theodi/ndl-core-corpus huggingface dataset:
Smart Machines Strategy 2035
Source: gov.uk (2025-02-11)

An independent paper from the UK’s Robotics Growth Partnership outlining a roadmap to position the UK as a global leader in robotics.

The Smart Machines 2035 Strategy provides a roadmap to position the UK as a global leader in robotics and Smart Machines. It highlights their transformative potential to address pressing societal challenges, enhance economic productivity, and establish national leadership in a rapidly evolving technological landscape.

This 10-year plan builds on the UK’s strengths in research, innovation, and entrepreneurship, laying out strategic goals and actionable steps to unlock the full potential of robotics and Smart Machines.

Lord Patrick Vallance, Minister of State for Science, Research and Innovation welcomed the strategy in a letter (https://www.gov.uk/government/publications/response-to-the-smart-machines-strategy-2035-letter-from-lord-patrick-vallance) to David Lane and Paul Clarke, Co-Chairs of the Robotics Growth Partnership.

The Robotics Growth Partnership is an independent advisory body established by government in 2019 with the aim of putting the UK at the cutting edge of the global smart robotics revolution, boosting economic productivity and unlocking benefits across society.
Statistics: secure children’s homes
Source: gov.uk (2025-05-15)

Statistics on secure children’s homes, including the number of children they accommodate as of 31 March each year.

The Department for Education now publishes ‘Children accommodated in secure children’s homes’ information on the statistics site, Explore education statistics (https://www.gov.uk/guidance/explore-education-statistics).

Statistics from May 2010 onwards are available on GOV.UK. You can find our archived statistics on the National Archives.
Sellafield spares to be manufactured in Cumbria
Source: gov.uk (2025-11-18)

A Cumbria-based collaboration has won a £29.9 million contract to supply spare parts to Sellafield.

The Cumbria Manufacturing Alliance is an unincorporated joint venture made up of West Cumberland Engineering, based in Workington, and Carlisle’s Bendall’s Engineering Limited.

Under the new contract, the companies will supply manufactured and fabricated spare parts to support stock replenishment across Sellafield Ltd’s operational plants.

These products are deployed site-wide and are essential to maintaining continuous operations.

The scope also includes:
- provision of calciner spares, critical to the functioning of Sellafield’s high-level waste plant
- delivery of manufacturing trials and prototyping activities to support innovation and development
The contract lasts for 4 years is known as Manufactured Products Agile Spares, or MPAS for short.

Gareth Frazer, head of manufacturing and engineering solutions for Sellafield Ltd, said:

Congratulations to the Cumbria Manufacturing Alliance on winning this contract.

They’ve built a highly skilled and versatile manufacturing capability here in Cumbria.

As well as providing high quality products for Sellafield, they’re creating skilled jobs, unlocking social and economic benefits for the local community, and putting Cumbria on the map for manufacturing.

Winning this contract is reward for all of the hard work they’ve put in to get to this point.

Further reading

Sellafield boxes to be made in Cumbria (https://www.gov.uk/government/news/sellafield-boxes-to-be-made-in-cumbria)

Sellafield Ltd priorities and progress (https://www.gov.uk/guidance/sellafield-ltd-priorities-and-progress)
33, Lennon Studios, 109, Cambridge Court, Cambridge Street, Liverpool  L7 7AG : MAN/00BY/HMF/2023/0063
Source: gov.uk (2025-07-02)

Northern Region Judge Rimmer and Tribunal Member Mr I James sitting on 10 December 2024

Read the full Decision in 33, Lennon Studios, 109, Cambridge Court, Cambridge Street, Liverpool L7 7AG : MAN/00BY/HMF/2023/0063 (https://assets.publishing.service.gov.uk/media/680e83df521c5b6f2883ccc2/33_lennon_Studios_final.pdf)
CTM36610 - Particular topics: rent factoring: repeal of rent factoring legislation from 6 June 2006
Source: gov.uk (2025-08-19)


ICTA88/S43A to S43G (inserted by FA00/S110 (1)) countered avoidance through what is known as rent factoring. Large companies seeking to raise finance typically use these arrangements. In substance rent factoring schemes are equivalent to bank loans but they aim to get a more advantageous tax result for the companies engaging in them.

The schemes involve different detailed mechanisms but generally follow the same fundamental approach. In exchange for a lump sum, in essence a loan, a company diverts future rents from property to a financier, usually a bank. The rents repay the capital element of the loan as well as paying the interest. By exchanging future income for a lump sum in this way the borrower aims to get tax relief that would not otherwise be available for loan repayments.

However the lender aims to be taxable only on the inherent interest element of the rents. This is usually because the lender is a financial trader and the lump sum paid for the rents is claimed to be on trading account. So there is an intended mismatch between the position of the borrower and that of the lender.

Rent factoring is one example of a more general avoidance technique and ICTA88/S43A to S43G were repealed by FA06/SCH6/PARA1 (1) and replaced by ICTA88/S774A to S774G (factoring of income receipts – structured finance arrangements), which take a different and broader approach. This legislation is now at CTA10/S758 to S776. See CFM73010 (https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm73010).

The guidance on rent factoring in paragraphs CTM36620 to CTM36650 is available in archive from BAI (Technical).
CTM60070 - Close companies: general: special provisions
Source: gov.uk (2025-10-22)


If a company is a close company the following special provisions apply.
- Those affecting the computation of profits chargeable to Corporation Tax, CTM60520 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60520).
- Those affecting the definition of distributions and, so, prior to 6 April 1999, the amounts on which the company had to account for tax under CTA10/S1136 (qualifying distributions, now repealed) and ICTA88/SCH13, CTM60500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60500) onwards.
- Those charging tax ('as if it were an amount of Corporation Tax') in respect of certain loans made by the company, CTM61500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61500) onwards.
- Those imposing certain restrictions on close investment-holding companies, CTM60700 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60700) onwards.
Mr V Sobczyk v Cambridge Hotel Ltd: 2308047/2020
Source: gov.uk (2025-07-31)

Employment Tribunal decision.

Read the full decision in Mr W Sobczyk v Cambridge Hotel: 2308047/2020 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6242fca2d3bf7f32ac2b93ce/Mr_W_Sobczyk_v_Cambridge_Hotel_2308047-2020_Full_judgment_and_reasons.pdf).

Read the full decision in Mr W Sobczyk v Cambridge Hotel: 2308047/2020 - Judgment (https://assets.publishing.service.gov.uk/media/62a9db05e90e07039944edb5/Mr_V_Sobczyk_v_Cambridge_Hotel_Limited_2308047-2020_Judgement.pdf).

Read the full decision in Mr W Sobczyk v Cambridge Hotel: 2308047/2020 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/63c67fe9d3bf7f580ca8fca6/Mr_V_Sobczyk_v_Cambridge_Hotel_Ltd_Cert_of_Correction_2308047-2020.pdf).

Read the full decision in Mr W Sobczyk v Cambridge Hotel: 2308047/2020 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/63c680e2d3bf7f580be905d1/Mr_V_Sobczyk_v_Cambridge_Hotel_Ltd_2308047-2020_Corrected_Jmnt.pdf).

Read the full decision in Mr V Sobczyk v Cambridge Hotel Ltd: 2308047/2020 - Reasons (https://assets.publishing.service.gov.uk/media/6888d82fe1a850d72c40917f/Mr_V_Sobczyk_v_Cambridge_Hotel_Ltd_2308047-2020_Written_Reasons.pdf).
Chemical weapons financial sanctions: list of asset-freeze targets
Source: gov.uk (2025-08-28)

UK financial sanctions are in place for persons involved in the proliferation and use of chemical weapons. This page contains the current list of designated targets.

The Chemical Weapons (Sanctions) (EU Exit) Regulations 2019 ensure sanctions relating to chemical weapons are implemented effectively after the UK leaves the EU.

Context

This sanctions regime is aimed at deterring the proliferation and use of chemical weapons. This includes encouraging the effective implementation of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction, signed at Paris on 13 January 1993 (“the Chemical Weapons Convention”).

The regulations impose asset freezes to deter those who are, or have been, involved in the proliferation or use of chemical weapons. This extends to those who assist, promote or provide support for such activities.

UK regulations
- The Chemical Weapons (Sanctions) (EU Exit) Regulations 2019 (https://www.gov.uk/government/collections/uk-chemical-weapons-sanctions)
- The Sanctions (EU Exit) (Miscellaneous Amendments) (No. 2) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/590/contents/made)
- The Sanctions (EU Exit) (Miscellaneous Amendments) (No. 4) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/951/contents/made)
- The Chemical Weapons (Asset-Freezing) and Miscellaneous Amendments Regulations 2018 (http://www.legislation.gov.uk/uksi/2018/1090/contents/made) (applicable prior to 11:00pm, 31 December 2020)
EU regulations (applicable prior to 11:00pm, 31 December 2020)

Council Regulation (EU) 2018/1542 (https://www.legislation.gov.uk/eur/2018/1542)

Find out more about UK chemical weapons sanctions (https://www.gov.uk/government/collections/uk-chemical-weapons-sanctions)
Ryder Architecture
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 Ryder Architecture 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 Ryder Architecture recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Armed Forces Charities
We also pledge the following:

Seeking to raise awareness, through social media, of the challenges faced by the armed forces community in gaining civilian employment. Seeking to support a military charity as part of our Giving Back Strategy.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Recall: ESR HaloLock Wireless Power Banks sold via Amazon (2511-0217)
Source: gov.uk (2025-11-26)

Product Recall for ESR HaloLock Wireless Power Banks presenting a risk of fire.

Summary

Product: ESR HaloLock Wireless Power Banks sold via Amazon

Hazard: The product presents a risk of fire as they may overheat during use.

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

Product information

Hazard

The product presents a risk of fire as the lithium-ion powered batteries can overheat during use. This can cause the power bank to enter into thermal runaway, causing a fire.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users.

We advise owners to stop using this product immediately and visit the ESR website for more details: https://uk.esrtech.com/pages/recall

Additional information

PSD notification number: 2511-0217

Notified by: Office for Product Safety and Standards
F Burnap v Palm Bay Primary (comm) and Kent County Council: 2306731/2020
Source: gov.uk (2025-11-21)

Employment Tribunal decision.

Read the full decision in F Burnap v Palm Bay Primary (comm) and Kent County Council: 2306731/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/691df31821ef5aaa6543eff7/F_Burnap_v_Palm_Bay_Primary__comm__and_Kent_County_Council_2306731-2020_so_jud_pub.pdf).
Acquisition of: a 48% shareholding in Nanjing Techcomp Era Scientific Instrument Co Ltd (Nanjing) by Future Industry Investment Fund II; and an indirect 66.7% shareholding in IsotopX Ltd by Nanjing: Notices of final order and variation of final order
Source: gov.uk (2025-03-27)

Notice of final order.

The Chancellor of the Duchy of Lancaster has made a Final Order under the National Security and Investment Act 2021 in respect of the acquisition of: (i) a 48% shareholding in Nanjing Techcomp Era Scientific Instrument Co Ltd by Future Industry Investment Fund II; and (ii) indirect acquisition of a 66.7% shareholding in IsotopX Ltd by Nanjing Techcomp Era Scientific Instrument Co Ltd.
Company Names Tribunal decision: Hayes Recruitment Solutions Limited
Source: gov.uk (2025-04-09)

Decision for applicant Hays Plc against registration number 15520001, applicant successful.

Application number 5129

Applicant Hays Plc objected to the name used by Hayes Recruitment Solutions Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 7 April 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Hayes Recruitment Solutions Limited is changed to 15520001, LTD.
110 Denbigh Street, London, SW1V 2EX   LON/00BK/LDC/2025/0807
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Judge Ian B Holdsworth FRICS on Date 28 October 2025

Read the full decision in 110 Denbigh Street, London, SW1V 2EX LON/00BK/LDC/2025/0807 (https://assets.publishing.service.gov.uk/media/691c88b8e39a085bda43ef0c/20251028_Decision__110_Denbigh_Street_Holdsworth.pdf)
YorPower 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 YorPower 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 YorPower 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
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.
TMS Environmental 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 TMS Environmental 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 TMS Environmental 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
- 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.
Peat usage in growing media production
Source: gov.uk (2025-07-22)

Data on composition of growing media supplied for amateur and professional use horticultural markets.

This publication contains data on the volume and composition of growing media supplied to the UK amateur and professional use horticultural markets.

It contributes to the monitoring of progress of the ambition set out in the Natural Environment White Paper to reduce the horticultural use of peat to zero by 2030. It also supports the roadmap towards sustainable growing media. For further details see: Growing media policy (https://www.gov.uk/government/policies/making-the-food-and-farming-industry-more-competitive-while-protecting-the-environment/supporting-pages/horticultural-peat).
Additional grounds for cancellation of entry clearance: caseworker guidance
Source: gov.uk (2025-12-08)

Immigration staff guidance on addressing cancelling leave in line with Section 5 of Part 9 of the Immigration Rules.

UK Visas and Immigration guidance on how staff address the grounds for cancelling a person’s entry clearance, permission to enter or permission to stay contained in section 5 of Part 9 of the Immigration Rules.
Petrofac Ltd (Jersey)
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 Petrofac Ltd (Jersey) 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 Petrofac Ltd (Jersey) recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK-Japan data adequacy: joint statement
Source: gov.uk (2025-04-23)

Joint statement from a meeting with Commissioner Shuhei Ohshima and Chris Bryant.

Joint statement by Commissioner Shuhei Ohshima of the Personal Information Protection Commission of Japan and Sir Chris Bryant, Minister of State for Data Protection and Telecoms, the Department for Science, Innovation and Technology of the United Kingdom of Great Britain and Northern Ireland.

The UK currently has an adequacy decision for Japan.

Data adequacy (https://www.gov.uk/government/publications/uk-approach-to-international-data-transfers) is granted by the UK to countries or jurisdictions which provide adequate standards of protection for personal data. It is the most straightforward mechanism for transferring personal data overseas and can also provide greater certainty and confidence in the regulatory landscape of another country. This means UK-based organisations can transfer personal data to that country without restriction (within the scope of each regulation). In practice this means organisations (of any size) will no longer be required to put in place contractual safeguards.
M S Ferreira v Wynter Rose Ltd: 3201158/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in M S Ferreira v Wynter Rose Ltd: 3201158/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67dabb5b91e6e04923028421/Miss_M_S_Ferreira_v_Wynter_Rose_Ltd_-_3201158_2024_-_Judgment.pdf).
Insight6 North Yorkshire & Teeside
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 Insight6 North Yorkshire & Teeside 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 Insight6 North Yorkshire & Teeside recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Complaints procedure
Source: gov.uk (2025-11-21)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with. We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/romania/british-embassy-bucharest), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedures (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query, question or feedback on visas from Romania please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Register of Overseas Entities
Source: gov.uk (2025-03-04)

Overseas entities who want to buy, sell or transfer property or land in the UK, must register with Companies House and tell us who their registrable beneficial owners or managing officers are.

The Register of Overseas Entities came into force in the UK on 1 August 2022 through the Economic Crime (Transparency and Enforcement) Act 2022 (https://www.legislation.gov.uk/ukpga/2022/10/contents).
Participation Survey: May to June 2023 statistical release
Source: gov.uk (2025-02-13)

The results of the May to June 2023 quarter of the Participation Survey.

The Participation Survey has run since October 2021 and is the key evidence source on engagement for DCMS. It is a continuous push-to-web household survey of adults aged 16 and over in England.

The Participation Survey provides reliable estimates of physical and digital engagement with the arts, heritage, museums and galleries, and libraries, as well as engagement with tourism, major events, digital and live sports.

In 2023/24, DCMS partnered with Arts Council England (ACE) to boost the Participation Survey to be able to produce meaningful estimates at Local Authority level. This has enabled us to have the most granular data we have ever had, which means there will be some new questions and changes to existing questions, response options and definitions in the 23/24 survey. The questionnaire for 2023/24 has been developed collaboratively to adapt to the needs and interests of both DCMS and ACE.

Where there has been a change, we have highlighted where a comparison with previous data can or cannot be made. Questionnaire changes can affect results, therefore should be taken into consideration when interpreting the findings.
- Released: 27 September 2023
- Period covered: May to June 2023
- Geographic coverage: National data for England.
- Next release date: December 2023
The Participation Survey is only asked of adults in England. Currently there is no harmonised survey or set of questions within the administrations of the UK. Data on participation in cultural sectors for the devolved administrations is available in the Scottish Household Survey (https://www.gov.scot/collections/scottish-household-survey/), National Survey for Wales (https://gov.wales/national-survey-wales) and Northern Ireland Continuous Household Survey (https://www.communities-ni.gov.uk/topics/statistics-and-research/culture-and-heritage-statistics).

The pre-release access document above contains a list of ministers and officials who have received privileged early access to this release of Participation Survey data. In line with best practice, the list has been kept to a minimum and those given access for briefing purposes had a maximum of 24 hours. Details on the pre-release access arrangements for this dataset are available in the accompanying material.

Our statistical practice is regulated by the OSR. OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics (https://code.statisticsauthority.gov.uk/the-code/) that all producers of official statistics should adhere to.

You are welcome to contact us directly with any comments about how we meet these standards by emailing xxx@xxx.xx (mailto:xxx@xxx.xx). Alternatively, you can contact OSR by emailing xxx@xxx.xx or via the OSR website (https://osr.statisticsauthority.gov.uk/).

The responsible statistician for this release is Donilia Asgill. For enquiries on this release, contact xxx@xxx.xx (mailto:xxx@xxx.xx).
CTM36305 - Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
Source: gov.uk (2025-08-14)


ITTOIA05/S396B and 404A

The purpose of ITTOIA05/S396B is to prevent individuals converting what would otherwise be a dividend into a capital payment, and so reducing their overall tax liability. This provision and ITTOIA05/S404A (see below) apply to distributions in a winding-up made on or after 6 April 2016, regardless of when the winding-up commenced.

Example

Mr J is a dance instructor who runs his business through his own company. At the end of each year, instead of paying himself a dividend (which would be liable to Income Tax), Mr J winds up his company and receives the profits as a distribution in a winding up, liable to Capital Gains Tax. He then immediately creates a new company and continues his dance instruction business

This practice is often known as ‘phoenixism’, because the new company rises from the ashes of the old one.

Targeted anti-avoidance rule (TAAR)

A distribution in a winding-up made to an individual on or after 6 April 2016 will be treated as if it were a distribution where certain conditions are met. For the rule to apply, all of the following conditions must be met:
- Condition A: The individual receiving the distribution had at least a 5 per cent interest in the company immediately before the winding up;
- Condition B: the company was a close company at any point in the two years ending with the start of the winding up;
- Condition C: the individual receiving the distribution continues to carry on, or be involved with, the same trade or a trade similar to that of the wound-up company at any time within two years from the date of the distribution;
- Condition D: it is reasonable to assume that the main purpose, or one of the main purposes of the winding-up is the avoidance or reduction of a charge to Income Tax.
A distribution in a winding-up is not treated as a distribution under S396B to the extent that the amount of the distribution does not exceed the amount that would result in no gain accruing for the purposes of Capital Gains Tax, or where the distribution is of irredeemable shares.

Non-UK resident companies

ITTOIA05/404A applies the same treatment where an individual receives a distribution in a winding-up from a company that is non-UK resident (although it taxes the receipt as a dividend rather than a distribution because of the difference in wording between ITTOIA05/S383 and ITTOIA05/S402).
Basement, 170 Trinity Road, London, SW17 7HT - LON/00BJ/F77/2025/0187 -
Source: gov.uk (2025-11-07)

First-tier Tribunal – Property Chamber Decision of R Waterhouse FRICS and O Miller, Dated  30th October 2025

Read Reasons in - Basement, 170 Trinity Road, London, SW17 7HT - LON/00BJ/F77/2025/0187 - (https://assets.publishing.service.gov.uk/media/6909fba8c22e4ed8b051844c/251104_-__Bst_170_Trinity_Rd_Full_Reasons.pdf) Read Final Decision in - Basement, 170 Trinity Road, London, SW17 7HT - LON/00BJ/F77/2025/0187 (https://assets.publishing.service.gov.uk/media/6909fb9a7a88fd270a95fd7c/251104_-__Bst_170_Trinity_Rd_Signed_Dec.pdf)
YES Mortgage 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 YES Mortgage 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 YES Mortgage 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Working with other companies who are also Armed Forces-friendly organisations. Provide mortgage and insurance advice services to military personnel for no fee, including money clinic working with other industry experts at local service establishments.

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.
Notices of final orders under the National Security and Investment Act 2021
Source: gov.uk (2025-09-11)

Notice of final orders made, varied and revoked under the National Security and Investment Act 2021.

All other announcements under the National Security and Investment Act 2021 (https://www.gov.uk/government/collections/all-other-announcements-under-the-national-security-and-investment-act-2021)

There are no statutory requirements under the National Security and Investment Act 2021 for the government to publish information about individual acquisitions prior to a final order being made. The government is, however, required to publish notice of the fact that a final order has been made.

A final order is a legal binding document imposing conditions on an acquisition to mitigate national security risks. The government may also impose a final order prohibiting or unwinding an acquisition.

The government has published the following notices of final orders made, varied and revoked:
Ms C Servais v The Commissioner of the Police of the Metropolis: 3312953/2023
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Ms C Servais v The Commissioner of the Police of the Metropolis: 3312953/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68526c556078645cafcac9d1/Ms_C_Servais_v_The_Commissioner_of_the_Police_of_the_Metropolis_3312953_2023_FMH_Judgment.pdf).
Entrust Services
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 Entrust Services 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 Entrust Services 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
- 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.
East Sussex and Brighton and Hove: Local government reorganisation
Source: gov.uk (2025-11-19)

Documents relating to the government’s programme of local government reorganisation in East Sussex and Brighton and Hove.

Timeline​​

5 February 2025

The invitation letter (https://www.gov.uk/government/publications/local-government-reorganisation-invitation-to-local-authorities-in-two-tier-areas/letter-east-sussex-and-brighton) sent to councils in ​East Sussex and Brighton and Hove set out their milestones for reorganisation.

They were invited to submit final proposals for unitary local government by 26 September 2025.

19 November 2025

A written ministerial statement (https://questions-statements.parliament.uk/written-statements/detail/2025-11-19/hcws1071) was made to Parliament. This set out that a statutory consultation on proposals for local government reorganisation in East Sussex and Brighton and Hove (https://www.gov.uk/government/consultations/local-government-reorganisation-in-east-sussex-and-brighton-and-hove-and-west-sussex) was published.

For the purposes of the consultation, the proposals in East Sussex and Brighton and Hove, and West Sussex have been grouped together.

The Minister of State for Local Government and Homelessness also wrote to the leaders of councils in East Sussex and Brighton and Hove to thank them for their proposals and inform them of the consultation.

Wealden District Council did not submit a proposal for unitary local government and so the letter is not addressed to their leader.