theodi/ndl-core-corpus huggingface dataset:
RW Joinery (Stockport) 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 RW Joinery (Stockport) 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 RW Joinery (Stockport) 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
- 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.
Chloe Squires
Source: gov.uk (2025-09-25)

Chloe Squires served as the Director General for Homeland Security in the Home Office from 2021 to 2025. Prior to this appointment, she was Director National Security in the Home Office and led on a range of national security issues including: aspects of counter-terrorism the domestic response to hostile state activity implementation of the UK’s Investigatory Powers Act and associated oversight mechanisms the operational relationship with MI5 the use of national security related immigration and disruption powers

Chloe Squires served as the Director General for Homeland Security in the Home Office from 2021 to 2025.

Prior to this appointment, she was Director National Security in the Home Office and led on a range of national security issues including:
- aspects of counter-terrorism
- the domestic response to hostile state activity
- implementation of the UK’s Investigatory Powers Act and associated oversight mechanisms
- the operational relationship with MI5
- the use of national security related immigration and disruption powers
Bird flu: near Feltwell, King’s Lynn and West Norfolk, Norfolk (AIV 2025/90)
Source: gov.uk (2025-11-07)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Feltwell, King’s Lynn and West Norfolk, Norfolk on 7 November 2025.

Case information

7 November 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Feltwell, King’s Lynn and West Norfolk, Norfolk (AIV 2025/90) on 7 November 2025.

A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises will be humanely culled.

Declaration of a protection zone and surveillance zone (https://assets.publishing.service.gov.uk/media/690e42dbacbadb0fa8050fca/Protection_and_Surveillance_Zone__DPR_2025_183.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/90
Teacher misconduct panel outcome: Mr Richard Fitton
Source: gov.uk (2025-01-29)

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 Richard Fitton

Location teacher worked: London, England

Date of professional conduct panel: 08 January 2025 to 10 January 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 Richard Fitton formerly employed in London, England.

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.
Ms J Shrestha v Saroia Staffing Services Ltd (in administration): 1805600/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Ms J Shrestha v Saroia Staffing Services Ltd (in administration): xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/678a6cba69b9b76c761d05a0/Ms_J_Shrestha_v_Saroia_Staffing_Services_Limited_xx-xxxx-xxxx.pdf).
Deer species management plan (PA7) template
Source: gov.uk (2025-07-10)

Complete the template to help monitor and manage deer on your land for capital grants payments.

You need to apply for a capital grants plan (https://www.gov.uk/government/publications/apply-for-a-capital-grants-plan) with the Rural Payments Agency (RPA) before you can use and claim this capital item.

Once you have your agreement, complete the deer species management plan template to:

assess the impact that deer are having on your land

record the control and monitoring methods you will use

create a map of your holding where you will control and monitor deer

The completed template and map will be your deer species management plan.

Find full details about the deer control and management action (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-get-ready-to-apply/countryside-stewardship-higher-tier-actions#cws1-deer-control-and-management-t2) and associated capital items.

Get your plan approved

You need to get your deer species management plan template approved by your local Forestry Commission operational delivery team hub. You should do this once you get your capital grants plan agreement with RPA.

Find your local Forestry Commission operational delivery team hub (https://www.gov.uk/government/organisations/forestry-commission/about/access-and-opening#odt).

Make a claim for payment

1. Submit a claim for payment (https://www.gov.uk/guidance/how-to-make-a-capital-or-revenue-claim-for-countryside-stewardship#make-a-capital-claim) using the Rural Payments service or a claim form.

2. Submit your template and map by post or email to RPA.

Rural Payments AgencyPO Box 324WorksopS95 1DFEmail: xxx@xxx.xx (mailto:xxx@xxx.xx)

Please quote your single business identifier (SBI) and agreement number in all enquiries.

Templates for managing other species

There are different templates for managing other species under this capital grants plan item. Find templates for:

American mink species management plan PA7 template (https://www.gov.uk/government/publications/american-mink-species-management-plan-pa7-template)

edible dormouse species management plan PA7 template (https://www.gov.uk/government/publications/edible-dormouse-species-management-plan-pa7-template)

grey squirrel species management plan PA7 template (https://www.gov.uk/government/publications/grey-squirrel-species-management-plan-pa7-template)

invasive non-native plant species management plan PA7 template (https://www.gov.uk/government/publications/invasive-non-native-plant-species-management-plan-pa7-template)
Mrs L Phillips v Kent County Council: 2304036/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Mrs L Phillips v Kent County Council: 2304036/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d149ebb6c608ff9421b122/Mrs_L_Phillips_-v-_Kent_County_Council__2304036-2020_Strike-Out_Judgment_20.09.25.pdf).
Flat 22, Penistone House, Kelham Mills,  Block C, 5 Adelaide Lane, Sheffield, S3 8BJ: MAN/00CG/MNR/2024/0095
Source: gov.uk (2025-07-02)

Northern Tribunal Judge C Tonge and Tribunal Member S Kendall sitting on 11 June 2024

Read full decision in Flat 22, Penistone House, Kelham Mills, Block C, 5 Adelaide Lane, Sheffield, S3 8BJ: MAN/00CG/MNR/2024/0095 (https://assets.publishing.service.gov.uk/media/680a7b186d6ac02ee99d849d/22_Penistone_House_Decision.pdf)
Peter Abbott OBE
Source: gov.uk (2025-08-29)

Dr Peter Abbott OBE has been a member of the Diplomatic Service since 2005. He served as British Consul General to New England from 2020 to 2024 and as Counsellor at the British High Commission in Islamabad, Pakistan, from 2018 to 2020.  Earlier in his career, Peter was Deputy Head of Mission at the British Embassy in Lisbon. Before being posted to Portugal, Peter covered West Africa, with a particular focus on the emerging threat of terrorism and instability in Mali and the Sahel. Prior to this, he led the Government’s review of the UK counter-radicalisation strategy, Prevent, based in the Office for Security and Counter-terrorism at the Home Office. This followed a posting to the British Embassy in Washington where he was Private Secretary to the Ambassador, Sir Nigel Sheinwald, from 2008 to 2010. He is currently on loan to the Cabinet Office. Social media links Peter Abbott on X

Dr Peter Abbott OBE has been a member of the Diplomatic Service since 2005. He served as British Consul General to New England from 2020 to 2024 and as Counsellor at the British High Commission in Islamabad, Pakistan, from 2018 to 2020.

Earlier in his career, Peter was Deputy Head of Mission at the British Embassy in Lisbon. Before being posted to Portugal, Peter covered West Africa, with a particular focus on the emerging threat of terrorism and instability in Mali and the Sahel.

Prior to this, he led the Government’s review of the UK counter-radicalisation strategy, Prevent, based in the Office for Security and Counter-terrorism at the Home Office. This followed a posting to the British Embassy in Washington where he was Private Secretary to the Ambassador, Sir Nigel Sheinwald, from 2008 to 2010.

He is currently on loan to the Cabinet Office.

Social media links
- Peter Abbott on X (https://x.com/FCDOPeterAbbott)
Mrs I Kome v PCMC Healthcare Ltd and Primary Care Nursing: 2600400/2025
Source: gov.uk (2025-09-18)

Employment Tribunal decision.

Read the full decision in Mrs I Kome v PCMC Healthcare Ltd and Primary Care Nursing: 2600400/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68cac321995dfd01bff0c022/Irene_Kome_v_PCMC_Healthcare_Limited_2600400.2025.pdf).
IHTM27142 - Foreign property: securities issued by international organisations: designated as non-UK by Treasury
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000). By Statutory Instrument the Treasury can designate securities issued by certain international organisations as situated outside the UK for the purposes of ICTA88/S324.

The following organisations have been designated:

The Asian Development Bank - under the International Organisations (Tax Exempt Securities) Order 1984 (SI 1984/1215) made on 2 August 1984

The African Development Bank - under the International Organisations (Tax Exempt Securities) (No 2) Order 1984 (SI 1984/1634) made on 22 October 1984

The European Community, the European Coal and Steel Community, the European Atomic Energy Community, the European Investment Bank - under the European Communities (Tax Exempt Securities) Order 1985 (SI 1985 No 1172) made on 25 July 1985,

The European Bank for Reconstruction and Development - under the International Organisations (Tax Exempt Securities) Order 1991 (SI 1991/1202) made on 16 May 1991.

Any security issued by these organisations automatically has a foreign situs for Inheritance Tax (IHT), where the event occurred on or after the date of the order. So it is not subject to IHT unless the transferor is UK domiciled (before 6 April 2025) or a long-term UK resident (on or after 6 April 2025) at the time of the transfer.
Seychelles: doctors
Source: gov.uk (2025-01-08)

List of medical facilities and practitioners in Seychelles.

The Foreign, Commonwealth & Development Office (FCDO) does not accept any liability to any person or company for any financial loss or damage arising from the use of this information or from any failure to give information.
S Whitehead v KODS Restaurants Ltd: 6004675/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in S Whitehead v KODS Restaurants Ltd: 6004675/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6859448dae75d34a918611d6/S_Whitehead_v_KODS_Restaurants_Limited_6004675-2024_Judgment.pdf).
Waveney, Lower Yare, and Lothingland Internal Drainage Board – notice of reconstitution
Source: gov.uk (2025-04-03)

Reconstitution of the Waveney, Lower Yare, and Lothingland Internal Drainage Board.

The Environment Agency has submitted to the Department for Environment, Food and Rural Affairs a Scheme under Section 3 of the Land Drainage Act 1991 for:
- the reconstitution of the Waveney, Lower Yare, and Lothingland Internal Drainage Board to reduce the number of elected members of the Board to 9
- any matters relating to or following from that reconstitution
Published date: 3 April 2025.

Consultation period end date: 3 May 2025.
Miss O Havdan v O Forbes and Bagelmania London Ltd (in Liquidation): 2204943/2019 and 2200018/2020
Source: gov.uk (2025-07-17)

Employment Tribunal decision.

Read the full decision in Miss O Havdan v O Forbes and Bagelmania Ltd: 2204943/2019 and 2200018/2020 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/611114038fa8f506cca92241/Miss_O_Havdan__vs_Olesya_Forbes_and_Others.pdf).

Read the full decision in Miss O Havdan v O Forbes and Bagelmania London Ltd (in Liquidation): 2204943/2019 - Remedy (https://assets.publishing.service.gov.uk/media/6877b3ba0263c35f52e4dca8/Ms_O_Havdan_v_1._Olesya_Forbes_2._Bagelmania_London_Limited__in_liquidation__-_2204943-2019_-_Remedy.pdf).
CTM08720 - Corporation Tax: change of ownership: companies with investment business: conditions
Source: gov.uk (2025-07-18)


CTA10/S677

S677 is modelled on CTA10/S673 (CTM06300 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm06300) onwards).

It applies where there is a change in the ownership of an investment company (or 'company with investment business' for periods on or after 1 April 2004) and
- within a specified period beginning three years before the change, there is a major change in the nature or conduct of the business, or
- the change in ownership occurs after the scale of activities has become small or negligible and before any considerable revival of the business, or
- after the change there is a significant increase in the amount of the company's capital (CTM08750 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08750)).
For accounting periods (APs) ending before 1 April 2017, the specified period is six years.

For APs beginning on or after 1 April 2017 the specified period is eight years. But the eight year period only applies where both the change in ownership and the major change in the nature or conduct of the business occur on or after 1 April 2017 (F(2)A17/SCH4/PARA80).

Where an AP begins before and ends on or after 1 April 2017, it is divided so that the period that falls before 1 April 2017 and the period that falls on or after that date are treated as two separate accounting periods (F(2)A17/SCH4/PARA190). See CTM04880 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm04880).

For the purposes of CTA10/S677
- change in ownership is defined in CTA10/S719 (see CTM06340 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm06340) and CTM06350 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm06350)), and
- a major change in the nature or conduct of the business includes a major change in the nature of the investments held, even if that change was the result of a gradual process which began before the period within which the change has to take place.
Climate adaption reporting fourth round: water
Source: gov.uk (2025-07-23)

Adaptation reports to Defra by the water sector. Part of the fourth round of the adaptation reporting process under the Climate Change 2008 Act.

These reports set out how water companies, regulators, operators and charities are taking action to adapt to climate change, by reporting on how they are addressing current and future climate impacts.

These reports were invited by Defra under the adaptation reporting power under the Climate Change Act 2008.
IPGN4250 - Risks: appeals against officer's decisions
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

If you do not agree with a decision that HMRC has made, you can either:

· accept an offer of a review

· appeal to an independent tribunal

If you want to do either of these, you must do so within 30 days.

Most disputes can be resolved by a review, without the need to appeal to a tribunal.

If you accept an offer of a review

An impartial officer who works for HMRC’s Solicitor’s Office and Legal Services (SOLS) team and who specialises in review work will take a fresh look at my decision. They are known as “review officers”.

The review officer will write to let you know the outcome of their review within 45 days, unless they agree a longer period with you. If they agree with HMRC's decision, they’ll uphold it and explain why. If they do not agree, they’ll either cancel or vary my decision and explain why.

If you disagree with the outcome of the review, you can still appeal to the tribunal. You must do this within 30 days of the date of the letter telling you the outcome of the review.

For further information about reviews, go to www.gov.uk and search ‘disagree with a tax decision’,

For reviews, you can email, or write to, HMRC’s Solicitor’s Office and Legal Services directly to accept my offer of review. You’ll find the email and postal addresses below

The SOLS email address is: xxx@xxx.xx (mailto:xxx@xxx.xx).

If you want to write, their address is: Solicitor’s Office and Legal Services, HM Revenue and Customs, BX9 1ZT.

If you do not want to accept an offer of a review, or you disagree with the outcome of it, you can appeal to an independent tribunal. They will then decide the matter.

For more about tribunals and how to appeal, go to www.gov.uk and search ‘appeal to the tax tribunal’ or call xx-xxxx-xxxx.
Kobi Bentley
Source: gov.uk (2025-02-06)

Kobi was the Humanitarian and Development Director for the UK Foreign, Commonwealth and Development Office (FCDO) leading UK’s international development engagement in South Sudan. Prior to South Sudan, Kobi was the Development Director (initially Country Director DFID) in Sierra Leone between 2019 and 2022. Previously she was Deputy Country Director, DFID Somalia (2016 to 2019), Governance and Economics Team Leader DFID Mozambique (2011 to 2016), and Economic Adviser DFID DRC (2008 to 2011), DFID Ethiopia (2006 to 2008) and in the Africa Policy Team (2004 to 2006). Before joining the UK government Kobi was as an ODI Fellow in Ghana, where she worked as an Economist in the Ministry of Education. Kobi holds an MSc (2002) and a BSc (2000) in Economics, both from the London School of Economics. She speaks French and Portuguese.

Kobi was the Humanitarian and Development Director for the UK Foreign, Commonwealth and Development Office (FCDO) leading UK’s international development engagement in South Sudan.

Prior to South Sudan, Kobi was the Development Director (initially Country Director DFID) in Sierra Leone between 2019 and 2022. Previously she was Deputy Country Director, DFID Somalia (2016 to 2019), Governance and Economics Team Leader DFID Mozambique (2011 to 2016), and Economic Adviser DFID DRC (2008 to 2011), DFID Ethiopia (2006 to 2008) and in the Africa Policy Team (2004 to 2006). Before joining the UK government Kobi was as an ODI Fellow in Ghana, where she worked as an Economist in the Ministry of Education.

Kobi holds an MSc (2002) and a BSc (2000) in Economics, both from the London School of Economics. She speaks French and Portuguese.
NIM09320 - Earnings Periods: Statutory Payments: Payment after employment has ended
Source: gov.uk (2025-10-03)


Section 4(1) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

For the purposes of this page when we refer to Statutory Payments we mean:
- Statutory Maternity Pay (SMP),
- Statutory Sick Pay (SSP),
- Statutory Paternity Pay (SPP),
- Statutory Adoption Pay (SAP),
- Shared Parental Pay (ShPP)
- Statutory Parental Bereavement Pay (SPBP) and
- Statutory Neonatal Care Pay (SNCP).
Any Statutory Payments paid, other than by lump sum, after the employment has ended are liable for NICs and the earnings period depends on the circumstances.

Payment made at same frequency as regular salary

If an employer continues to pay Statutory Payments at the same frequency as regular wages or salary, the regular earnings period will apply, for example monthly salary followed by monthly Statutory Payments, the Statutory Payments will have the same monthly earnings period.

Payment made at different frequency from regular salary

If an employer pays Statutory Payments at a different frequency from regular wages or salary, the earnings period will be a week, for example monthly salary followed by fortnightly or four weekly payments of Statutory Payments, the Statutory Payments will have a weekly earnings period.
16 to 19 free school revenue funding
Source: gov.uk (2025-10-08)

How we calculate and allocate revenue funding for 16 to 19 free schools in the 2025 to 2026 academic year.

This guide explains how much revenue funding 16 to 19 free schools will receive.

There is also a financial template to help budget planning for:
- groups proposing to open a mainstream or 16 to 19 free school
- open mainstream and 16 to 19 free schools
- groups proposing to open a mainstream (local authority presumption) school
It gives you an indicative funding allocation based on the size, phase and location of your school.
Find information and contact the UK Space Agency
Source: gov.uk (2025-04-01)

Find out information and how to send a message to the UK Space Agency.

The UK Space Agency catalyses investment into the sector, delivers missions and capabilities that meet UK needs, and champions space to investors, customers and the public.

Looking for funding for a project?

You can find all of the UK Space Agency’s open funding calls (https://www.gov.uk/guidance/apply-for-funding-academic-community-and-educational), with instructions on how to apply and who to speak to.

Have a Freedom of Information Request?

Please contact xxx@xxx.xx (mailto:xxx@xxx.xx) for any Freedom of Information requests and Environmental Impact Regulation requests.

You can find out how to make a FOI request here (https://www.gov.uk/make-a-freedom-of-information-request).

Interested in a career in space?

Visit our Skills and Careers page (https://www.gov.uk/guidance/space-skills-and-careers-resources) to find information on space-related careers, including becoming an astronaut.

Learning about space, or need educational resources for your class?

Our educational resources page (https://www.gov.uk/guidance/space-related-educational-resources) can direct you to classroom resources, learning experiences, and fun activities related to space.

Member of the media?

Please contact our media team (https://www.gov.uk/government/organisations/uk-space-agency/about/media-enquiries).

Report fraud

See information on how to report any suspected or actual attempts at fraud (https://www.gov.uk/government/publications/report-fraud), bribery or corruption involving UK Space Agency staff or grant funding.

Threat resilience

For advice and guidance covering how to make your space business more secure and resilient to threats, register for a UK Space Agency Lite account (https://www.resilience.gov.uk/).

For anything else

Please contact the Public Affairs team at xxx@xxx.xx (mailto:xxx@xxx.xx).

What happens when you contact us

We’ll respond as soon as we can, and always aim to get you a full answer within 20 working days. Please note, however, we can only address questions related to UK Space Agency work, and cannot respond to queries meant for other government departments or public bodies

In line with our Respectful Behaviour Policy (https://www.gov.uk/guidance/uk-space-agency-respectful-behaviour-policy), we might not respond if your query:
- contains offensive language
- has already been answered in a previous reply to you
- is illegible
- is for information only
Privacy notice

Read our GDPR privacy notice (https://www.gov.uk/government/publications/uk-space-agency-gdpr-privacy-notice) for information on how we handle your personal data when you contact us.
Tim Smart
Source: gov.uk (2025-05-23)

Tim Smart is Managing Director, Rail development. He has been interim Managing Director since January 2019 and was appointed permanently in August 2019. He will continue the work which saw the Phase 2a hybrid Bill secure a significant majority of 246 votes in its final reading in the House of Commons.

Tim Smart is Managing Director, Rail development. He has been interim Managing Director since January 2019 and was appointed permanently in August 2019. He will continue the work which saw the Phase 2a hybrid Bill secure a significant majority of 246 votes in its final reading in the House of Commons.
ECSH45785 - Fit and proper and approvals: contents: operational guidance: list of checks or tests conducted on each sector
Source: gov.uk (2025-03-11)


The approvals check (https://www.gov.uk/guidance/hmrc-approval-checks) is conducted on applications from the following sectors:
- Art market participants (AMPs).
- Accountancy service providers (ASPs).
- Estate agency businesses (EABs).
- Letting agency businesses (LABs).
- High value dealers (HVDs).
HVD cases follow a slightly different process and require more enhanced checks.

For more information on the specific checks that are conducted on approvals, see ECSH45780 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh45780).

The fit and proper test (https://www.gov.uk/guidance/money-laundering-regulations-apply-for-the-fit-and-proper-test) is conducted on applications from the following sectors:
- Money service businesses.
Trust or company service providers.

For more information on the specific checks that are conducted at each stage of a fit and proper test application, see ECSH45780 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh45780). The fit and proper SWI is also located within the knowledge library.

Neither the approvals check, nor the fit and proper test is conducted on telecommunications, digital & IT payment service providers (TDITPSPs) and bill payment service providers (BPSPs) as they do not fall under regulations 26 or 58 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) which means that HMRC register and supervise these sectors, but they are not subject to approvals check.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Miss A L Poppitt v The Royal Orthopaedic Hospital NHS Foundation Trust: 1304943/2023
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Miss A L Poppitt v The Royal Orthopaedic Hospital NHS Foundation Trust: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690dedd1896fad804b050f8d/Miss_A_L_Poppitt_v_The_Royal_Orthopaedic_Hospital_NHS_Foundation_Trust1304943-2023_Judgment_-_No_Sig_.pdf).
RFIG21170 - Statutory Residence Test (SRT): Split year treatment: Case 5 - Starting full-time work in the UK
Source: gov.uk (2025-04-07)


An individual may receive split year treatment for a tax year if they start to work full-time in the UK, and they meet the third automatic UK test over a period of 365 days. If there is more than one such period then the UK part of the year will run from the beginning of the first such period.

They must:
- be UK resident in the tax year
- be non-UK resident for the previous tax year
- not meet the sufficient ties test for the part of the tax year before the point they first meet the third automatic UK test, when they are considering whether they have sufficient UK ties in this part of the year, they should reduce the day count limits in the sufficient UK ties tables per the table below.
﻿
SAM121405 - Returns: individuals returns: claim to relief for SEIS (seed enterprise investment scheme)
Source: gov.uk (2025-01-23)


The Seed Enterprise Investment Scheme (SEIS) was introduced in April 2012 to run alongside the existing Enterprise Investment Scheme (EIS). For further information regarding EIS, see SAM121400 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam121400).

Where the taxpayer claims income tax relief for SEIS on the return, the claim must be made at box 10 of the ‘Other tax reliefs’ section of the Additional information page Ai2.

Relief is given at 50 per cent of the cost of the qualifying shares acquired on, or after, 6 April 2012 and is given in terms of tax. The rate differs from that available under the existing Enterprise Investment Scheme. Where relief is to be coded you should refer to the guidance for ‘Coding allowances and reliefs: seed enterprise scheme’ in the PAYE Manual.

Where a new claim is received and there is no existing SA record, a record should be set up in accordance with the guidance at S (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100000)AM100000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100000) onwards. If an SA record exists but is dormant, you should reactivate the record following the guidance for ‘Reactivating a dormant record’ at SAM101093 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101093) and make an SA Note of the reason why the record has been reactivated.

The latest date for making a claim is five years after the normal self-assessment filing date of the relevant tax year (eg for 2020-21, the deadline would be 31 January 2027).

For more information regarding the SEIS coding process, see the PAYE Manual at PAYE10047.

If required, more information can be found in the Venture Capital Schemes Manual from VCM35150 (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm35010) onwards. There is also a GOV.UK helpsheet HS393 which offers a general overview of the scheme
Fleet Source 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 Fleet Source 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 Fleet Source Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Flat 1 , 20 Alfoxtone Avenue , London , N15 3DD: LON/00AP/LSC/2024/0159
Source: gov.uk (2025-01-27)

Residential Property decision of Judge P. Tueje & Mrs A. Flynn on 24 January 2025

Read the full decision in Flat 1 , 20 Alfoxtone Avenue , London , N15 3DD: LON/00AP/LSC/2024/0159 (https://assets.publishing.service.gov.uk/media/6797a57ae0edc3fbb060633d/FINAL_DECISION_LON-00AP-LSC-2024-0159__Flat_1_22_Alfoxtone_Ave_N15_3DD_.pdf).
Steve Brown Funeral Celebrant
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 Steve Brown Funeral Celebrant 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 Steve Brown Funeral Celebrant 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
- 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.
Approval of mortgage documentation (PG30)
Source: gov.uk (2025-09-01)

How to apply for approval of standard forms of legal charge and related deeds used by lending institutions (practice guide 30).

Aimed at lenders, this guide tells you about the approval of standard forms of legal charge and deeds of variation, priority and postponement used by lending institutions. It applies only to deeds that will be registered or noted under the Land Registration Act 2002.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
Air quality plan for nitrogen dioxide (NO2) in UK (2017): air quality directions
Source: gov.uk (2025-09-04)

UK plan for tackling roadside nitrogen dioxide concentrations supporting document: Environment Act 1995 air quality directions.

The directions require specified local authorities to carry out studies or to implement actions to meet legal limits for nitrogen dioxide in the shortest possible time, and sets deadlines.

These are supporting documents of the Air quality plan for nitrogen dioxide (NO2) in UK (2017) (https://www.gov.uk/government/publications/air-quality-plan-for-nitrogen-dioxide-no2-in-uk-2017).
T14: emptying and crushing oil filters from vehicles
Source: gov.uk (2025-07-01)

T14 exemption allows you to recover oil from oil filters before they're crushed so they can be transported for recovery.

There’s a charge for most waste exemptions

This exemption is in band 2. Read waste exemption charges (https://www.gov.uk/government/publications/waste-exemptions-how-to-choose-register-and-pay/waste-exemption-charges) to find out what the charges and charging bands are.

Types of activity you can carry out

At a garage you can change an oil filter during a vehicle service, drain the oil from the old filter and then crush it to make it easier to store before it is collected to be recovered.

Types of activity you cannot carry out

You cannot:
- crush any other part of a vehicle under this exemption
- mix hazardous waste with other hazardous or non-hazardous waste
Type of waste you can treat

You need to make sure your waste fits within the relevant waste code and description.

(*) An asterisk at the end of a code means the waste is hazardous.

Amount of waste you can treat

You can store up to one tonne of crushed and emptied waste oil filters at any one time.

Key conditions

The equipment used to treat the waste is:
- designed for crushing oil filters
- designed and maintained to make sure that oil does not escape during treatment
The treatment of the waste oil filters takes place as soon as possible after the oil filter is removed from the vehicle.

The treatment of the waste oil filters must take place where the filters are removed.

What else you need to know

Waste oil and waste oil filters should be stored in a container with secondary containment to prevent it escaping into the environment.

Register a T14 exemption

You need to register this exemption (https://www.gov.uk/guidance/register-your-waste-exemptions) with the Environment Agency if you meet the requirements.

Related permits

If you want to treat other parts of an end-of-life vehicle, you must to apply for an environmental permit (https://www.gov.uk/guidance/waste-environmental-permits).

Definitions

Place of production – the place where the waste was originally produced.

Secondary containment – a bund or any other system for preventing waste that has leaked from its main container from escaping from the place where it is stored or treated.
ECEP02000 - Control: contents
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is currently under review. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).
Public views on acceptability of self-sampling and self-testing for infections
Source: gov.uk (2025-04-17)

Rapid systematic review to identify user views and the acceptability of self-sampling and/or self-testing for detecting acute infections.

This review aimed to identify when and how users performed self-sampling (SS) and self-testing (ST) for infections, and what their experiences and views on the acceptability of SS/ST for infections were.

Evidence covered published literature from UK and other European countries.
Intellectual Property Office: privacy notices
Source: gov.uk (2025-07-29)

Privacy notices regarding personal data processed by the IPO for the administration of IP rights, or data processed under a contract or consent

These privacy notices will help you to understand:
- what personal data the IPO collects about you
- how the IPO uses this personal data
- what rights you have regarding the personal data we hold about you
If you have any questions, or would like to enforce any of your rights, please contact the Data Protection Officer:

IPO Data Protection Officer Intellectual Property Office Concept House Cardiff Road Newport South Wales NP10 8QQ

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
SPE09080 - Offences, seizure and compounding: counterfeit, pirated and patent infringing goods (Intellectual Property Rights)
Source: gov.uk (2025-11-24)


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

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

The international trade in counterfeit, pirated and patent infringing goods causes economic damage to legitimate traders and certain fake products may also present a major risk to public health and safety. To combat this trade, current UK domestic legislation allows right holders to request customs action to prohibit the entry into the UK, export or re-export of counterfeit, pirated and patent infringing goods.

Entry into the UK covers any goods:
- placed under customs supervision prior to being assigned a customs approved treatment or use
- declared for free circulation (including drawback), or
- entered to a Customs Special Procedure.
Full details of the procedures to be followed when suspected counterfeit, pirated or patent infringing rules are detected can be found in Public Notice 34: Intellectual Property Rights (https://www.gov.uk/government/publications/notice-34-intellectual-property-rights). These controls will normally be frontier based but there may be occasions when action is required at an authorisation holders premises by inland Customs staff.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Genetically Modified Organisms: University of Southampton (25/R50/01)
Source: gov.uk (2025-10-01)

Details of the consent for the University of Southampton to release a genetically modified organism, reference 25/R50/01.

Consent documents for the University of Southampton to release genetically modified organisms for research purposes.

Each consent granted includes:

consent letter: confirming consent and outlining any conditions

application documents (part A1-A6): information required under schedule 1 of the Genetically Modified Organisms (Deliberate Release) regulations 2002

Part B: Information about the release application to be included on the public register

ACRE advice

ACRE advice: application for a clinical study of genetically modified Neisseria lactamica (25/R50/01) (https://www.gov.uk/government/publications/acre-advice-application-for-a-clinical-study-of-genetically-modified-neisseria-lactamica-25r5001)