theodi/ndl-core-corpus huggingface dataset:
New artillery factory opens in Sheffield creating 200 skilled jobs
Source: gov.uk (2025-06-11)

British exports and sovereign manufacturing have been boosted today with the opening of a new state-of-the-art artillery factory in Sheffield, creating 200 skilled British jobs.

- State-of-the-art artillery manufacturing facility opens in Sheffield.
- Defence Secretary visits new factory, which will create 200 skilled jobs and support more than 60 businesses in the supply chain.
- Export deals enable new facility to open, highlighting how defence is an engine for growth and supporting the Government’s Plan for Change.
The new factory, run by BAE Systems, was opened by the Defence Secretary John Healey, who visited the site today. The facility positions Sheffield as the home of UK artillery howitzer production, showing how defence is an engine for growth and a foundation of the Government’s Plan for Change.

Successful export deals of more than £25 million made this factory possible, showcasing the British defence industry’s design and engineering prowess globally. It will create apprenticeship opportunities and support 60 businesses across the UK supply chain.

This comes the week after the Government’s Strategic Defence Review (SDR) which confirmed a major £6bn commitment to munitions production this parliament, including £1.5bn for an ‘always on’ pipeline for munitions and at least six new energetics and munitions factories, meaning that the UK can innovate and rapidly restock key ammunition.

Defence Secretary, John Healey MP said:

This new factory is a big boost for South Yorkshire and a significant step forward in strengthening our British defence industrial base. This is a vote of confidence in our world-leading defence sector and good, skilled British jobs, underpinned by this government’s Plan for Change.

I welcome BAE Systems’ long-term commitment to this new site, which demonstrates how defence can be an engine for growth, bringing investment and opportunities to communities across the UK, including right here in South Yorkshire.

The facility covers 94,000 sq ft, making it significantly larger than the pitch at Wembley stadium, and will manufacture the only combat-proven 155mm lightweight howitzer in the world, the British M777.

The investment comes as the UK continues its support for Ukraine, while developing sovereign British manufacturing. Earlier this year, the Ministry of Defence awarded BAE Systems a contract to deliver 150 British-designed artillery barrels to Ukraine, working with nearby Sheffield Forgemasters to fulfil the government’s commitment.

Fully operational later this year, the factory will initially focus on M777 lightweight howitzer manufacturing, with capacity to expand production lines. The site will evolve to develop and produce a range of world-class combat systems.
General Sir Mark Carleton-Smith KCB CBE ADC Gen
Source: gov.uk (2025-07-25)

Mark Carleton-Smith joined the Army on a University Cadetship in 1982 and was commissioned into 1st Battalion Irish Guards. He served at regimental duty in London, Germany, Canada and South Armagh. A graduate of the final Army Command and Staff Course at Camberley, he was appointed Chief of Staff 19 Mechanised Brigade (1999 to 2001) serving three tours in Kosovo prior to promotion to Lieutenant Colonel as Military Assistant to the Commander-in-Chief Land Forces (2001 to 2002). Promoted to Colonel in 2005 he became Deputy Director Policy Planning in the Ministry of Defence ( MOD ) before assuming command of 16 Air Assault Brigade (2006 to 2008) during which time he served in Afghanistan as Commander Helmand Task Force and Commander British Forces Afghanistan. He served in the  MOD  as Director Army Resources and Plans (2009 to 2011) prior to promotion to Major General. He was subsequently Director Strategy at Army Headquarters (2015 to 2016) and latterly assumed the appointment of Deputy Chief of Defence Staff (Military Strategy and Operations) in April 2016. He took up the appointment of Chief of the General Staff in June 2018. He is also the Regimental Lieutenant Colonel of the Irish Guards, and Honorary Colonel of Oxford University Officer Training Corps.

Mark Carleton-Smith joined the Army on a University Cadetship in 1982 and was commissioned into 1st Battalion Irish Guards. He served at regimental duty in London, Germany, Canada and South Armagh.

A graduate of the final Army Command and Staff Course at Camberley, he was appointed Chief of Staff 19 Mechanised Brigade (1999 to 2001) serving three tours in Kosovo prior to promotion to Lieutenant Colonel as Military Assistant to the Commander-in-Chief Land Forces (2001 to 2002).

Promoted to Colonel in 2005 he became Deputy Director Policy Planning in the Ministry of Defence (MOD) before assuming command of 16 Air Assault Brigade (2006 to 2008) during which time he served in Afghanistan as Commander Helmand Task Force and Commander British Forces Afghanistan. He served in the MOD as Director Army Resources and Plans (2009 to 2011) prior to promotion to Major General.

He was subsequently Director Strategy at Army Headquarters (2015 to 2016) and latterly assumed the appointment of Deputy Chief of Defence Staff (Military Strategy and Operations) in April 2016.

He took up the appointment of Chief of the General Staff in June 2018. He is also the Regimental Lieutenant Colonel of the Irish Guards, and Honorary Colonel of Oxford University Officer Training Corps.
Postgraduate initial teacher training targets: 2025 to 2026
Source: gov.uk (2025-04-29)

Annual target for the number of trainees to start postgraduate initial teacher training in the 2025 to 2026 academic year, in England, by subject.

This publication provides national level postgraduate initial teacher training (PGITT) targets for the 2025 to 2026 academic year and compares them to targets for the previous year.

This publication includes:
- an Excel workbook of the calculations behind the targets
- the methodology used to calculate the targets
Sked Construction 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 Sked Construction 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 Sked Construction 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
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order 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.
IHTM10362 - Deductions from the estate - where to find instructions on specific types of debt
Source: gov.uk (2025-10-30)


You can find more detailed instructions on how to deal with the following types of debt
- accountants’ and solicitors' fees (IHTM28041 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28041))
- annuities (IHTM28050 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28050))
- capital gains tax (IHTM28060 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28060))
- contingent liabilities (IHTM28070 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28070))
- costs and commissions (IHTM28080 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28080))
- divorce/separation payments (IHTM28090 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28090))
- future debts (IHTM28110 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28110))
- future payments incurred under IHTA84/S262 (IHTM28120 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28120))
- gaming debts (IHTM28130 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28130))
- guarantee debts (IHTM28351 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28351))
- income tax (IHTM28150 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28150))
- Inheritance Tax (IHTM28170 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28170))
- insurance premiums (IHTM28180 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28180))
- legal rights (Scotland) (IHTM10303 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10303))
- medical bills (IHTM28200 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28200))
- loans/overdrafts (IHTM28340 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28340))
- loans from relatives or friends (IHTM28381 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28381))
- local authority payments (IHTM28190 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28190))
- necessaries (IHTM28220)
- property repairs (IHTM28240 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28240))
- redundancy payments (IHTM28250 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28250)]
- rent payable in advance (IHTM28260 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28260))
- ‘set aside’ repayments (IHTM28270 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28270))
- sums owed to unquoted companies (IHTM28280 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28280))
- sums payable to third parties (IHTM28291 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28291))(IHTM28292 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28292))
- uncashed cheques (IHTM28300 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28300))
Digiblu UK 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 Digiblu UK 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 Digiblu UK Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order 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.
Beaufort Financial
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 Beaufort Financial 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 Beaufort Financial 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 Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The UK encourages all parties to remain committed to prioritising security, growth and prosperity across the region: UK statement at the UN Security Council
Source: gov.uk (2025-08-07)

Statement by Caroline Quinn, UK Deputy Political Coordinator, at the UN Security Council meeting on West Africa and the Sahel.

Firstly, the United Kingdom condemns terrorist attacks in the region, including the increased use of IEDs, and the use of blockades to disrupt trade and isolate communities.

Regional unity is critical for addressing the growing security challenges and tackling transnational threats.

The UK encourages all parties to remain committed to prioritising security, growth and prosperity across the region.

We stress the need for careful consideration of external security partners, not all of whom share these goals.

We welcome the agreements between ECOWAS and the AES, which protect the strong tradition of West African cooperation and will bring benefits to citizens of the region, including freedom of movement and ease of trade.

We urge the countries of the region to extend this constructive approach to cooperation on counter terrorism and security.

Second, President, we note mixed progress on democratic processes.

The UK is concerned by recent developments in Burkina Faso, Mali and Niger, including the suspension of political parties, increasing restrictions on civic space and the extension of transition timelines.

We call upon the authorities in these countries to return to the principles of inclusive and accountable governance, which are crucial to long-term stability and prosperity.

Looking ahead to the Presidential elections in Côte d’Ivoire, Guinea and Guinea-Bissau this year, the UK stands ready to engage in support of ensuring these are peaceful, credible processes, and aligned with their respective constitutions.

We also welcome progress in promoting youth and women’s participation in governance.

Investment in education and employment is critical to reducing vulnerability to radicalisation and irregular migration and supporting inclusive and sustainable peace.

And as we heard from Ms Bahous so powerfully, investing in girls’ education, in particular, is key to ensuring women and girls can enjoy their rights and realise their full potential.

Third, President, we remain concerned by the deteriorating humanitarian situation across the region.

Conflict, displacement and restrictions on humanitarian access continue to undermine the delivery of life-saving assistance.

And we urge all parties to ensure rapid and unimpeded humanitarian access.

To conclude, President, the region’s complex challenges require collective action.

The UK supports efforts to strengthen regional dialogue and remains committed to inclusive regional cooperation.
The Defence Housing Strategy 2025
Source: gov.uk (2025-11-11)

Fixing Defence family housing and delivering for the nation.

The ambition of this strategy is to ensure that Service personnel and their families are provided with high quality housing that meets military operational requirements.

Defence housing should also deliver for the nation and be provided more cost effectively. As part of this approach, the potential of Defence development land for civilian housing and other infrastructure purposes can also be unlocked.
Miss A Abdi v Dunton Environmental Ltd: 1303114/2023
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Miss A Abdi v Dunton Environmental Ltd: 1303114/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67bdba4544ceb49381213c35/Miss_A_Abdi_V_Dunton_Environmental_Limited_1303114.2023_-_Judgment.pdf).

Read the full decision in Miss A Abdi v Dunton Environmental Ltd: 1303114/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67dd643e70323a45fe6a6f53/Miss_A__Abdi_v_Dunton_Environmental_Limited_-_1303114-2023-_Judgement.pdf).
Ms J Billins v R Witherspoon: 3303730/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Ms J Billins v R Witherspoon: 3303730/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6881f5309fab8e2e86160fac/Ms_Jane_Billins_-_v_-_Richard_Witherspoon___3303730-2024_-_Judgment.pdf).
UK official holdings of international reserves: June 2025
Source: gov.uk (2025-07-03)

This release details movements in the international reserves of gold and assets held by the UK government.

This monthly release shows details of movements in the UK’s official holdings of international reserves, or assets. These consist of gold, foreign currency assets and International Monetary Fund assets.
RSH Board and committee minutes
Source: gov.uk (2025-05-21)

Minutes from the Regulator of Social Housing's Board and committee meetings

The Board meets around 10 times a year.

See the Our Governance pages (https://www.gov.uk/government/organisations/regulator-of-social-housing/about/our-governance) to find out more about the Board, which was formed when the Regulator of Social Housing became a standalone body on 1 October 2018.

The Audit and Risk Assurance Committee (https://www.gov.uk/government/publications/audit-and-risk-assurance-committee) of the Regulator of Social Housing, which held its inaugural meeting in January 2019, meets at least 3 times a year at appropriate intervals in the financial reporting and audit cycle.

The Nominations and Remuneration Committee (https://www.gov.uk/government/publications/nominations-and-governance-committee) (formerly the Nominations and Governance Committee) an advisory body which exercises governance functions. It comprises between 2 and 4 members appointed by the Board of RSH. The Committee meets at least once a year, or as required, at appropriate intervals.
Update on Gaza medical evacuation scheme
Source: gov.uk (2025-08-21)

UK government update on efforts to medically evacuate Gazan children for treatment in the UK.

The Prime Minister announced at the end of July that the UK will medically evacuate Gazan children for treatment in the UK.

This support comes as the appalling humanitarian situation continues to leave many in urgent need of medical care. Most hospitals in Gaza are no longer functioning at all, essential medicines and supplies are running out and medical workers are not able to do their jobs safely.

A cross-government taskforce is working urgently to get some of these sick and injured children out of Gaza, so that they can receive specialist treatment in NHS hospitals across the UK.

The UK is partnering with the World Health Organization (WHO), which works on the ground and plays a critical role in supporting medical evacuations from Gaza.

The first patients who are accepted for evacuation and treatment are expected to arrive in the coming weeks. They will be accompanied by their immediate family members and will travel via a third country.

The taskforce is working to ensure treatment in the UK is in the best interests of each individual child.

Further patient arrivals are expected later in the autumn.

We will work with local authorities to ensure that those who arrive in the UK receive the help and support they need during their stay in the UK.

This is a sensitive and complex process, as patients and their families are likely to be traumatised from the horrendous conflict in Gaza. Their safety and wellbeing are our top priority, so we will not be providing a running commentary on the evacuation process.

The UK continues to support medical care in Gaza and the region. Our funding to UK-Med and their field hospital operations has helped them to treat over 600,000 patients in Gaza. Through support to WHO Egypt, UK funding is helping to treat some of the 8,000 Gazans who have been medically evacuated there.

The UK continues to push for an immediate ceasefire in Gaza, the release of all hostages, a surge in aid and delivery of a framework for lasting peace.
Warm Home Discount (WHD): cost recovery
Source: gov.uk (2025-12-08)

We are seeking views on whether WHD costs should move from standing charges to the per-unit rate.

The costs of the Warm Home Discount (£39 on the typical dual fuel bill) are recovered by suppliers through the standing charge: a fixed daily fee applied to all customers regardless of energy usage.

This consultation seeks views on the impacts of a proposal to move WHD cost recovery from the standing charge to the unit rate - the per-kWh charge for electricity and gas usage - for both consumers and suppliers. We are seeking views from energy suppliers, WHD recipients, consumer groups and consumers on how WHD costs are recovered.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
CMA Impact Assessment 2024 to 2025
Source: gov.uk (2025-07-09)

The estimated direct financial benefits to consumers from Competition and Markets Authority (CMA) work across competition, markets, mergers and consumer work.

This report presents the estimated benefits of the CMA’s work averaged over a 3-year period and the ratio of these benefits to costs.

The CMA’s Annual Report 2024 to 2025 (https://www.gov.uk/government/publications/cma-annual-report-and-accounts-2024-to-2025), has been published alongside this Impact Assessment.
Winter Fuel Payment claim form: EEA and Switzerland
Source: gov.uk (2025-03-31)

The form to claim a Winter Fuel Payment for winter 2025 to 2026 will be available here at a later date.

The form to claim a Winter Fuel Payment for winter 2025 to 2026 will be available here at a later date.

You can claim for winter 2025 to 2026 from September 2025.

Check if you can get a Winter Fuel Payment (https://www.gov.uk/winter-fuel-payment/if-you-live-abroad).
Miss S Giblett v Captain America’s Hamburger Heaven Ltd: 3300924/2025
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Miss S Giblett v Captain America’s Hamburger Heaven Ltd: 3300924/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68c2d6b68c6d992f23edd8e6/Miss_S_Giblett_v_Captain_America_s_Hamburger_Heaven_Limited-3300924-2025-Judgment.pdf).
Evaluation of the Cycle to Work Scheme
Source: gov.uk (2025-04-24)

Findings from an evaluation of the Cycle to Work Scheme commissioned by HMRC, with complementary economic analysis of the scheme.

HM Revenue and Customs (HMRC) commissioned research agency Ipsos to evaluate the effectiveness of the Cycle to Work Scheme. The aims of this evaluation were to provide HMRC with an understanding of the demographics of Cycle to Work scheme users, the process of using the scheme, the impact on users’ cycling behaviour, and appropriateness of the current form of the scheme. The evaluation draws on 2 main data sources:
- survey of Cycle to Work Scheme users
- qualitative interviews with Cycle to Work Scheme users, eligible non-users and employers
Fieldwork took place between July to September 2022.

To complement the evaluation, economic analysis of the Cycle to Work Scheme was conducted between June and September 2022 to improve understanding of the economic incentives and potential outcomes of the scheme.

The views in both reports are the authors’ own and do not necessarily reflect those of HMRC.

Contact details

If you would like to request a PDF print copy of the reports or have any other enquiries about the analysis, please contact:

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

Knowledge, Analysis and Intelligence HM Revenue and Customs 100 Parliament Street London SW1A 2BQ

Any media enquiries should be directed to the HMRC Press Office contacts listed on the front page of this release.

Media contact: HMRC Press Office, xxx@xxx.xx (mailto:xxx@xxx.xx)
NICTS Quarterly Provisional Figures January to March 2025.
Source: gov.uk (2025-05-22)

Statistics for the Northern Ireland Court and Tribunals Service for the quarter January to March 2025.

This bulletin is produced in accordance with the pillars and principles set out in the Code of Practice for Statistics. It presents the following statistics for the Northern Ireland Court and Tribunals Service for the quarter January to March 2025: The number of Children Order applications received and disposed at Family Proceedings Courts, Family Care Centres and the High Court; Civil and family business received and disposed, waiting times and sitting days in County Courts; The number of cases and defendants received and disposed, waiting times, pleas and findings and sittings at the Crown Court; Business received and disposed, waiting times and sitting days in the Chancery, King’s Bench and Family Divisions of the High Court; and The number of youth and adult defendants received and disposed, charges and outcomes, sittings, civil applications received and disposed and waiting times at Magistrates’ Courts.
Pegasus-Ops 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 Pegasus-Ops 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 Pegasus-Ops Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
TS6 6TY, Viridor Tees Valley Limited: environmental permit issued - EPR/AP3627SL/A001
Source: gov.uk (2025-07-15)

View the permit issued for Tees Valley Energy Recovery Facility, Redcar under the Industrial Emissions Directive.

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

This decision includes the permit notice and decision document for:

Operator name: Viridor Tees Valley Limited

Installation name: Tees Valley Energy Recovery Facility

Permit number: EPR/AP3627SL/A001
Local offer guidance
Source: gov.uk (2025-02-10)

Guidance for local authorities on the local offer for care leavers.

Section 2 of the Children and Social Work Act 2017 requires each local authority to consult on and publish a local offer for its care leavers. This guidance provides information for local authorities on the development of the local offer and an illustrative local offer.
IHTM04321 - Property of visiting forces: introduction
Source: gov.uk (2025-04-07)


The legislation treats as excluded property (IHTM04251 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04251)) - and therefore not chargeable to Inheritance Tax (IHT) - the pay and tangible movable property of members of overseas forces and certain associated personnel stationed in the UK, provided that they are not British citizens. It also safeguards their position concerning residence (IHTM04323 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04323)) for IHT purposes, IHTA84/S6 (4) and IHTA84/S155. Assets of qualifying persons (IHTM04322 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04322)) that are eligible for this exclusion from IHT are:

emoluments paid by the government of any designated country (IHTM04324 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04324)) to a member of a visiting force of the country

tangible movable property (for example, furniture, cars etc.) which is in the UK solely by reason of the member's duty here, IHTA84/S155 (1).
Mrs S Donaldson v Glasgow City Council: 4121909/2018
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mrs S Donaldson v Glasgow City Council: 4121909/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/67f7bf3604146682e61bc800/Mrs_S_Donaldson_v_Glasgow_City_Council_-_4121909.2018_-_Judgment.pdf).
English Housing Survey 2024 to 2025: headline findings on demographics and household resilience
Source: gov.uk (2025-12-04)

Initial findings from the English Housing Survey 2024 to 2025 on the profile of household and dwellings, household demographics, housing costs and affordability, household moves, and wellbeing.

The latest findings from the English Housing Survey on demographics and resilience of households in England.

This is the first release of data from the 2024-25 survey. The report will be followed by two more chapters on housing quality and energy efficiency in January and then a series of more detailed topic reports in the spring and summer of 2026.

Key findings:

Owner occupation remained the largest tenure group in England (65% of households), followed by the private rented sector (19%), with the social rented sector being the smallest (16%). While the overall proportion of owner occupiers remains similar to a decade ago, the proportion of outright owners is significantly higher now – today the proportion of outright owners is 36% of households. Ten years ago in 2014-15, this proportion was 33%.

In 2024, there were 1.2 million vacant dwellings, making up 5% of the dwellings in England (11% of private rented dwellings, 4% of social rented dwellings and 3% of owner occupied dwellings were vacant at the time of survey). In the private rented and social rented sectors, the most common reason for vacancy was vacant awaiting another tenant or owner (8% and 3% of all dwellings respectively) compared with 1% in owner occupied vacant dwellings.

The private and social rented sectors were more nationally diverse tenures. Most owner occupied households (95%) had HRPs from the UK or Republic of Ireland (ROI), compared with 88% of social renters and 68% of private renters.

Across all tenures, households reported higher mortgage and rent costs compared to five years ago. Mean weekly mortgage payments in 2024-25 were higher in London (£375) than in the rest of England (£220). Mean mortgage for both areas has increased compared to five years ago (2019-20), from £263 and £170 respectively. Over the same period, the average (mean) weekly rental costs for private and social renters also increased, to £393 in London and £207 in the rest of England for private renters; and £171 in London and £119 in the rest of England for social renters.

Satisfaction has fallen across all tenures since 2019-20. In 2024-25, owner occupiers were more likely to report being satisfied with their accommodation (94%) than private renters (81%). The lowest levels of satisfaction were in social rented households (75%).
Dame Sue Owen reappointed as Non-Executive Chair of the UK Debt Management Office Advisory Board
Source: gov.uk (2025-02-07)

HM Treasury announces that Dame Sue Owen will serve a second three-year term as Non-Executive Chair (NEC) of the UK Debt Management Office (DMO) Advisory Board.

Dame Sue was previously a civil servant for 30 years, including serving as the Permanent Secretary at the Department for Culture, Media & Sport from 2013 to 2019. She also worked on fiscal policy and debt management policy at HM Treasury.

She was first appointed to the role, which involves chairing Advisory Board meetings and providing support and challenge to the Debt Management Office (DMO) executive team, in 2022.

The Economic Secretary to the Treasury, Emma Reynolds MP, said:

I am delighted that Dame Sue Owen will be serving a second term at the Debt Management Office.

Her expertise and experience has been, and will continue to be, incredibly valuable to the organisation as it continues its vital mission of delivering government financing.

Dame Sue Owen said:

The DMO has an exceptionally important role and I am very happy to have this further opportunity to provide continuity and support to the CEO, her team, and Treasury colleagues.

Jessica Pulay, Chief Executive of the DMO, said:

Dame Sue Owen’s reappointment as Non-Executive Chair of the DMO’s Advisory Board is greatly welcomed by myself, the DMO’s executive team and wider DMO colleagues. We look forward to working with her over the years ahead, as we continue to deliver the DMO’s remit to finance the UK government.

Further information:
- The DMO is an Executive Agency of HM Treasury and is responsible for delivering HM Government’s debt management and cash management requirements, lending to local authorities, and managing certain public sector funds.
- Dame Sue Owen is the first Non-Executive Chair (NEC) of the Advisory Board. The appointment of a NEC was a recommendation included in the Tailored Review of the DMO, published in June 2021.
- This reappointment was made by HM Treasury ministers, in line with the requirements of the Governance Code for Public Appointments
- Dame Sue Owen DCB is an experienced and respected economist. She spent 10 years as an academic and 30 years in the civil service, including 14 years at HM Treasury, where she worked with the DMO as a non-executive member of its Managing Board from 2002-06. She also held senior roles at the Foreign and Commonwealth Office (FCO), Department for International Development (DfID), and the Department for Work and Pensions (DWP), before retiring as Permanent Secretary of the Department for Digital, Culture, Media & Sport in April 2019. Dame Sue is now a specialist partner at Flint-Global, a non-executive Director at Pool Re, Pantheon International plc, Methera Global Communications and Serco plc, a trustee for Opera Holland Park and she chairs the Royal Ballet Governors.
State of health and adult social care in England: 2024 to 2025
Source: gov.uk (2025-10-24)

The Care Quality Commission’s annual report on the quality of health and social care in England, as well as people’s experiences of care.

This report from the Care Quality Commission (CQC) analyses inspection and ratings data to provide an assessment of the state of health and social care in England.

CQC began implementing the single assessment framework (SAF) in January 2024. Ratings in this report reflect a growing picture of the quality of care.

CQC’s assessment activity has been based on risk to people using health and adult social care services. For some sectors, assessments completed using SAF remain too low to be representative of all services.

The report was laid before Parliament on 23 October 2025.
Statutory Paternity Pay: table of dates for employee entitlement (adoption)
Source: gov.uk (2025-02-27)

Use these tables to check your employee started with you in time to qualify for paternity pay.

Use these tables, if you are calculating manually, to check the latest start dates for employment for Statutory Paternity Pay.

You can also use our maternity and paternity pay calculator (https://www.gov.uk/maternity-paternity-calculator).
Transfer Pricing and Diverted Profits Tax statistics 2023 to 2024
Source: gov.uk (2025-01-27)

Statistics relating to Transfer Pricing and Diverted Profits Tax, up to end of the 2023 to 2024 tax year.

The Transfer Pricing rules and the Diverted Profits Tax are important elements in a range of measures to make sure multinationals pay the right amount of tax on the share of their profits that belong to the UK.

This document shows the latest statistics relating to Transfer Pricing and Diverted Profits Tax.

HMRC has guidance on transfer pricing (https://www.gov.uk/guidance/transfer-pricing-transactions-between-connected-companies) and the Diverted Profits Tax (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489500).

Previous years’ Transfer Pricing and Diverted Profits Tax statistics are available:
- Transfer Pricing and Diverted Profits Tax statistics 2022 to 2023 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2022-to-2023)
- Transfer Pricing and Diverted Profits Tax statistics 2021 to 2022 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2021-to-2022)
- Transfer Pricing and Diverted Profits Tax statistics 2020 to 2021 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2020-to-2021)
- Transfer Pricing and Diverted Profits Tax statistics 2019 to 2020 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2019-to-2020)
- Transfer Pricing and Diverted Profits Tax statistics 2018 to 2019 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2018-to-2019)
- Transfer Pricing and Diverted Profits Tax statistics 2017 to 2018 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2017-to-2018)
- Transfer Pricing and Diverted Profits Tax statistics 2016 to 2017 (https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-201617)
- Transfer Pricing statistics: 2013 to 2014 (https://www.gov.uk/government/publications/transfer-pricing-statistics-2013-to-2014)
- earlier editions on The National Archives website (http://webarchive.nationalarchives.gov.uk/*/http:/www.hmrc.gov.uk/international/transfer-pricing-stats.pdf).
Customer experience of using Duty Deferment Accounts (2022)
Source: gov.uk (2025-07-15)

The research was conducted with UK based importers and explores customer’s experiences of using Duty Deferment Accounts (DDAs) with guarantee waivers.

This report was commissioned under the Conservative administration (2010 to 2024), and conducted between 2021 and 2022.

HMRC Research Report 819

In 2022, HMRC commissioned Ipsos to conduct research with UK based importers to explore their experiences of using Duty Deferment Accounts (DDAs). A Duty Deferment Account (DDA) lets traders in the UK defer payments of customs duty, import VAT and excise duty.

On 1 January 2021 HMRC introduced new GB guarantee waivers for most UK established traders using DDAs to defer duties in Great Britain. Specifically, focusing on the awareness and use of the GB guarantee waivers that came into effect in January 2021, the research consisted of 40 qualitative depth interviews with UK based traders. Each lasted 45 to 60 minutes and followed a discussion guide agreed with HMRC.
Mr E Kelly v The Commissioner of Police of the Metropolis: 2302072/2023
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Mr E Kelly v The Commissioner of Police of the Metropolis: 2302072/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e2baa2148bef6fa4cfdad4/Mr_E_Kelly_v_The_Commissioner_of_Police_of_the_Metropolis_2302072-2023_Judgment_11-03-2025.pdf).
COM10030 - Appeals: handling appeals and postponements: appeals received in HMRC Payments
Source: gov.uk (2025-12-01)


Appeals and postponements against tax charges

HMRC Payments no longer deals with appeals or postponements against tax charges; all such correspondence should be sent to the responsible CT office.

Appeals against penalty determinations

HMRC Payments no longer deals with penalty determination appeals; all such correspondence should be sent to the responsible CT office.

Correspondence

You must treat correspondence that disputes the amount of tax or penalty charged as a potential appeal. You should take care to distinguish between cases where the company:
- disputes the amount charged
- has difficulty paying the amount due and is seeking time to pay or a delay in collection
Interest objections

HMRC Payments deal with objections to interest, including debit interest, credit interest and late payment interest.

HMRC Payments also deal with interest objections in respect of interest charged on quarterly instalment payment cases once a QIPS review has been undertaken by the appropriate processing office.

Late payment interest is charged on late paid CT from the normal due date to the EDP, regardless of whether an appeal has been made or the responsible office has stood over the tax.

See:
- COM10031 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com10031) for a list of forms relevant to this subject
- COM10032 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com10032) for a list of functions to use in particular situations
- see Glossary for deatil regarding due dates.