theodi/ndl-core-corpus huggingface dataset:
Smart Energy & Power 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 Smart Energy & Power 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 Smart Energy & Power 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
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Competition: Defence Innovation Loans FY25/26 Cycle 6
Source: gov.uk (2025-12-09)

Loans of up to £1 million with a below market interest rate of 7.4% per annum to help convert your mature defence innovation into a strong business proposition for defence procurement.

A video has been recorded to give you all the information you need about applying for a Defence Innovation Loan:

Video: Defence Innovation Loans Explained – from Application to Award (https://www.youtube.com/watch?v=BtYnzqQaT-E).

Proposals must be submitted via the DASA submission service (https://www.gov.uk/government/collections/defence-and-security-accelerator-submit-your-research-proposal). If you are not already registered to use this portal, you can register here (https://community.dasa.service.mod.uk/s/registration). We recommend you use a Google Chrome browser when accessing the Enterprise Collaboration Service.

Register

If you do not already have an account.. (https://community.dasa.service.mod.uk/s/registration)

Login

If you already have an account.. (https://community.dasa.service.mod.uk/s/sign-in)

For more information on the Defence Innovation Loan Competition and how to apply for funding, please read the Competition Document: Defence Innovation Loans above.
SR2008 No 9: asbestos waste transfer station
Source: gov.uk (2025-11-06)

Standard rules to operate an asbestos waste transfer station.

Standard rules to allow you to operate an asbestos waste transfer station at a specified location.

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
Women in defence charter
Source: gov.uk (2025-11-27)

A commitment to improving gender balance in defence.

The Women in Defence Charter was launched to improve gender balance in the defence sector, both public and private.

By signing, organisations pledge to be the very best at driving inclusion and diversity, providing fair opportunities for women to succeed at all levels.
CFM98740 - Interest restriction: administration: enquiry procedure: normal time limits for opening an enquiry
Source: gov.uk (2025-07-16)


TIOPA10/SCH7A/PARA41

This guidance has effect for periods of account beginning on or after 1 April 2023. For earlier periods, HMRC staff should contact the CIR team within BAI Financial Products for guidance.

The time limits for opening an enquiry reflect the long period of time in which a reporting company may submit a revised interest restriction return - normally 36 months after the end of the period of account - TIOPA10/SCH7A/PARA8(3)(a). Accordingly the “normal” time limit for opening an enquiry is slightly longer, 39 months (PARA41(2)(a)).

It is possible that the submitted return contains estimated information (PARA27). Tying in with the enquiry deadline, the reporting company must inform HMRC within 30 days if this remains the case 36 months after the end of the period of account.

An enquiry may also be opened later than the 39 month point if this is before the end of 31 January, 30 April, 31 July or 31 October following the first anniversary of HMRC receiving a return or revised return (this is analogous to the limit in FA98/SCH18/PARA24(4)).
McGinley Support Services (Infrastructure) 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 McGinley Support Services (Infrastructure) 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 McGinley Support Services (Infrastructure) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Ms C Raison v DF Capital Bank Ltd and Others: [2025] EAT 86
Source: gov.uk (2025-06-17)

Employment Appeal Tribunal Judgment of Mrs Justice Heather Williams on 17 June 2025.

Read the full judgment in Ms C Raison v DF Capital Bank Ltd and Others: [2025] EAT 86 (https://assets.publishing.service.gov.uk/media/68513e92d6806a88ce045456/Ms_C_Raison_v_DF_Capital_Bank_Ltd_and_Others__2025__EAT_86.pdf).
AAA screening: clinical guidance and scope of practice
Source: gov.uk (2025-01-08)

A protocol and framework for AAA screening, to establish consistent tests for all subjects: includes a scope of practice for screening technicians.

Clinical skills trainers (CSTs), internal quality assurance (IQA) leads and programme co-ordinators should use this document to help guide and support screening technicians during their initial training and as a reference tool for their professional development and on-going quality assurance.

This publication was previously published by Public Health England, which closed on 30 September 2021.
Careers guidance and access for education and training providers
Source: gov.uk (2025-05-08)

Statutory guidance for schools and colleges on providing careers guidance.

This statutory guidance is for:
- governing bodies
- school and college leaders
- careers leaders and staff in maintained schools
- academies
- free schools (including alternative provision academies and free schools)
- colleges (that provide secondary education and post-16 education)
- local authorities that maintain pupil referral units
It applies to:
- all pupils in school from year 7 to year 13
- all learners in college up to and including the age of 18
- learners aged up to 25 with a current education, health and care plan (https://www.gov.uk/children-with-special-educational-needs/extra-SEN-help) in place
Statutory guidance is issued by law. You must follow it unless there is a good reason not to.

The Careers & Enterprise Company (https://www.careersandenterprise.co.uk/) will provide external support to schools and colleges.
SPM241200 - Information Powers - information or documents are unavailable
Source: gov.uk (2025-04-06)


If the person states that the information or documents are not available and you
- do not consider an extension of the time limit to be appropriate or
- are not satisfied with the person’s explanations
write to the person setting out your reasons.

If the person informs you that he or she cannot obtain the information, or says that it does not exist (documents only) and you are satisfied that the claim is genuine, you should set aside the relevant part of the Formal Information Notice.

Employers are required to keep statutory payment records. If the missing information or documents form part of these records you should consider whether a penalty for failure to keep records is appropriate, see SPM230800 (https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual/spm230800).

The legislation which prescribes the records employers must keep is:
- Regulation 13 of the Statutory Sick Pay (General) Regulations 1982 SI1982/894
- Regulation 26 of the Statutory Maternity Pay (General) Regulations 1986 SI1986/1960
- Regulation 9 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 SI2820/2002
- Regulation 13 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 S.R. 1982 No 263
- Regulation 26 of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1986 S.R. 1987 No 30
- Regulation 9 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 S.R. 2002 No 379.
- Regulation 9 of the Statutory Shared Parental Pay (Administration) Regulations 2014
- Regulation 9 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020 SI 2020/246
- Regulation 9 of the Statutory Neonatal Care Pay (Administration) Regulations 2025 SI 2020/206
Regulations update for small vessels in commercial use for sport or pleasure
Source: gov.uk (2025-11-20)

The Maritime and Coastguard Agency (MCA) has updated regulations to underpin a new Code to modernise safety standards for small vessels in commercial use for sport or pleasure.

The Sport or Pleasure Vessel Code consolidates previous regulations into a single, clear framework, ensuring safer operations at sea while supporting innovation in vessel design and propulsion.

Application of the new requirements will be phased in from 12 December 2025.

To help owners and operators prepare, here are some frequently asked questions answered by our policy experts.
Mr C Pain v Townscape Design Initiatives Ltd: 6013794/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Mr C Pain v Townscape Design Initiatives Ltd: 6013794/2024 - Judgment (https://assets.publishing.service.gov.uk/media/69148cc79d50fc2fe81616a3/Mr_C_Pain_v_Townscape_Design_Initiatives_Ltd_6013794-2024.pdf).
Call for nominations for Chair of the Discovery Advisory Committee for Science
Source: gov.uk (2025-02-12)

The UK Space Agency is seeking a new Chair for a Space Science advisory committee: the Discovery Advisory Committee for Science (formerly known as the Science Programme Advisory Committee or ‘SPAC’).

The position of Chair of the Science Programme Advisory Committee will become vacant on 24 February 2025. The new Chair will be invited to attend the next meeting after this date, currently scheduled for 29 May 2025.

The Agency welcomes applications from the astronomy, space science and space exploration communities. Full position and person specifications are appended here (https://www.gov.uk/government/publications/call-for-nominations-for-chair-of-the-discovery-advisory-committee-for-science/advisory-committee-chairperson-position-specification). The terms of reference for the committee can be found at here (https://www.gov.uk/government/publications/terms-of-reference-discovery-advisory-committee-for-science-dacs/discovery-advisory-committee-for-science-dacs-terms-of-reference).

Selection procedure

Applications will be shortlisted in accordance with the criteria in the attached specifications. Interviews of shortlisted applicants will be held with the Head of Space Science, Lead Programme Manager for Space Science and the Secretary to DACS. Interviews will be held end of March 2025.

Applications should be a maximum of 2 pages in length and should include the following:
- the applicant’s area(s) of science expertise and current activity
- appropriate qualities including academic/industrial background knowledge of relevant subject areas
- details of experience of serving on committees, particularly those related to the Research Councils or government
- justification of applicant’s suitability for the position
- any possible conflicts of interest
Applications should include contact details together with details of current position and seniority.

Please send your application to xxx@xxx.xx by 18:00 on 7 March 2025.
Work and Health Programme statistics to November 2024
Source: gov.uk (2025-04-15)

Quarterly statistics release of Work and Health Programme data.

The latest release of these statistics can be found in the Work and Health Programme statistics collection (https://www.gov.uk/government/collections/work-and-health-programme-statistics).

The Work and Health Programme (https://www.gov.uk/work-health-programme) (WHP) helps disabled people, as well as the long-term unemployed and certain other priority groups (known as early access groups) to enter into and stay in work.

The WHP statistics cover 6 different measures:
- Referrals
- Individuals referred
- Starts
- First earnings from employment
- Job outcomes
- Performance expectations
Further information

Read the background information and methodology note (https://www.gov.uk/government/publications/work-and-health-programme-statistics-background-information-and-methodology) for more information about the WHP statistics.
Amendments to the Firefighters’ Pension Scheme: retained firefighters
Source: gov.uk (2025-12-04)

The Home Office is consulting on changes to the Firefighters’ Pension Scheme (England).

This consultation focuses on the government’s commitment to provide additional remedy and flexibility to those members who were employed as retained firefighters between 7 April 2000 and 5 April 2006 inclusive by providing access to the modified section of Firefighters’ Pension Scheme 2006 (referred to as ‘the modified scheme’).

We are seeking views on proposals to amend to the Firefighters’ Pension Scheme (England) Order 2006 to allow:

the payment of a missed pension lump sum / survivor’s missed pension payment in respect of a deceased individual who would have been entitled to a pension (or a higher pension) under Matthews remedy

the extension of the eligibility criteria for an ‘additional death grant’ payment, so that it is also payable in respect of those individuals who did not join (or did not get an opportunity to join) the modified scheme during the 2014 Options exercise

individuals who joined the modified scheme as special deferred members the option to convert relevant standard service in the 2006 Scheme to special service in the modified scheme

for a minor clarification to be made to an existing reference to ‘additional death grant’

eligible individuals with periods of ‘opted out’ service in the standard 2006 Scheme to count this towards their special service

flexibility to apply new provisions beyond 31 March 2026

the closure deadline of the 2023 Options exercise to be extended by 12 months to 31 March 2026

members who join the modified scheme as special pensioner members, and who are in receipt of a ‘member initiated early payment of pension’, the ability to convert their standard service to special service
Sutcliffe Play 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 Sutcliffe Play 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 Sutcliffe Play 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
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 H Thomas v Fedcap Employment Scotland Ltd: 8002100/2024
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mrs H Thomas v Fedcap Employment Scotland Ltd: 8002100/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/689c78bb1c63de6de5bb126b/8002100.2024_Mrs_H_Thomas_v._Fedcap_Employment_Scotland_Limited_Preliminary.pdf).
Ms I Woodhead v Shell International Trading and Shipping Company Ltd: 2302048/2023 and Others
Source: gov.uk (2025-01-10)

Employment Tribunal decision.

Read the full decision in Ms I Woodhead v Shell International Trading and Shipping Company Ltd: 2302048/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/650d67cd2f404b000dc3d77a/Woodhead_v_Shell_International_Trading_and_Shipping_Company_Limited_2302048-2023.pdf).

Read the full decision in Ms I Woodhead v Shell International Trading and Shipping Company Ltd: 2302048/2023 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677fd3b26f01ae28ab5c056e/Irina_Woodhead_v_Shell_International_Trading_and_Shipping_Company_Ltd_-_2301998-2022_-_Preliminary__SO_Judgment_.pdf).
Red Funnel 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 Red Funnel 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 Red Funnel Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Miss M Simon v Riot Labs Ltd: 3300117/2024
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Miss M Simon v Riot Labs Ltd: 3300117/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/66f2b991215423f1e07640a9/Miss_M_simon_V_Riot_Labs_Limited__3300117.2024__Partial_Strike_Out_Judgment.pdf).

Read the full decision in Miss M Simon v Riot Labs Ltd: 3300117/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680a2ea87a11df940be1aa95/Ms_M_Simon_v_Riot_Labs_Ltd_3300117.2024_FMH_Judgment.pdf).
Work and Health Programme provider guidance
Source: gov.uk (2025-07-30)

This guidance is for DWP providers of the Work and Health Programme including WHP Pioneer.

Please note: European Social Fund (ESF) requirements do not apply to participants started on or after 1 November 2022.

This guidance is for Department for Work and Pensions (DWP) providers of the Work and Health Programme.

Read the Work and Health Programme provider memos (https://www.gov.uk/government/publications/work-and-health-programme-provider-memos-2018) for updates to the guidance.
Export bovine semen collected, processed and stored after 31 December 2004 from Northern Ireland to Great Britain: certificate 2113
Source: gov.uk (2025-02-18)

Use these forms and guidance to export bull semen collected, processed and stored after 31 December 2004 from Northern Ireland to Great Britain.

Part 1: Export heath certificate (EHC)

To begin your application, download and fill in this certificate:
- Export bovine semen collected, processed and stored after 31 December 2004 from Northern Ireland to Great Britain: certificate 2113, version 3 (https://assets.publishing.service.gov.uk/media/67b496f8b56d8b0856c2fe57/2113EHC_V3.pdf)
Part 2: Find and fill in supplementary documents
- Visit the DAERA website, download and fill in any supporting documents (https://www.daera-ni.gov.uk/articles/export-animal-products) associated with this commodity type.
Part 3: Submit your application forms
- Submit completed documents using the DECOL document uploading tool on the DAERA website (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).
Always use the latest certificate

Export certificates are sometimes updated. Always use the most up to date version which can be found on this page.

If you do not use the latest version, your application will not be accepted.

If you need help

Please contact DAERA Direct Regional Office (https://www.daera-ni.gov.uk/contacts/daera-direct-regional-offices) or alternatively you can call the DAERA helpline on xx-xxxx-xxxx.
Elite, Edgemere, Vale, Birkdale, Slate, Langan & Wessex Houses, St Annes Street, London, E14: LON/00BG/LSC/2024/0106
Source: gov.uk (2025-01-08)

Residential Property Tribunal Decision of Judge Shepherd  and Sarah Phillips MRICS on 10 November 2024

Read the full decision in Elite, Edgemere, Vale, Birkdale, Slate, Langan & Wessex Houses, St Annes Street, London, E14: LON/00BG/LSC/2024/0106 (https://assets.publishing.service.gov.uk/media/6765ab36e6ff7c8a1fde9cf4/241204_J_Shepherd_Canary_Gateway_decision.pdf).
Coastal access: Section 52 notice for Iwade to Grain
Source: gov.uk (2025-03-14)

This notice sets out the Secretary of State’s decision to approve part of the proposals for improving coastal access between Iwade and Grain.

On 18 August 2020, the Secretary of State approved the proposals for lengths IGR1 to IGR3, IGR5, IGR7 and IGR9 to IGR12. Their decision is outlined in the notice.

On 12 November 2020, the Secretary of State approved the proposals for length IGR8. Their decision is outlined in the notice.

On 28 March 2024, the Secretary of State approved the proposals for VR15. Their decision is outlined in the notice.

On 14 March 2025, the Secretary of State approved the proposals for lengths IGR4 and IGR6. Their decision is outlined in the notice.

The Secretary of State has also made available a copy of the reports given to them by the Appointed Person relating to objections made about this stretch of coast.
Mrs M Naqvi v City Force Healthcare Ltd: 1808017/2023
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in Mrs M Naqvi v City Force Healthcare Ltd: 1808017/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66b4b134ab418ab0555934c1/Mrs_M_Naqvi_v_City_Force_Healthcare_Ltd_-_1808017.2023_-_Final.pdf).

Read the full decision in Mrs M Naqvi v City Force Healthcare Ltd: 1808017/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6792171a9f5b6adc1581ea12/Mrs_M_Naqvi_v_City_Force_Health_Care_Ltd_-_1808017.2023_-_Reconsideration_Judgment.pdf).
Tax free savings newsletter 19
Source: gov.uk (2025-11-27)

November 2025 newsletter to update stakeholders on the latest news for tax-free savings.

This newsletter is published by HMRC to update stakeholders on the latest news for Individual Savings Account (ISA) managers and Child Trust Fund (CTF) Providers.

Tax-Free Savings Newsletter 19 has articles on:
- Autumn Budget 2025
- annual subscription limits
- cash ISA limit
- digitalisation of ISA reporting
- Lifetime ISA
- Help to Save extension
- savings rates
NIO: Spending over £25,000, November 2024
Source: gov.uk (2025-02-27)

Reports on departmental spending over £25,000

NIO publishes details of all departmental spending over £25,000 on a monthly basis.

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/nio-transparency-data-on-gpc-and-spending-over-f25-000-january-2022).
147 Gladstone Street, Peterborough, PE1 2BN: CAM/00JA/HMF/2024/0600 & CAM/00JA/HMF/2024/0601
Source: gov.uk (2025-11-27)

Eastern Region [Judge K Neave & Mr J Francis QPM]

See the decision in full 147 Gladstone Street, Peterborough, PE1 2BN: CAM/00JA/HMF/2024/0600 & CAM/00JA/HMF/2024/0601 (https://assets.publishing.service.gov.uk/media/690210eebdb1ef2270a1d108/Decision.docx)
Returning to Zimbabwe
Source: gov.uk (2025-12-05)

Support for Zimbabwean nationals returning from the UK (reintegration services).

If you are a Zimbabwean national who has returned or will be returning to Zimbabwe from the United Kingdom, ZCC can help you rebuild your life in Zimbabwe.

This support is available for up to 12 months following your return to Zimbabwe.
Mrs D Haughton v Jo Jo’s Day Care Nursery Ltd: 6010584/2025
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Mrs D Haughton v Jo Jo’s Day Care Nursery Ltd: 6010584/2025 - Judgment (https://assets.publishing.service.gov.uk/media/69244bfb367485ea116a5671/Mrs_D_Haughton_v_Jo_Jo_s_Day_Care_Nursery_Ltd_6010584-2024_Judgment.pdf).

Read the full decision in Mrs D Haughton v Jo Jo’s Day Care Nursery Ltd: 6010584/2025 - Reasons (https://assets.publishing.service.gov.uk/media/69244b9ff2b88d41c7ba7e9d/Mrs_D_Haughton_v_Jo_Jo_s_Day_Care_Nursery_Ltd_6010584-2024_Judgment_and_Reasons.pdf).
CH255530 - How to do a compliance check: using inspection powers: during a visit: inspecting records
Source: gov.uk (2025-12-05)


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.

The power to inspect only applies to statutory records that are on the premises when you inspect them. However, the person may agree to a request to make available all the records you want to see during your visit. If you consider that there may be a problem with the records being made available you can issue a taxpayer notice, see CH223100 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch223100), requiring production of the records at the premises at the time of your visit.

There are some restrictions on the types of documents and information we can require or inspect even if they would otherwise be reasonably required to check a person’s tax position, see CH22100 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch22100).

If you are offered restricted documents to inspect you should remind the person that you have no power to inspect them. If the documents are still offered, you may inspect them but make a full record of the circumstances in which the documents were offered for review.

Guidance on reviewing records and dealing with failures to keep adequate records is at CH211000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch211000).

Note: When you inspect records you should not mark them in any way, for example to indicate a certain entry has been checked.
M Fujiwara v Hot Stone Ltd: 6006832/2024
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in M Fujiwara v Hot Stone Ltd: 6006832/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68dbb7fc750fcf90fa6ffc17/Mayumi_Fujiwara_v_Hot_Stone_Limited_-_6006832-2024_.pdf).
Mid Glamorgan Provisions 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 Mid Glamorgan Provisions 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 Mid Glamorgan Provisions 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
- 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.
IHTM04272 - Foreign settled property: when the settlement was made
Source: gov.uk (2025-04-07)


Where the legislation refers to the settlor’s domicile (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) ‘at the time when property first became comprised in the settlement’. You should proceed on the basis that, for any given item of property (IHTM04030 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04030)) held in a settlement, the settlement was made when that property was put in the settlement. Refer any case where this view is challenged to Technical. Example Sabina, when domiciled in Spain, transfers a house in Spain into a new settlement. Later she acquires a UK domicile and then adds some Australian property to the settlement. She died on 3 August 2022, so her domicile at the time the property became comprised in the settlement is relevant. The Spanish property is excluded property because of Sabina’s non-UK domicile when she settled that property. However, the Australian property is not excluded property as Sabina had a UK domicile when she added that property to the settlement.
Special procedure: customs warehousing
Source: gov.uk (2025-04-30)

This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.

Help make this customs technical handbook better

You can help HMRC improve this product by completing our special procedures: customs warehousing handbook survey (https://forms.office.com/e/Sc44tB9mRH). Rate the product, suggest changes or request other content or links to include.
Miss C Jose v Eniola Care Ltd: 2303077/2023
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Miss C Jose v Eniola Care Ltd: 2303077/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/685d458561d68e6ee1a92a82/Miss_C_Jose_v_Eniola_Care_Ltd_2303077_2023_-__Judgment_.pdf).
S Peggie v Fife Health Board and Dr B Upton: 4104864/2024
Source: gov.uk (2025-12-08)

Employment Tribunal decision.

Read the full decision in S Peggie v Fife Health Board and Dr B Upton: 4104864/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6936ce28a6fc97b81e57436a/S_Peggie_v_Fife_Health_Board__Dr_Upton.pdf).
Essex County Fire and Rescue Service
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 Essex County Fire and Rescue Service 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 Essex County Fire and Rescue Service recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
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.
Communication Workers Union (CWU) v British Telecom Ltd and The Commissioners for HM Revenue and Customs: 3205811/2022
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in Communication Workers Union (CWU) v British Telecom Ltd and The Commissioners for HM Revenue and Customs: 3205811/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e283d2d4a1b0665b8ee1c2/Communication_Workers_Union__CWU__v_BT_Ltd___Others_-_3205811_2022_-_Judgment.pdf).
UK repeats escalation management questions about Russian violations of NATO airspace: UK statement to the OSCE
Source: gov.uk (2025-10-01)

UK Counsellor, Ankur Narayan, repeats questions to Russia, which the UK has asked over the last two weeks, about Russia’s recent violations of NATO airspace.

Madam Chair, in addition to holding each other to account against OSCE principles, this Forum is also mandated to discuss risk reduction.

Last week, the Russian delegation asked what measures its ‘opponents’ are ready to take to stop the escalation of potential military incidents into a high-stakes conflict.

Firstly, we assume the question was directed at NATO, given the wider context of their question. We repeat that NATO is a defensive alliance. Its purpose is to protect. We do not see Russia as an ‘opponent’.

We do, however, agree on the need to prevent unintended escalation. That is why, since the Opening Session of the FSC, the UK has been asking Russia to clarify responsibility for the airspace violations observed in Poland on 9 September. We have not received direct answers to our questions. The Russian delegation has said that the Russian military has no plans to attack Poland but did not deny that Russian drones launched from Russia had flown into NATO airspace. Or what Russia would do to prevent recurrence. So, in the spirit of our Forum’s mandate on risk reduction, we ask our three questions again:

Firstly, if the incursions are unintentional, what steps is Russia taking to prevent recurrence?

Secondly, if they were deliberate, what is Russia’s intent?

Thirdly, will Russia commit to preventing future incursions including assuring NATO members that such violations will cease?