theodi/ndl-core-corpus huggingface dataset:
Accounting Officer templates
Source: gov.uk (2025-10-28)

Templates for Accounting Officers and list of Accounting Officers appointed by HM Treasury.

Each organisation in central government must have an Accounting Officer, which is usually the senior official in the organisation.

Accounting Officers must be able to assure Parliament and the public of high standards of probity in the management of public funds.

The Treasury maintains policy oversight throughout. Departments and organisations must always notify the Treasury Officer of Accounts directly, in advance, of any changes to all Accounting Officer designations.

This applies to Departments’ AO designations as well as those appointed by HM Treasury.

There should be no gap between one Accounting Officer leaving and another being appointed.

Please contact TAO Enquiries (mailto:xxx@xxx.xx) with any questions on Accounting Officer appointments.

Further information

For advice on audit, risk assurance and fraud, read:
- Audit and risk assurance handbook (https://www.gov.uk/government/publications/audit-committee-handbook)
- Assurance frameworks guidance (https://www.gov.uk/government/publications/assurance-frameworks-guidance)
- Risk management assessment framework (PDF, 345 KB) (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/191516/Risk_management_assessment_framework.pdf)
- Major project authority: integrated assurance (PDF, 565 KB) (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/207226/Major_Projects_Authority___Integrated_Assurance.pdf)
- Fraud and the government internal auditor (PDF, 201 KB) (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/207217/Fraud_and_the_Government_Internal_Auditor.pdf)
- Tackling internal fraud (http://webarchive.nationalarchives.gov.uk/20130129110402/http:/www.hm-treasury.gov.uk/d/managing_the_risk_fraud_guide_for_managers.pdf.pdf)
- Tackling external fraud (PDF, 528 KB) (http://www.nao.org.uk/wp-content/uploads/2013/02/Tackling_External_Fraud.pdf)
Use of evidence generated by software in criminal proceedings
Source: gov.uk (2025-01-21)

We welcome views on how the current presumption concerning the admissibility of computer evidence is working in practice, and whether it is fit for purpose.

This call for evidence is to help us better understand how the current presumption concerning the admissibility of computer evidence is working in practice, and whether it is fit for purpose in the modern world.

We welcome views from organisations and individuals with experience of the criminal justice system, along with those with expertise in computers/software and the usage of the evidence generated from them.
Better Health: Rewards - summary of pilot results
Source: gov.uk (2025-08-01)

A summary of the results from the Better Health: Rewards pilot alongside supplementary analysis from the Department of Health and Social Care.

This publication summarises the findings of the Better Health: Rewards pilot (https://www.gov.uk/government/news/government-backs-new-scheme-to-improve-peoples-health-in-wolverhampton) that took place in Wolverhampton between 17 February 2023 and 13 October 2023.

The pilot was structured as a randomised control trial, and tested whether a government-backed financial health incentives scheme could support people to improve their diet and physical activity behaviours.

The pilot underwent evaluation by the Behavioural Insights Team (BIT). BIT is an independent consultancy who acted as an evaluator of the pilot.

This publication includes:
- a report summarising the results of the Better Health: Rewards pilot
- Department of Health and Social Care (DHSC) supplementary physical activity analysis
- DHSC supplementary physical activity data tables
The summary report provides an overview of how the pilot worked and the main findings, including the impact of using financial incentives on participants’ diet and physical activity behaviours.

The DHSC supplementary physical activity analysis document provides the results of re-running the physical activity analysis using a larger sample, and the approach for doing so.

The DHSC supplementary physical activity data tables outline the data that underpins this analysis.

These documents should be read alongside the full evaluation report (https://www.bi.team/publications/evaluation-financial-incentives-scheme-to-support-healthy-eating-and-physical-activity) on the BIT website.
Derby County Football Club 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 Derby County Football Club 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 Derby County Football Club Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DESNZ: business appointment rules advice, January to March 2025
Source: gov.uk (2025-06-26)

Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

This page provides information about outside appointments or employment taken up by former members of the Department for Energy Security and Net Zero (DESNZ). It covers former staff at senior civil service levels SCS1 and SCS2 and equivalents and which fall within the scope of the business appointment rules (https://www.gov.uk/guidance/crown-servants-new-jobs-and-business-appointments). It also covers special advisers of equivalent level.
Design forms and fees
Source: gov.uk (2025-04-06)

List of design forms and fees.

Use this guide to find details of all our design forms, cost for paper filed designs transactions and when they were last updated.

All Intellectual Property Office fee bearing forms should be filed with the appropriate fee.

How to pay us

Information on how to pay (https://www.gov.uk/government/publications/intellectual-property-office-how-to-pay-us) by card, cheque, bank transfer or deposit account is available in a supporting detailed guide.
Ms W Yan v Westminster City Council: 2216203/2023
Source: gov.uk (2025-02-04)

Employment Tribunal decision.

Read the full decision in Ms W Yan v Westminster City Council: 2216203/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/679b75ee15f01fdf8e05e7de/Ms_Weigang_Yan_v_Westminster_City_Council_-_2216203-2023.pdf).
Mrs M McDowall v  Glasgow City Council and Cordia (Services) LLP: 114860/2009
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mrs M McDowall v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67d997cba87d546feeda01b0/Mrs_M_McDowall_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_-_Judgment.pdf).
Sportradar / IMG Arena merger inquiry
Source: gov.uk (2025-11-03)

The Competition and Markets Authority (CMA) investigated the anticipated acquisition by Sportradar Group AG of IMG Arena US Parent, LLC.

Statutory timetable

Phase 1

CMA clearance decision

3 October 2025: The CMA has cleared the anticipated acquisition by Sportradar Group AG of IMG Arena US Parent, LLC.
- Full text decision (PDF, 250KB) (https://assets.publishing.service.gov.uk/media/6908720ac0dc8f124841750f/Sportradar-IMGA_full_text_decision__4.pdf) (3.11.25)
Launch of merger inquiry

29 August 2025: The CMA announced the launch of its merger inquiry by notice to the parties.
- Commencement notice (PDF, 86KB) (https://assets.publishing.service.gov.uk/media/68b001832f18566482155901/_Commencement_notice_.pdf) (29.8.25)
Invitation to comment: closed

11 July 2025: The CMA is issuing this preliminary ‘invitation to comment’ to allow interested parties to submit to the CMA any initial views on the impact that the transaction could have on competition in the UK. The CMA has not yet launched its formal investigation into this transaction. This invitation to comment is the first part of the CMA’s information-gathering process.

To assist it with this assessment, the CMA invites comments on the transaction from any interested party.

Contact

Please send written representations about any competition or public interest issues to xxx@xxx.xx (mailto:xxx@xxx.xx).

Privacy notice

Your name and contact details are your personal data. In collecting, receiving, storing, accessing and using your personal data, the CMA, as controller, is processing your personal data. The CMA processes personal data in accordance with data protection law. The CMA is processing your personal data so that it can contact you again, should it need further help or information from you, in order to carry out its merger work under Part 3 of the Enterprise Act 2002. For more information about how the CMA processes personal data and your rights relating to that data, please see our Privacy notice (https://www.gov.uk/government/organisations/competition-and-markets-authority/about/personal-information-charter).
Miss H Abdullahi v The Christian Care Trust: 3313520/2023
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Miss H Abdullahi v The Christian Care Trust: 3313520/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6800eef80b24153af1e7c708/Miss_H_ABDULLAHI_v_THE_CHRISTIAN_CARE_TRUST_3313520_2023_Judgment.pdf).
Cotham Gardens Primary School (Bristol): warning notice
Source: gov.uk (2025-02-24)

Warning notice to Cotham Gardens Primary School Ltd in relation to Cotham Gardens Primary School.

Notice relating to: Cotham Gardens Primary School (https://get-information-schools.service.gov.uk/Establishments/Establishment/Details/138708)

URN: 138708

Notice issued to: Cotham Gardens Primary School Ltd

Reason for issue: ‘special measures’ Ofsted judgement (https://reports.ofsted.gov.uk/provider/21/138708)

DfE regional director: Lucy Livings

DfE regional director office: South West

Local authority: Bristol City Council
Mr K Best v Glasgow City Council: 4108150/2019
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mr K Best v Glasgow City Council: 4108150/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67f7cd5049d2ffceecef3033/Mr_K_Best_v_Glasgow_City_Council_-_4108150.2019_-_Judgment.pdf).
Mr B Ahmedou v JPMorgan Asset Management (UK) Ltd and others: 2200461/2019
Source: gov.uk (2025-07-11)

Employment Tribunal decision.

Read the full decision in Mr B Ahmedou v JPMorgan Asset Management (UK) Ltd and others: 2200461/2019 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6871247410d550c668de3ee6/Mr_B_Ahmedou_v__JPMorgan_Asset_Management__UK__Limited___Others_-_2200461-2019_-_Redacted_judgment.pdf).
Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 and 2214044/2023
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 - Interim Relief (https://assets.publishing.service.gov.uk/media/654237701f1a60000d360bbc/Mrs_S_Messi__vs_Alvarez___Marsal_Europe_LLP.pdf).

Read the full decision in Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 and 2214044/2023 - Reasons (https://assets.publishing.service.gov.uk/media/668d1221899a6f92e5d9cf62/Sandra_Messi_v_Alvarez___Marsal_Europe_LLP_-_2214057-2023___2214044-2023_-_Reasons.pdf).

Read the full decision in Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 and 2214044/2023 -Judgment with Reasons (https://assets.publishing.service.gov.uk/media/676a9ba53229e84d9bbdea4d/Ms_S_Messi_v_Alvarez___Marsal_Europe_LLP_-_2214044-2023___2214057-2023.pdf).

Read the full decision in Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 and 2214044/2023 - Costs (https://assets.publishing.service.gov.uk/media/68b95be0d723ba6f74dba9a7/Ms_S_Messi_v_Alvarez___Marsal_Europe_LLP_-_2214044-2023___2214057-2023_-_Costs.pdf).

Read the full decision in Mrs S Messi v Alvarez and Marshal Europe LLP: 2214057/2023 and 2214044/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68e52429750fcf90fa6ffebd/Sandra_Messi__v_Alvarez___Marsal_Europe_LLP_-_2214044-2023____2214057-2023_-_Reconsideration.pdf).
UK armed forces biannual diversity statistics: April 2025
Source: gov.uk (2025-06-12)

This is a biannual publication containing statistics on diversity declaration and representation of protected characteristics for military personnel employed by the Ministry of Defence.

This is a biannual publication containing statistics on diversity declaration and representation of protected characteristics for military personnel employed by the Ministry of Defence.

Diversity statistics replaces a number of previous MOD tri-service publications including the Diversity Dashboard (Military), Annual and Quarterly Personnel Reports, Service Personnel Bulletin 2.01, Annual maternity report and the UK Reserve Forces and Cadets report, which can now be found in this publication.
Flat 49, Hartington Court, Lansdowne Way, London SW8 2ED: LON/00AY/F77/2025/0022
Source: gov.uk (2025-03-26)

Residential Property Tribunal Decision of Judge Robert Latham and Mrs Alison Flynn MA MRICS on 21 March 2025

Read the full decision in Flat 49, Hartington Court, Lansdowne Way, London SW8 2ED: LON/00AY/F77/2025/0022 (https://assets.publishing.service.gov.uk/media/67e185b770323a45fe6a7035/Hartington_Court_-_FR27.pdf). Read the extended reasons in Flat 49, Hartington Court, Lansdowne Way, London SW8 2ED: LON/00AY/F77/2025/0022 (https://assets.publishing.service.gov.uk/media/67e185d664220b68ed6a7046/Hartington_Court_-_Extended_reasons__21.3.25_.pdf).
Mrs J Thompson v Valve Components Ltd (In Administration): 4104969/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs J Thompson v Valve Components Ltd (In Administration): 4104969/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68483149944a600f13bcb88b/Mrs_J_Thompson_v_Valve_Components_Ltd__In_Administration__-_4104969.2024_-_Judgment.pdf).
Anti-Money Laundering and Counter-Terrorist Financing Supervision Reform: Duties, Powers, and Accountability Consultation
Source: gov.uk (2025-11-06)

This consultation covers subsidiary considerations related to the FCA taking over professional services firms' anti-money laundering and counter-terrorist financing supervision.

This document seeks feedback on proposals to reform the supervision of anti-money laundering and counter-terrorist financing (AML/CTF) compliance among professional services businesses.

The government has decided that the Financial Conduct Authority (FCA) should take over responsibility for AML/CTF supervision of legal, accountancy, and trust and company service providers.

This document sets out proposals for the key duties, powers, and accountability mechanisms that the FCA will need to be an effective supervisor of professional services businesses, as well as the legislative changes to enact these. It asks respondents for their view on whether these are the right changes to make.

The Government invites responses on the specific questions raised. The questions can be found throughout the document and are listed in full in Annex C.

This consultation will run from 6th November 2025 to 24th December 2025. Responses can be sent to xxx@xxx.xx (mailto:xxx@xxx.xx)
Berwicks 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 Berwicks 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 Berwicks Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Previous breach of UK immigration laws: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on considering a previous breach of immigration laws.

UK Visas and Immigration guidance for staff on the process when an application for entry clearance, permission to enter or permission to stay must or may be refused, or when it may be cancelled on grounds of a previous breach of UK immigration laws.
Mrs N Mason v Kent County Council: 2303994/2020
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in Mrs N Mason v Kent County Council: 2303994/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d26221ca266424b221b160/Mrs_N_Mason_v_Kent_County_Council_2303994-2020__so_jud_pub.pdf).
Natural England's Strategy: Underpinning Evidence
Source: gov.uk (2025-11-06)

Key evidence underpinning the Natural England strategy.

Each of the outcomes in the Natural England strategy (https://www.gov.uk/government/publications/natural-englands-strategy-recovering-nature-for-growth-health-and-security) is grounded in evidence and responds to urgent environmental, social and economic challenges.

This summaries the key evidence that explains why we are focussing on what we are.
Mr D Gondalia v Green Motion Leicester: 6021664/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr D Gondalia v Green Motion Leicester: 6021664/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67bc49694ad141d908353435/Diviyesh_Gondalia_v_Green_Motion_Leicester.6021664.2024.SOJ.UDL.pdf).
242 Group Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We 242 Group Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 242 Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
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.
K Mawdsley v TRM Electronics Ltd: 6011011/2024
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in K Mawdsley v TRM Electronics Ltd: 6011011/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67bc9393ba253db298782cf6/K_Mawdsley_v_TRM_Electronics_Limited_-_6011011_2024_-_Judgment.pdf).

Read the full decision in K Mawdsley v TRM Electronics Ltd: 6011011/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6835b665214f7f554cf6930d/K_Mawdsley_v_TRM_Electronics_Ltd__6011011_2024_.pdf).
Mr D Bell v GRA Civils Ltd: 3302066/2023
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr D Bell v GRA Civils Ltd: 3302066/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6865366b3b77477f9da072a6/Mr_D_Bell_-_v_-_GRA_CIVILS_LTD___-_3302066-2023_-_Judgment.pdf).
CTM40513 - Particular bodies: registered societies: payments not distributions
Source: gov.uk (2025-09-16)


CTA10/S1055 and S1056

The following are, by statute, not treated as distributions for CT purposes.

Interest and share dividends: CTA10/S1055

This applies to

• interest paid by a registered society in respect of any mortgage, loan, loan stock or deposit, and

• any sum paid by way of dividend, bonus, interest or otherwise
- that is paid to a shareholder in a registered society, and
- is paid by reference to the shareholder’s holding in the society’s capital.
Both types of payment are treated as interest paid under a loan relationship, see CTM40565 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40565) and are paid gross.

Dividend and bonus relating to transactions: CTA10/S1056

This applies to

• a dividend or bonus granted by a registered society, and

• CTA09/S132, see CTM40515 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40515), allows the dividend or bonus to be deducted in computing trading income of the society.

See CTM405890 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm405890) regarding agricultural and fishing co-operatives.

For details of the treatment of all of these types of payment in the hands of the recipient, see CTM40530 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40530) and for details of the returns required to be made by the society in respect of interest and share dividends, see CTM40525 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40525).
Sandy Bay Holiday Park, Canvey Island, Essex,  SS8 0EL: CAM/22UE/PHI/2025/0672, 0673, 0675,  0676 & 0677
Source: gov.uk (2025-11-27)

Eastern Region, Judge JR Morris and Regional Surveyor M Hard IAAV (Hons) FRICS on 29 September 2025

Read the full decision in Sandy Bay Holiday Park, Canvey Island, Essex, SS8 0EL: CAM/22UE/PHI/2025/0672, 0673, 0675, 0676 & 0677 (https://assets.publishing.service.gov.uk/media/68de5818ef1c2f72bc1e4d1a/Sandy_Bay_Canvey_Island_SS8_0EL.pdf).

Read the full corrected decision in Sandy Bay Holiday Park, Canvey Island, Essex, SS8 0EL: CAM/22UE/PHI/2025/0672, 0673, 0675, 0676 & 0677 - Corrected (https://assets.publishing.service.gov.uk/media/68ee1204e7b6794c076bbddb/Sandy_Bay_Canvey_Island_SS8_0EL_Corected.pdf).

Read the full decision in Sandy Bay Holiday Park, Canvey Island, Essex, SS8 0EL: CAM/22UE/PHI/2025/0672, 0673, 0675, 0676 & 0677 - Appeal (https://assets.publishing.service.gov.uk/media/691c7939e39a085bda43eefe/Sandy_Bay_Canvey_Island_SS8_0EL_Appeal.pdf).
Matravers School
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 Matravers School 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 Matravers School 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Up to 2 weeks of paid leave for attendance of annual camps.

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.
SPM181500 - Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: who is the employer
Source: gov.uk (2025-04-06)


Although the legislation makes it clear that the person who is liable to pay the secondary (employer) Class 1 NICs is the employer for SMP/SAP/SPP/ShPP/SPBP/SNCP purposes, it may not always be easy to:
- identify the liable employer, or
- decide if an organisation is a:
- single business, or
- collection of separate businesses.
It will sometimes be necessary to consider other factors such as:
- who the employee’s contract of service is with
- who pays the employee
- whether employees are moved from one part of the organisation to another
- whether there is a bank account for each part of an organisation or a single one for the organisation as a whole, or
- whether there is a profit and loss account for each part of an organisation or only one for the organisation as a whole.
International Climate Finance supplementary guidance: additionality and attribution
Source: gov.uk (2025-09-26)

This guidance explains how to account for additionality and attribution when reporting International Climate Finance (ICF) results.

This document is intended as supplementary guidance, to be read alongside the International Climate Finance (ICF) key performance indicator (KPI) methodologies.

Additionality and attribution are important adjustments to ensure we do not overestimate the results that are being achieved through UK ICF. For the Technical Assistance indicators, a contribution approach may be required, as it is often not feasible to quantify attribution for those results.
UK and Guatemala strengthen cooperation to combat smuggling
Source: gov.uk (2025-07-23)

The British Embassy held a meeting with the Superintendent of the Guatemalan Tax Administration (SAT) to explore opportunities for collaboration on key issues such as combating smuggling, trade facilitation, and technological innovation in tax collection.

During the meeting between the British Ambassador, Juliana Correa, and Superintendent Werner Ovalle, priority topics for both nations were discussed, including strengthening institutional capacities to combat smuggling, a problem that affects both tax collection and British companies in sectors such as pharmaceuticals and alcoholic beverages.

The United Kingdom reaffirmed its commitment to the values of transparency, innovation, and legality, highlighting its experience in using technologies such as open banking to facilitate tax compliance. The SAT was presented with the possibility of collaborating with British companies to explore digital solutions that improve tax collection efficiency.
HIV Action Plan for England, 2025 to 2030
Source: gov.uk (2025-12-05)

This plan sets out how the government will reach its ambition of ending new HIV transmissions by 2030.

The HIV Action Plan 2025 to 2030 sets out how the government will enable every level of the healthcare system to work together to engage everyone in prevention, testing and treatment, tackle stigma, and reach our ambition to end new HIV transmissions by 2030. The plan sets out a clear framework for action, focusing on 5 core priorities:
- Prevent - prevent HIV transmission through equitable access to HIV prevention services.
- Test - scale up testing to reduce transmission and protect people’s health.
- Treat - rapidly linking and retaining people living with HIV in care, ensuring individuals can live healthy lives and cannot pass it on.
- Thrive - address stigma and improve the quality of life for people living with HIV.
- Collaborate - strengthen the healthcare system to improve HIV and wider sexual health.
These priorities cover a range of actions, including:
- commissioning a new national HIV Prevention England programme
- continuing the success of the blood-borne virus emergency department opt-out testing programme
- expanding digital provision of HIV testing through a trial in the NHS App
- commencing the first ever national retention and re-engagement initiative
The progress of the plan will be assessed annually through the monitoring and evaluation framework, developed by the UK Health Security Agency (UKHSA). This will include a specific focus on measuring progress for 5 populations where inequalities persist and risk remains high.

We have also extended Professor Kevin Fenton’s role as government’s chief advisor on HIV, to drive progress towards our 2030 ambition.
Mr H Lane v DND Group Ltd (under Company Voluntary Arrangement): 6023390/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mr H Lane v DND Group Ltd (under Company Voluntary Arrangement): 6023390/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680a2d5f9b25e1a97c9d845d/Mr_H_Lane_v_DND_Group_Limited_-_6023390_2024_-_Judgment.pdf).
CW2 (IMM) for representation, disbursement limit extension (CW3C), review of refusal (CW4): immigration forms
Source: gov.uk (2025-02-03)

Controlled work application forms: representation - CW2 (IMM), extension of disbursement limit - CW3C  (IMM), review of refusal - CW4 (IMM).

Forms for the solicitor and client in controlled legal representation (CLR) cases - immigration.

The electronic versions of the forms can be used on all occasions that a CW3 application is necessary for a controlled work matter in the immigration and asylum categories.

The electronic versions of the forms offer the following benefits:
- tips for submission and completion
- validation of totals
- clear sections to provide the information we need
- links to the relevant guidance
- the application can be completed/saved electronically and submitted directly via email
- removes the necessity to print and scan the paper based form in order to submit the application via email, thus saving time. Electronic signatures are acceptable.
- allows LAA Caseworkers to process applications in a quicker time. This means more applications can be processed using this form and the turnaround time to receive a decision can be improved.
Complaints procedure
Source: gov.uk (2025-03-20)

How you can complain about the Independent Review Mechanism (IRM). You cannot complain about an IRM panel review’s recommendation, or a fostering service provider’s or adoption agency’s decision.

Who can complain

Use this complaints procedure if you’re:
- an applicant
- a fostering service provider
- an adoption agency
What you can complain about

You can only use this complaints procedure to complain about:
- IRM’s level of service
- the review panel’s behaviour
- a caseworker’s behaviour
What we cannot help you with

You cannot complain to us about the:
- fostering service provider or adoption agency’s final decision - the IRM’s role is to review the recommendation made by the fostering service provider or adoption agency, but the final decision rests with that body and it is not obliged to accept the IRM’s recommendation
- IRM review panel’s recommendation or the grounds on which this is reached - this includes the minutes of the panel, unless there is a clear factual error such as the name or role of a person
We may stop responding to you if you:
- keep on contacting us after we’ve closed your complaint
- use abusive or threatening language or are unreasonable
How you can complain

Contact us as soon as possible - most complaints can be resolved informally.

If we cannot deal with your complaint informally, write to or email the IRM contract manager and tell us what your complaint is about and the outcome you’re seeking in order to resolve your complaint (stage 1 complaint).

You’ll receive a written response from the contract manager, usually within 7 days.

If you’re unhappy with the outcome, write back or email the contract manager, explaining why and how you’d like us to resolve your complaint.

The service manager of the IRM will contact you and conduct an investigation into your complaint (stage 2 complaint).

You’ll receive a written response letting you know the outcome, usually within 14 days (we’ll tell you if we think it will take longer).

If you’re unhappy with the stage 2 outcome, you can complain to the Parliamentary and Health Service Ombudsman.

Contact details

Independent Review MechanismPO Box 572LeedsLS7 9FH

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

Call xx-xxxx-xxxx

Lines are open from 9:30am to 12:30pm, Monday to Friday. Where possible, consider contacting us by email.

Parliamentary and Health Service OmbudsmanMillbank TowerLondonSW1P 4QP

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

Call xx-xxxx-xxxx

Lines are open from Monday to Thursday from 8:30am to 5pm and on Friday from 8:30am to 12pm, except on bank holidays.

Complain about the contract manager

If you want to complain about the contract manager, send an email to xxx@xxx.xx (mailto:xxx@xxx.xx) for the attention of the service manager.

As complaints about the contract manager will be dealt with by the service manager, they will go direct to stage 2.
Laser radiation: introduction and safety advice
Source: gov.uk (2025-03-18)

These documents include an introduction to lasers and laser safety and guidelines on the safety of hand-held laser pointers and laser pens.

The first document is an illustrated booklet giving an introduction to lasers and laser safety produced by Public Health England, predecessor to UKHSA. It includes information on laser beam interactions with the eye and skin, legislation governing laser use, laser classification, and practical laser safety.

The second document describes the properties of laser radiation and provides safety advice on devices such as laser pointers and laser pens.
DSIT: special advisers' gifts, hospitality and meetings, July to September 2024
Source: gov.uk (2025-01-30)

Data on gifts and hospitality received by special advisers, and meetings they attended with senior media figures.

The Department for Science, Innovation and Technology (DSIT) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk:
- Special advisers’ gifts, hospitality, travel and meetings with external organisations (https://www.data.gov.uk/dataset/8c1503d0-3fc3-4427-a0c8-98bcb6ce6281/dsit-senior-officials-business-expenses-hospitality-and-meetings)
Finland: lawyers
Source: gov.uk (2025-10-23)

Lists of English-speaking lawyers and notaries for UK nationals in Finland.

The Foreign, Commonwealth and Development Office (FCDO) does not accept any liability to any person or company for any financial loss or damage arising from the use of this information or from any failure to give information.
Salmonid and freshwater fisheries statistics for 2024
Source: gov.uk (2025-09-23)

Fisheries statistics report and data tables for commercial and recreational fisheries in England and Wales.

Fisheries statistics report and data tables for commercial net and trap fisheries capturing salmon, sea trout, eel, smelt and lamprey. Also includes recreational salmon and sea trout fisheries.

Includes declared catches for salmon, sea trout, eels, smelt and lamprey by rods, nets and other instruments.

See data.gov.uk for the salmonid and freshwater fisheries statistics data tables (https://www.data.gov.uk/dataset/d8d55ec7-aead-4a25-9e3f-aa4c74a6529f/salmonid-and-freshwater-fisheries-statistics-supplementary-data-tables).

See previous reports in the collection Salmonid and freshwater fisheries statistics: reports (https://www.gov.uk/government/collections/salmonid-and-freshwater-fisheries-statistics-reports-and-supplementary-data-tables).
Apply for approved gate check status for travel carriers
Source: gov.uk (2025-03-28)

Air, sea and rail carriers can apply for approved gate check status to reduce charges for passengers without adequate documents.

Travel carriers can apply for approved gate check (AGC) status. AGC status means that they will not have to pay certain charges should they transport a passenger who does not hold adequate documents.

‘Approved gate check (AGC) status: a guide for carriers’ explains:
- what carriers need to do to get AGC status
- how to apply
- what to expect from a Home Office AGC inspection
To apply for new AGC status, or following the cancellation of AGC status on grounds of performance, fill in the ‘Application for approved gate status’.

To apply following the suspension of AGC status on the grounds of non-operation of a route, fill in the ‘Reapplication for approved gate status following suspension of operation’.

We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
Ms K Herbert v Main Group Services Ltd: 3310773/2022
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Ms K Herbert v Main Group Services Ltd: 3310773/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/64ae81ed8bc29f00132ccb82/Ms_K_Herbert_v_Main_Group_Services_Ltd_3310773.2022_FMH_Reserved_Judgment.pdf).

Read the full decision in Ms K Herbert v Main Group Services Ltd: 3310773/2022 - Remedy (https://assets.publishing.service.gov.uk/media/65981fb5614fa20014f3a988/Ms_K_Herbert_v_Main_Group_Services_Limited-_3310773-2022-_Remedy_Judgment.pdf).

Read the full decision in Ms K Herbert v Main Group Services Ltd: 3310773/2022 - Remedy (https://assets.publishing.service.gov.uk/media/66f6bccae84ae1fd8592eaba/Ms_K_Herbert_v_Main_Group_Services_Ltd-3310773-2022-Remedy_Judgment.pdf).

Read the full decision in Ms K Herbert v Main Group Services Ltd: 3310773/2022 - Costs (https://assets.publishing.service.gov.uk/media/68b5a684b0a373a01819fce3/Ms_K_Herbert_v_Main_Group_Services_Ltd_3310773.2022_Costs_Judgment.pdf).
Mr O Protsenko v Computer Solutions Pembs Ltd: 6018981/2024
Source: gov.uk (2025-03-17)

Employment Tribunal decision.

Read the full decision in Mr O Protsenko v Computer Solutions Pembs Ltd: 6018981/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67d7eb94d29c27fe69fe92ce/6018981.2024_-_O_Protsenko_v_Computer_Solutions_Pembs_Ltd_Judgment.pdf).
Forecasts for the UK economy: May 2025
Source: gov.uk (2025-05-21)

A comparison of independent forecasts for the UK economy in May 2025.

Forecasts for the UK economy is a monthly comparison of independent forecasts.

Please note that this is a summary of published material reflecting the views of the forecasting organisations themselves and does not in any way provide new information on the Treasury’s own views. It contains only a selection of forecasters, which is subject to review.

No significance should be attached to the inclusion or exclusion of any particular forecasting organisation. HM Treasury accepts no responsibility for the accuracy of material published in this comparison.

This month’s edition of the forecast comparison contains short-term forecasts for 2025 and 2026, as well as medium-term forecasts from 2025 to 2029, and financial year 2025-26 to 2029-30.