate of build out and poses questions on how this could be achieved.

Contact

For any enquiries about this working paper, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

How to respond

​This working paper and consultation is intended to inform discussions with the sector, to determine whether and how to take these proposals forward. Alongside these discussions, we welcome responses to the series of questions that are posed at the end of the paper. Please note that we have set a deadline for responses to be submitted to this working paper by 11:59pm on Monday 7 July.

​Citizen Space is the department’s preferred route for receiving responses. We strongly encourage responses to be made via Citizen Space, particularly from organisations with access to online facilities such as local planning authorities, representative bodies and businesses.

​Using Citizen Space greatly assists our analysis of responses, enabling more efficient and effective consideration of the issues raised.

​Planning Reform Working Paper: Speeding Up Build Out - Ministry of Housing, Communities and Local Government (https://consult.communities.gov.uk/housing-markets-and-strategy/planning-reform-working-paper-speed-up-build-out/)

If you cannot respond via Citizen Space, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Written responses should be sent to:

Planning Policy Consultation Team Planning DirectoratePlanning Policy DivisionMinistry of Housing, Communities and Local GovernmentFloor 3Fry Building2 Marsham StreetLondonSW1P 4DF

When you respond, it would be very useful if you can confirm whether you are replying as an individual or submitting an official response on behalf of an organisation and include:
- your name
- the name of your organisation (if applicable)
Make it clear which question each comment relates to and ensure that the text of your response is in a format that allows copying of individual sentences or paragraphs, to help us when considering your view on particular issues.
Carers in Hertfordshire
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 Carers in Hertfordshire 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 Carers in Hertfordshire 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
- 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.
Table of cases
Source: gov.uk (2025-04-01)

Section last updated: April 2025.

Notes:

For EPO decisions, see separate list below.

“SHB” indicates a Secretariat Hearing Box number (old Office numbering system).

The Reports of Patent, Design and Trade Mark Cases (RPCs) have been published since 1884. For those published between 1884 and 1955, the first number of the RPC citation refers to the Volume number, where Volume 1 was published in 1884, Volume 2 in 1885 etc. From 1956 onwards, the year is provided instead.

In 2001, Sweet & Maxwell (then publishers of the RPCs on behalf of the Office) changed the way in which cases are cited. For citations up until the end of 2000, the final number of the citation refers to the page number in that year’s volume. From the beginning of 2001, the final number refers to case number in that year’s volume. This numbering system applies to the RPCs and to Sweet & Maxwell reports cited from the beginning of 2001, including FSRs and EPORs.

** recently added

EPO Decisions referred to in the Manual
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v TIMOTHY BUNTING [2025] UKUT 00096 (TCC)
Source: gov.uk (2025-03-24)

Upper Tribunal Tax and Chancery decision of MRS JUSTICE JOANNA SMITH and JUDGE NICHOLAS ALEKSANDER on 19 March 2025

Read full decision The Commissioners of His Majesty’s Revenue and Customs v Timothy Bunting (https://assets.publishing.service.gov.uk/media/67e11fbfc6194abe97358c7f/HMRC_v_Timothy_Bunting_Final_Decision_.pdf)

CAPITAL GAINS TAX – entitlement to loss relief under s253 TCGA 1992 following capitalisation of loan – appeal allowed