theodi/ndl-core-corpus huggingface dataset:
AP v Secretary of State for Work and Pensions (UC): [2025] UKUT 330 (AAC)
Source: gov.uk (2025-11-05)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 2 October 2025.

Read the full decision in UA-xx-xxxx-xxxx-UHC (https://assets.publishing.service.gov.uk/media/6904efb35e080b12248980f4/UA-xx-xxxx-xxxx-UHC.pdf).

Judicial Summary

The Appellant sought to challenge the treatment of his housing costs in a Department for Work and Pensions decision to supersede his award of universal credit. The DWP declined to issue a mandatory reconsideration notice (MRN), stating that a “policy issue” was involved. In the absence of a MRN, the First Tier Tribunal struck out the Appellant’s appeal for want of jurisdiction. The Upper Tribunal allowed the Appellant’s appeal. The only possible construction of the DWP’s conduct was that the Secretary of State had considered whether to revise the decision under challenge and had decided not to. A mandatory reconsideration had, therefore, been carried out, and the FTT should have waived the requirement to provide a MRN with the Appellant’s notice of appeal. The case was remitted for hearing of the substantive appeal by a fresh FTT.
Growth Gateway: Developing Countries Trading Scheme in Nigeria, guidance for Nigerian exporters
Source: gov.uk (2025-10-13)

The UK’s Developing Countries Trading Scheme offers Nigerian exporters duty-free access on over 3,000 products if they can meet regulatory standards and become export ready.

This presentation was produced by the Growth Gateway programme team in collaboration with Boston Consulting Group. It aims to support Nigerian exporters in leveraging the UK’s Developing Countries Trading Scheme (DCTS).

The document introduces the DCTS and its benefits for Nigeria, including duty-free access for over 3,000 products and simplified rules of origin. It outlines the main UK regulatory requirements, provides guidance on sanitary and phytosanitary (SPS) compliance, and highlights priority export products such as cocoa, sesame, fertiliser, and cotton.

The document also maps UK-supported interventions to improve market access, reduce trade barriers, and build exporter capacity, while offering practical advice and resources to navigate post-Brexit UK import procedures.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
Regulatory Article (RA) 1601: uncrewed air systems open A1 sub-category (fly ‘over’ people)
Source: gov.uk (2025-11-28)

RA covering the specific regulations to assure the safe operation of open A1 sub-category UAS.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
DfT accounting officer system statement 2025
Source: gov.uk (2025-12-03)

The accounting officer systems statement explains the accountability framework in the Department for Transport (DfT).

The accounting officer systems statement sets out all of the accountability relationships and processes within the Department for Transport (DfT), making clear who is accountable for what at all levels of the system.
Home Group Limited
Source: gov.uk (2025-01-29)

The Regulator of Social Housing's view of how well Home Group Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
British Embassy San Jose showcases UK higher education excellence at ExpoU fair
Source: gov.uk (2025-08-11)

The British Embassy San Jose participated in Costa Rica's premier higher education fair, ExpoU, connecting with hundreds of students exploring post-secondary study opportunities.

British Embassy staff participated in the annual, two-day university fair, ExpoU, on 6 and 7 August 2025. During that time, staff engaged with high school students from across Costa Rica, highlighting the UK’s position as a world-class destination for higher education.

ExpoU is Costa Rica’s largest university fair, attracting students looking for information about higher education options. The Embassy’s participation directly supports efforts to strengthen educational links between the UK and Costa Rica while promoting the exceptional quality of British universities and their international reputation for academic excellence.

The fair provided an ideal platform to showcase the breadth and quality of UK higher education offerings, with a focus on undergraduate programmes. Embassy representatives discussed the innovative teaching methods, cutting-edge research facilities, and diverse academic programmes that make UK institutions attractive to international students. The team also highlighted the fact that 4 of the world’s top 10 universities are located in the UK and that UK degrees are recognised and respected globally.

Guides and brochures detailing UK university programmes at Embassy ExpoU stand.

This engagement forms part of broader UK efforts to promote educational excellence internationally and support economic growth through educational partnerships. By raising awareness of UK study opportunities among Costa Rican students, the Embassy’s work contributes to building valuable long-term connections that benefit both countries.

Costa Rica has a strong tradition of students pursuing higher education in the UK, with many graduates returning to contribute their expertise to Costa Rica’s development while maintaining lasting connections to British institutions and culture.

The Embassy in San Jose continues to work with UK universities, educational organisations, and Costa Rican institutions to provide comprehensive information and support for students considering study opportunities in the United Kingdom.
Danae Dholakia
Source: gov.uk (2025-07-02)

Danae Dholakia arrived in Moscow as the Deputy Head of Mission in June 2025. Danae’s previous overseas posting was in Beijing where she held the rank of Minister-Counsellor. Prior to that, Danae was the Foreign Secretary’s Special Envoy to Africa’s Great Lakes Region. She was also Head of Southern and Central Africa Department at the Foreign and Commonwealth Office. Danae has also served as Political Counsellor in Pretoria. Hitherto, she worked for 4 years as the Foreign and Commonwealth Office’s Deputy Director covering Eastern Europe and Central Asia. She worked previously as a Deputy Director on Counter-Terrorism issues in the Home Office, on NATO, on the EU in Brussels, and on UN issues. Before joining the Foreign and Commonwealth Office she worked in the NGO sector in Eastern and Central Africa for seven years. Danae holds a Master’s Degree in Environmental Science.

Danae Dholakia arrived in Moscow as the Deputy Head of Mission in June 2025.

Danae’s previous overseas posting was in Beijing where she held the rank of Minister-Counsellor. Prior to that, Danae was the Foreign Secretary’s Special Envoy to Africa’s Great Lakes Region. She was also Head of Southern and Central Africa Department at the Foreign and Commonwealth Office.

Danae has also served as Political Counsellor in Pretoria. Hitherto, she worked for 4 years as the Foreign and Commonwealth Office’s Deputy Director covering Eastern Europe and Central Asia. She worked previously as a Deputy Director on Counter-Terrorism issues in the Home Office, on NATO, on the EU in Brussels, and on UN issues. Before joining the Foreign and Commonwealth Office she worked in the NGO sector in Eastern and Central Africa for seven years.

Danae holds a Master’s Degree in Environmental Science.
Individuals Customer Experience and Perceptions Survey 2024
Source: gov.uk (2025-07-17)

This report describes the main findings from the department's 2024 customer surveys with Individuals.

The Individuals Customer Experience and Perceptions Survey supports HMRC’s customer-centric business strategy.

The annual survey covers a broad range of measures, focusing on the areas that our analysis shows are the priorities for HMRC’s customers. The Individuals customer experience and perceptions survey aims to:
- understand and track changes in overall customer experience over time
- understand and track changes in overall perceptions of HMRC over time
- help HMRC identify where to target effort to improve customer experience and service
This report presents the results from the 2024 annual survey for the Individuals customer group.
Mr A Dickerson v Stonegate Pub Company Ltd: 6000411/2024
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Mr A Dickerson v Stonegate Pub Company Ltd: 6000411/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6788f4b3d0561c11b91d04c6/Mr_A_Dickerson_v_Stonegate_Pub_Company_Limited_-_6000411.2024_-_Judgment.pdf).
Amending our Taking Regulatory Action policy
Source: gov.uk (2025-10-30)

This consultation sets out our proposals to complete the work we began in 2019 to update our policy ‘Taking Regulatory Action’.

We consulted between October and December 2019 on changes we then proposed to make to the TRA policy. We published our decisions on 28 May 2021, following a significant delay caused by the pandemic.

In this consultation we explain:
- further information about how we intend to implement the decisions we published in May 2021
- that we have decided not to proceed with the development of an approach to using fixed penalties
- proposals to introduce amendments to the TRA policy which were not included in the 2019 consultation, which reflect our current and intended approach
We also explain changes we are making to the way we make decisions. We are not consulting on those changes and have included them for transparency and because they form part of the context for some of the proposals.

We have incorporated some of the proposals about which we consulted awarding organisations in 2021, as well as some of the suggestions made by awarding organisations in their responses. There are certain matters we proposed in 2021 which we no longer wish to pursue. Those matters do not appear in the new version for the purposes of this consultation.

We have published the proposed revised policy with this consultation. Changes or new sections are highlighted in bold or in grey panels.

We are consulting on the wording of the proposed revised policy as well as the specific new proposals.
Democratic Republic of the Congo sanctions: guidance
Source: gov.uk (2025-03-11)

Guidance on the Democratic Republic of the Congo (Sanctions) (EU Exit) Regulations 2019

The Democratic Republic of the Congo (Sanctions) (EU Exit) Regulations 2019 (https://www.legislation.gov.uk/uksi/2019/433/introduction/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed, and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
Countrywide Employee Benefits
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 Countrywide Employee Benefits 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 Countrywide Employee Benefits 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
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
VATRESNI8600 - Handling correspondence: Refund form left in drop box and subsequently rejected
Source: gov.uk (2025-12-05)


Below is a draft letter that may be used by Customs officers when refund forms left in drop boxes at ports and airports are to be rejected. The letter should be adapted to suit individual circumstances.

Dear…………………….,

VAT refund form(s) left in Customs deposit box at Departures, [insert name] airport, Terminal [insert No.]

You recently left the following VAT claim form(s) in the aforementioned box:

RETAILER

DESCRIPTION

VALUE (VAT inc.)

The above forms have been rejected because:

Yours sincerely,

*delete as appropriate
K Scott v Belle De Vie Hampshire Ltd: 6017402/2025
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in K Scott v Belle De Vie Hampshire Ltd: 6017402/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68dd468d750fcf90fa6ffcc3/K_Scott_-vs-_Belle_de_vie_Hampshire_LTD_-_6017402.2025_-_Judgment.pdf).
Amendments to the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk (IBC Code) of the International Convention for the Safety of Life at Sea, 1974 [TS No.45/2025]
Source: gov.uk (2025-08-19)

This treaty was presented to Parliament in August 2025.

Published title: Amendments to the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk (IBC Code) of the International Convention for the Safety of Life at Sea, 1974.
Introland 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 Introland 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 Introland 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
- 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.
Court Funds Office: Privacy notice
Source: gov.uk (2025-09-11)

This privacy notice sets out the standards that you can expect from CFO when handling your personal information.

This privacy notice sets out the standards that you can expect from the CFO when we request or hold personal information (‘personal data’) about you; how you can get access to a copy of your personal data; and what you can do if you think the standards are not being met.
The Environmental Improvement Plan (2025) and the Kunming-Montreal Global Biodiversity Framework
Source: gov.uk (2025-12-01)

The Environmental Improvement Plan (EIP) and Kunming-Montreat Global Biodiversity Framework paper maps the national targets against the EIP outcomes.

At UN Nature Summit COP15 in 2022, the Global Biodiversity Framework (GBF) was agreed, including 23 global targets to be met by 2030. The Environmental Improvement Plan (EIP) is a core pillar of England’s delivery of the UK national biodiversity strategy and action plan (https://www.gov.uk/government/publications/uk-national-biodiversity-strategy-and-action-plan) and UK National Targets, and implementation of the GBF domestically.

This paper maps the national targets against the EIP outcomes.
Infant formula: government response to CMA market study
Source: gov.uk (2025-12-03)

The 4 nations response to the Competition and Markets Authority (CMA) market study into the UK infant and follow-on formula market.

On 14 February 2025, the Competition and Markets Authority (CMA) published the final report of its market study into the UK infant and follow-on formula market (https://www.gov.uk/government/publications/infant-formula-and-follow-on-formula-market-study-final-report).

This response, on behalf of all 4 UK governments, commits to:
- support parents and carers to make better-informed decisions if they need or choose to buy infant formula (https://www.nhs.uk/baby/breastfeeding-and-bottle-feeding/bottle-feeding/types-of-formula/) by providing more comprehensive and accessible information, including in healthcare settings
- encourage retailers to voluntarily implement the recommendations aimed at them to better enable product comparison and stimulate competition between brands
- reinforce existing enforcement processes by reviewing current practices
- update and clarify guidance, where needed, to strengthen adherence
CH254540 - How to do a compliance check: using inspection powers: inspection at a person’s home: authorisation
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

If the person objects to your intended visit, or there is doubt about whether premises fall under the definition of business premises, you must obtain the agreement of an authorised officer before you do the inspection.

Sometimes the authorised officer will be your manager, but if they are not, you should discuss the intended inspection with your manager before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch260500). You will need to provide details about why you need to do an inspection at the person’s home and how this action is proportionate to the level of tax at risk.

You must get an authorised officer's agreement before you arrange the inspection. See CH260000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch260000) for further guidance on the role of the authorised officer.

Specific guidance about valuation inspections is at CH25380 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch25380) and CH256000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch256000).
Chancellor to press on with DIGIT to boost investment
Source: gov.uk (2025-03-18)

This morning (18 March), the Chancellor hosted top Fintech CEOs in No. 11 and confirmed the next steps to test distributed ledger technology (DLT) in the UK gilt market.

- The Chancellor confirmed the start of the procurement process for Digital Gilt Instrument (DIGIT), which will test the demand for and use of DLT – which has the potential to modernise financial markets by increasing efficiency, reducing costs, and enhancing security.
- The financial services sector is being invited to help shape DIGIT to support continued innovation and growth of this important sector.
- This will help cement the UK as a global financial centre by boosting investment and supporting innovation in this cutting-edge technology.
Chancellor Rachel Reeves said:

The UK is leading the way on digital innovation, and the creation of DIGIT will help to transform our world-leading capital markets sector and drive economic growth.
IHTM05202 - Compensation schemes: The Infected Blood Compensation and Infected Blood Estates Interim Payment Scheme Declaration for deaths before 31 December 1981
Source: gov.uk (2025-09-17)


The Infected Blood Compensation Scheme (IBCS) has been set up to pay compensation to victims of infected blood in the UK.

The UK Government’s Infected Blood Estates Interim Payment Scheme provides interim payments of £100,000 to eligible estates of deceased infected beneficiaries of the Infected Blood Support Schemes (UK IBSS).

There is a simplified procedure for Personal Representatives (PRs) that are applying for a grant of probate or letters of administration to pursue a claim for these compensation payments.

The Inheritance Tax Excepted Estates regulations may not apply as many of the claims relate to deaths that occurred before 1981.

It has been agreed with the Court Service that a form IHT400 Inheritance Tax account and form IHT421, or form IHT205, are not required for these cases. Instead, the PRs only need to complete and sign a declaration and send the declaration, together with the Grant application, direct to HMCTS.

The wording of the declaration is:

The INFECTED BLOOD COMPENSATION SCHEME or INFECTED BLOOD ESTATES INTERIM PAYMENT SCHEME (cross out as appropriate)

The Declaration

Name of deceased.............................................................................................

Date of death…………………………………………………………………………………………………………………..

I confirm that I require the Grant of Probate or Letters of Administration as the Personal Representative of a deceased infected beneficiary. To the best of my knowledge, information and belief, the value of the assets in the estate at the date of death did not exceed the nil rate band or tax thresholds for Estate Duty, Capital Transfer Tax or Inheritance Tax (as appropriate).

Signature…………………………………………………………………… Date…………………………………………..
UK overseas trade in goods statistics December 2024: import and export data
Source: gov.uk (2025-02-13)

EU and non-EU import and export data for December 2024.

The following tables contain EU and non-EU import and export data for November 2024 at chapter level.

(https://assets.publishing.service.gov.uk/media/67ab4b8fa270d8f9e7ed88e8/OTS_IMP_2412.ods)

UK overseas trade in goods statistics December 2024: imports (https://assets.publishing.service.gov.uk/media/67ab4b8fa270d8f9e7ed88e8/OTS_IMP_2412.ods)

ODS, 26.9 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

(https://assets.publishing.service.gov.uk/media/67ab4b9aa270d8f9e7ed88e9/OTS_EXP_2412.ods)

UK overseas trade in goods statistics December 2024: exports (https://assets.publishing.service.gov.uk/media/67ab4b9aa270d8f9e7ed88e9/OTS_EXP_2412.ods)

ODS, 27 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
Mrs F Miller v Advanced Optical Ltd (In Administration): 3314306/2023
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mrs F Miller v Advanced Optical Ltd (In Administration): 3314306/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/6925b78d22424e25e6bc316a/Mrs_Felicia_Miller_v_Advanced_Optical_Limited__In_Administration__3314306_2023_Judgment.pdf).

Read the full decision in Mrs F Miller v Advanced Optical Ltd (In Administration): 3314306/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/692726c5ce50d215cae96078/Mrs_Felicia_Miller_v_Advanced_Optical_Limited__In_Administration__3314306_2023_Reconsideration_Judgment.pdf).
VATRESNI8250 - Handling correspondence: Complaints about deductions
Source: gov.uk (2025-12-05)


Below is a draft letter that may be used when a traveller complains about deductions such as admin charges. The letter should be adapted to suit individual circumstances.

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] concerning a refund of VAT received from [insert name of retailer] on goods purchased by way of the retail export scheme.

HM Revenue and Customs set the conditions which must be met by retailers who operate the scheme, but are not responsible for refunding the VAT. The refund (amount, method of repayment etc) is a commercial transaction between you and the retailer, agreed at the time of purchase.

It is possible that the difference between the VAT paid on your purchase and the actual amount refunded relates to an administrative charge deducted by [insert name].

The retail export scheme in Northern Ireland is a voluntary scheme and retailers are under no obligation to operate it. Those retailers who do operate the scheme usually make a charge to cover the administrative cost involved and offset it against the refund due. The amount of any administrative charge levied is left to the discretion of individual retailers, although customers should be informed about the details of any such charge at the time of purchase.

I hope you find this information useful. VAT notice 704/1, Claim VAT back on tax-free shopping in Northern Ireland, which can be found on the Gov.UK website, explains the retail export scheme in more detail.

Yours sincerely,
The IBA Buying Group 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 The IBA Buying Group 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 The IBA Buying Group 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.
Dawley Supplies
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 Dawley Supplies 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 Dawley Supplies recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- Armed Forces Day
- Reserve Forces Day
- 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.
Professor Robin May to join UKHSA as Chief Scientific Officer
Source: gov.uk (2025-07-21)

UKHSA has appointed Professor Robin May as Interim Chief Scientific Officer.

The UK Health Security Agency (UKHSA) has appointed Professor Robin May as Interim Chief Scientific Officer on a one-year appointment. He will formally take up the role on 22 September, replacing Professor Isabel Oliver, who earlier this year, was appointed as Chief Medical Officer for Wales.

Professor May is currently Chief Scientific Adviser at the Food Standards Agency (FSA), a position he has held since July 2020. As FSA Chief Scientific Adviser, Professor May provides scientific advice across the full spectrum of food safety and standards, including assessment of chemical contaminants, toxicological risks, carcinogens, and microbiological hazards.

Professor May is also Professor of Infectious Disease at the University of Birmingham and, prior to joining the FSA, he was Director of the Institute of Microbiology and Infection. His research expertise spans microbiology and infection, with broader experience in scientific risk assessment and evidence-based policy development.

Professor May said:

I’m delighted to be joining UKHSA as Interim Chief Scientific Officer. The agency plays a vital role in protecting public health across the UK and I’m looking forward to being able to contribute to that mission during this important period. I look forward to working with the talented teams at UKHSA and supporting the agency’s invaluable work in safeguarding the nation’s health.
FG13: Stone gate post
Source: gov.uk (2025-02-10)

Find out about eligibility and requirements for the stone gate post item.

This item is part of Capital Grants 2025. You must read the Capital Grants 2025 guidance (https://www.gov.uk/government/publications/capital-grants-2025) to understand the rules and how to apply.

If you’re applying for this item as part of a Countryside Stewardship Higher Tier (CSHT) application, you must read the CSHT applicant’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht) to understand the rules and how to apply.

How much you’ll be paid

£651.42 per post.

How this item benefits the environment

It helps conserve local landscape character and sites of historic interest by establishing stone gate posts made from local materials in local styles.

Where you can use this item

You can use this item either:

with capital item FG12: Wooden field gate (https://www.gov.uk/countryside-stewardship-grants/wooden-field-gate-fg12)

if stone gate posts are traditional in the area

with a boundary restoration capital item

You cannot use this item:

on historic or archaeological sites identified in your Historic Environment Farm Environment Record (https://hefer-data.org.uk/) (HEFER)

with Sustainable Farming Incentive management action BND1 Maintain dry stone walls (https://www.gov.uk/find-funding-for-land-or-farms/bnd1-maintain-dry-stone-walls)

What you must do to use this item

You must set up a stone or slate gate post in the local material, cut or tooled to the size and shape typical of the local area.

Evidence you must keep

You must keep photographs of the completed work and provide with your claim.

You must also keep and provide on request:

any consents or permissions connected with the work

receipted invoices or bank statements where a receipted invoice is unavailable

photographs of the proposed location of the new gate posts

Read the record keeping and site visit requirements in the Agreement holder’s guide: Capital Grants, Higher Tier capital grants and Protection and Infrastructure grants (https://www.gov.uk/government/publications/agreement-holders-guide-capital-grants-higher-tier-capital-grants-and-protection-and-infrastructure-grants-2025) for more information.

If you’re applying for this item as part of a CSHT application, you must read the record keeping and site visit requirements in the CSHT applicant’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht).
NR28 0DS, British Pipeline Agency Limited: environmental permit issued - EPR/RP3229SV/A001
Source: gov.uk (2025-05-27)

View the permit issued for BPA North Walsham Terminal, North Walsham under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit for:

Operator name: British Pipeline Agency

Installation name: BPA North Walsham Terminal

Permit number: EPR/RP3229SV/A001
SPE16001 - General relief conditions: contents
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).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx 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).
Company Names Tribunal decision: O2 Entertainment Limited
Source: gov.uk (2025-09-30)

Decision for applicant O2 Worldwide Limited registration number 15347233, applicant successful.

Application number 5388

Applicant O2 Worldwide Limited objected to the name used by O2 Entertainment 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 22 September 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of O2 Entertainment Limited is changed to 15347233, Ltd.
Mr R J Taylor v Sainsburys Supermarkets Ltd: 3302602/2023
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mr R J Taylor v Sainsburys Supermarkets Ltd: 3302602/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689b5b617b0b51a850e940a8/Mr_R_J_Taylor_v_Sainsburys_Supermarkets_Ltd_3302602.2023_Reserved_Judgment_.pdf).
Arne overhead line (EZH611/ DH), S37 consent, Electricity Act 1989
Source: gov.uk (2025-02-14)

Additional pole with lame leg under existing high voltage overhead line, new pole mounted transformer supported by the new pole which will step down the HV supply to low voltage.

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

Date of decision

14 February 2025

Location

ArneDorset

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Stamp duties statistics
Source: gov.uk (2025-12-11)

These publications present statistics on 'Stamp taxes'.

‘Stamp taxes’ refers collectively to Stamp Duty on share transfer instruments, Stamp Duty Reserve Tax, Stamp Duty on documents relating to land transactions and Stamp Duty Land Tax. The data in this collection is broken down by various categories and geographic location, including Local Authority and Parliamentary Constituency.

Previous versions of statistics releases are available on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/https://www.gov.uk/government/collections/stamp-duties-statistics).

HMRC held a user consultation on the publications in this collection in 2025. The results of this consultation have now been published - Consultation on changes to HMRC statistics publications 2025 - GOV.UK (https://www.gov.uk/government/consultations/consultation-on-changes-to-hmrc-statistics-publications-2025)
D Samuel v Frames and Mirrors 4 U Ltd: 6007802/2025
Source: gov.uk (2025-07-25)

Employment Tribunal decision.

Read the full decision in D Samuel v Frames and Mirrors 4 U Ltd: 6007802/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/687f49ceae8555bab409a0a3/Mr_D_Samuel_v_Frames___Mirrors_4_U_Ltd__-_6007802_2025_-_Judgment.pdf).
SPM182100 - Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employer’s Relief (SER) annual threshold
Source: gov.uk (2025-04-06)


The current threshold is £45,000.

The amount the employer can get back normally depends on the total gross, employer’s plus employee’s, Class 1 NICs in the last complete tax year before the employee’s Qualifying Week (QW), Matching Week (MW), Official Notification Week (ONW) or Relevant Week (RW). If the annual liability for Class 1 NICs is £45,000 or less the employer is entitled to:
- 100% of the SP, and
- an additional amount as compensation for the NICs they pay on the SP.
The compensation rate for 2025-26 is 8.5%.

The compensation rate for 2024-25 and earlier years was 3%.

All payments of SMP/SAP/SPP/ShPP/SPBP/SNCP made in the same tax months the employer is entitled to recover should be added together and then they should calculate 100% plus the compensation rate due for the tax year, of that total figure.