theodi/ndl-core-corpus huggingface dataset:
UNCTAD Conference statement, October 2025
Source: gov.uk (2025-10-23)

Ambassador and Permanent Representative Kumar Iyer statement on behalf of JUSCANZ, a likeminded group of UN members, at the 16th UN Conference on Trade and Development in Geneva.

Secretary-General of the United Nations, Secretary General of UNCTAD, your excellencies, distinguished colleagues, esteemed delegates,

I have the honour of delivering this on behalf of JUSCANZ.

Secretary-General, let me begin by expressing my group’s deep appreciation for your personal leadership, your vision, and for the unwavering commitment to the principles of the United Nations.

Despite the formidable challenges we face—whether its conflict, persisting levels of poverty, the roll back of rights, or the ongoing impacts of climate change—multilateralism remains not only alive, but absolutely essential. No international organisation in human history has done more to lift people out of poverty, eliminate fatal disease, respond to natural disasters, uphold human rights, and prevent and stop conflict than the UN. In these turbulent times, it is our shared responsibility to uphold and strengthen the multilateral system, ensuring it remains a driver of positive change for all.

We are all acutely aware of the turbulence currently affecting global trade. Yet, it is precisely in such moments of uncertainty that we must reaffirm our belief in the power of trade as a force for good. Trade, when managed inclusively and fairly, is a powerful engine for development, poverty reduction, shared prosperity & our ambitions to deliver the SDGs. This is visible in the data: A $1 increase in trade is associated with a $1.44 increase in GDP and trade-enabled growth has lifted over 1 billion people out of extreme poverty since 1995.

As such JUSCANZ underscores the importance of a revitalised multilateral trading system, with a reformed WTO that works for all, and supported by a dynamic, modern UNCTAD. For over half a century, UNCTAD has been at the forefront of supporting developing countries to harness the benefits of trade and investment.

As we reflect on this legacy, we must also look forward, recognising that UNCTAD must evolve to address the increasingly complicated & interconnected challenges that we task it with resolving. This means embracing innovation, finding new and better ways of working, modernising structures, and ensuring that the voices of all member states—especially those from the developing world—are heard and acted upon.

As we approach the 80th anniversary of the United Nations, we must acknowledge that reform is needed not only across UNCTAD, but also across the wider multilateral system. Today’s challenges– are not the same as those that the UN faced at its birth. That is why we support the UN Secretary-General’s UN80 reform initiative and want to see a bold vision of a UN re-focused on its core priorities and tangible results.

Let us seize this moment to recommit ourselves to the values of cooperation to ensure that multilateralism delivers tangible benefits for all, and that trade remains a cornerstone of sustainable development.

Thank you.
MTT21280 - Calculating the effective tax rate: Adjusted profits: Currency hedging election
Source: gov.uk (2025-08-05)


At the election of the group, qualifying gains or losses arising from fluctuations in exchange rates are to be excluded when determining the adjusted profits. This election allows a group to align the treatment of a net investment hedge with the equity investment it is hedging.

The election is set out in section 166 of Finance (No.2) Act 2023.

An election made under section 166 is a long term election. See MTT52200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52200) for guidance on making elections.

Qualifying gain or loss arising from fluctuation in exchange rates

A gain or loss arising from fluctuations in exchange rates is 'qualifying' to the extent that:
- the gain or loss is attributable to an instrument intended to act as a hedge against currency risk in ownership interests held by the member, or by another member of the group, other than a disregarded ownership interest,
- the gain or loss is recognised in other comprehensive income in the consolidated financial statements of the ultimate parent,
- the instrument is considered an effective net investment hedge under the authorised accounting standard upon which those statements are prepared,
- the economic and accounting effect of the hedge has not been transferred to any other entity, where the instrument is held by the member, and
- the economic and accounting effect of the hedge has been transferred to the member, where the instrument is not held by the member.
Where all these conditions apply, the underlying profits are to be adjusted to exclude the amount.

Disregarded ownership interest

For the purpose of this election, an ownership interest in an entity held by a member of a group is disregarded if the members of that group do not, between them, have qualifying interests that entitle them to 10% or more of the entity’s profits, capital, reserves, and voting rights.
10 new Joint Cadet Centres delivered in Wales
Source: gov.uk (2025-05-22)

10 new Joint Cadet Centres are being delivered in Wales as part of a national effort to modernise the reserve and cadet estate.

Under the Secretary of State-directed Reserve Estates Optimisation Programme (REOP), a number of sites across Wales were identified for development as new shared Joint Cadet Centres. As a result, 10 new centres are being created either as refurbished sites or brand-new modular builds, e.g. Caldicot in the south.

The project is RFCA for Wales’ contribution to the government’s drive to improve the cadet and reserve estate across the UK. This comes after a national review of the reserve and cadet estate in 2020, which examined the reach, condition, suitability and value-for-money of every cadet and reserve building in the UK.

While the initiative is being led by the Ministry of Defence (MOD), the council of RFCAs, regional RFCAs and Defence Infrastructure Organisation (DIO) are closely involved. The REOP has so far delivered 59 out of 88 planned projects, which will amount to c. £45 million invested once complete, and just over £5 million invested across the 10 sites in Wales.

RFCA for Wales Head of Estates, Mr Phil Young, said:

We are adapting and improving our estate to ensure we have the right buildings in the right locations to meet the needs of cadets in the future.

The programme in Wales has meant that 12 cadet and reserve sites are being disposed of, contributing to a more efficient estate. One of the latest developments is a new Joint Cadet Centre in Penarth, where 2 existing air cadet buildings were extended and reconfigured to create one building. The local army cadets also make use of the new shared accommodation.

In Caldicot, the old Army Cadet Force building in Mill Lane was razed to the ground to make way for a bespoke £1.2 million building which opened its doors last summer, with space for collaborative training between the army and air cadets.

Kerris Drew, Staff Sergeant Instructor of Caldicot ACF, said:

This new state-of-art building is great – it’s so much bigger than the old one with better facilities, including more classrooms which allow us to carry out more efficient and targeted training with the cadets. Outside there is a parade area for drill practice and a garden with wildlife boxes. It also has a spacious stores room, offices and even air conditioning.

5 new centres have already been created at Blaina, Blackwood, Caldicot, Penarth and Pengam-Cascade, and a further 5 are in the works at Tredegar, Bangor, Bridgend, Ammanford and Ebbw Vale.
UK-India CETA Chapter 3: Rules of Origin
Source: gov.uk (2025-07-24)

Text of chapter 3 of the Comprehensive Economic and Trade Agreement (CETA) between the United Kingdom of Great Britain and Northern Ireland and India.

This chapter and its annexes specify the criteria a good or product must meet, as well as the compliance documents needed, to benefit from the preferential tariffs we have agreed in this deal.

To qualify for reduced tariffs, the rules of origin specify that a product must either be wholly obtained or significantly transformed through processing in either the UK or India. This ensures that only genuinely British or Indian goods can access preferential tariffs thereby preventing fraudulent activities such as circumvention or illegitimate competition. This chapter will also provide robust mechanisms for compliance to be checked.

The agreement is not yet in force. Both the UK and India are required to complete their respective domestic procedures for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v SUKHDEV MATTU [2025] UKUT 00410 (TCC)
Source: gov.uk (2025-12-10)

Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and
Judge Rupert Jones on 16 December 2021

Read full decision: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v SUKHDEV MATTU (https://assets.publishing.service.gov.uk/media/693959a16a12691d48491d0e/HMRC_v_Mattu_costs_decision.pdf)

Costs Decision Decided on the papers without a hearing following written submissions on behalf of HMRC on 2 November & 15 December 2021 and submissions on behalf of the Respondent dated 1 December 2021
Nick Fishwick
Source: gov.uk (2025-02-24)

Nick Fishwick was appointed as a non-executive member of the HMCTS Board in January 2024 and is also a member of the HMCTS Audit and Risk Assurance Committee. Nick has an extensive foreign affairs background, having worked at senior levels for the Foreign and Commonwealth Office for over 25 years. From 1984 he served in Nigeria, Turkey and Afghanistan as well as in the UK, retiring as a Director General in 2012. From 2013 to 2024, Nick advised HSBC (including six years as a non-executive director for HSBC Latin America) focusing on the management of financial crime, security, cyber and related risks. Nick is also an adviser for Quantinuum and is a trustee of Stop the Traffik.

Nick Fishwick was appointed as a non-executive member of the HMCTS Board in January 2024 and is also a member of the HMCTS Audit and Risk Assurance Committee.

Nick has an extensive foreign affairs background, having worked at senior levels for the Foreign and Commonwealth Office for over 25 years. From 1984 he served in Nigeria, Turkey and Afghanistan as well as in the UK, retiring as a Director General in 2012.

From 2013 to 2024, Nick advised HSBC (including six years as a non-executive director for HSBC Latin America) focusing on the management of financial crime, security, cyber and related risks. Nick is also an adviser for Quantinuum and is a trustee of Stop the Traffik.
Ms J Scott v North Lanarkshire Council: 4108801/2019
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Ms J Scott v North Lanarkshire Council: 4108801/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/682c549438753e5f0ce8eccd/Ms_J_Scott_v_North_Lanarkshire_Council_-_4108801.2019_-_Judgment.pdf).
SB Security Solutions 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 SB Security Solutions 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 SB Security Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Rates and allowances: Inheritance Tax thresholds and interest rates
Source: gov.uk (2025-08-08)

Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.

This document contains information on the different thresholds in use for deaths going back to 1914.

It also shows the changes in Inheritance Tax interest rates from October 1988.

You can use this information to work out how much interest is due on an Inheritance Tax payment by using the Inheritance Tax interest calculator (https://www.hmrc.gov.uk/tools/inheritancetax/interest-rate-calculator.htm).
Specialist Recruiting Services 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 Specialist Recruiting Services 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 Specialist Recruiting Services 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
- UK Reservists
- UK Cadets
We also pledge the following:

-Providing careers advice about RAF., Navy and Army jobs (both regular and reserve) especially within our jobcentre plus delivery locations

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.
HMRC: spending over £500, August 2025
Source: gov.uk (2025-09-30)

Spending by electronic purchasing card solution (ePCS) over £500.

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/4c40db15-8077-478b-b9aa-a345c4297347/government-procurement-card-use-hmrc).
Composites: model health certificates
Source: gov.uk (2025-04-30)

Competent authorities of exporting countries should use the relevant model health certificate as a template to create a version exporters can apply for to export composites to Great Britain, the Channel Islands or Isle of Man.

Composites exported to Great Britain must be accompanied by the relevant health certificate. Exporters should read the guide on how to complete a health certificate (https://www.gov.uk/government/publications/how-to-complete-a-health-certificate-for-imports-to-great-britain).

Certificate GBHC440

Must be used from 30 April 2024 by all countries.

Model health certificate for composite products intended for human consumption (Regulation 28/2012) (COMP).

Certificate GBHC441

Must be used from 30 April 2024 by all countries.

Model health certificate for transit or storage of composite products intended for human consumption (Regulation 28/2012) (COMP-T/S).
AAIB investigation to Boeing 747-433, G-UNET
Source: gov.uk (2025-01-09)

Boeing 747-433 (G-UNET), left upper wing panel detached during landing, London Heathrow Airport, 6 January 2024

After landing, an upper left wing panel detached from the aircraft and came to rest in the grass area to the side of the runway. The panel was found two months later and the AAIB was notified. The wing panel most likely detached due to fatigue cracking of its supporting rib. This rib was known to suffer from cracks and the aircraft manufacturer had published a Service Letter with actions to help mitigate cracking, although the actions have not always prevented it. Analysis by the aircraft manufacturer indicated that there was low probability of a detached wing panel causing damage that would result in either an injury or prevent continued safe flight. The main hazard was considered to be runway foreign object debris (FOD) which could cause damage to a landing or departing aircraft.

Download report:

Boeing 747-433, G-UNET 1-25 (https://assets.publishing.service.gov.uk/media/677bcbb9d119b345376654ac/Boeing_747-433_G-UNET_1-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/677bcbd1d721a08c006654a0/Abbreviations.pdf)
Miss M A Long v P J Long, W S Long and the personal representations of P W Long (deceased) T/a Lutton Farm Partnership and Others: 3306042/2024
Source: gov.uk (2025-08-07)

Employment Tribunal decision.

Read the full decision in Miss M A Long v P J Long, W S Long and the personal representations of P W Long (deceased) T/a Lutton Farm Partnership and Others: 3306042/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/689372d4f97cd7adaa2be073/Miss_Muriel_Alexandra_Long_v_Patrick_James_Long_William_Stephen_Long___the_representations_of_Patrick_William_Long__deceased__t-a_Lutton_Farm_Partnership___others_3306042_2024_Judgment.pdf).
Mr A Holley v Turbine Surface Technologies Ltd: 6008721/2025
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mr A Holley v Turbine Surface Technologies Ltd: 6008721/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67fe1e3eb73354468d135452/Andrew_Holley_v_Turbine_Surface_Technologies_Limited.6008721.2025.SOJ.pdf).
Value for money in pre-arranged financing for disasters
Source: gov.uk (2025-04-06)

A GAD actuary Georgi Bedenham, has co-authored a guidance note to help countries assess value for money when using pre-arranged financing for disasters.

Countries and organisations seek to set up financing ahead of disasters. This involves understanding which solution or product presents the best value for money (VfM).

The report Assessing value for money in pre-arranged financing for disasters: a practical framework (https://www.disasterprotection.org/publications-centre/assessing-value-for-money-in-pre-arranged-financing-for-disasters-guidance-note) has been published by the Centre for Disaster Protection and co-written by a GAD actuary, Georgi Bedenham.

Preparing for disasters

This guidance note has been developed to help countries and organisations considering or using pre-arranged financing instruments through the process of assessing if a particular instrument or combination of instruments offers the best value for money.

Pre-arranged financing (PAF) is set up before a disaster and involves committing funding and preparing response plans before disasters occur. As financing is in place before a disaster, it ensures funding is available to reach affected people once an event occurs.

Assessing value for money

The report is drawn from the work of the Centre for Disaster Protection over the past 5 years, and is aimed at organisations or countries which are looking to:
- set up new PAF instruments
- improve the design of existing PAF instruments
- understand the optimal combination of financial instruments needed to manage the risks they face
The report provides an overview of VfM analysis. It shows how it is a useful tool to inform decision making and demonstrate the potential effectiveness of new financial approaches compared to existing methods of financing disaster response. The report also presents a flexible 7-step framework for approaching VfM analysis in this context, supplemented by case studies and examples.

Credit: iStock Photo

Who’s it for?

The research sets out which organisations may benefit from undertaking VfM assessments in relation to PAF. They include:
- national governments
- donor agencies
- humanitarian agencies and NGOs
- risk finance providers
- multilateral development banks / multi-donor funds
Process and content

GAD’s Head of Climate and Disaster Risk Georgi Bedenham co-authored the report. She said: “We developed a 7-step framework to encourage governments and organisations to consider a range of aspects of VfM. It is intended as a guide to support anyone designing, commissioning and conducting VfM assessments.

“We have also provided a useful set of guiding questions at each stage to help the reader work their way through the process.”
1 Wheatley Close, Emerson Vallley, Milton Keynes, MK4 2JL: CAM/00MG/MNR/2025/0682
Source: gov.uk (2025-11-27)

Eastern Region [Mr I R Perry FRICS]

See the decision in full 1 Wheatley Close, Emerson Vallley, Milton Keynes, MK4 2JL: CAM/00MG/MNR/2025/0682 (https://assets.publishing.service.gov.uk/media/68af04ec2f185664821558ab/DECISION_1_Wheatley_Close.pdf)
SPE15865 - Removals for export: exports of cultural goods
Source: gov.uk (2025-11-24)


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

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

An export licence is required for certain cultural goods, antiques and works of art over 50 years old. This includes goods held under customs warehousing and Channel Islands (but not the Isle of Man). The Department of Culture, Media and Sport (DCMS) is responsible for export licensing policy.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The Exports Licensing Unit of The Arts Council process licence applications and issue cultural goods export licences on behalf of the DCMS. Arts Council also gives rulings as to whether or not particular cultural goods require an export licence.

SI 2003 No. 2759

The Exports Licensing Unit of The Arts Council can be contacted at:

Export Licensing UnitArts Council EnglandBloomsbury Street,Bloomsbury,LondonWC1B 3HF

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
CG16250 - Assets: responsibility for checking valuations: particular assets
Source: gov.uk (2025-08-28)


This guidance explains the procedures which you must follow to check valuations of particular assets.
- Quoted shares and securities, see CG59510 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg59510)+
- Unquoted shares and securities, see CG59540 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg59540)+
The guidance at CG50250 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg50250)+ explains how you can identify which shares and securities are quoted and which are unquoted.
- Land and buildings in the United Kingdom, see CG74000 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg74000)+
- Land and buildings outside the United Kingdom, see CG75800 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg75800)+
- Goodwill, see CG68300 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68300)+
- Copyright, see CG68300 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68300)+
- Trademarks and brand names, see CG68300 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68300)+
- Franchises and licences, see CG68300 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68300)+
- Ships, aircraft and caravans, see CG77004 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77004)
- Bloodstock and livestock herds, see CG77004 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77004)
- Plate, jewellery, manuscripts, antiques or other works of art, see CG77004 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77004)
- Trusts and life assurance policies, see CG68960 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68960)
- Moveable plant or machinery, see CG77003 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77003)
- Fixed plant or machinery, see CG74010 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg74010).
Partnership assets

The guidance at CG27250 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg27250) explains the procedures for obtaining a valuation of a partner’s fractional interest in a partnership asset.
Local Authority Housing Statistics data returns for 2022 to 2023
Source: gov.uk (2025-06-26)

Local Authority Housing Statistics data returns for the financial year 2022 to 2023

These files are no longer being updated to include any late revisions local authorities may have reported to the department. Please use instead the Local authority housing statistics open data file (https://www.gov.uk/government/statistical-data-sets/local-authority-housing-statistics-open-data) for the latest data.

(https://assets.publishing.service.gov.uk/media/68540bbff812712f84581520/Local_Authority_Housing_Statistics_2022_23.xlsx)

Local Authority Housing Statistics tables 2022 to 2023 (https://assets.publishing.service.gov.uk/media/68540bbff812712f84581520/Local_Authority_Housing_Statistics_2022_23.xlsx)

MS Excel Spreadsheet, 857 KB

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

(https://assets.publishing.service.gov.uk/media/6853e15016eefd7361e98986/LAHS_accessible_2022-23_tables.ods)

Local Authority Housing Statistics regional and local authority data 2022 to 2023 (https://assets.publishing.service.gov.uk/media/6853e15016eefd7361e98986/LAHS_accessible_2022-23_tables.ods)

ODS, 592 KB

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

Notes on Local Authority Housing Statistics (LAHS) 2022-23

Some figures in the main LAHS tables are calculated as weighted averages which cannot be obtained by averaging the corresponding local authority figures. These regional figures can be found in the “Regional_Data” tab of the accessible tables at the link above. Some fields in the main LAHS tables cannot be summarised within regions and are therefore excluded from the “Regional_Data” tab of the accessible tables.

Please refer to the LAHS guidance (https://www.gov.uk/government/publications/completing-local-authority-housing-statistics-2022-to-2023-guidance-notes-and-bulk-upload) and technical notes (https://www.gov.uk/government/statistics/local-authority-housing-statistics-technical-notes-2022-to-2023) for further information on these statistics.
UK National Screening Committee
Source: gov.uk (2025-09-22)

The home of UK National Screening Committee on GOV.UK. The UK National Screening Committee (UK NSC) advises ministers and the NHS in the 4 UK countries about all aspects of screening and supports implementation of screening programmes.

The UK National Screening Committee (UK NSC) advises ministers and the NHS in the 4 UK countries about all aspects of screening and supports implementation of screening programmes.

UK NSC is part of the Department of Health and Social Care (/government/organisations/department-of-health-and-social-care), the Welsh Government (/government/organisations/welsh-government), The Scottish Government (/government/organisations/the-scottish-government), and the Department of Health (Northern Ireland) (/government/organisations/department-of-health-northern-ireland).
Centre4
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 Centre4 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 Centre4 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:

providing person-centred support to any member of the Armed Forces Community

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.
Tuition fees and student support: 2026 to 2027 academic year
Source: gov.uk (2025-11-26)

Changes to undergraduate tuition fees in 2026 to 2027 academic year and 2027 to 2028 academic year, and student support arrangements for undergraduate and postgraduate students in 2026 to 2027 academic year.

Information about changes the government intends to make to:
- undergraduate tuition fees
- undergraduate loans and grants for support with living and other costs
- postgraduate loans and grants for support with living and other costs
These changes apply to the Higher Education student finance system for:
- new students beginning courses from the start of the 2026 to 2027 academic year
- continuing students already in the student finance system
From January 2027, the lifelong learning entitlement (LLE) will apply. For further information, refer to Lifelong learning entitlement: what it is and how it will work (https://www.gov.uk/government/publications/lifelong-learning-entitlement-lle-overview/lifelong-learning-entitlement-overview). The maximum rates as set out within this document will also apply under the LLE.

The government intends to lay regulations implementing these changes in early 2026. These regulations will be subject to Parliamentary procedure.
Failure to provide required information and attend interview: caseworker guidance
Source: gov.uk (2025-12-08)

Immigration staff guidance on whether to refuse an application where a person fails without reasonable excuse to comply with a requirement to provide information.

UK Visas and Immigration guidance on how staff consider whether to refuse an application for entry clearance, permission to enter or permission to stay on suitability grounds where that person fails without reasonable excuse to comply with a reasonable requirement to provide information, attend an interview, provide biometrics, undergo a medical examination or provide a medical report.
E D C Catoquessa v Springboard UK Charity: 2301941/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in E D C Catoquessa v Springboard UK Charity: 2301941/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67cea7843f8b61c757fa00a0/Eduardo_da_Costa_Catoquessa_v_Springboard_UK_Charity_2301941-2024_Strike_Out_Judgment.pdf).

Read the full decision in E D C Catoquessa v Springboard UK Charity: 2301941/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6808c8284dd7e0f8897a6219/Eduardo_da_Costa_Catoquessa_v_Springboard_UK_Charity_2301941-2024_Reconsideration_xx-xxxx-xxxx.pdf).
Withdrawing passport applications: caseworker guidance
Source: gov.uk (2025-11-17)

Tells HM Passport Office staff about withdrawing passport applications.

This guidance tells HM Passport Office staff:
- why they must withdraw a passport application
- when they must withdraw an application
- when the system automatically withdraws an application
It also tells staff how to:
- withdraw an application on the system
- update the system when they withdraw an application
- deal with customers who send in their documents after the system has automatically withdrawn their online application
Company Names Tribunal decision: Temu Limited
Source: gov.uk (2025-04-30)

Decision for applicant Five Bells Limited and Whaleco UK Limited against registration number 15094883 applicant successful.

Application number 5171

Applicant Five Bells Limited and Whaleco UK Limited objected to the name used by Temu Limited under the Companies Act 2006.

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

Signed order

On the 24 April 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Temu Limited is changed to 15094883, Ltd.
Company Names Tribunal decision: John George Tarmac Concret Solutions Ltd
Source: gov.uk (2025-04-30)

Decision for applicant Tarmac Trading Limited against registration number 15807418, applicant successful.

Application number 5164

Applicant Tarmac Trading Limited objected to the name used by John George Tarmac Concret Solutions Ltd under the Companies Act 2006.

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

Signed order

On the 28 April 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of John George Tarmac Concret Solutions Ltd is changed to 15807418, Ltd.
CIRD61000 - Land Remediation Relief: What is "land in a contaminated state"? - contents
Source: gov.uk (2025-07-25)


Land Remediation Relief was introduced in 2001 to encourage the re-development of land blighted by contamination from previous industrial use.

Feedback from industry has indicated that a lack of certainty over whether or not particular work qualifies for the relief has meant that the availability of Land Remediation Relief had not influenced developers’ decisions to the intended extent.

Land Remediation Relief for land in a contaminated state has been amended for expenditure incurred on or after 1 April 2009 so that, on the basis of work carried out as part of the planning process, developers will be able to see at an early stage, which work qualifies for Land Remediation Relief. The availability of Land Remediation Relief is intended to positively influence developers’ decisions.

This section looks at the position both before and after the change-over date:
Probe Drainage Specialists 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 Probe Drainage Specialists 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 Probe Drainage Specialists Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Application to re-register a child’s birth and add the father's details
Source: gov.uk (2025-09-05)

Form GRO 185 to apply to re-register a child's birth and add the father's details.

Use form GRO 185 to re-register a child’s birth if the parents were not married to, or in a civil partnership with, each other when the child was born, and have not married or formed a civil partnership with each other since.
16 to 19 funding: large programme uplift
Source: gov.uk (2025-09-30)

The large programme uplift contributes to the costs of specific larger than normal 16 to 19 study programmes.

Information on the large programme uplift, which applies to larger study programmes.

From academic year 2026 to 2027, the large programme uplift will only apply to the costs of specific larger than normal maths and high value A level programmes to support the progression of students into priority sectors.
Chorley Council
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 Chorley Council 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 Chorley Council 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
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.
A Phipps v 13spiders Ltd: 6021824/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in A Phipps v 13spiders Ltd: 6021824/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6814eb70a87f19ba7b3a82f9/A_Phipps_-vs-_13spiders_ltd_-_Judgment.pdf).
Bronzefield Prison: action plan
Source: gov.uk (2025-12-02)

HM Prison and Probation Service action plan for Bronzefield Prison in response to HM Inspectorate of Prisons inspection.

This action plan is the HMPPS and MoJ response to the HM Inspectorate of Prisons inspection of Bronzefield Prison (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-yoi-bronzefield-2/) published November 2025.
COM150001 - CT Pay and File: accounting periods: introduction
Source: gov.uk (2025-10-31)


General guidance can be found at COM1000 onwards. This section gives specific advice for CT Pay and File (CTPF) Accounting Periods (AP's).

Please note that CTPF applies only to AP's ending between 01/10/1993 and 30/06/1999.