theodi/ndl-core-corpus huggingface dataset:
Israel’s strikes on Doha are a flagrant violation of the sovereignty and territorial integrity of Qatar: UK statement at the UN Security Council
Source: gov.uk (2025-09-10)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN Security Council meeting on Qatar.

I will make three points.

First, let me underscore this from the outset: the United Kingdom stands in full and unwavering solidarity with Qatar and condemns Israel’s strikes on Doha.

These strikes are a flagrant violation of the sovereignty and territorial integrity of Qatar. They risk both further escalation across the region and setting back negotiations for a ceasefire.

We offer our condolences to the families and friends of Qatari personnel who were tragically killed. Our thoughts are with their loved ones and with the injured.

Qatar has long been a tireless broker for peace in the Middle East and beyond, and we commend the resolute commitment of His Highness The Amir to champion diplomacy and dialogue.

So to reiterate, we wholly condemn the strikes on Qatar which will do nothing to deliver peace in the Middle East, or to help safeguard Israel’s long-term security. My Prime Minister made this clear to President Herzog when they met yesterday.

And like others I welcome the clear message of support to Qatar that this Council has sent through our Press Statement today.

Second, the UK has been clear that Hamas is a terrorist organisation and we condemn the October 7th atrocities in the strongest terms.

We reiterate that Hamas must release all the hostages, sign up to an immediate ceasefire deal and commit to disarm. It can play no part in the future governance of Gaza.

Third, with each day that passes, the hostages suffer in appalling conditions, and the people of Gaza endure starvation and repeated displacement.

This week’s evacuation orders across northern Gaza will worsen the humanitarian catastrophe. The Israeli government’s decision to further escalate its offensive in Gaza is wrong, and today I reiterate that we urge Israel to reconsider immediately.

We staunchly support the efforts of Qatar, the United States and Egypt to achieve a ceasefire in Gaza, to secure the release of the hostages and bring this conflict to an end. We urge all parties to re-engage meaningfully to reach a negotiated deal.

We also need an urgent surge of humanitarian aid into Gaza. It is abhorrent that famine is unfolding in parts of Gaza City, and we need immediate action to prevent it from spreading further. Israel must lift all restrictions on aid and allow the UN to deliver life-saving aid, at scale.

President, the only way to achieve lasting peace and security for Palestinians and Israelis alike is through a political solution.

The UK will continue to work with our partners to develop a framework for long-term peace, consistent with a two-state solution.
Echo Building, 1 and 2 West Wear Street, Sunderland : MAN/00CM/LDC/2023/0047
Source: gov.uk (2025-06-24)

Northern Region Judge J White and Tribunal Member Mr Elliot sitting on 26 January 2024

Read the full decision in Echo Building, 1 and 2 West Wear Street, Sunderland : MAN/00CM/LDC/2023/0047 (https://assets.publishing.service.gov.uk/media/680cea115072e9b7db83ccc7/Echo_building_decision.pdf)
Product Safety Report: Clover Jewellery Set (2506-0015)
Source: gov.uk (2025-06-09)

Product Safety Report for Clover Jewellery Set presenting a serious chemical risk.

Summary

Product: Clover Jewellery Set

Hazard: The product presents a serious chemical risk as the cadmium content is much higher than the maximum permissable limit.

Corrective action: The import has been rejected at the border.

Product information

Hazard

The product presents a serious chemical risk as the cadmium content was found to be much greater than the maximum permissible limit. Cadmium is harmful to human health as it accumulates in the body, can damage organs and may cause cancer.

For further information on the health effects of cadmium exposure please access: https://www.gov.uk/government/publications/cadmium-properties-incident-management-and-toxicology.

The product does not meet the requirements of the REACH Enforcement Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2506-0015

Notified by: Local Authority Trading Standards
Disguised remuneration tax avoidance schemes
Source: gov.uk (2025-11-26)

Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.

The government has published its response (https://www.gov.uk/government/publications/independent-review-of-the-loan-charge) to the independent loan charge review in the Budget 2025.

HMRC is reviewing what this means for customers and you can find the latest update here (https://www.gov.uk/government/publications/hmrc-issue-briefing-operational-activity-during-the-new-independent-review-of-the-loan-charge/hmrc-operational-activity-during-the-new-independent-review-of-the-loan-charge).

Disguised remuneration tax avoidance schemes aim to avoid paying Income Tax and National Insurance contributions by paying part or all of your pay as a:
- loan
- salary advance
- grant
- annuity
These payments are claimed to be non-taxable, often without explanation.
BLM00550 - Introduction: Lease taxation: Long funding leases of plant or machinery
Source: gov.uk (2025-02-12)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

Finance Act 2006 introduced a new regime for taxing what are known as long funding leases. In general terms these rules apply to leases entered into on or after 1 April 2006.

In broad terms, long funding leases are leases of plant or machinery which are
- finance leases with a term of more than 5 years (sometimes more than 7 years)
- operating leases with a term of more than 5 years which meet tests intended to identify those operating leases that serve a financing function.
In broad terms, long funding leases are taxed by reference to their commercial substance. Therefore
- long funding lessors are taxed in a similar way to which the way in which they would have been taxed had they made a loan. This is more obvious with finance leases than with operating leases
- long funding lessees are taxed in a way that is similar to the way in which they would be taxed had they purchased the asset. Again, this is more obvious with finance leases than with operating leases.
Therefore, where you have a lease of plant or machinery (including plant or machinery that is leased with land) it is necessary to establish whether the lease is a long funding lease or not. Guidance on this topic is at BLM20000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20000) onwards.

Further guidance on the taxation of finance leases that are not long funding leases is at -
- BLM32000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm32000) for finance lessees
- BLM33000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm33000) for finance lessors.
Guidance on the taxation of long funding leases is at BLM40000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm40000) onwards.
Ethics Self-Assessment Tool
Source: gov.uk (2025-01-29)

The ethics self-assessment process aims to offer researchers an easy-to-use framework to review the ethics of their projects throughout the research cycle.

Description

The ethics self-assessment process aims to offer researchers an easy-to-use framework to review the ethics of their projects throughout the research cycle. The self-assessment provides a timely means to identify ethical issues and shape future discussions. The process aims to support an accurate and consistent estimation of the “ethical risks” of research proposals.

Read the Ethics Self-Assessment Tool (https://uksa.statisticsauthority.gov.uk/the-authority-board/committees/national-statisticians-advisory-committees-and-panels/national-statisticians-data-ethics-advisory-committee/ethics-self-assessment-tool/)
20 Vine Road, East Molesey, Surrey, KT8 9LB: HAV/43UB/MNR/2024/0640
Source: gov.uk (2025-03-28)

Southern Region, Mr J Wilson MRICS FCIArb, Miss C Barton BSc MRICS and DDJ Cowan on 21 January 2025

Read the full decision in KT8 9LB_HAV/43UB/MNR/2024/0640_decision (https://assets.publishing.service.gov.uk/media/67e14a4e4fed20c7f559f4cb/20_Vine_Road__Decision.pdf) Read the summary reasons in KT8 9LB_HAV/43UB/MNR/2024/0640_reasons (https://assets.publishing.service.gov.uk/media/67e14a7c70323a45fe6a6fe5/20_Vine_Road__Summary_Reasons.pdf) Read the full reasons in KT8 9LB_HAV/43UB/MNR/2024/0640_reasons (https://assets.publishing.service.gov.uk/media/67e14aa50114b0b86e59f4c7/20_Vine_Road__Full_Reasons.pdf)
Flats 1 - 29 Midland Court 39 Cox Street St Paul's Square Birmingham B3 1RW: BIR/00CN/LDC/2024/0621
Source: gov.uk (2025-07-21)

Midland region, V Ward BSc Hons FRICS – Regional Surveyor, on 2 April 2025

Read full decision in

Flats 1 - 29 Midland Court 39 Cox Street St Paul’s Square Birmingham B3 1RW-BIR_00CN_LDC_2024_0621 (https://assets.publishing.service.gov.uk/media/6808e22c0324470d6a394f05/Flats_1_-_29_Midland_Court_39_Cox_Street_St_Paul_s_Square_Birmingham_B3_1RW-BIR_00CN_LDC_2024_0621.pdf)
Soteria Security Group
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 Soteria Security Group 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 Soteria Security Group 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.
Roofcare
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 Roofcare 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 Roofcare 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.
Green Heat Network Fund (GHNF): guidance on how to apply
Source: gov.uk (2025-11-08)

Capital grant support is available for the development of new and existing low and zero-carbon heat networks. This page contains guidance and details of how to apply via Triple Point.

GHNF Round 10 has now closed for applications. Information about the next application round will be made available in due course.

The Green Heat Network Fund (GHNF) is a capital grant fund that supports:
- the commercialisation and construction of new low and zero carbon (LZC) heat networks (including the supply of cooling)
- the retrofitting and expansion of existing heat networks
It aims to develop and grow the heat network market and to address some of the challenges of decarbonising the UK’s heat sector. Find out more about heat networks (https://www.gov.uk/guidance/heat-networks-overview).

Eligibility

The GHNF provides capital grant funding to organisations in the public, private and third sectors in England.

Individuals, households and sole traders cannot apply.

Timescales

GHNF funding can be drawn down up until the 2027-2028 financial year.

How to apply

GHNF Round 10 has now closed for applications. Information about the next application round will be made available in due course.

For further information, email the GHNF delivery partner, Triple Point Heat Networks Investment Management at xxx@xxx.xx (mailto:xxx@xxx.xx) or visit the Triple Point Green Heat Networks Fund (https://tp-heatnetworks.org/) page.

Background

The GHNF, launched in 2022, is a core element of the government’s Heat Network Transformation Programme (HNTP) and follows on from the progress and development made by the Heat Network Investment Project (HNIP) (https://www.gov.uk/government/collections/heat-networks-investment-project-hnip-overview-and-how-to-apply) and the 2021 Green Heat Network Fund Transition Scheme (https://www.gov.uk/government/publications/green-heat-network-fund-ghnf-transition-scheme).

The GHNF is led by a third-party delivery partner, Triple Point Heat Networks Investment Management, which is led by Triple Point and supported by AECOM, Asteros Advisers, Amberside Advisors, Talan UK & Ireland Limited and Lux Nova Partners. Find out more about the Delivery Partner and resources (http://www.tp-heatnetworks.org).

Further support for heat networks

Heat Networks Delivery Unit

The Heat Networks Delivery Unit (HNDU) (https://www.gov.uk/guidance/heat-networks-delivery-unit) provides support to local authorities in England and Wales through the early stages of heat network development, including:
- heat mapping
- energy master planning
- techno-economic feasibility
- detailed project development
Heat Network Efficiency Scheme

The Heat Network Efficiency Scheme (HNES) (https://www.gov.uk/government/publications/heat-network-efficiency-scheme-hnes) provides grant funding for existing operational district heating networks and communal heating systems. It part-funds installation of targeted and cost-effective measures to deliver performance improvements, and optimisation study projects to identify such measures.
Ian Millar
Source: gov.uk (2025-10-01)

Ian Millar is the Deputy Permanent Representative to the United Nations and other international organisations in Vienna. He took up the role in September 2025. He has served in a range of overseas and UK roles working across international and nation security policy and international development, with cross‑government experience including the Foreign and Commonwealth Office (FCO), Department for International Development (DFID), and a secondment to the UK Border Agency in the Home Office. Ian has previously been posted to the UK Joint Delegation to NATO in Brussels, the UK Mission to the United Nations in New York, and as Deputy Development Director in Uganda. He was most recently Head of Strategy, Operations and Performance in the Office for Conflict, Stabilisation and Mediation in the Foreign, Commonwealth & Development Office (FCDO), and before that Private Secretary to the Permanent Secretary in DFID.  In 2021, Ian completed postgraduate studies in international security and strategy at the UK’s Royal College of Defence Studies. He holds an MA (Hons) in Politics and an MSc in Political Communication from the University of Glasgow.  Originally from Glasgow, he joined the Foreign and Commonwealth Office in 2007.

Ian Millar is the Deputy Permanent Representative to the United Nations and other international organisations in Vienna. He took up the role in September 2025.

He has served in a range of overseas and UK roles working across international and nation security policy and international development, with cross‑government experience including the Foreign and Commonwealth Office (FCO), Department for International Development (DFID), and a secondment to the UK Border Agency in the Home Office.

Ian has previously been posted to the UK Joint Delegation to NATO in Brussels, the UK Mission to the United Nations in New York, and as Deputy Development Director in Uganda. He was most recently Head of Strategy, Operations and Performance in the Office for Conflict, Stabilisation and Mediation in the Foreign, Commonwealth & Development Office (FCDO), and before that Private Secretary to the Permanent Secretary in DFID.

In 2021, Ian completed postgraduate studies in international security and strategy at the UK’s Royal College of Defence Studies. He holds an MA (Hons) in Politics and an MSc in Political Communication from the University of Glasgow.

Originally from Glasgow, he joined the Foreign and Commonwealth Office in 2007.
Opening Boundaries CIC
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 Opening Boundaries CIC 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 Opening Boundaries CIC 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
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.
Engineering UTC Northern Lincolnshire
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 Engineering UTC Northern Lincolnshire 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 Engineering UTC Northern Lincolnshire 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
We also pledge the following:

-Working with the CTP to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
People with significant control: guidance on regime for legal entities
Source: gov.uk (2025-11-19)

This guidance provides a detailed explanation of the people with significant control (PSC) requirements. Very complicated or large ownership or control structures may need independent advice.

The guidance applies to people with significant control over:
- registered and unregistered companies
- UK societas
- limited liability partnerships and eligible Scottish partnerships (Scottish limited partnerships and Scottish qualifying partnerships)
These requirements introduce legal duties. Those failing to comply could be committing a criminal offence and could be fined, imprisoned or both.

The guide was prepared by the Department for Business and Trade (DBT) with the help of business, civil society and legal experts.
Report on the proposed subsidy to Mid and East Antrim Borough Council by Belfast City Council
Source: gov.uk (2025-01-22)

The Subsidy Advice Unit (SAU) has published its report prepared in response to a request from Belfast City Council concerning the proposed subsidy to Mid and East Antrim Borough Council (MEABC).

The SAU has published its report providing advice to Belfast City Council concerning the proposed subsidy to MEABC.

The report includes the SAU’s evaluation of Belfast City Council’s assessment of compliance of its proposed subsidy with the requirements set out in the Subsidy Control Act 2022.

For more information visit the Referral of the proposed subsidy to MEABC by Belfast City Council (https://www.gov.uk/cma-cases/referral-of-the-proposed-subsidy-to-mid-and-east-antrim-borough-council-by-belfast-city-council) case page.
Dynamic pricing: project update
Source: gov.uk (2025-06-19)

Update on the Competition and Market Authority (CMA) project on dynamic pricing.

The CMA launched a project to better understand how and when dynamic pricing is used across the economy (https://www.gov.uk/cma-cases/dynamic-pricing-project). This update sets out findings from its work, alongside considerations for businesses that use dynamic pricing.

If you work for a business using dynamic pricing, check our tips for businesses on what to consider when using dynamic pricing strategies (https://www.gov.uk/government/publications/dynamic-pricing-tips-for-businesses).
Gareth Rees Plant Hire 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 Gareth Rees Plant Hire 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 Gareth Rees Plant Hire 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
- 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.
K Weedon v United Living: 6011650/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in K Weedon v United Living: 6011650/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68134a5d175749cfa59a8979/Karyn_Weedon___v_-_United_Living___6011650-2024_-_Judgment.pdf).
TSEM7256 - Deceased persons: tax arrears when estate distributed
Source: gov.uk (2025-07-16)


Notice under Section 27 Trustee Act 1925

In England and Wales, the personal representatives can give notice under Section 27 Trustee Act 1925 that the estate is to be distributed on a given date. This protects them against claims in respect of unknown debts after the estate has been wound up.

The notice must be published in the London Gazette. If the estate includes land, the notice must also appear in a newspaper circulated in the locality of the land.

The personal representatives are responsible for ensuring that the tax due up to the date of death is correctly adjusted. Therefore, it is most unlikely that there will be any tax liabilities falling within the definition of ‘unknown debts’.

Unknown debt

If an unknown tax debt does come to light, HMRC must make a claim against the estate before the given date. This cannot be less than 2 months from the date of the Section 27 notice. If HMRC fails to make a claim before the given date, the personal representatives no longer have to meet those tax liabilities. However, HMRC can still pursue the individual beneficiaries for the tax due.

Debt Management’s specialist unit Estates & Trusts, Nottingham deals with pre-enforcement collection and recovery for deceased cases.

If
- an unknown tax liability more than excess of £1,000 after the Section 27 distribution date has passed, and
- it is still within the normal self-assessment time limits,
- if there is other outstanding debt this will be worked by Debt Management (DM) Estates & Trusts, Nottingham therefore the matter can be referred to that them to consider.
- if there is no other outstanding debt, internal users only, should telephone DMB, Estates and Trust office mailbox (mailto:xxx@xxx.xx), for further advice.
Liability on income arising after the date of death.

The Section 27 notice does not relate to tax liabilities on income arising after the date of death. This remains the responsibility of the personal representatives.
HMAG150211 - Excise duty points: legislative provisions
Source: gov.uk (2025-05-29)


When an excise duty point occurs in Great Britain, the excise duty points and person/s liable to pay the duty are mostly contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, as amended (commonly known as the HMDP Regulations).

These Regulations also provide for the forfeiture of excise goods in certain circumstances and for the imposition of civil penalties. These are covered in more detail in the FIS Handbook and the Excise Civil Penalties Manual (ECP (https://www.gov.uk/hmrc-internal-manuals/excise-civil-penalties/ecp)).

Separate provisions that set out other excise duty points and the person/s liable to pay the duty can also be found in The Excise Goods (Export Shops) Regulations 2000.

When an excise duty point occurs in Northern Ireland, the excise duty points and person/s liable to pay the duty are mostly contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (as amended) in force immediately before 11pm on 31 December 2020 as modified and applied in relation to excise goods in Northern Ireland by Part 1 of The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendment (EU Exit)) Regulations 2020 (as amended) (commonly known as the NI HMDP Regulations).

However, in certain circumstances the excise duty points and person/s liable to pay can be found in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP Regulations).

These Regulations also provide for the forfeiture of excise goods in certain circumstances and for the imposition of civil penalties. These are covered in more detail in the FIS Handbook and the Excise Civil Penalties Manual (ECP (https://www.gov.uk/hmrc-internal-manuals/excise-civil-penalties/ecp)).

Separate provisions that set out other excise duty points and the person/s liable to pay the duty can also be found in the following Regulations:
- The Excise Goods (Export Shops) Regulations 2000.
- The Excise Duty Point (External and Internal Community Transit) Regulations 1998
Mr D Mayasergio v Flintshire Transport Services: 1604168/2024
Source: gov.uk (2025-03-17)

Employment Tribunal decision.

Read the full decision in Mr D Mayasergio v Flintshire Transport Services: 1604168/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67d7e28aed6ca9014ba2a295/1604168.2024_-_Mr_D_Mayasergio_v_Flinsthire_Transport_Services_-_R22_Judgment_.pdf).
Bird flu: near Linton-on-Ouse, Wetherby and Easingwold, North Yorkshire (AIV 2025/47)
Source: gov.uk (2025-07-25)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 20 June 2025.

Case information

25 July 2025

Following successful completion of disease control activities and surveillance in the zone near Linton-on-Ouse, Wetherby and Easingwold, North Yorkshire (AIV 2025/47) the 10km surveillance zone has been revoked.

16 July 2025

Following successful completion of disease control activities and surveillance in the zone around a premises near Linton-on-Ouse, Wetherby and Easingwold, North Yorkshire (AIV 2025/47) the 3km protection zone has ended and the area that formed it becomes part of the 10km surveillance zone.

20 June 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a premises near Linton-on-Ouse, Wetherby and Easingwold, North Yorkshire (AIV 2025/47).

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

Download the declaration of the revocation of a surveillance zone (https://assets.publishing.service.gov.uk/media/68c055cea74b1137c7edd7d8/Revocation_of_surveillance_zone_declaration_AIV_2025_47.pdf)

This revokes and replaces: Declaration of the ending of a protection zone (PDF) (https://assets.publishing.service.gov.uk/media/6877da162bad77c3dae4dcd9/Merge_PZ_with_SZ_declaration_AIV_2025_47.pdf)

This revokes and replaces: Declaration of an avian influenza protection zone and surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/68c055f4838e7712ea2bfdc0/Protection_Surveillance_Zone_DPR_2025_90.pdf)

Further information

Check:
- the bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/47
Phonics screening check: information for parents
Source: gov.uk (2025-09-15)

Information leaflet for parents about the phonics screening check, which takes place in June.

This information is for parents with a child in year 1 at primary school. It explains what the phonics screening check is, how it is used and how parents can support their child with phonics learning at home.
Dematerialisation Market Action Taskforce
Source: gov.uk (2025-10-09)

The Dematerialisation Market Action Taskforce (DEMAT), chaired by Mark Austin CBE, has been set up to take forward reforms to the UK’s shareholding framework

On 15 July 2025 the Digitisation Taskforce published its final report (https://assets.publishing.service.gov.uk/media/688383b1ac2c821a74bbeba2/Digitisation_Taskforce_Final_Report.pdf), which recommended a staged approach to removing paper share certificates and ultimately moving to a fully intermediated system of shareholding in the UK. The government accepted the recommendations made in the report and set out in its response (https://www.gov.uk/government/publications/digitisation-taskforce-july-2025/government-response-to-digitisation-taskforce-final-report) how it intends to take these forward.

One of the recommendations was to establish a ‘Technical Group’ to work with industry stakeholders to deliver parts of the final report (https://assets.publishing.service.gov.uk/media/688383b1ac2c821a74bbeba2/Digitisation_Taskforce_Final_Report.pdf). The government has therefore appointed Mark Austin CBE to establish and chair the Dematerialisation Market Action Taskforce (DEMAT) which will take forward this work. Mark is a corporate partner at Latham & Watkins, specialising in capital markets, and is a member of the Capital Markets Industry Taskforce.

The government has published Terms of Reference which set out the objectives for the DEMAT and its governance structure.
68 Littlebury Road, London SW4 6DN - LON/00AY/HSA/2024/0600
Source: gov.uk (2025-10-16)

First-Tier Property Tribunal - Final Reason Decision of Judge Nicol and Mr S Wheeler MCIEH CEnvH

Read Final Reason Decision in 68 Littlebury Road, London SW4 6DN - LON/00AY/HSA/2024/0600 (https://assets.publishing.service.gov.uk/media/68a5a3409dc94e840696a3ae/68_Littlebury_Rd_RRO_decision_7-7-25.pdf)
Social security and child support forms
Source: gov.uk (2025-05-20)

Social security and child support forms, including notices of appeal to the Department of Work and Pensions, HM Revenue and Customs and the NHS Business Services Authority.

This page is available in Welsh (Cymraeg) (https://www.gov.uk/government/collections/ffurflenni-nawdd-cymdeithasol-a-chynnal-plant.cy).

You can also search by title or form reference (https://www.gov.uk/search/services?keywords=form&organisations%5B%5D=hm-courts-and-tribunals-service&order=relevance).
SPE15320 - Usual Forms of Handling (UFH), other processing and records: sampling
Source: gov.uk (2025-11-24)


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

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

See SPE15335 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15335) for further information.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Foster Property Maintenance 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 Foster Property Maintenance 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 Foster Property Maintenance 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:

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.
TAG unit A2-1 wider economic impacts
Source: gov.uk (2025-05-29)

Transport analysis guidance (TAG) on the analysis of wider economic impacts in transport appraisals.

This document details the overall framework underpinning the analysis of wider economic impacts in transport appraisals.

The WITA software is in conjunction with this guidance to estimate the wider economic impacts of an appraisal (https://www.gov.uk/government/publications/wider-impacts-in-transport-appraisal-software-and-manuals).

The previous version of this guidance (https://webarchive.nationalarchives.gov.uk/ukgwa/20241207002009/https://www.gov.uk/government/publications/tag-unit-a2-1-wider-economic-impacts) was published in November 2024.

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Mr B D Turner v Bentley Fencing Ltd: 1809341/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr B D Turner v Bentley Fencing Ltd: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/68556f875225e4ed0bf3ce77/1809341_2024_Turner_v_Bentley_Fencing_Limited.pdf).
Mr S Hussain v Renaissance Personnel Ltd: 6000567/2025
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr S Hussain v Renaissance Personnel Ltd: 6000567/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/689de9c407f2cc15c935727c/Mr_S_Hussain_v_Renaissance_Personnel_Ltd_-_6000567-2025.pdf).