theodi/ndl-core-corpus huggingface dataset:
UK sea fisheries annual statistics report 2024
Source: gov.uk (2025-12-02)

The 2024 report on the UK commercial fishing industry including statistical tables and underlying data sets.

This is an official statistics release.

The aim of this publication is to provide a comprehensive picture of UK Sea Fisheries in 2024, recent trends and long-term historical context, back to 1938 in some instances.

The publication is a summary of:
- The UK fishing fleet (Section 1)
- Its activity at sea o Landings – how much fish are caught and landed (Section 2) o Effort – how long is spent at sea (Section 3)
- Trade (Section 4)
View the accompanying tables for each section and underlying datasets above

For details on the methodology and revisions policy please refer to the annexes within the PDF document above.

The quantity and value of landings by Scottish vessels in the MMO Sea Fisheries Statistics 2024 (published 2 December 2025) will be different to those published by Scottish Government in the Scottish Sea Fisheries Statistics 2024 (https://www.gov.scot/publications/scottish-sea-fisheries-statistics-2024/) (published 27 October 2025).

After the release of Scottish Sea Fisheries Statistics 2024, it was discovered that some landings for a number of Scottish vessels had been double counted.

Manual amendments are made to account for records that are excluded from the shared UK fisheries data system. Some of these records for landings in 2024 were unexpectedly added to the data system, meaning some landings by Scottish vessels were being included twice.

The landings data within the MMO Sea Fisheries Statistics 2024 have been corrected to remove double counting in landings by Scottish vessels.
Mr C G Judge v Tameside Metropolitan Borough Council: 2404627/2023
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mr C G Judge v Tameside Metropolitan Borough Council: 2404627/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/64fb1bf957e884000de127a0/Mr_CG_Judge_v_Tameside_Metropolitan_Borough_Council_-_2404627_2023.pdf).

Read the full decision in Mr C G Judge v Tameside Metropolitan Borough Council: 2404627/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6569f3c81104cf0013fa73a4/Mr_C_G_Judge_v_Tameside_MBC_-_2404627.2023.pdf).

Read the full decision in Mr C G Judge v Tameside Metropolitan Borough Council: 2404627/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e2685c4fed20c7f559f544/Mr_C_G_Judge_v_Tameside_Metropolitan_Borough_Council_-_2404627_2023.pdf).

Read the full decision in Mr C G Judge v Tameside Metropolitan Borough Council: 2404627/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6862568db77395b48b609cdf/Mr_C_G_Judge_v_Tameside_Metropolitan_Borough_Council_-_2404627_2023_-_Reconsideration.pdf).
Croydon Health Services NHS Trust
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 Croydon Health Services NHS Trust 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 Croydon Health Services NHS Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Individual insolvencies, September 2025
Source: gov.uk (2025-10-17)

Monthly tables and commentary on the numbers and rates of individual insolvencies, including bankruptcies, debt relief orders and individual voluntary arrangements in England and Wales and Northern Ireland, and quarterly information for Scotland. For England and Wales, Breathing Space scheme statistics are also included.

Main messages for England and Wales

In September 2025, 11,101 individuals entered insolvency in England and Wales. This was 3% lower than in August 2025 and 7% higher than in September 2024.

The individual insolvencies consisted of 622 bankruptcies, 3,985 debt relief orders (DROs) and 6,494 individual voluntary arrangements (IVAs). DRO numbers in September 2025 were lower than the record high seen in August 2025, but remain at the historically high levels seen over the past 18 months. The number of IVAs registered in September 2025 was higher than the average monthly number seen in the first half of 2025. Bankruptcy numbers remained at about half of pre-2020 levels but were 9% higher than in September 2024.

In the 12 months ending 30 September 2025, one in 407 adults in England and Wales entered insolvency (at a rate of 24.6 per 10,000 adults). This is higher than the rate of 23.4 per 10,000 adults (one in 427) who entered insolvency in the 12 months ending 30 September 2024.

There were 7,684 Breathing Space registrations in September 2025. This is 12% higher than in September 2024.
Mefloquine (Larium) prescribing in the UK armed forces: 12 September 2016 to 30 September 2025
Source: gov.uk (2025-11-27)

This statistical bulletin presents a summary of mefloquine prescribing following the introduction of a new policy in September 2016.

Mefloquine (also known as Lariam) is used to prevent or treat malaria. It may be prescribed as one of a number of alternative chemoprophylactic drugs for military personnel deployed to areas where there is a high risk of chloroquine resistant malaria.

This biannual official statistic provides information on the number of mefloquine prescriptions given to UK armed forces personnel at MOD medical facilities covering the period 12 September 2016 to 30 September 2025.
Mr D McDonald v  London General Transport Services Ltd: 6010448/2024
Source: gov.uk (2025-10-23)

Employment Tribunal decision.

Read the full decision in Mr D McDonald v London General Transport Services Ltd: 6010448/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68f88f69529ccfa62ea39a46/Mr_D_McDonald_v_London_General_Transport_Services_Ltd_6010448-2024.pdf).
COM80034 - Interest: how interest is calculated: clerical calculation of late payment interest (Action Guide menu)
Source: gov.uk (2025-12-05)


COM80035 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80035)

Late payment interest: clerical charge (HMRC Payments)

COM80036 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80036)

Late payment interest: clerical charge (debt management)

COM80037 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80037)

Interest on carry-back/S458 CTA 2010 (formerly S419(4) ICTA 1988) relief
Homeserve GB 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 Homeserve GB 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 Homeserve GB Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
More than one business (Self Assessment helpsheet HS220)
Source: gov.uk (2025-04-05)

Find information about your tax return if you have more than one business.

Find information on how to fill in your tax return if you have more than one business.

This helpsheet covers:
- Class 4 National Insurance contributions
- interest
- Lloyd’s underwriters
- losses
- partnerships
- profits
- self-employed sole traders
CTM34137 - Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: action in HMRC offices: technical issues
Source: gov.uk (2025-08-08)


All ECPP proposals received should be referred to a Grade 7 officer for advice and decision on acceptability.

The officer should bear in mind
- the company’s eligibility, CTM34132 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34132),
- issues around migration, INTM120000 (http://home.active.hmrci/intmanual/INTM120000.htm) onwards,
- valuation of and comprehensiveness of assets (especially intangibles) and liabilities within the exit charge computation,
- allocation of tax to individual assets, and
- expected useful life of intangibles, fixed assets, loan relationships and derivative contracts,
- where the instalment method, CTM34134 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34134), is proposed pointers to avoidance which might require the realisation method to be used instead, and
- pointers to the need for security, which will have regard to whether tax could be recovered from another group company or controlling director under TCGA92/S190, see CG45970 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45970) onwards, and if considered necessary will require a reference to to BAI (Technical).
Novus Property Solutions 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 Novus Property Solutions 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 Novus Property Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- UK Wounded, Injured And Sick
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.
A.S. SCAFFOLDING (SERVICES) LTD.
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 A.S. SCAFFOLDING (SERVICES) LTD. recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J Carrington v Corporation of Cambridge Regional College: 3300622/2021 and Others
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Mr J Carrington v Corporation of Cambridge Regional College: 3300622/2021 and Others - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68a87f3d969253904d1557c3/Mr_J_Carrington_v_Corporation_of_Cambridge_Regional_College-3300622-2021_and_Others-Judgment.pdf).
Teacher misconduct panel outcome: Mr Jack Broughton
Source: gov.uk (2025-06-17)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Jack Broughton

Location teacher worked: Birmingham, West Midlands

Date of professional conduct panel: 27 May 2025 to 30 May 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Jack Broughton formerly employed in Birmingham, West Midlands.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
TN / Mill Lane E4L5 / New Town overhead line, S37 Consent, Electricity Act 1989
Source: gov.uk (2025-04-16)

Screening decision to replace a single 240/414V low voltage wooden electricity pole on the New Forest SSSI.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

17 April 2025

Location

New Forest National ParkHampshire

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Self Assessment: Partnership disposal of chargeable assets (SA803)
Source: gov.uk (2025-04-05)

Use supplementary pages SA803 to complete your SA800 Partnership Tax Return if your partnership disposed of any chargeable assets.

If your partnership disposed of any chargeable assets use the SA803 supplementary pages when filing your SA800 Partnership Tax Return (https://www.gov.uk/government/publications/self-assessment-partnership-tax-return-sa800).
Miss C Darmanin v Butlins Skyline Ltd: 1401168/2024
Source: gov.uk (2025-01-30)

Employment Tribunal decision.

Read the full decision in Miss C Darmanin v Butlins Skyline Ltd: 1401168/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/679a34d3a77d250007d3146b/Miss_C_Darmanin_v_Butlins_Skyline_Limited_-_1401168.2024_-_Judgment.pdf).
HMRC: senior officials’ business expenses, hospitality and meetings, October to December 2024
Source: gov.uk (2025-03-27)

Data on senior officials’ (SCS2+) business expenses, hospitality, and meetings with external individuals and organisations.

HMRC publishes details of the Permanent Secretaries, Directors General, Finance Directors, Commercial Directors and Directors who are senior responsible owners in the Government’s Major Projects Portfolio meetings with external individuals and organisations, and senior officials’ business expenses and hospitality every quarter.

Expenses data has been redacted where it is deemed that publishing it could impact on national or personal security, or jeopardise investigations.

This data is also available on data.gov.uk:

HMRC Senior Officials’ Expenses Data (https://www.data.gov.uk/dataset/5e3b0a1a-bfb6-4d43-9289-758b70c23a25/hmrc-senior-officials-expenses-data)

HMRC’s Hospitality register (https://data.gov.uk/dataset/hm-revenue-and-customs-board-members-hospitality)

HMRC Senior Officials’ Meetings Data (https://www.data.gov.uk/dataset/853db0b2-4767-486b-86a1-a872034fcefe/hmrc-senior-officials-meetings-data)
Reporting requirements
Source: gov.uk (2025-11-26)

Reporting requirements for benefits in kind (BiKs) from April 2027.

From April 2027, the reporting process for most benefits in kind (BiKs) and expenses will be through the Full Payment Submission (FPS). This is the same process employers currently use to report salary and other employee details to HMRC when payments are made to employees. The expenses that will need to be reported on an FPS will be the same ones that are currently reported on a P11D form.

The FPS will be used to report the taxable values of BiKs and expenses so that both Income Tax and Class 1A National Insurance contributions can be reported in real time. Note that when we refer to reporting tax on BiKs in real time, we are referring to the fact that BiKs will have to be reported at each payroll date throughout the tax year.

The number of fields for reporting BiKs and taxable employment expenses on an FPS will be increased to align with what is currently reported on the P11D and P11D(b) forms. The reason for the extra fields is because HMRC will need visibility of the BiKs in the FPS to ensure that the correct tax is being reported and paid. Without this information, HMRC would need to conduct more manual compliance interventions to manage non-compliance risks – which would be administratively burdensome for both taxpayers and HMRC.

These extra fields are listed in Annex 3 (https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/annex-3-additional-benefits-in-kind-fields-likely-to-be-required-on-full-payment-submission-returns). The full technical specifications were made available to payroll software providers sooner than expected in November 2025.
BIM72069 - Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing
Source: gov.uk (2025-04-07)


VAT registered business

If a VAT registered business used VAT exclusive income and expense figures (in calculating its taxable profit) before starting to use the cash basis, and continued to do so in the cash basis, then there will be no transitional adjustment required.

If a VAT registered business prepared its last tax return using VAT inclusive income and expenditure figures (in calculating its taxable profit ) before starting to use the cash basis, and continued to do so in the cash basis, there might be a need for a transitional adjustment in the following circumstances.

If the business had owed VAT to HMRC at the end of its last tax period before the cash basis, it will have included the amount of VAT owed as an expense in its profit and loss account. If the business then paid that VAT to HMRC in the cash basis period, that would count as a deduction in the cash basis period. That would mean the business would have a tax deduction twice for that amount of VAT that had been owed to HMRC at the end of the last tax year.

So a transitional adjustment is required to prevent this double deduction.

Example

A VAT registered business that has been using VAT inclusive income and expense figures to calculate its profits (and continues to do so in the cash basis) had owed £300 of VAT to HMRC at the end of its last tax year. This £300 is included in the total £2,000 VAT the business paid to HMRC in the cash basis period.

Transitional adjustment

Amount

VAT paid to HMRC in cash basis period

£2,000

Less: VAT owed to HMRC at the end

-

of the last tax year:

(£ 300)

Adjusted VAT expense

£1,700

Finance leased assets

If a business prepares a balance sheet, finance leased equipment will be shown in the balance sheet in the same way as if they owned the equipment. By concession, the lessee is allowed to treat the depreciation of that leased equipment as an allowable tax deduction (plus the lease finance charge). The depreciation plus the finance charge in most cases will approximate to the amount of the payments made under the lease.

In the cash basis, a business is allowed to deduct the full amount of payments made under a lease if that particular equipment would have qualified for a deduction if it had been purchased outright by the business.

This is very similar to how an item of equipment being paid for in instalments would be treated. A transitional adjustment would be required only if the amounts deducted for tax (as at the end of the last tax year before the cash basis) differed from the total lease payments made (up to the end of the last tax year).
The Military Lodge in the Masonic Province of West Lancashire
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 The Military Lodge in the Masonic Province of West Lancashire 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 The Military Lodge in the Masonic Province of West Lancashire 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 Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Building materials and components statistics: March 2025
Source: gov.uk (2025-04-09)

Statistics and analysis on the construction sector for March 2025.

Presents information on selected building materials, including monthly data on price indices, bricks, cement and concrete blocks. It also provides quarterly data on sand and gravel, slate, concrete roofing tiles, ready-mixed concrete and imports and exports of construction products.

The Office for National Statistics has paused the publication of producer price indices (https://www.ons.gov.uk/news/statementsandletters/pausingofproducerpricespublications) due to data quality issues. As a result of this, DBT has decided to pause the publication of new data in Tables 1, 2 and 3 for the foreseeable future, as this data is directly dependent on ONS producer price indices. ONS hope to resume the publication of producer price indices in the summer, at which point revisions to the data may be published.
Motion Focus Media 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 Motion Focus Media 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 Motion Focus Media 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
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
A Kitson v Irbis Capital Partners Ltd: 6022826/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in A Kitson v Irbis Capital Partners Ltd: 6022826/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684c05cdbd35d2f88bcba2c3/Adelaide_Kitson_v_Irbis_Capital_Partners_Limited_-_6022826-2024.pdf).
COM53150 - Claims / reliefs: other reliefs: Section 458 (S458) Corporation Tax Act (CTA) 2010 - interaction with penalties
Source: gov.uk (2025-12-05)


The inclusion of S455 on loans to participators within the self assessment tax charge may affect the tax base for the calculation of any tax-related late filing penalty.

Where a close company is liable to tax under Section 455 CTA 2010 on loans or advances to a participator in the company and claims relief under S458 because a loan has been wholly or partly repaid, released or written-off, the relief may be deferred under S458(5) until the normal due date (see Glossary for more informtion) for the Accounting Period (AP) in which the repayment, release or write-off takes place.

The deferred relief is ignored in determining the amount of unpaid tax for the purposes of any tax-related penalty. For more information see.

See:
- COM100000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com100000) onwards for more information
- COM53013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53013) for legislation applying to this subject.
DHSC: spending over £500, October 2025
Source: gov.uk (2025-11-28)

Department of Health and Social Care spending by electronic purchasing card solution (ePCS), over £500.

The Department of Health and Social Care (DHSC) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis.

The ePCS has replaced the government procurement card (GPC).
Miss C Lee v MHR Clinic: 2404667/2024
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Miss C Lee v MHR Clinic: 2404667/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67603002cfbf84c3b2bcfa63/Miss_C_Lee_v_MHR_Clinic_2404667_2024.pdf).

Read the full decision in Miss C Lee v MHR Clinic: 2404667/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6867bb51a08d3a3ca3b6774a/C_Lee_v_MHR_clinic_-_2404667_2024_-_Judgment.pdf).
G3 Systems 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 G3 Systems 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 G3 Systems Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Sellafield supporting Whitehaven Science Fair
Source: gov.uk (2025-06-30)

Local science fair in Whitehaven, West Cumbria goes from strength to strength.

We were pleased to support Whitehaven Town Council in hosting the 5th Annual Whitehaven Science Fair, working in partnership with Nuclear Waste Services to plan and deliver a two-day programme focused on innovation, scientific curiosity and community engagement.

The first day welcomed primary school pupils to experience an engaging theatre-style science demonstration, followed by interactive exhibits located in the robotics and technology marquees.

Local employers, including ourselves and Nuclear Waste Services, presented a range of technologies and provided hands-on activities. These included opportunities to operate robots, participate in educational games, test coordination skills, and meet Spot-the-dog.

By offering such experiences, the event helps inspire an interest in Science, Technology, Engineering and Mathematics (STEM) among young people and encourages them to consider future careers in these areas.

Members of the public also attended throughout the day to learn more about current developments on the Sellafield site and the work of organisations contributing to innovation in the local area.

Deputy Lord Lieutenant for Cumbria, Gerard Richardson, said:

I couldn’t be more delighted with the turnout, not just from schools and pupils but also from curious members of the public who really enjoyed the experience.

What a great event this has developed into, and we are so proud of the partnership that has grown with Sellafield Ltd, Nuclear Waste Services, 3d360, Atkins and a host of other companies.

The second day focused on career development, with Year 9 pupils from local secondary schools attending a careers fair. A range of local businesses were present to share information on early career pathways and work experience opportunities.

Carol Parkinson, education outreach manager at Sellafield Ltd, said:

It was a fantastic chance to engage directly with young people and highlight the career options available to them within the local area.

We offer a wide variety of early careers programmes, and it is important that students are made aware of these at an early stage. It was also encouraging to see the breadth of opportunities presented by other local employers.

Work Experience | Graduates, Placements & Apprenticeships | Sellafield Ltd Careers (https://careers.sellafieldsite.co.uk/graduates-placements/)
Water Management grant round 2: guidance for applicants (closed)
Source: gov.uk (2025-11-12)

A closed grant to fund items to improve using water for irrigation, and to secure water supplies for crop irrigation.

Round 2 of the Water Management grant is closed for applications.

Find out about other grants and funds (https://www.gov.uk/guidance/funding-for-farmers).

Round 2 of the Water Management grant is for:

capital items to improve farm productivity through more efficient use of water for irrigation

securing water supplies for crop irrigation by constructing on farm reservoirs which will store abstracted water or harvested rainwater

the use of best practice irrigation equipment

Grant value: between £35,000 and £500,000.
Timetables for national applications for MAs, ATCs and VHRs
Source: gov.uk (2025-05-21)

All national applications will be processed on one of six timetables that vary in length depending on the complexity and nature of the application under assessment.

These timetables apply from 1 January 2021 to national Marketing Authorisations (MAs), Animal Test Certificates (ATCs) and Veterinary Homeopathic Registrations (VHR). It also covers Specific Batch Control (SBC) applications for pharmaceutical products.

The number of days referred to are calendar days.

Summary of the six new timetables

Complex

Used for complex new MA applications and will be completed within 210 days of receipt of a valid application. It will be determined at the validation stage based on set criterion, such as whether there are novel therapies or new active substances, whether an application is complex or major. It is likely that most biological and immunological applications will be processed on a complex timetable.

Major

Used for non-complex new MA applications (excluding copycats) including variation-extensions, and will be completed within 180 days of receipt of a valid application.

Standard

Used for Copycats, New VHRs, Variations Requiring Assessment - Standard (VRA-S) and will be completed within 120 days of receipt of a valid application.

Shortened

Used for Variations Requiring Assessment - Reduced (VRA-R), VHR renewals, all ATC applications and conditions. These will be completed within 60 days of receipt of a valid application.

Minor

Used for Variations Not Requiring Assessment (VNRA) and administrative VRA-R. These will be complete within 30 days of receipt of a valid application.

Batch

Used for Specific Batch Control (SBC) applications and will be completed within 20 days of receipt of an application.
National Minimum Wage: Low Pay Commission reports
Source: gov.uk (2025-02-04)

This page collects the annual reports from the Low Pay Commission to the Government on the National Minimum Wage.

Since 1998, the Low Pay Commission (LPC) has submitted annual reports to the Government. These reports recommend the levels of the National Minimum Wage (NMW), monitor the NMW’s effects and consider related policy issues. They set out in full the evidence and analysis which Commissioners relied on each year in making recommendations. They cover the effects of the National Minimum Wage, including the National Living Wage, the state of the economy and labour market, the positions of young people and apprentices and evidence on compliance and enforcement.

This page brings together reports from 2006 to 2024. The LPC’s reports from 1998 to 2005 are available on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20130708092725/http://www.lowpay.gov.uk/lowpay/rep_a_p_index.shtml).
10 Highbury Hill, London N5 1AL: LON/00AU/LDC/2025/0757
Source: gov.uk (2025-09-23)

Residential Property Tribunal decision of Judge L Tagliavini on 27 August 2025

Read the full decision in 10 Highbury Hill, London N5 1AL: LON/00AU/LDC/2025/0757 (https://assets.publishing.service.gov.uk/media/68af167b969253904d1558df/250827_Decision_in_10_Highbury_Hill__London__N5_1AL.pdf)
Environment Agency terms and conditions for goods and services
Source: gov.uk (2025-04-09)

Terms and conditions between the Environment Agency and its suppliers for purchases of goods and services, including research and development.

These templates outline the terms and conditions between the Environment agency and its suppliers for purchases of goods and services, including research and development. They must be used for all items advertised on or after 24 February 2025.

Templates that were available for use before 24 February 2025 can be found on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250204225304/https://www.gov.uk/government/publications/environment-agency-terms-and-conditions-for-goods-and-services).

Find out more about procurement at the Environment Agency (https://draft-origin.publishing.service.gov.uk/government/organisations/environment-agency/about/procurement#terms-and-conditions), including:
- how to identify the relevant terms
- how to accept the terms
- a list of historic terms and conditions
RSH Stakeholder Survey 2024-2025
Source: gov.uk (2025-06-19)

The Regulator of Social Housing asks external stakeholders for their views on the regulator and social housing regulation.

This page includes an analysis of the results from the RSH stakeholder survey for 2024-2025. The survey seeks views from stakeholders such as registered providers of social housing and other sector representatives about a range of issues.

We use the results to inform:
- our performance monitoring
- continuous development of our operational approach
- our corporate planning
Naturalisation as a British citizen: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on how to consider applications for naturalisation as a British citizen.

UK Visas and Immigration guidance for staff explaining the specific requirements an applicant must meet in order to naturalise as a British citizen and how to process applications. It includes information on:

full capacity requirement

residence requirement for naturalisation

applicants exempt from immigration control

future intentions requirement

Crown, designated and armed forces service