theodi/ndl-core-corpus huggingface dataset:
CTM41305 - Particular bodies: unincorporated associations: definition
Source: gov.uk (2025-10-03)


The definition in CTA10/S1121 states that ‘company’ means, subject to some minor qualifications, ‘any body corporate or unincorporated association but does not include a partnership, a local authority or a local authority association’.

The term ‘unincorporated association’ is not defined in the Taxes Acts though it has a long history. The provision brings within the scope of Corporation Tax unincorporated organisations of all kinds that have some recognisable existence usually reflecting rules and obligations. The characteristics of an unincorporated association have emerged primarily from case law as follows.

An unincorporated association:
- is not a legal entity,
- is an organisation of persons or bodies (more than one) with an identifiable membership (possibly changing),
- has a membership who are bound together for a common purpose by an identifiable constitution or rules (which may be written or oral),
- is an organisation where the form of association is not one which is recognised in law as being something else (for example, an incorporated body or a partnership), and
- must have an existence distinct from those persons who would be regarded as its members.
The tie between the persons need not be a legally enforceable contract.

Whether an organisation is an unincorporated association is a question of fact and will depend upon a consideration of all the relevant circumstances. It cannot be determined simply by looking at what the organisation calls itself or the form of its rules.

There is no reason why an unincorporated body should not have trading or business objects, or carry on significant commercial activities, notwithstanding the 'inference' Lawton LJ drew in the case of Conservative and Unionist Association v Burrell (1981) 55 TC 671. That is a practical description rather than an authoritative definition. Historically, before the development of the companies acts, many businesses were unincorporated companies or associations whose assets were held under deed of settlement.
UK greenhouse gas emissions: other technical reports
Source: gov.uk (2025-02-27)

Supplementary technical reports relating to greenhouse gas emissions.

Background quality report

This report provides a summary of quality issues relating to statistics on UK territorial greenhouse gas (GHG) emissions, as well as providing details of the statistical publications we produce and the different approaches taken to reporting UK greenhouse gas emissions. The Department for Energy Security and Net Zero (DESNZ) official statistics for UK emissions are based on the UK’s greenhouse gas inventory (compiled by a consortium led by Ricardo Energy & Environment on behalf of DESNZ), and on DESNZ energy statistics.

Greenhouse gas emissions statistics information

Two sets of questions and answers about the national and subnational greenhouse gas emissions statistics.
Civil justice statistics quarterly: October to December 2024
Source: gov.uk (2025-03-06)

Volume of civil and judicial review cases dealt with by the courts over time and the overall timeliness of these cases. Biannual data on privacy injunctions.

This report presents the latest statistics on the type and volume of civil county court cases that are received and processed through the justice system of England and Wales in October to December 2024. It also includes the number of judicial review cases processed by the High Court, as well as statistics from the Business and Property Courts and biannual privacy injunctions data.

A Sankey data visualisation tool showing county court case progression and a Judicial Reviews data tool have been published alongside the current publication and are updated quarterly. A link to the Sankey tool can be found in the “Sankey Case Progression Tool Guide” and the judicial reviews tool can be found at the “Judicial Review Data Visualisation Tool” link.

A Civil data visualisation tool has been included in the publication to give a more interactive and granular view of the data on civil claims in county courts. A link to the tool can be found in the “Civil Data Visualisation Tool” page.
Miss C v Dell Corporation Ltd: 6021688/2025
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Miss C v Dell Corporation Ltd: 6021688/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68933570039176aec5e8963e/Miss_C__v_Dell_Corporation_Limited_6021688-2025__Judgment_.pdf).

Read the full decision in Miss C v Dell Corporation Ltd: 6021688/2025 - Reasons (https://assets.publishing.service.gov.uk/media/689335971217374e421d4e5e/Miss_C__v_Dell_Corporation_Limited_6021688-2025__Judgment_Reasons_.pdf).
Mr N Khan v ASDA Stores Ltd: 6007794/2024
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr N Khan v ASDA Stores Ltd: 6007794/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6850083e06337b7382f79e79/Mr_N_Khan_v_ASDA_Stores_Limited_6007794_2024_.pdf).
Ms N Ameri v Alison House Thornaby Ltd: 2500983/2024
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Ms N Ameri v Alison House Thornaby Ltd: 2500983/2024 - Judgment (https://assets.publishing.service.gov.uk/media/688a17fee1a850d72c40921b/Ms_N_Ameri_v_Alison_House_Thornaby_Limited_2500983-2024_Judgement.pdf).
NHS Constitution: 10 year review
Source: gov.uk (2025-03-03)

Consultation seeking views on proposed changes to the NHS Constitution.

The NHS Constitution (https://www.gov.uk/government/publications/the-nhs-constitution-for-england) sets out the principles, values, rights and pledges underpinning the NHS as a comprehensive health service, free at the point of use for all who need it.

It empowers patients, staff and the public to know and exercise their rights in order to help drive improvements in quality, efficiency and responsiveness throughout the NHS. It brings together, in one place, existing rights as set out in various legislation. It does not, in itself, create new rights or replace existing ones.

We are now seeking views on how best to change the NHS Constitution. This consultation is part of the process to complete the 10 year review, as legislated for in the Health Act 2009.

The NHS Constitution applies to all those who use its many services, its staff and providers. During this consultation exercise, we want to hear from people across this broad spectrum, to help us define and enshrine the values of the NHS for years to come.

See the easy read version of this consultation (https://www.gov.uk/government/consultations/nhs-constitution-10-year-review-easy-read).
The employment of disabled people: background information and methodology
Source: gov.uk (2025-11-10)

Information about the employment of disabled people statistics, including purpose and status of the statistics and methodology.

Summary estimates of the number of disabled people in employment are published regularly by the Office for National Statistics (ONS) as part of their ‘Labour Market Overview, UK’ series (https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/bulletins/uklabourmarket/previousReleases). The employment of disabled people statistics (https://www.gov.uk/government/collections/the-employment-of-disabled-people) give a more detailed analysis and break downs of the summary estimates.
Guilty pleas secured from illegal waste site owners
Source: gov.uk (2025-02-04)

The Environment Agency has attained guilty pleas from two men from Preston, in connection with illegal waste activities.

At Blackburn Magistrates’ Court on 29 January, Jamil Hanif, 49 years old of Garstang Road, Preston, pleaded guilty to operating a regulated waste facility without the necessary environmental permit between 1 November 2021 and 6 December 2023.

Richard Allen, 39 years old of Pope Lane, Preston, also pleaded guilty to illegally depositing controlled waste on the same site between 1 August 2022 and 31 January 2023, in violation of environmental regulations.

Both defendants received 12-month Community Orders, requiring them to complete 120 hours of unpaid work.

Richard Allen was ordered to pay a £300 contribution to prosecution costs and a £114 government surcharge.

Jamil Hanif was ordered to pay a £1,000 contribution to prosecution costs and a £114 government surcharge.

Work continues to tackle waste crime

A spokesperson for the Environment Agency said:

This case highlights our commitment to tackling environmental crime. Illegal waste operations pose significant risks to the environment and legitimate businesses.

We are pleased that the defendants have accepted responsibility for their actions, and we will continue to work with partners to ensure compliance with environmental regulations.

The case concerns a site owned by Preston City Council, which was initially leased to Finney Skeffington Ltd (FSL), a company directed by Hanif.

Despite the company’s official dormant status, Hanif used the site for waste storage and sorting activities related to house clearances linked to his wife’s property rental business.

Allen, acting under Hanif’s instructions, was responsible for tipping waste at the site.

Illegal waste activities at the site first came to light in November 2021, when a surveyor appointed by Preston City Council documented significant waste accumulation, including household and commercial waste, construction debris, and car parts.

As a result, the council terminated FSL’s lease; however, Hanif continued to use the site under a temporary agreement with the council.

Further reports from local residents, including photographic and video evidence, showed waste being regularly delivered and dumped on the site, with Allen visibly involved in tipping waste.

This evidence, along with Environment Agency investigations, led to the prosecution.
Product Safety Report: Les Laboratoires Biopharma Rapid Clair Super Eclaircissant Lightening Cream  (2505-0100)
Source: gov.uk (2025-10-16)

Product Safety Report for Les Laboratoires Biopharma Rapid Clair Super Eclaircissant Lightening Cream presenting a serious chemical risk.

Summary

Product: Les Laboratoires Biopharma Rapid Clair Super Eclaircissant Lightening Cream

Hazard: The product presents a serious chemical risk as it was found to contain hydroquinone.

Corrective action: The goods have been seized from the retail premises by the local authority.

Product information

Hazard

The product presents a serious chemical risk as it was found to contain hydroquinone. Hydroquinone is a skin sensitiser and may cause allergic contact dermatitis. Improvements are also required to product marking and labelling.

The product does not meet the requirements of Regulation (EC) 1223/2009 and the Cosmetic Products Enforcement Regulations 2013.

Corrective action

Owners should stop using this product immediately. Contact the distributor you purchased from to request redress.

The goods have been seized from the retail premises and are in safe storage awaiting destruction.

Additional information

PSD notification number: 2505-0100

Notified by: Local Authority Trading Standards
West Yorkshire's National Nature Reserves
Source: gov.uk (2025-05-12)

Nature reserves in West Yorkshire that Natural England identifies as among England's finest sites for wildlife and geology.

Details on the management, features, location, safety and contact information for West Yorkshire NNRs:
- Bradford Pennine Gateway (https://www.gov.uk/government/publications/west-yorkshires-national-nature-reserves/west-yorkshires-national-nature-reserves#bradford-pennine-gateway)
Research opportunities

Some NNRs host students who are working on dissertations or similar projects. This provides the opportunity to study on a high quality site and to contribute to the research and management of the reserve.

Read more information (https://www.gov.uk/government/publications/research-opportunities-on-national-nature-reserves-in-england) about how we arrange these projects, the list of reserves that currently offer this facility and some suggested topic titles.
Collection rates for Council Tax and non-domestic rates in England, 2024 to 2025
Source: gov.uk (2025-07-30)

Statistics showing collection rates and receipts for Council Tax and non-domestic rates in England.

This release provides information on the collection rates and the receipts of Council Tax and non-domestic rates by local authorities for the financial year 1 April 2024 to 31 March 2025.

View live tables (https://www.gov.uk/government/statistical-data-sets/live-tables-on-local-government-finance) showing quarterly receipts of both Council Tax and non-domestic rates and numbers of local Council Tax support claimants at local authority level.
Trade-Based Money Laundering (TBML) handbook
Source: gov.uk (2025-10-29)

Details how to identify trade-based money laundering activity and how to tackle the activity.

This handbook aims to provide an accessible and easy to understand guide to trade-based money laundering. The principles of TBML will be highlighted through a deep dive into Operation A, an investigation by HM Revenue and Customs, the UK’s tax and customs authority, into a significant organised crime group which was disrupted and the subjects involved successfully prosecuted.

The handbook is primarily intended for a UK audience and references to systems, databases and human resources are specific to UK authorities.

However, the handbook offers useful information for anyone in a role exposed to TBML. While system names may differ across jurisdictions, they likely contain comparable information such as:
- customs data
- import and export data
- company ownership information
- suspicious transactions reports
Utilitrack 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 Utilitrack 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 Utilitrack 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
- Armed Forces Day
We also pledge the following:

-Working with the 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.
PM statement on 7 October attacks
Source: gov.uk (2025-10-07)

Prime Minister Keir Starmer's statement on two years since the 7 October attacks.

Today we mark two years since the horrifying attacks on Israel by Hamas terrorists on October 7th 2023. Time does not diminish the evil we saw that day. The worst attack on the Jewish people since the Holocaust. The brutal, cold blooded torture and murder of Jews in their own homes. And the taking of hostages, including British citizens, some of whom remain in Gaza today.

Since that awful day, so many have endured a living nightmare. When I spoke with some of the families of the British hostages, I promised them in person that we will not cease in our efforts to bring their loved ones home.

But back here in the UK, our Jewish communities have also endured rising antisemitism on our streets, in our country. And last week, a horrifying terrorist attack on the holy day of Yom Kippur in Manchester. This is a stain on who we are, and this country will always stand tall and united against those who wish harm and hatred upon Jewish communities.

Our priority in the Middle East remains the same – release the hostages. Surge aid into Gaza. And a ceasefire that can lead to a lasting and just peace as a step towards a Two-State solution. A safe and secure Israel, alongside a viable Palestinian state. We welcome the US initiative towards peace in the Middle East, and this government will do everything in our power to bring about the day where every child of Israel can live peacefully, alongside their Palestinian neighbours, in safety and security.
Professor Adnan Khan
Source: gov.uk (2025-10-01)

Professor Adnan Khan was the Chief Economist and Director of Analysis Directorate in the Foreign, Commonwealth & Development Office (FCDO) from 2021 to 2025. This included: Chief Economist and Director of Analysis Directorate (2024 to 2025) Chief Economist and Director of Economics and Evaluation Directorate (2021 to 2024)

Professor Adnan Khan was the Chief Economist and Director of Analysis Directorate in the Foreign, Commonwealth & Development Office (FCDO) from 2021 to 2025.

This included:
- Chief Economist and Director of Analysis Directorate (2024 to 2025)
- Chief Economist and Director of Economics and Evaluation Directorate (2021 to 2024)
Miss S Taylor v Accountants Etc Ltd: 3308747/2024
Source: gov.uk (2025-10-13)

Employment Tribunal decision.

Read the full decision in Miss S Taylor v Accountants Etc Ltd: 3308747/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68e8c1e81c8b2a3b50690815/Miss_S_Taylor_-_v_-_Accountants_Etc_Ltd___3308747-2024_-_Judgment.pdf).
UK Covid-19 Inquiry: Core decision-making and political governance (Modules 2, 2A, 2B, 2C) Report
Source: gov.uk (2025-11-20)

The UK Covid-19 Inquiry has published its second report, setting out findings and recommendations following its investigation into the United Kingdom’s core decision-making and political governance during the pandemic. Its investigation covers the UK government and the devolved nations (Modules 2, 2A Scotland, 2B Wales, 2C Northern Ireland)

Modules 2, 2A, 2B, 2C
- Modules 2, 2A, 2B, 2C Report - Core decision-making and political governance
- Modules 2, 2A, 2B, 2C Report ‘In-Brief’ summary - Core decision-making and political governance
- The ‘In Brief’ summary is available in English, Welsh, English Easy Read, British Sign Language, a video animation and audio format
Reports related to the Inquiry’s further Modules will be published later. A full list of the topics that the Inquiry is investigating can be found in the Terms of Reference (https://covid19.public-inquiry.uk/documents/terms-of-reference/).
SPE16380 - Shipwork goods: assurance
Source: gov.uk (2025-11-24)


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

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
VATLP02960 - Supply: Overage payments: Can a buyer be released from the obligation to pay overage?
Source: gov.uk (2025-09-22)


Yes. The seller and the buyer can agree to the release from an overage provision, usually in return for a negotiated payment.

Where the overage obligation is terminated by payment of a release fee, the VAT treatment of the release fee will be the same as would have applied to the payment of the overage.
Mrs L Vezza v Glasgow Life: 103719/2011
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs L Vezza v Glasgow Life: 103719/2011 - Strike Out (https://assets.publishing.service.gov.uk/media/68481b24860362efc8e787e0/Mrs_L_Vezza_v_Glasgow_Life_-_103719_-_Judgment.pdf).
S Topliffe v Cecil Road Primary And Nursery School and Kent County Council: 2308989/2020
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in S Topliffe v Cecil Road Primary And Nursery School and Kent County Council: 2308989/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68e68a3f750fcf90fa6fff69/S_Topliffe_-v-_Cecil_Road_Primary_And_Nursery_School__Kent_County_Council_2308989-2020_Strike-Out_Judgment_04.10.25.pdf).
Members reappointed to National Park Authority and National Landscape boards
Source: gov.uk (2025-06-30)

Members will continue protecting England’s landscapes through the North York Moors National Park Authority and the Cotswolds Conservation Board.

A series of reappointments have been made to the boards of the North York Moors National Park Authority (NPA) and the Cotswolds Conservation Board.

Abida Nayyar has been reappointed to the North York Moors NPA for a second term of four years, from 1 July 2025 to 30 June 2029.

Katherine Chesson and Ellie Fujioka have both been reappointed to the Cotswolds Conservation Board for a second term of three years, from 1 July 2025 to 30 June 2028.

All reappointments have been made in accordance with the Governance Code on Public Appointments published by the Cabinet Office. All appointments are made on merit and political activity plays no part in the selection process.

England’s National Parks and National Landscapes are home to some of our most important habitats and wildlife. The overall role of a board member is to contribute to the leadership, scrutiny, and direction of the National Park Authority or Conservation Board, and further its statutory purposes.
Ms L Feeley v Glasgow City Council: 121239/2008
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Ms L Feeley v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67b6e52cbd116e3d7b1cf300/xx-xxxx-xxxx_Ms_L_Feeley_v_Glasgow_City_Council__002_.pdf).
A Dornan v Glasgow East Women’s Aid (in Liquidation) and others: 4105549/2024
Source: gov.uk (2025-01-21)

Employment Tribunal decision.

Read the full decision in A Dornan v Glasgow East Women’s Aid (in Liquidation) and others: 4105549/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677d027899c93b7286a39739/A_Dornan_v_Glasgow_East_Women_s_Aid__in_Liquidation____Other_-_4105549.2024_-_Judgment.pdf).
Gardant Security 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 Gardant Security 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 Gardant Security 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve 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.
Flat 7 Dibdin House, Maida Vale, London, W9 1QE: LON/00BK/F77/2025/0195
Source: gov.uk (2025-11-14)

Residential Property Tribunal Decision of Judge Holdsworth on 28 August 2025

Read the full decision in Flat 7 Dibdin House, Maida Vale, London, W9 1QE: LON/00BK/F77/2025/0195 (https://assets.publishing.service.gov.uk/media/690e13d6896fad804b050fb5/250828__Flat_7_Dibdin_House-_Decision.pdf)

Flat 7 Dibdin House, Maida Vale, London, W9 1QE: LON/00BK/F77/2025/0195 (https://assets.publishing.service.gov.uk/media/690e167c77678398dc4627f0/250828__Flat_7_Dibdin_House_Reasons_R.pdf)
CTM49365 - Building societies: Deduction of income tax: return periods
Source: gov.uk (2025-10-21)


The rules for the deduction of Income Tax by building societies required returns to be made for:
- each complete payment quarter falling within the accounting period,
- each part of an accounting period which is not a complete payment quarter.
Returns were due within 14 days of the end of the return period.

A payment quarter is a period of three months ending on 28 or 29 February, 31 May, 31 August and 30 November.

A set-off under CTA10/S967 (2) could be claimed in respect of the Income Tax deducted from payments received by a society provided that the payment was taken into account in computing its income chargeable to Corporation Tax.

Where a company received interest from which Income Tax had been deducted, the company could also claim under ITA07/S952 and S953 to have that Income Tax set-off against the Income Tax liability under ITA07/S946. However, it could not set off the same Income Tax which had already been set off under any claim made under CTA10/S967, see CTM35125 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35125).
DESNZ: spending over £500, January 2025
Source: gov.uk (2025-07-17)

Spending by electronic purchasing card solution (ePCS) over £500.

The Department for Energy Security and Net Zero (DESNZ) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS replaced the government procurement card (GPC).

This data is also available on data.gov.uk:
- DESNZ spending over £500 (https://data.gov.uk/dataset/b6e1afac-1a7a-4c31-ae99-6550b198963a/desnz-spending-over-500-also-known-as-epcs-electronic-purchasing-card-solution-or-gpc-government-payment-card)
Wirelessengineer
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 Wirelessengineer 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 Wirelessengineer 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
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.
Dwelling stock (including vacants)
Source: gov.uk (2025-05-22)

This collection brings together all documents relating to dwelling stock (including vacants).

Statistics on the dwelling stock are closely related to our statistics on housing supply: net additional dwellings (https://www.gov.uk/government/collections/net-supply-of-housing), as the dwelling stock estimate for each year is equal to the previous year’s dwelling stock estimate plus the latest annual net supply of housing figure.

The dwelling stock statistical release details the key changes since the previous release, a year before. The new data published in the release are also incorporated into detailed data tables (known as ‘live tables’) which provide further breakdowns, including dwelling stock statistics for local authority districts. The live tables also incorporate revisions if improved information is provided at a later date and will always contain the latest data, whereas previous statistical releases are not revised in the light of new data, but left as they were at publication.

Tenure breakdown

The statistical release and live tables also include breakdowns of the stock into the 4 tenures: owner-occupied, private rented sector, local authority housing and housing association although it is not possible to split the private housing stock into owner-occupied and private rented sector at the local authority district level.

Vacant dwellings

There is no statistical release specifically dedicated to vacant dwellings. For data please go to the live tables on dwelling stock (including vacants) (https://www.gov.uk/government/statistical-data-sets/live-tables-on-dwelling-stock-including-vacants) and refer to live table 615 and live chart 612.

The data used in the live table on vacant dwellings is drawn from several separate sources, each of which has its own statistical release:
- Local authority housing statistics (https://www.gov.uk/government/collections/local-authority-housing-data)
- Council Taxbase (https://www.gov.uk/government/collections/council-taxbase-statistics)
- the Regulator of Social Housing’s Statistical data return (https://www.gov.uk/government/collections/statistical-data-return-statistical-releases)
Local authorities compiling this data or other interested parties may with to see notes and definitions for dwelling stock data (https://www.gov.uk/guidance/dwelling-stock-data-notes-and-definitions-includes-hfr-full-guidance-notes-and-returns-form), which includes the housing flows reconciliation (HFR) returns form and full guidance.

Feedback

We are interested in understanding more about how our data is used and the decisions they inform. This is important for us so we can provide a high quality service which meets users’ needs. Please contact us with feedback at xxx@xxx.xx (mailto:xxx@xxx.xx).
Mrs C Dunbar v Glasgow City Council: 106337/2005
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Mrs C Dunbar v Glasgow City Council: 106337/2005 - Strike Out (https://assets.publishing.service.gov.uk/media/67d2e7a44a7430093f11e093/Mrs_C_Dunbar_v_Glasgow_City_Council_-_106337.2005_-_Judgment.pdf).
Mining Remediation Authority business plan 2025 to 2028
Source: gov.uk (2025-06-22)

This plan shows both what we have delivered over the past 3 years and what we will deliver in the period ahead.

This plan lays out our priorities for delivery, including:
- emergency response for subsidence and hazards
- preventing mine water from polluting drinking water, rivers or the sea
- enabling growth, housing and development in coalfield areas
- providing information and reports to help homeowners, infrastructure providers and others make informed decisions
Customer services, mining reports and records

Mining Remediation Authority200 Lichfield LaneMansfieldNottinghamshireNG18 4RG

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

Telephone xx-xxxx-xxxx
16 Haigh Lane, Hoylandswaine, Sheffield, S36 7JJ: MAN/00CC/RTB/2024/0008
Source: gov.uk (2025-07-02)

Northern Tribunal Judge C Tonge and Tribunal Member S Kendall sitting on 18 September 2024

Read full decision in 16 Haigh Lane, Hoylandswaine, Sheffield, S36 7JJ: MAN/00CC/RTB/2024/0008 (https://assets.publishing.service.gov.uk/media/680942c8148a9969d2394f5b/16_Haigh_Lane_Hoylandswaine_Sheffield_Decision.pdf)
School Teachers’ Review Body 35th report: 2025
Source: gov.uk (2025-05-22)

Recommendations from the School Teachers’ Review Body on teachers’ and school leaders’ pay.

This report sets out STRB’s analysis and proposals for teachers’ and school leaders’ pay. The Government responded to the report in Parliament. The written ministerial statement setting out the Government’s response can be found here. (https://questions-statements.parliament.uk/written-statements/detail/2025-05-22/hcws664)
Fuel mix disclosure data table
Source: gov.uk (2025-08-01)

The data are for the disclosure period 1 April 2024 to 31 March 2025.

The information constitutes the ‘fuel mix data disclosure data table’, as defined in the Electricity (Fuel Mix Disclosure) Regulations 2005 (http://www.legislation.gov.uk/uksi/2005/391/contents/made).

View guidance from Ofgem about Fuel Mix Disclosure (https://www.ofgem.gov.uk/environmental-and-social-schemes/renewables-energy-guarantees-origin-rego/energy-suppliers/fuel-mix-disclosure-fmd). Under the new licences introduced on 1 August 2007, fuel mix disclosure is supply licence condition 21 in place of licence condition 30A quoted in the guidelines.
Morecambe FC
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 Morecambe FC 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 Morecambe FC 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
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Hosting at least one Armed Forces Recruitment Event per season: coordinating with our local ReSMO to arrange for an Armed Forces recruitment stand on a matchday;

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.
DT2 8WG, Nuclear Restoration Services Limited environmental permit variation advertisement – EPR/PB3898DC/V004
Source: gov.uk (2025-06-02)

View the application submitted by Nuclear Restoration Services Limited for Winfrith Site, Newburgh.

The Environment Agency consults the public on certain variations (changes) to radioactive substances permits.

The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

what the variation is about

how to view and comment on the proposed variation

when you need to comment by

The Environment Agency will decide:

whether to grant or refuse the application

what conditions to include in the permit (if granted)
Miss L Bamford v Huddersfield Dental Care Centre: 6005336/2024
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Miss L Bamford v Huddersfield Dental Care Centre: 6005336/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6788f6bd976cb51ae15734f5/Miss_L_Bamford_v_Huddersfield_Dental_Care_-_6005336.2024_-_Judgment.pdf).
Navantia UK 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 Navantia UK 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 Navantia UK 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
- 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.
Miss G Watch v Kent County Council: 2304124/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Miss G Watch v Kent County Council: 2304124/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d25ab5b6c608ff9421b16e/Miss_G_Watch_-v-_Kent_County_Council_2304124-2020_Strike-Out_Judgment_20.09.25.pdf).
41 Princelet Street, London, E1 5LP:LON/00BG/F77/2025/0221
Source: gov.uk (2025-11-06)

Residential Property Tribunal Decision of Judge Ms S Beckwith MRICS on Date 30 September 2025

Read the full decision in [InlineAttachment:250930_-_Decision-_41_Princelet_Street__E1_5LP.pdf Read the summary reasons in 41 Princelet Street, London, E1 5LP:LON/00BG/F77/2025/0221 (https://assets.publishing.service.gov.uk/media/68de40a5c487360cc70ca01f/250930_-_Summary_Reasons-_41_Princelet_Street__E1_5LP.pdf)
DBS paper barring referral form
Source: gov.uk (2025-11-06)

Where possible, you should make barring referrals using the online Barring Referral Service. If you need to make your referral by paper, guidance and forms are below.

Submitting an online barring referral takes around an hour.

The service is available Monday to Sunday, 8am to 11:30pm.

To submit an online barring referral to DBS, you’ll need the following:
- your contact details
- details of the person being referred
- contact details for other agencies involved in investigating relevant conduct
- details of the risk of harm, or harm suffered
- documents in support of your referral, such as statements, reports, meeting minutes, or other evidence from your disciplinary investigation
If you have these details, submit a referral quickly and securely via our online service. (https://www.submit-a-barring-referral.service.gov.uk/start)

Get help with your referral

Telephone: xx-xxxx-xxxx

Welsh language: xx-xxxx-xxxx

Relay UK: If you have difficulty with your speech or hearing, dial 18001 then xx-xxxx-xxxx

Convo: If you are a British Sign Language (BSL) user, you can use Convo to connect to DBS (https://www.convo.io/uk/home) via an Interpreter.

International: xx-xxxx-xxxx

Monday to Friday, 9am to 5pm (except public holidays).

Find out about call charges. (https://www.gov.uk/call-charges)

If you need to submit a paper based referral for accessibility reasons, download the paper forms above.