theodi/ndl-core-corpus huggingface dataset:
Funding to improve animal health and welfare: guidance for farmers and vets
Source: gov.uk (2025-07-01)

Cattle, pig and sheep farmers can get funding for vet services. This includes disease testing and advice to improve welfare and productivity.

This service forms part of the Animal Health and Welfare Pathway.

To get funding, you must apply for an Improve Animal Health and Welfare (IAHW) agreement. Before you start any actions from reviews or follow-ups, make sure you have applied and the agreement is in place.
Mr D Oyibo v Amber Labs Ltd: 6005782/2024
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mr D Oyibo v Amber Labs Ltd: 6005782/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/680a3e857a11df940be1aaa7/Mr_D_Oyibo_v_Amber_Labs_Limited_6005782-2024_Judgment___Reasons.pdf).
City of Bradford Metropolitan District Council: External assurance review
Source: gov.uk (2025-03-13)

External assurance review of City of Bradford Metropolitan District Council led by the Chartered Institute of Public Finance and Accountancy (CIPFA) undertaken in September 2024.

City of Bradford Metropolitan District Council was one of a number of local authorities to request Exceptional Financial Support for the financial years 2023-24 and 2024-25.

The government agreed to the support, conditional on an external assurance review. CIPFA’s external assurance review sets out detailed findings, including conclusions, evidence and methodology used, and includes recommendations for the future.

The review was undertaken in September 2024 and its content is based on the fieldwork completed within this timeframe. Parts of this report have been redacted in light of the commercially sensitive nature of some of its contents.
Higher Education Short Course Loans forms for students whose course starts on or after 1 September 2024
Source: gov.uk (2025-09-26)

Supporting forms for students living in England and applying for Higher Education Short Course Loans.

Applications for HE Short Course Loans closed on 31 August 2025.

If you have already applied for a course that started before 31 August 2025, you can still make changes.

Where to send your forms

HE Short CoursesPO Box 5610GlasgowG52 9DH
TTM08310 - Chargeable gains: Roll over relief
Source: gov.uk (2025-12-05)


New asset is a tonnage tax asset

No roll-over against tonnage tax asset

Under the normal roll-over relief rules, see CG60250 (http://home.inrev.gov.uk/cgmanual/CG60250.htm), any gain arising on the eventual disposal of the replacement asset will normally be a chargeable gain. However, gains accruing on tonnage tax assets are not subject to tax, see TTM08100 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm08100).

A claim to roll-over relief may therefore not be made if the ‘new asset’ is a tonnage tax asset.

This prohibition applies not only to claims which are effected by deducting the gain from the cost of the new asset, see CG60350 (http://home.inrev.gov.uk/cgmanual/CG60350.htm), but also to claims which are effected by holding over the gain, see CG60370 (http://home.inrev.gov.uk/cgmanual/CG60370.htm).

Only part of the asset is a tonnage tax asset

Where part only of the new asset is a tonnage tax asset, see TTM08020 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm08020), a roll-over relief claim may only be made in respect of the expenditure on that part of the new asset which is not a tonnage tax asset.
Miss M Teague and Miss C Timmins v P Casey: 1403126/2024 and 1403127/2024
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in Miss M Teague and Miss C Timmins v P Casey: 1403126/2024 and 1403127/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67e2d3f65698d84e39cfdb02/Miss_M_Teague___1_other_-vs-_Paul_Casey_-_Judgment.pdf).
DESNZ Public Attitudes Tracker: Spring 2025
Source: gov.uk (2025-07-02)

Findings from the triannual DESNZ Public Attitudes Tracker (PAT).

The DESNZ Public Attitudes Tracker is a nationally representative annual survey of adults (aged 16+) in the UK that tracks public awareness, attitudes and behaviours relating to the policies of the Department for Energy Security and Net Zero (DESNZ), such as energy and climate change.

This report provides a summary of the headline findings from the Spring 2025 wave of the Tracker, which ran from 17 March to 22 April 2025.

The Spring 2025 wave is the thirteenth wave in a series of surveys which began in Autumn 2021. Between Autumn 2021 and Summer 2023, surveys were conducted every quarter before moving to a triannual design with waves conducted every spring, summer and winter.
Pupil experiences in school: academic year 2024 to 2025
Source: gov.uk (2025-11-27)

Survey findings on pupils’ experiences in school including feelings of belonging, enjoyment and safety, motivation to learn and relationships with staff.

This report collates and thematically presents previously published data collected via the Department for Education (DfE) omnibus surveys (https://www.gov.uk/government/collections/omnibus-surveys) focusing on pupils’ experiences in schools.

The data has been collected from pupils in secondary schools and parents of pupils in primary, secondary and special schools. It covers:
- experiences of school including feeling of belonging, safety and enjoyment
- relationships with school staff
- motivation to learn
Product Recall: My 1st Years Bunny and Dinosaur Ball Runners (2503-0033)
Source: gov.uk (2025-03-27)

Product Recall for My 1st Years Bunny and Dinosaur Ball Runners presenting a high risk of choking.

Summary

Product: My 1st Years Bunny and Dinosaur Ball Runners

Hazard: The products present a high risk of choking as it is possible for small parts to detach.

Corrective action: The products have been recalled from end users.

Product information

Hazard

The product presents a high risk of choking as the top rung of the toy may detach, meaning that the small balls attached to the sides of the toy can become loose. The small balls are small parts and pose a choking hazard to children under 36 months.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

The product has been recalled from end users.

Consumers should stop using the product immediately and safely dispose of it. My 1st Years can be contacted at xxx@xxx.xx with reference ‘Product Recall: Dino and Bunny Ball Roller’ to arrange a refund.

For further information, please access the My 1st Years recall page: https://www.my1styears.com/product-recalls-safety-notices

Additional information

PSD notification number: 2503-0033

Notified by: Local Authority Trading Standards
Great British Insulation Scheme release: July 2025
Source: gov.uk (2025-07-24)

Statistical release on Great British Insulation Scheme (GBIS) statistics to monitor the installation of energy efficiency measures in domestic properties in Great Britain.

This release includes measures installed and households upgraded under the Great British Insulation Scheme (GBIS).

As part of the scheme monitoring, the analysis is shown by measure type and geographical region. This scheme covers Great Britain. Data provided in the monthly release are two months in arrears.

These statistics are provisional and are subject to future revisions.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Mr M Z U Khan v R Ali Ciao Pizzeria: 6006854/2025
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Mr M Z U Khan v R Ali Ciao Pizzeria: 6006854/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68b5bd4fd723ba6f74dba896/6006854.25_Mr_M_Z_U_Khan_v_Rebwar_Ali_Ciao_Pizzeria.pdf).
Defra international indicator 7 - people benefitting from strengthened or new livelihoods
Source: gov.uk (2025-01-28)

Methodology note and reporting template for the Defra international indicator 7.

The Defra international (DI) key performance indicator (KPIs) methodology notes are used to guide programme teams, delivery partners and analysts managing Defra ODA programming in their data collection for DI results. These notes also provide additional background to the annual DI results report.

The reporting templates support in the correct return of the DI KPI data when reporting to Defra ODA Hub.
Electronic travel authorisation (ETA): guide for dual citizens
Source: gov.uk (2025-11-24)

What dual citizens with British or Irish citizenship (or right of abode) need to do to travel to the UK.

Overview

An electronic travel authorisation (ETA) (https://www.gov.uk/get-eta) gives permission to travel to the UK to visit for up to 6 months.

You cannot get an ETA if you are a dual citizen (https://www.gov.uk/dual-citizenship) with either:
- British citizenship
- Irish citizenship
How to prove your permission to travel to the UK as a dual citizen

Prove your permission to travel using one of these:
- a valid UK passport
- a valid Irish passport
- another valid passport containing a certificate of entitlement
If you do not have a valid document

Travelling on or before 24 February 2026

If you’re a British dual citizen with a valid passport for one of the nationalities that can get an ETA (https://www.gov.uk/guidance/check-when-you-can-get-an-electronic-travel-authorisation-eta), you should be allowed to board transport to the UK as normal, without an ETA.

Travelling on or after 25 February 2026

You may not be able to board your transport to the UK without a valid document.

You will need to have additional identity checks to verify your citizenship before you can go through UK passport control.

Apply for a passport (https://www.gov.uk/apply-renew-passport) or a certificate of entitlement (https://www.gov.uk/right-of-abode/apply-for-a-certificate-of-entitlement) now. It will avoid complications when travelling to the UK from 25 February 2026.
Stephen Brice
Source: gov.uk (2025-04-25)

Stephen Brice is the Deputy Governor of the Falkland Islands.  He arrived in the Falklands in April 2025, having previously completed postings in Afghanistan, India and Tanzania. Stephen has been a member of the Diplomatic Service for nearly 20 years, covering, political, economic, security and programme management work.

Stephen Brice is the Deputy Governor of the Falkland Islands. He arrived in the Falklands in April 2025, having previously completed postings in Afghanistan, India and Tanzania.

Stephen has been a member of the Diplomatic Service for nearly 20 years, covering, political, economic, security and programme management work.
Miss S Mison v Pinford End Ltd (in creditors’ voluntary liquidation): 3315249/2023
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Miss S Mison v Pinford End Ltd (in creditors’ voluntary liquidation): 3315249/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/67dbf14a0f38d929e57ee31c/Miss_S_Mison_v_Pinford_End_Limited__in_creditors__voluntary_liquidation__3315249_2023_Judgment.pdf).
Paragon 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 Paragon 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 Paragon 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
We also pledge the following:

-Promoting our armed forces-friendly credentials -Working with the 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.
Self Assessment: Trusts etc (SA107)
Source: gov.uk (2025-04-05)

Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.

Use the SA107 supplementary pages when filing your SA100 tax return (https://www.gov.uk/government/publications/self-assessment-tax-return-sa100) to declare:
- income from a trust, settlement or deceased person’s estate
- any taxable income you received as a settlor
Related forms and guidance

Trusts and settlements — income treated as the settlor’s (Self Assessment helpsheet HS270) (https://www.gov.uk/government/publications/trusts-and-settlements-income-treated-as-the-settlors-hs270-self-assessment-helpsheet) Use this guide to help you decide whether the income from a trust or settlement is treated as the settlor’s.
COM50132 - Claims / reliefs: loss and non-trading deficits carry-back: legislation: trade loss carry-back, leap year
Source: gov.uk (2025-09-25)


The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section

Explanation

87A(6) TMA 1970

Rules for determining the amount of late payment interest payable when a trade loss is carried back to an AP not falling wholly within the previous 12 months.

826(7A) ICTA 1988

Rules for determining the amount of repayment interest allowable when a trade loss is carried back to an AP not falling wholly within the previous 12 months.
Mr O Turay v Equans E&S Solutions Ltd: 2301782/2024
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Mr O Turay v Equans E&S Solutions Ltd: 2301782/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/686baf312557debd867cbd46/Mr_O_Turay_v_Equans_ES_Solutions_Limited_2301782-2024_-_Judgment_19-Jun-25.pdf).
Product defect recall alert for Busol and Procapen Injector
Source: gov.uk (2025-10-22)

Recall alert for Busol 0.004 mg/ml Solution for Injection for Cattle, Horses, Rabbits and
Procapen Injector 3g Intramammary Suspension for Cattle by aniMedica GmbH.

We wish to inform wholesalers that aniMedica GmbH has initiated a Class II recall to wholesaler level with immediate effect for:

Busol 0.004 mg/ml Solution for Injection for Cattle, Horses, Rabbits Vm24745/4000

Procapen Injector 3g Intramammary Suspension for Cattle Vm24745/3003 (previously Vm 24745/4023)

The reason for the recall is due to an increased risk of microbial contamination in the aseptically manufactured products at the site of the contracted manufacturer, in the period from 01/2024 to 05/2025.

This recall is for the following batches:

aniMedica GmbH is contacting wholesalers to examine inventory immediately and quarantine products, subject to this recall.

For further information regarding the recall, please contact Richard Young xxx@xxx.xx (mailto:xxx@xxx.xx) or xx-xxxx-xxxx.
Perinatal mental health condition prevalence
Source: gov.uk (2025-02-04)

Report on the prevalence of perinatal mental health conditions in females in 2019 and indicator updates to the perinatal mental health profile on Fingertips.

The report and data tables gives commentary on the estimated prevalence of perinatal mental health (PMH) conditions in females with a birth outcome in 2019.

The report accompanies a new indicator in the Perinatal mental health profile (https://fingertips.phe.org.uk/profile-group/mental-health/profile/perinatal-mental-health) on the Fingertips tool.

This new indicator, estimated prevalence of pre-existing or newly diagnosed mental health conditions during the perinatal period in females aged 15 to 55 years, contains data that covers 2 years, 2016 and 2019, and includes national and sub-national breakdowns

Another new indicator, age standardised rates of access to specialist PMH services for females aged 15 to 54, has been published in the perinatal mental health profile on Fingertips. The data in this indicator covers April 2019 to March 2023 and includes national and sub-national breakdowns.

The perinatal mental health profile helps develop an understanding of PMH at a local level. The data allows planners, providers and other stakeholders to profile their area and benchmark against similar populations.
Kratos Global 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 Kratos Global 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 Kratos Global 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
- Discounts
We also pledge the following:

-10% off consultancy fees

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.
Ms M Igoe v Midlothian Council: 4118493/2014
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Ms M Igoe v Midlothian Council: 4118493/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dbe8260298101d2d67118b/Ms_M_Igoe_v_Midlothian_Council_-_4118493.2014_-_Judgment.pdf).
Mr Lupusoro v LKQ Group (UK) Ltd: 1311180/2024
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mr Lupusoro v LKQ Group (UK) Ltd: 1311180/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/689b5004eb300a86d83d0c3d/Mr_I_Lupusoro_v_LKQ_Group__UK__Ltd_-_Judgment_-_1311180.2024.pdf).
CloudThing 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 CloudThing 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 CloudThing 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
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.
This Council should use the tools at its disposal to press parties to conflict to protect civilians: UK statement at the UN Security Council
Source: gov.uk (2025-05-22)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on the protection of civilians in armed conflict.

The Secretary-General’s report is a chilling reflection of our collective failure to protect civilians around the world.

Famine has returned to Sudan. Thousands of women and children have been killed in Gaza, and hostages are still held by Hamas following the appalling October 7 attacks. Civilian infrastructure has been further damaged in Ukraine.

It does not need to be this way.

This Council, and the international community, have the tools to protect civilians; we have an urgent duty to use them.

President, I will focus on three points.

First, in recent days, we have heard powerful accounts from senior UN officials of the gaps between the obligations of parties to conflict under international humanitarian law and their implementation.

These gaps are where harms to civilians arise every day in conflicts on this Council’s agenda. But they are also where dangerous precedents are set, which risk fostering impunity.

This Council should use the tools at its disposal to press all parties to conflict to comply with their obligations under International Humanitarian Law and applicable International Human Rights Law.

Indiscriminate attacks and direct attacks on civilians and civilian infrastructure need to stop.

There must also be an end to impunity.

The United Kingdom will continue to stand behind the International Criminal Court as the court of last resort for the most serious crimes of international concern.

Second, as we have heard, 2024 was the deadliest year on record for humanitarian workers. We call for the full implementation of resolution 2730 on the protection of humanitarian personnel, premises and assets. And we underscore the vital importance of ensuring safe and unhindered humanitarian access.

Third, we need to ensure the UN can play its critical part in supporting the protection of civilians, especially through peace operations.

Peacekeepers must be properly trained and equipped to fulfil protection mandates, and those mandates must be respected by parties to conflict.

President, the United Kingdom is taking practical steps to advance the protection of civilians, including through ICRC’s Global IHL initiative.

And this month we published a practitioner’s handbook to support IHL compliance and better tackle conflict and hunger.

In conclusion, the UK remains fully committed to working with international partners, including in this Council, to uphold our shared obligations to the protection of civilians and to bring an end to impunity.
K Forkin v White Pepper Cookery Ltd: 1403170/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in K Forkin v White Pepper Cookery Ltd: 1403170/2024 - Judgment (https://assets.publishing.service.gov.uk/media/689de0b931afb0b64efc4430/Kayleigh_Forkin_-vs-_White_Pepper_Cookery_Limited_-_1403170.2024_-_Judgment.pdf).
Flats 1-18 Sears House,  99 Adnitt Street, Northampton, NN1 4LF: CAM/34UF/LDC/2025/0604
Source: gov.uk (2025-08-14)

Eastern Region, Mr N Martindale FRICS on 28 April 2025

Read the full decision in Flats 1-18 Sears House, 99 Adnitt Street, Northampton, NN1 4LF: CAM/34UF/LDC/2025/0604 (https://assets.publishing.service.gov.uk/media/6821f447f16c0654b1906100/Sears_House_Northampton_NN1_4LF.pdf).
Miss A I Mihaiu v D Mason: 2304366/2024
Source: gov.uk (2025-04-09)

Employment Tribunal decision.

Read the full decision in Miss A I Mihaiu v D Mason: 2304366/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67474d2ba72d7eb7f348c099/Miss_A_I_Mihaiu_v_Dawn_Mason_2304366-2024_Rule_21_Judgment.pdf).

Read the full decision in Miss A I Mihaiu v D Mason: 2304366/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67f3f22d53505b2ca44eff4b/Miss_A_Mihaiu_v_Dawn_Mason_2304366-2024.pdf).
Smoking profile
Source: gov.uk (2025-12-02)

The smoking profile provides a snapshot of the extent of tobacco use, tobacco-related harm, vaping and measures being taken to reduce smoking-related harms at a local level.

The smoking profile has been designed to help local government and health services to assess the effect of tobacco use on their local populations. They will inform commissioning and planning decisions to tackle tobacco and vaping use and improve the health of local communities.

The smoking profile presents data for available indicators at England and local authority levels, collated by the Office for Health Improvement and Disparities.

View the smoking profile on Fingertips (https://fingertips.phe.org.uk/profile/tobacco-control).
Justice data lab statistics: April 2025
Source: gov.uk (2025-04-24)

Tailored reports assessing the impact on rehabilitation programmes on reoffending behaviour analysed within the previous quarter, and summary of results to date.

The reports are released by the Ministry of Justice and produced in accordance with arrangements approved by the UK Statistics Authority.

For further information about the Justice Data Lab, please refer to the following guidance:

http://www.justice.gov.uk/justice-data-lab (http://www.gov.uk/government/publications/justice-data-lab)

Key findings this quarter

One request is being published this quarter: Willowdene Residential.

Willowdene Residential

Willowdene Residential is a Ministry of Justice funded centre that supports women across England and Wales. They provide tailored therapeutic trauma-informed programmes across a range of different pathways including holistic support to break cycles of trauma, abuse and reoffending. The evaluation considers the reoffending behaviour of 109 women who began the programme between June 2013 and December 2022.

The headline findings showed that women who took part in Willowdene Residential took longer to reoffend than those did not take part. They did not show a statistically significant effect on the reoffending rate or reoffending frequency.

Justice Data Lab service: available reoffending data

The Justice Data Lab team has brought reoffending data up to March 2023 into the service. It is now possible for an organisation to submit information on the individuals it was working with up to the end of March 2023, in addition to during the years 2002-2022.

Pre-release access

The bulletin is produced and handled by the Ministry’s analytical professionals and production staff. Pre-release access of up to 24 hours is granted to the following persons: Minister of State for Prisons and Probation and Reducing reoffending; Lord Chancellor and Secretary of State for Justice; Minster and Lord Chancellor Private Secretaries (x3); Permanent Secretary; Permanent Secretary Private Secretary; Special Advisors; Deputy Head of News; Press Officers (x3); Policy Lead; Analytical Officials (x2); Director General; Analysis Directors (x2). Relevant Private Office staff of Ministers and senior officials may have access to pre-release figures to inform briefing and handling arrangements.
Miss S Day v Divergent Partnership Trust: 2303431/2020
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Miss S Day v Divergent Partnership Trust: 2303431/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/692dbebc9c1eda2cdf0343a9/Miss_S_Day_V_Divergent_Partnership_Trust_2303431-2020_dis_jud_Pub.pdf).
97 School Road, Stretford, Manchester, M32 8DL : MAN/00BU/MNR/2023/0216
Source: gov.uk (2025-06-19)

Northern Region Tribunal Members Mr S Wanderer and Mrs Clayton sitting on 20 September 2023

Read the full decision in 97 School Road, Stretford, Manchester, M32 8DL : MAN/00BU/MNR/2023/0216 (https://assets.publishing.service.gov.uk/media/68440840d25e6f6afd4c015a/97_School_Road__Stretford__Manchester.pdf)
Fresh-Pak Chilled Foods
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 Fresh-Pak Chilled Foods 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 Fresh-Pak Chilled Foods 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 Reservists
- 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.
CG15460 - Capital allowances: deemed disposals and reacquisitions
Source: gov.uk (2025-11-11)


Certain provisions treat the owner of an asset as having disposed of and reacquired that asset at market value at a given date. As a consequence the reacquisition cost is not expenditure in respect of which a capital allowance or renewals allowance is made, and so TCGA92/S47 would not operate as intended without specific provision. The following
- TCGA92/SCH3/PARA3 for the purpose of rebasing to 31 March 1982, see CG16900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16900)
- TCGA92/S55 (3) for the purpose of computing indexation by reference to market value at 31 March 1982, see CG17450 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17450)
- TCGA92/SCH2/PARA20 for the purpose of assets held at 6 April 1965, see CG15500 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15500)
provide that Section 47 shall apply in relation to capital allowances or renewals allowance made in respect of the expenditure incurred as if it were made in respect of the expenditure deemed to have been incurred reacquiring the asset.
K H Lee v London Fire Commissioner: 6003915/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in K H Lee v London Fire Commissioner: 6003915/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67b46b304a80c6718b55bea8/Kei_Ho_Lee_v_London_Fire_Commissioner_6003915-2024_Judgment.pdf).
CH404500 - Charging penalties: interaction between penalties: details and examples: FA07/Sch24/Para1 and Para1A inaccuracy penalties exceed 100% of the liability to tax
Source: gov.uk (2025-09-01)


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

Where a penalty is charged on more than one person in respect of the same inaccuracy, in the circumstances set out in CH81125 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81125), the total amount of the penalty must not normally exceed 100% of the Potential Lost Revenue (PLR).

If the sum of the two penalties does exceed 100%, you must reduce each penalty proportionately, as shown in the example below.

Guidance on making adjustments to penalties in the NPPS is at CH407720 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch407720).

Where an offshore matter falls into Category 2 or Category 3 and the tax at stake is income tax or capital gains tax, this can be more than 100% of the PLR, see CH116800 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch116800).

Example

Jack is the personal representative of his late mother’s estate. He is responsible for preparing and submitting an inheritance tax (IHT) account. Jack notices a payment of £100,000 leaving his mother’s bank account in the year before her death. He asks his sister, Amanda, if this was a gift to her from their mother.

Amanda knew that if she admitted this was a gift there would be inheritance tax to pay. As Jack had not received a similar gift, she told him that she had not received any lifetime gifts from their mother. Jack accepts this and completes the IHT account.

Several months later Jack discovers that his mother had gifted the £100,000 to Amanda. He discloses this to HMRC and additional IHT liability is due of £40,000.

You calculate that Jack is liable to a penalty under Paragraph 1, see CH81070 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81070), in respect of the inaccurate IHT account. This is 15% of the PLR.

Amanda is liable to a penalty of 100% of the PLR under Paragraph 1A, see CH81075 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81075), because she deliberately supplied inaccurate information to Jack knowing that it would lead to him making an inaccurate return and understating the tax due.

The total penalty is therefore 115% (100% plus 15%). As the total amount of the penalties must not exceed 100% of the PLR, each penalty is reduced as follows.

Jack 15/115 x 100 =

13%

Amanda 100/115 x 100 =

87%

Total penalty

100%
Headland Archaeology
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 Headland Archaeology 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 Headland Archaeology 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.
Merchant Navy Medal for Meritorious Service recipients
Source: gov.uk (2025-09-02)

List of people who have received the Merchant Navy Medal for Meritorious Service.

The Merchant Navy Medal for Meritorious Service is awarded every year to seafarers who have set an outstanding example to others by their devotion to duty or exemplary service.

This page lists the people who have been awarded the medal and the reason they were awarded it.

The medal is for people who are serving or have served in the Merchant Navy or fishing fleets of the United Kingdom, Isle of Man, the Channel Islands or the British Overseas Territories.

Read more about how to nominate someone for the medal (https://www.gov.uk/guidance/nominate-someone-for-the-merchant-navy-medal-for-meritorious-service).
UK-ASEAN Growth Gateway programme: UK investment barriers and recommendations
Source: gov.uk (2025-06-26)

UK MedTech firms face significant barriers to investing in ASEAN but targeted policy and market interventions could unlock substantial growth.

This report was produced by the Growth Gateway programme in partnership with the Boston Consulting Group to inform UK policymakers, MedTech firms, and trade and investment stakeholders.

It presents findings from extensive consultations with UK MedTech companies to diagnose barriers to investing in ASEAN (Association of Southeast Asian Nations) markets and proposes targeted policy and market recommendations to reduce friction across the investment journey.

Designed for FCDO officials, trade promotion agencies, and UK businesses, the guidance covers infrastructure gaps, regulatory divergence, workforce challenges, intellectual property (IP) protection, and post-Brexit trade implications.

It also proposes 14 specific recommendations at ASEAN, UK, and government levels to support UK firms in navigating and investing in ASEAN’s MedTech sector.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
Typing of influenza strains request form
Source: gov.uk (2025-11-17)

Form (E3) for requesting typing of influenza strains.

Send completed forms with clinical samples to:

Virus Reference Department (VRD)

UK Health Security Agency61 Colindale AvenueLondonNW9 5HT

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

Telephone xx-xxxx-xxxx

DX address UKHSA Colindale VRD, DX 6530006
CO10 8LZ, Mandy Tanner: environmental permit application advertisement - EPR/WP3021LA/A001
Source: gov.uk (2025-12-01)

View the application submitted by Mandy Tanner - Hawthorns Barn, Assington Green, Sudbury, CO10 8LZ

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)