theodi/ndl-core-corpus huggingface dataset:
Mr S Geczy v Chasing Change Ltd T/a Remedy Coffee Shop: 1806828/2024
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mr S Geczy v Chasing Change Ltd T/a Remedy Coffee Shop: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67b31f3b4a80c6718b55be0d/Mr_S_Geczy_v_Chasing_Change_Ltd_trading_as_Remedy_Coffee_Shop_1806828_2024.pdf).

Read the full decision in Mr S Geczy v Chasing Change Ltd T/a Remedy Coffee Shop: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67ceeb4d1e2f37b1f3fd13fb/1806828_Sebastian_Geczy_v_Chasing_Change_Ltd_trading_as_Remedy_Coffee_Shop.pdf).
Commonhold White Paper
Source: gov.uk (2025-03-19)

The Commonhold White Paper sets out government’s proposal for how the reformed commonhold model will operate in England and Wales.

Commonhold was first introduced in England and Wales in 2002 but has failed to be used as a widespread form of homeownership. In 2020, the Law Commission published a report on reinvigorating commonhold as an alternative to leasehold ownership.

This paper sets out how this reformed commonhold model will operate, the government’s position on the Law Commission’s recommendations and the next steps for establishing commonhold as the default tenure in England and Wales.
Bibic
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 Bibic 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 Bibic recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The UK stands ready to support steps towards a durable peace in DRC: UK statement at the UN Security Council
Source: gov.uk (2025-06-27)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on the Democratic Republic of the Congo.

President, let me make three points.

First, the United Kingdom commends efforts by the African Union, United States and Qatar to negotiate the peaceful resolution to the conflict and also commends the continued engagement of DRC and Rwanda.

DRC and Rwandan Foreign Ministers have been meeting today in Washington to sign a peace agreement.

The UK welcomes this significant step forward on the road to a durable peace.

Focus will now rightly turn its swift implementation.

And the UK stands ready to support this process.

Second, the United Kingdom remains deeply concerned by the M23’s continued obstructions of MONUSCO’s ability to deliver its mandate.

We thank SRSG Keita for her continued engagement with the Security Council on this issue.

Though the M23 released MONUSCO fuel trucks earlier this month, the United Kingdom emphasises that all restrictions affecting the delivery of MONUSCO’s mandate should be lifted immediately, in line with resolution 2773 which was adopted unanimously by this Council.

Third, the United Kingdom is concerned by the humanitarian crisis and significant protection challenges in eastern DRC. We remain committed to supporting the most vulnerable.

To this end, my Foreign Secretary announced an uplift of over $18 million in UK support to the humanitarian response in eastern DRC during his visit to Kinshasa earlier this year.

We are also alarmed by the continued reports of summary executions and sexual violence.

According to UNICEF, a child is reportedly raped every half hour in eastern DRC.

We urge all parties to uphold their obligations under international humanitarian law, including the protection of civilians and humanitarian access.

President, it is time for diplomacy to deliver a long-term solution to conflicts in the Great Lakes region.

We now urge Rwanda and the DRC to engage in good faith on the implementation of the peace agreement in order to bring about a more secure and prosperous future.

One which the region has long worked towards, with the support of MONUSCO, and one which the people of the DRC greatly deserve.
Mr P Dickens v Nottinghamshire County Council: 2600625/2024
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in Mr P Dickens v Nottinghamshire County Council: 2600625/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/670513a6080bdf716392efbc/Mr_Paul_Dickens_v_Paul_Dickens_v_Nottinghamshire_County_Council_2600625.2024_Reserved_Judgment.pdf).

Read the full decision in Mr P Dickens v Nottinghamshire County Council: 2600625/2024 - Costs (https://assets.publishing.service.gov.uk/media/67aa239bacab8c9492a46225/Mr_P_Dickens_v_Nottinghamshire_County_Council_2600625.2024_Costs_Judgment.pdf).
Pre-Law LLP
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 Pre-Law LLP 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 Pre-Law LLP 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
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs L Downie v Cornerstone Community Care: 4112685/2019
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in Mrs L Downie v Cornerstone Community Care: 4112685/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67a9c812699d77bee014844f/4112685.2019_-_Mrs_L_Downie_v_Cornerstone_Community_Care__Judgment_Issued_17.05.2023.pdf).
CH840300 - Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: resistance to attending meetings
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Meetings can actually reduce the costs and length of a check, because so much more can be covered at a meeting than in prolonged correspondence.

Agents sometime consider that their clients’ interests are best served by declining to bring their client to a meeting. This is perfectly legal and does not necessarily mean the client has anything to hide, but it results in a level of engagement which is unnecessarily adversarial and less than desirable in a professional ‘Working Together’ relationship.

You should be careful to check that an objection to a meeting is not as a result of mobility issues. If it is, you should try and find an alternative approach such as arranging to meet at a suitable venue of the customer’s or agent’s choosing.

Although meetings can be extremely helpful in shortening or resolving a check we have no powers to insist on a meeting. EM1820 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em1820) provides more information about preparing for and holding meetings.
Mr S Patel v Wm Morrison Supermarkets Ltd: 2400088/2024
Source: gov.uk (2025-11-04)

Employment Tribunal decision.

Read the full decision in Mr S Patel v Wm Morrison Supermarkets Ltd: 2400088/2024 - Judgment (https://assets.publishing.service.gov.uk/media/690882abc0dc8f1248417529/Mr_S_Patel_v_Wm_Morrison_Supermarkets_Limited_-_2400088_2024.pdf).
Parliamentary Under-Secretary of State (Minister for Devolution, Faith and Communities)
Source: gov.uk (2025-09-15)

English devolution  Mayoral Combined Authorities and pan-regional bodies  Local and regional growth and investment Investment zones and freeports  High streets and towns   Communities and social cohesion Faith

- English devolution
- Mayoral Combined Authorities and pan-regional bodies
- Local and regional growth and investment
- Investment zones and freeports
- High streets and towns
- Communities and social cohesion
- Faith
Change of His Majesty's Ambassador to the Netherlands: Chris Rampling
Source: gov.uk (2025-04-22)

Mr Chris Rampling has been appointed His Majesty’s Ambassador to the Kingdom of the Netherlands in succession to Ms Joanna Roper CMG.  Mr Rampling will take up his appointment during July 2025.

Curriculum vitae

Full name: Christopher Maxwell Rampling

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Superfine Manufacturing Ltd
Source: gov.uk (2025-12-01)

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 Superfine Manufacturing 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 Superfine Manufacturing 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:

Promoting the Armed Forces

Employment support to members of the Armed Forces Community

Communications, engagement and outreach

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.
Council for Science and Technology: meeting summary, June 2025
Source: gov.uk (2025-09-16)

Summary of the Council for Science and Technology meeting in June 2025.

This is a record of the discussion of the Council for Science and Technology (CST) meeting held on 2 and 3 June 2025.

See all CST meeting summaries (https://www.gov.uk/government/organisations/council-for-science-and-technology/about/our-governance#meeting-summaries).
Nicki Hay MBE
Source: gov.uk (2025-05-27)

Nicki Hay has over 30 years’ experience in the further education, higher education and skills sectors. She is currently the Director of Strategy and Policy at BPP Education Group. She is also the Chair of the Association of Employment and Learning, a member of the Greater London Authority Skills for Londoners and the local skills improvement plan advisory board, and is a trustee for WorldSkills. In 2021 Nicki was awarded an MBE for her contribution to apprenticeships.

Nicki Hay has over 30 years’ experience in the further education, higher education and skills sectors. She is currently the Director of Strategy and Policy at BPP Education Group.

She is also the Chair of the Association of Employment and Learning, a member of the Greater London Authority Skills for Londoners and the local skills improvement plan advisory board, and is a trustee for WorldSkills.

In 2021 Nicki was awarded an MBE for her contribution to apprenticeships.
Company Names Tribunal decision: Invesco Private Ltd
Source: gov.uk (2025-08-14)

Decision for applicant Invesco Holding Company Limited against registration number 15886517, applicant successful.

Application number 5250

Applicant Invesco Holding Company Limited objected to the name used by Invesco Private Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
PE7 2PG, McCain Foods (G.B.) Limited: environmental permit issued - EPR/BO7724IV/V007
Source: gov.uk (2025-09-04)

View the permit issued for Whittlesey Foods Factory, Peterborough under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: McCain Foods (G.B.) Limited

Installation name: Whittlesey Foods Factory

Permit number: EPR/BO7724IV/V007
Testing begins for Royal Navy’s next generation electronic warfare system
Source: gov.uk (2025-02-17)

Final tests and upgrades are being carried out on the first of the Royal Navy’s MEWSIC electronic warfare (EW) systems.

The Maritime Electronic Warfare System Integrated Capability, known as MEWSIC Increment 1, will be installed on current and future warships, including the Queen Elizabeth-class aircraft carriers, Type 45 destroyers and the Type 26 and Type 31 frigates currently in build.

Procured by DE&S, MEWSIC will enhance defensive capabilities by replacing the Navy’s existing EW system - the cornerstone of keeping threats at bay - including anti-ship missiles.

The first production model of MEWSIC has been set to work at an Elbit Systems UK facility, while the first build of an updated Combat Management Software System has been delivered to Portsdown Technology Park in Hampshire to support ongoing development.

Dr Allan Paterson, DE&S’ Maritime Electronic Warfare Team Leader, said:

The Royal Navy (RN) has invested in an ambitious programme to deliver modern electronic warfare capabilities that will help its surface warships keep the UK and its allies safe around the world.

It’s fantastic to see the first MEWSIC system being delivered by DE&S and our industry partners so that this crucial phase of testing and evaluation can be carried out, and the capabilities of MEWSIC can be proven.

With Babcock International as the prime contractor working with Elbit Systems, MEWSIC is one half of the overarching upgrade to the Navy surface fleet’s EW capability under the Maritime Electronic Warfare Programme (MEWP).

The other is a ‘trainable’ launcher for EW decoys to confuse anti-ship missiles called ‘Ancilia’, designed and built by Systems Engineering and Assessment (SEA) in Barnstaple, North Devon, which will replace Seagnat on existing destroyers and future frigates.

The £135 million system swivels rapidly and adjusts the angle at which decoy rounds are fired to maximise their effectiveness, which its predecessor cannot do. This means there is no need to manoeuvre the ship to counter the incoming threats as Ancilia will face them directly.

Some things still need to be done manually, however, including loading and unloading Ancilia with decoy rounds. Navy electronic warfare specialists have been testing the practicalities of how this can be done best ahead of the system coming into service.

This defensive combination will give Navy personnel in the operations room increased situational awareness, helping them to better understand the operational environment and deliver countermeasures to the right place at the right time.

Ancilia loaded. MOD Crown Copyright.

The integration of Ancilia with MEWSIC’s Command and Control system makes this anti-ship missile defence formidable. Two Ancilia systems will be fitted to Type 26, 31 and 45 when ready for installation, alongside MEWSIC.
TRA recommendation for new duties on Chinese excavators accepted
Source: gov.uk (2025-05-15)

The Government has accepted the TRA’s recommendation to impose new anti-dumping and countervailing measures on imports of excavators from China to the UK.

The Secretary of State for Business and Trade has accepted the TRA’s recommendation to impose new anti-dumping and countervailing measures on imports of excavators from China to the UK.

The anti-dumping duties (https://www.trade-remedies.service.gov.uk/public/case/AD0047/submission/2085b6cc-77b9-4e99-886c-cb2d43db131b/) range from 18.81% for a sampled exporter to 40.08% for the residual rate; while the countervailing duties (https://www.trade-remedies.service.gov.uk/public/case/AD0047/submission/2085b6cc-77b9-4e99-886c-cb2d43db131b/) range from 0% to 2.98%. The TRA has estimated that the measures could benefit UK excavator producers by up to £26 million per year.

The measures will be imposed on imports of excavators from China weighing 11 tonnes or more, but less than 80 tonnes as the TRA found that there is no UK industry for the production of excavators weighing 80 tonnes or above. The TRA has therefore determined that the UK industry would not be injured by these products.

The TRA opened its investigation in November 2023 in response to an application from JCB, a Staffordshire-based multinational business. It found that Chinese exporters were able to use reduced production costs to price their exports below UK competitors who did not benefit from an artificially low-cost base.

Legal challenge

In February, Caterpillar (Xuzhou) Ltd. (CXL) launched a judicial review against the TRA and the Department of Business and Trade’s decision to impose provisional anti-dumping measures on imports of Chinese excavators.

The judgment in the judicial review was handed down on 9 May, with the claims against both the TRA and Secretary of State for Business and Trade ruled as unarguable. The judge in the case concluded that the TRA, in its decisions surrounding the provisional anti-dumping measures, had acted lawfully, rationally and in a procedurally fair manner. The judgement did not affect the decision to apply definitive anti-dumping or countervailing measures.

Background information:
- The periods of investigation for both the anti-dumping and countervailing cases were 1 July 2022 – 30 June 2023.
- The TRA is the UK body that investigates whether trade remedy measures are needed to counter unfair trading practices and unforeseen surges of imports.
- Anti-dumping duties allow a country or union to act against goods which are being sold at less than their normal value – this is defined as the price for ‘like goods’ sold in the exporter’s home market.
- Countervailing duties are designed to counteract government subsidies that cause material injury to domestic industries.
- The judgement in the judicial review can be read in full here (https://www.judiciary.uk/judgments/caterpillar-xuzhou-v-secretary-of-state-for-business-and-trade/).
Motorcycles that can be used for motorcycle riding tests
Source: gov.uk (2025-12-04)

A list of subcategory A2 and category A motorcycles that can be used for the module 1 and module 2 motorcycle riding tests.

Your motorcycle must meet certain rules (https://www.gov.uk/motorcycle-test/motorcycles-mopeds-you-can-use) to be used for your motorcycle test.

The Driver and Vehicle Standards Agency has been given proof that the subcategory A2 and category A motorcycles listed meet the rules.

Subcategory A2 and category A motorcycles that are not listed

You can use a motorcycle that is not listed, but you must take proof to your test (https://www.gov.uk/motorcycle-test/motorcycles-mopeds-you-can-use) that it meets the rules.

Subcategory AM mopeds and A1 motorcycles

Subcategory AM mopeds and A1 motorcycles are not listed.

You can use any AM or A1 ‘learner legal’ mopeds or motorcycles, unless there’s clear evidence it does not meet the rules.
Bird flu: premises near Kington, North Herefordshire, Herefordshire (AIV 2025/26)
Source: gov.uk (2025-04-11)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 4 March 2025.

Case information

11 April 2025

Following successful completion of disease control activity and surveillance in the zone around a premises near Kington, North Herefordshire, Herefordshire (AIV 2025/26), the 10km surveillance zone has been revoked. Please note part of the surveillance zone extends into Wales.

3 April 2025

Following successful completion of disease control activity and surveillance in the zone around a premises near Kington, North Herefordshire, Herefordshire (AIV 2025/26), the 3km protection zone has ended and the area that formed it becomes a surveillance zone. Please note part of the surveillance zone extends into Wales.

4 March 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a premises near Kington, North Herefordshire, Herefordshire (AIV 2025/26). A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises will be humanely culled. Please note part of the protection zone and part of the surveillance extends into Wales.

Declarations

Download the declaration of the revocation of a surveillance zone (https://assets.publishing.service.gov.uk/media/67f951186812c7adcf513f7a/Revocation_of_surveillance_zone_declaration_DPR_2025_43_AIV2025_26.pdf)

This revokes and replaces:

Download the declaration of the ending of a protection zone (https://assets.publishing.service.gov.uk/media/67eeba0e9eae202448299cd8/AIV_2025_26_Merge_PZ_with_SZ_declaration.pdf)

The declaration of an avian influenza protection zone and surveillance zone (https://assets.publishing.service.gov.uk/media/67c744ad68a61757838d22cf/AIV_2025_26_Protection_and_Surveillance_Zone_template_New.pdf)

Further information

Check:

• the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)

• if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)

Case number: AIV 2025/26
ETASSUM32170 - Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Death of an option holder
Source: gov.uk (2025-12-02)


Although Schedule 3 SAYE options must not be transferable, a mandatory exception is that the scheme rules may permit the option to be exercised if the option-holder has died. Exercise by either the personal representatives or by the beneficiaries of the estate is acceptable.

Scheme rules must permit exercise to take place at any time within 12 months of the date of death (paragraph 32 (a)), in a case where death occurs before the bonus date, or 12 months after the bonus date, in a case where the participant dies on or within 6 months of that date (paragraph 32 (b)).

This is irrespective of whether any other relevant exercise window will end earlier but see ETASSUM35460 (https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum35460) and ETASSUM35540 (https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum35540) for the possible exception (i) where the option exercise trigger is a company winding-up or (ii) where the option holder is a US taxpayer.

When the shares are subsequently sold by the personal representatives or beneficiaries, there will be a charge to capital gains tax based on the sale proceeds less the market value of the option at the date of death, less the (option) price paid by the personal representatives to acquire the shares on option exercise.

Example

01/06/2005

Option granted over 10000 shares with exercise price of £1 per share

1/2/2007

Option-holder dies, at this time the value of a share is £1.50Value of the option is £5,000 taking into account difference between exercise price and value of shares using the following calculation:£1.50 minus £1 multiplied by 10,000 equals £5,000

1/10/2007

Option exercised by personal representativesShares sold by personal representatives for £18000 (£1.80 each)

2007/08 Capital Gain is calculated as follows:

Disposal proceeds - £18,000Less expenditure:Value of option at death minus £5,000 plus cost of shares £10,000 equals £15,000
Mrs J Macpherson v Commissioners for HM Revenue and Customs: 8000065/2024
Source: gov.uk (2025-02-11)

Employment Tribunal decision.

Read the full decision in Mrs J Macpherson v Commissioners for HM Revenue and Customs: 8000065/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a34245ad556423b636ca7e/Mrs_J_Macpherson_v_Commissioners_for_HM_Revenue_and_Customs_-_8000065.2024_-_Judgment.pdf).
EM on EU Regulation 2025/637 amending 2022/2292 (COM(2025)518)
Source: gov.uk (2025-10-24)

The government's summary of an EU Commission Delegated Regulation 2025/637 with regards to entry into the Union of certain animal-derived products.

This Explanatory Memorandum (EM) relates to Commission Delegated Regulation (EU) 2025/637 amending Delegated Regulation (EU)2022/2292, as regards to the requirements for the entry into the Union of certain dairy products, certain food additives derived from animals, collagen casings, minced meat, meat preparations, mechanically separated meat and composite products containing gelatine capsules (herein referred to as COM(25)518). (https://ec.europa.eu/transparency/documents-register/detail?ref=C(2025)518&lang=en)

It was submitted by Baroness Hayman of Ullock, Parliamentary Under-Secretary of State, Department for Environment, Food and Rural Affairs.
Highland Spring 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 Highland Spring 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 Highland Spring 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

In addition we will seek to support local armed forces initiatives / events within our local communities.

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.
VATF43235 - Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: Mecsek principle: what if a tax fraud has been committed by someone further down the supply chain from the customer?
Source: gov.uk (2025-09-16)


The Mecsek judgement only provides specific authority to challenge cases in which fraud has been committed by the customer. However, the judgement also reiterates that the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged under the Principal VAT Directive. Therefore if you come across a case in which fraud has been committed at a stage further along the transaction chain and where the taxable person ‘knew or should have known’, e.g. if the taxable person’s customer is a ‘conduit’ (VATF36300 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf36300)) who immediately re-dispatches the goods to another Member State in which the fraud arises, you should contact the VAT Fraud Team to discuss what action may be appropriate.
336 Wimborne Road, Bournemouth Dorset BH9 2HH: CHI/00HN/LSC/2024/0089
Source: gov.uk (2025-07-31)

Southern Region, Ms T A Clark (Lawyer chair) Ms C Barton (Surveyor) Mr C Taylor (Lawyer) on 30th April 2025.

Read the full decision in BH9 2HH_CHI/00HN/LSC/2024/0089_DECISION (https://assets.publishing.service.gov.uk/media/688b40ec15968f11ced5b7e8/2025_July_8-Decision-336_Wimborne_Road_clean__CT___1__and_CB_v2_13_May_2025.pdf)
Spark Medical 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 Spark Medical 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 Spark Medical 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
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Accident prevention during inshore fishing operations
Source: gov.uk (2025-02-27)

Safety lessons to the fishing industry about the use of an anchor as a grounding and capsize prevention method while fishing close inshore.

Safety flyer issued with the investigation report into the grounding and capsize of the single-handed creel fishing vessel Lexi Rose (BF 370) on Melrose Point, north-east Scotland on 21 September 2023, resulting in one fatality.

The document summarises the circumstances of the accident and provides multiple safety considerations for members of the fishing community.

This information has been prepared for the:
- fishing industry
Related publication

An investigation report (https://www.gov.uk/maib-reports/grounding-and-capsize-of-creel-fishing-vessel-lexi-rose-with-loss-of-1-life) has also been prepared for this accident.
City & County Of Swansea Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 City & County Of Swansea Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Recall: MISSOMA Stud Earrings (2509-0310)
Source: gov.uk (2025-10-17)

Product Recall for MISSOMA Stud Earrings presenting a serious chemical risk.

Summary

Product: MISSOMA Stud Earrings

Hazard: The product presents a serious chemical risk as it contains excess concentrations of cadmium.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a serious chemical risk as the cadmium content is greater than the maximum permissible limit. Cadmium accumulates in the body, can damage organs, and may cause cancer.

Further information on the health effects of cadmium exposure can be accessed on Gov.uk at the following link: https://www.gov.uk/government/publications/cadmium-properties-incident-management-and-toxicology

The product does not meet the requirements of the REACH Regulations 2008.

Corrective action

The product has been recalled from end users.

We recommend that users stop using the product immediately and visit Missoma Product Recall Request (https://www.missoma.com/pages/missoma-product-recall-request?srsltid=AfmBOoqGZE2W6V9GDlda473WkcmJ9_gGeCg_voLfWCVUgkxSEPn8HdAM) to register for a refund or free replacement.

Additional information

PSD notification number: 2509-0310

Notified by: Local Authority Trading Standards
SPM230900 - Penalties - information required by employees
Source: gov.uk (2025-04-06)


Where an employer fails to provide statutory payment information to their employee in accordance with regulations they are liable to a penalty.
- Regulation 15 of the Statutory Sick Pay (General) Regulations 1982 requires an employer who decides they are not liable to pay SSP to an employee to give their employee details of the decision and the reasons for it.
- Regulation 25A of the Statutory Maternity Pay (General) Regulations 1986 requires an employer who has been given notice for SMP purposes and decides that they are not liable to pay SMP to their employee, to give their employee details of the decision and the reasons for it and return any MATB1 provided.
- Regulation 11 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 requires an employer who has been given evidence of entitlement to SPP or SAP and who decides that they are not liable to pay SPP or SAP to their employee, to give their employee details of the decision and the reasons for it.
- Regulation 11 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020 requires requires an employer who has been given evidence of entitlement to SPBP and who decides that they are not liable to pay SPBP to their employee, to give their employee details of the decision and the reasons for it.
- Regulation 11 of the Statutory Neonatal Care Pay (Administration) Regulations 2025 requires requires an employer who has been given evidence of entitlement to SNCP and who decides that they are not liable to pay SNCP to their employee, to give their employee details of the decision and the reasons for it.
BLM38000 - Taxation of leases that are not long funding leases: operating leases: contents
Source: gov.uk (2025-02-03)


Guidance on taxing operating leases is at –

BLM00505 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm00505) for operating lessors

BLM00510 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm00510) for operating lessees

See BLM40000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm40000) onwards where the lease is a long funding lease.Guidance on the taxation of operating lease incentives (BLM12025 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm12025)) is at BIM41050 (http://home.inrev.gov.uk/bimmanual/bim41050.htm) onwards (reverse premiums).