theodi/ndl-core-corpus huggingface dataset:
Mr G Nyanteh v Maxcare Ltd T/a Home Instead Farnborough: 3309065/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mr G Nyanteh v Maxcare Ltd T/a Home Instead Farnborough: 3309065/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6842ea70d25e6f6afd4c0120/Mr_G._Nyanteh__v__Maxcare_Ltd_t.a_Home_Instead_Farnborough__3309065.2024__PH_Judgment.pdf).

Read the full decision in Mr G Nyanteh v Maxcare Ltd T/a Home Instead Farnborough: 3309065/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6888babb76f68cc8414d5ad9/Mr_G_Nyanteh_v_Maxcare_Ltd_ta_Home_Instead_Farnbrough__3309065.2024_Judgment.pdf).
RFIG22130 - Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: Why the meaning of 'home'matters for the SRT
Source: gov.uk (2025-04-04)


An individual may be resident under the second automatic UK test if they have a home in the UK. Also:
- an individual will get Case 2 split year treatment only if they have no home in the UK at any time, or have homes in both the UK and overseas but spend the greater part of the time living in the overseas home
- an individual will get Case 3 split year treatment only if they no longer have any home in the UK
- an individual will get Case 4 split year treatment on the basis of coming to live in the UK only if they cease to have any home overseas
- an individual will get Case 8 split year treatment only if they have no home in the UK at the start of the tax year but then acquire a home and continue to have a home in the UK in the split year and the tax year after
- the definition of an accommodation tie includes having a home in the UK
Home takes the same meaning in all these places.

﻿
Joint E3 leaders statement: 10 October 2025
Source: gov.uk (2025-10-10)

The leaders of France, Germany and the United Kingdom spoke today following the significant developments in the Middle East.

The leaders of France, Germany and the United Kingdom spoke today following the significant developments in the Middle East:

We welcome the agreement on a ceasefire in the Middle East, the planned release of hostages, and the resumption of humanitarian aid to the civilian population of Gaza.

We pay tribute to President Trump’s leadership on the issue, to the diplomatic efforts of the mediators, Egypt, Qatar and Türkiye, and to the vital support from the wider region to secure the agreement. It is now of utmost importance that all parties implement their obligations in full and without delay. We stand ready to support further talks on the next stages of the plan and to contribute to it.

As part of this effort, we agree that the UN Security Council should give its full backing to the plan and support its implementation.

We commit to supporting substantive humanitarian aid packages through UN agencies to be delivered as soon as the ceasefire enters into effect.

Regarding Iran, we agree that it was right that the snapback mechanism had been triggered. Iran’s nuclear program poses a serious threat to global peace and security. We are determined to reinitiate negotiations with Iran and the United States towards a comprehensive, durable and verifiable agreement that ensures Iran never acquires a nuclear weapon. We call on all UN member states to abide by the restrictions reapplied by the snapback mechanism.

On Ukraine, we condemn Russia’s escalatory attacks in Ukraine and systematic targeting of critical national infrastructure that remains vital to provide light and heat to Ukrainian civilians through the winter.

We will increase pressure on Russia as President Putin continues his stalling tactics and abhorrent attacks in response to peace talks.

To that end, we are ready to progress towards using, in a coordinated way, the value of the immobilised Russian sovereign assets to support Ukraine’s armed forces and thus bring Russia to the negotiation table. We aim to do this in close cooperation with the United States of America.

We agree to develop further bold and innovative mechanisms to increase the cost of Russia’s war and ramp up pressure. This includes driving forward action on the Russian shadow fleet.

Our countries will remain steadfast in their support for Ukraine, including through the Coalition of the Willing.
Democratic Republic of Congo: legal and prison systems
Source: gov.uk (2025-12-04)

Information on legal and detention systems in Democratic Republic of Congo for British nationals abroad.

This guidance explains how to:
- arrange visits
- send money to a prisoner
- apply for a transfer to a UK prison
This information is not meant to be definitive, and is not a substitute for independent legal advice. Neither His Majesty’s Government nor its staff take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage, or expense that you might suffer as a result of relying on the information. The information contained in this guide is general and factual. You should contact local lawyers (https://find-a-professional-service-abroad.service.csd.fcdo.gov.uk/find?serviceType=lawyers&country=Congo,%20Democratic%20Republics) for independent legal advice.

See also help if you’re arrested abroad. (https://www.gov.uk/help-if-you-are-arrested-abroad).
Ms Hussain v DHU Healthcare CIC: 2600650/2021
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in Ms Hussain v DHU Healthcare CIC: 2600650/2021 - Preliminary (https://assets.publishing.service.gov.uk/media/62022f56d3bf7f78e6c6f2c5/Ms_Hussain_v_DHU_Healthcare_CIC_2600650_2021_Judgment.pdf).

Read the full decision in Ms Hussain v DHU Healthcare CIC: 2600650/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/64a68c904dd8b3000c7fa568/Ms_S_Hussain_v_DHU_Health_Care_CIC_2600650_2021.pdf).

Read the full decision in Ms Hussain v DHU Healthcare CIC: 2600650/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68de825049e17d00a56ffd33/Ms_Shazia_Hussain_v_DHU_Health_Care_CIC_2600650-2021_Reserved_judgment.pdf).
Milebay Consultancy 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 Milebay Consultancy 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 Milebay Consultancy 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:

-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.
Mr H Hassan v Department for Work and Pensions: 8000044/2022
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mr H Hassan v Department for Work and Pensions: 8000044/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/646747f362837100123a88a8/Mr_H_Hassan_v_Department_for_Work_and_Pensions_-_8000044.2022_-_Wasted_Costs_Hearing.pdf).

Read the full decision in Mr H Hassan v Department for Work and Pensions: 8000044/2022 - Jugdment with Reasons (https://assets.publishing.service.gov.uk/media/64674789628371000c3a88a5/Mr_H_Hassan_v_Department_for_Work_and_Pensions_-_8000044-2022_-_Expenses_Hearing.pdf).

Read the full decision in Mr H Hassan v Department for Work and Pensions: 8000044/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/64a55baf4dd8b3000c7fa4d8/Mr_H_Hassan_v_Department_for_Work_and_Pensions_-_8000044.2022_-_Reconsideration.pdf).

Read the full decision in Mr H Hassan v Department for Work and Pensions: 8000044/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67bc4919b3a80ad63e782c89/Hassan_v_DWP_-_8000044.2022_-_Judgment.pdf).
UK ETS Allocation Table for operators of installations
Source: gov.uk (2025-10-08)

This table contains a list of each installation’s free allocation for the 2021 to 2025 allocation period.

To reduce the risk of carbon leakage, operators covered by the UK Emissions Trading Scheme (UK ETS) with a valid application are provided with a free allocation of allowance.

The Allocation Table contains a list of each installation’s free allocation for the 2021 to 2025 allocation period.

Your installation will not be included in the table if either of the following apply:
- your application has been marked as invalid
- your installation is part of the Hospital and Small Emitter or Ultra-Small Emitter opt-out schemes
8 October 2025

Allocation Table has been updated with amendments to operators allowances as a result of Activity Level Changes.

Read more about how free allocation and the activity level change process works under the UK ETS (https://www.gov.uk/government/publications/participating-in-the-uk-ets/participating-in-the-uk-ets#free-allocation-of-allowances).
Wearside Medical Practice
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 Wearside Medical Practice 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 Wearside Medical Practice recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Tulip Siddiq MP
Source: gov.uk (2025-01-14)

Tulip Siddiq was Parliamentary Secretary (Economic Secretary to the Treasury and City Minister) at HM Treasury from 9 July 2024 to 14 January 2025. She was elected as the MP for Hampstead and Highgate in July 2024.

Tulip Siddiq was Parliamentary Secretary (Economic Secretary to the Treasury and City Minister) at HM Treasury from 9 July 2024 to 14 January 2025.

She was elected as the MP for Hampstead and Highgate in July 2024.
5 Towns Veterans Support Hub CIC
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We 5 Towns Veterans Support Hub CIC will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 5 Towns Veterans Support Hub CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

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.
Mrs L Ayton v Kent County Council: 2303890/2020
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Mrs L Ayton v Kent County Council: 2303890/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/689a0597586f9c9360656ab0/Mrs_L_Ayton_V_Kent_County_Council_2303890-2020_so_jud_pub.pdf).
Ministry of Defence privacy notice
Source: gov.uk (2025-03-24)

Find out about Ministry of Defence (MOD) data protection policy and procedures.

The Data Protection Act 2018 (DPA 18) requires organisations who process personal data to meet certain legal obligations. These are contained within the Data Protection principles. MOD is a data controller within the meaning of the DPA 18 and process large volumes of personal data.

For more information see also the MOD policy document: protecting special category and criminal convictions personal data (https://www.gov.uk/government/publications/mod-policy-document-protecting-special-category-and-criminal-convictions-personal-data).
Tier 1 (Investor): caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on how to consider applications in the Tier 1 (Investor) category of the points-based system.

UK Visas and Immigration guidance on how staff should consider applications on the Tier 1 (Investor) category of the points-based system. This category was for high net worth persons making a substantial financial investment in the UK. It is closed to new initial applications made after 4pm on 17 February 2022.
DHSC: spending over £500, June 2025
Source: gov.uk (2025-07-30)

Department of Health and Social Care spending by electronic purchasing card solution (ePCS), over £500.

The Department of Health and Social Care (DHSC) 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).
Materials Processing Institute
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 Materials Processing Institute 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 Materials Processing Institute 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
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.
DBT: workforce management information November 2024
Source: gov.uk (2025-01-29)

Reports on departmental staff numbers and costs.

The Department for Business and Trade (DBT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- Workforce Management Information - Department for Business and Trade (https://www.data.gov.uk/dataset/601438c1-4f0c-42f9-8816-45a7131a90a9/workforce-management-information-department-for-business-and-trade)
Baroness Harriet Harman KC
Source: gov.uk (2025-04-11)

Baroness Harriet Harman was appointed as the UK Special Envoy for Women and Girls on 8 March 2025 . Harriet was a Member of Parliament for Peckham for over 40 years (1982 to 2024). During this time, Harriet held several senior government positions, including: Leader of the Labour Party and Leader of the Opposition Deputy Leader of the Labour Party Secretary of State for Equalities Minister for Women Leader of the House of Commons and Lord Privy Seal Minister for Justice Solicitor General Secretary of State for Social Security Harriet became a Member of the House of Lords in August 2024. Throughout her career, Harriet has been a vocal advocate for women and girls, including on issues such as women’s political representation, maternity rights, and tackling violence against women and girls. Harriet is a qualified solicitor and holds a degree in Politics from York University.

Baroness Harriet Harman was appointed as the UK Special Envoy for Women and Girls on 8 March 2025 (https://www.gov.uk/government/news/womens-rights-to-be-championed-by-appointment-of-new-uk-special-envoy).

Harriet was a Member of Parliament for Peckham for over 40 years (1982 to 2024). During this time, Harriet held several senior government positions, including:
- Leader of the Labour Party and Leader of the Opposition
- Deputy Leader of the Labour Party
- Secretary of State for Equalities
- Minister for Women
- Leader of the House of Commons and Lord Privy Seal
- Minister for Justice
- Solicitor General
- Secretary of State for Social Security
Harriet became a Member of the House of Lords in August 2024.

Throughout her career, Harriet has been a vocal advocate for women and girls, including on issues such as women’s political representation, maternity rights, and tackling violence against women and girls.

Harriet is a qualified solicitor and holds a degree in Politics from York University.
Mrs Alcian Roofe-Stewart v MacIntyre Care Ltd: [2025] EAT 24
Source: gov.uk (2025-02-26)

Employment Appeal Tribunal Judgment of Judge Auerbach on 26 February 2025.

Read the full judgment in Mrs Alcian Roofe-Stewart v MacIntyre Care Ltd: [2025] EAT 24 (https://assets.publishing.service.gov.uk/media/67bef7bb72e83aab48866add/Mrs_Alcian_Roofe-Stewart_v_MacIntyre_Care_Ltd__2025__EAT_24.pdf).
Mr T Jones v Hereford and Worcester Fire Authority: 1303335/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Mr T Jones v Hereford and Worcester Fire Authority: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690deeea65da22dd577298da/Mr_T_Jones_v_Hereford___Worcester_Fire_Authority_xx-xxxx-xxxx.pdf).
Ambulance Quality Indicators Clinical Outcomes for July 2025
Source: gov.uk (2025-12-11)

Monthly clinical outcomes for patients transported by Ambulance Services in England following cardiac arrest, stroke, or heart attack.

For patients transported each month by each of the eleven Ambulance Services in England:

Cardiac arrest: return of spontaneous circulation, survival at 30 days, and receipt of care bundle.

ST-elevation myocardial infarction (STEMI), a type of heart attack: time to clinical intervention in hospital, and receipt of care bundle.

Stroke: time to hospital arrival, CT scan, and thrombolysis.

For a sample of patients attended by an Ambulance Service because they have fallen and cannot get up: receipt of appropriate care bundle.

Accredited official statistics are produced impartially and free from political influence.
PFI Centre of Excellence
Source: gov.uk (2025-03-11)

The PFI Centre of Excellence is run by the Infrastructure and Projects Authority (IPA) to provide expert support and advice to departments and contracting authorities.

A Private Finance Initiative (PFI) is a long-term contract between a private party and a government entity where the private sector designs, builds, finances and operates a public asset and related services. In a PFI contract the private party bears the risks associated with construction and maintenance and management responsibility, and remuneration is linked to performance.

PFI contracts have delivered over 700 UK infrastructure projects. These include new schools, hospitals, roads, housing, prisons, and military equipment and accommodation.

PFIs transfer delivery, cost and performance risk to the private sector – this protects the public sector from delays, cost overruns and poor performance.
Public Sector Decarbonisation Scheme: Phase 3 - projects awarded funding
Source: gov.uk (2025-09-11)

The Public Sector Decarbonisation Scheme provides grants for public sector bodies to fund heat decarbonisation and energy efficiency measures.

Phase 3 of the Public Sector Decarbonisation Scheme is providing over £1.8 billion of grant funding over the financial years 2022 to 2023 to 2025 to 2026, through multiple application windows:
- Phase 3c closed to new applications in November 2023
- Phase 3b closed to new applications in November 2022
- Phase 3a closed to new applications in November 2021
More information about the scheme is available on the Salix Finance website (https://www.salixfinance.co.uk/phase-3c-public-sector-decarbonisation-scheme).
Man who assaulted and killed a dog walker has sentence increased
Source: gov.uk (2025-07-24)

A man who sexually assaulted and murdered a woman walking her dog in a random attack has had his sentence increased after the Solicitor General intervened.

Harrison Lawrence-Van Pooss (21), from Margate, Kent, has had his sentence increased after it was referred to the Court of Appeal by the Solicitor General Lucy Rigby KC MP, under the Unduly Lenient Sentence scheme.

The court heard that in August 2023, Claire Knights from Canterbury, went for a walk with her dog around the Minnis Bay area of Birchington. As Claire was walking back to her car, she was pushed off the path by Lawrence-Van Pooss ,who then violently sexually assaulted her.

The offender beat Claire around the head and pushed her into a dyke where she drowned.

Claire’s body was concealed by the reeds and grasses and was not found for two days before her son and his friends discovered her body in the dyke.

During enquiries, investigators uncovered that Lawrence-Van Pooss attacked Claire a day after he had been caught upskirting a different woman.

He was confronted but went on the run before he could be arrested. Lawrence-Van Pooss then hid by the beach overnight before his attack on Claire the following afternoon.

When he was found and arrested by police, Lawrence-Van Pooss had Claire’s dog with him. He had earlier taken the dog to a shop to buy dog treats.

The Solicitor General Lucy Rigby KC MP said:

Lawrence-Van Pooss’ attack on Claire Knights was horrific. He assaulted and brutally murdered her, in a totally random attack. I welcome the court’s decision to increase Van-Poos’ sentence and I would like to express my deepest sympathies to Claire’s family and loved ones.

On 28 February 2025, Harrison Lawrence-Van Pooss was sentenced to life imprisonment with a minimum term of 25 years and 183 days after he pleaded guilty to murder and voyeurism offences at Canterbury Crown Court.

On 25 July 2025, Lawrence-Van Pooss’ sentence was quashed and substituted with a new sentence of life imprisonment with a minimum term of 31 years after it was referred under the Unduly Lenient Sentence scheme.
Mrs J McAllister v Valve Components Ltd (In Administration): 8000620/2024
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Mrs J McAllister v Valve Components Ltd (In Administration): 8000620/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677fa8ed99c93b7286a39838/Mrs_J_McAllister_v_Valve_Components__Limited__In_Administration__-_8000620.2024_-_Judgment.pdf).
BIM70005 - Cash basis: overview
Source: gov.uk (2025-10-01)


The guidance within BIM70005 to BIM70100 applies to tax years ending on or before 5 April 2024 (2023/24).

For tax years beginning on or after 6 April 2024 (2024/25) you should refer to the guidance within BIM72005 to BIM72073.

S25A ITTOIA 2005, S31E ITTOIA 2005, S74E ITA 2007

The cash basis is a simpler way of reporting income and expenses for income tax purposes for small businesses. It allows eligible businesses to account for business income and expenses when money is received or paid out, not on the date goods or services are invoiced. So instead of preparing a balance sheet and profit and loss account, the business records only need to show money when it comes in or goes out. As receipts are recognised as income of the period in which they are received and expenses are outgoings of the period in which they are paid, there is no need to account for debtors, creditors, stock and work in progress.

Use of the cash basis is optional.

Profits to be reported on the cash basis are:

The total amount of receipts of the trade received during the basis period for the tax year

less

The total amount of expenses of the trade paid during the basis period for the tax year

subject to any adjustment required or authorised by law in calculating profits for income tax purposes.

The basis period for a tax year will usually be the 12 months to the date the books were made up to in that tax year. For more information on basis periods, including in the first years of trading, see BIM81000 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim81000) onwards.

‘Received’ and ‘paid’

The business can treat income as received and expenses as paid at the date of its choosing, as long as the treatment is consistent. For example, an expense may be paid when a card payment is made, or on the date that entry is shown on the bank statement.

Losses

Where losses arise under the cash basis, they can only be relieved:

Against later profits of the same trade (see BIM85060 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim85060))

or

Where the trade has ceased, against profits of the same trade for the year of cessation, and by reference to profits of the same trade for the 3 tax years prior to that in which cessation occurred (see BIM85055 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim85055)).

VAT

The cash basis does not affect the way a business should account for VAT. For VAT-registered businesses using the cash basis, business receipts and payments may be recorded either excluding or including VAT. If VAT is included, the net VAT payments to HMRC should be recorded as expenses and net repayments from HMRC as receipts.

Note that the rules for determining the need for a business to register for VAT require income to be calculated in accordance with VAT rules which may not be the same as cash basis receipts.
8 Roy's Close, Ludgershall, Andover, Hampshire, SP11 9DD: HAV/00HY/MNR/2024/0635
Source: gov.uk (2025-05-02)

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

Read the full decision in SP11 9DD_HAV/00HY/MNR/2024/0635_decision (https://assets.publishing.service.gov.uk/media/67f124c5cb0feef57df7e5df/8_Roy_s_Close__Decision.pdf) Read the summary reasons in SP11 9DD_HAV/00HY/MNR/2024/0635_reasons (https://assets.publishing.service.gov.uk/media/67f12503d065389a655cf00a/8_Roy_s_Close__Summary_Reasons.pdf)
Orange Book
Source: gov.uk (2025-06-03)

This guidance establishes the concept of risk management.

This guidance establishes the concept of risk management and provides a basic introduction to its concepts, development and implementation of risk management processes in government organisations.

It should be read and used in conjunction with the other publications such as the Green Book (https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-governent) which provides specific advice on appraisal and evaluation.
Axien Security 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 Axien Security 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 Axien Security 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
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.
BIM72038 - Cash basis: expenses: capital expenditure: Financial Assets
Source: gov.uk (2025-04-07)


S33A(4)(f) ITTOIA 2005

In calculating the profits of a trade on the cash basis, no deduction is allowed for a financial asset.

A financial asset means any right under or in connection with
- a financial instrument
- an arrangement that is capable of producing a return that is economically equivalent to a return produced under any financial instrument.
An arrangement includes any agreement, understanding, scheme, transaction, or series of transactions (whether or not legally enforceable).
Mr P Hargreaves v Cordia Services LLP and Glasgow City Council: 4108603/2018 and 4113551/2018
Source: gov.uk (2025-04-16)

Employment Tribunal decision.

Read the full decision in Mr P Hargreaves v Cordia Services LLP and Glasgow City Council: 4108603/2018 and 4113551/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/67fe77a2393a986ec5cf8db5/Mr_P_Hargreaves_v_Cordia_Services_LLP___Glasgow_City_Council_-_4108603.2018___4113551.2018_-_Judgment.pdf).
Contract awarded to modernise Defence estate in East Midlands
Source: gov.uk (2025-10-01)

A contract has been awarded for new facilities at Kendrew Barracks and Bulwell Army Reserve Centre.

Army personnel in the East Midlands are set to benefit from improved living, working and training facilities, following the announcement of a new contract that will deliver infrastructure investment at two locations on the Defence estate.

The Defence Infrastructure Organisation (DIO) has contracted Bovis Construction Limited to deliver a £237 million construction contract at Kendrew Barracks and Bulwell Army Reserve Centre (ARC).

The project is being delivered under the Defence Estate Optimisation (DEO) Portfolio, a £5.1 billion investment in more modern and sustainable infrastructure that meets future operational requirements and enhances the lived experience of military personnel.

The DEO Army project will see Bovis deliver a combination of new buildings and refurbished assets across both sites.

At Kendrew Barracks, Single Living Accommodation for junior ranks, regimental offices, and medical and catering facilities will be delivered alongside additional supporting infrastructure.

Investment in Bulwell ARC will provide a band practice facility, unit offices and secure storage facilities.

Major General AJ Smith CBE, Director of Basing and Infrastructure said:

This investment in new and improved infrastructure at Kendrew Barracks and Bulwell Army Reserve Centre will deliver significant and long-lasting benefits for our people. The project will improve quality of life for both Regular and Reserve personnel, while supporting military capability and delivering a more modern, sustainable estate.

Warren Webster, DIO MPP (Major Programmes & Projects) Programme Director – Army, said:

Signing this contract with Bovis represents another successful milestone in our portfolio of projects to modernise the estate and deliver value for money for Defence. Through projects like this, we are providing high quality infrastructure that meets the current and future needs of the Army and improves the lived experience of military personnel.

In addition to improving living, working and training environments, the Kendrew Barracks project will support unit cohesion and operational effectiveness, with the Barracks becoming home to 36 Engineer Regiment who will relocate from Invicta Park in Maidstone.

Other units will move from Grantham, Telford and Nottingham to enable the disposal of several sites.

Andrew Mackay, Executive General Manager Regions, Bovis said:

We are delighted to have secured the contract to deliver new infrastructure at Kendrew Barracks and Bulwell Army Reserve Centre. As a longstanding and valued client, we have worked closely with the DIO since 2011. We are now focused on delivering this latest phase of works to the very highest standard, providing modern, sustainable facilities that will serve our Armed Forces well into the future.

Following ongoing design and development work, construction is scheduled to start in autumn 2026.
Napier House, 17-21 Napier Road, Luton, LU1 1DU: CAM/00KA/LRM/2023/0013
Source: gov.uk (2025-04-25)

Eastern Region, Judge Katie Gray and Judge David Wyatt on 10 December 2024

Read the full decision in Napier House, 17-21 Napier Road, Luton, LU1 1DU: CAM/00KA/LRM/2023/0013 (https://assets.publishing.service.gov.uk/media/675ad6c1fd753588dc3a5a1a/Napier_House_Napier_road_Luton_LU1_1DU_0013.pdf).

Read the full decision in Napier House, 17-21 Napier Road, Luton, LU1 1DU: CAM/00KA/LRM/2023/0013 - Appeal (https://assets.publishing.service.gov.uk/media/6792388ae982ca138427fc0a/250123_Napier_House_Luton_LU1_1DU_0013_Appeal.pdf).
Noakes, Lucy - Press Secretary, No.10 - ACOBA advice
Source: gov.uk (2025-08-20)

Advice to Lucy Noakes OBE, former Press Secretary at No.10, the Cabinet Office on business appointments after leaving Crown service

Ms Noakes left her role at No.10 in May 2024

Head of Communications, Helsing Limited

Ms Noakes sought the Committee’s advice about taking up an appointment with Helsing Limited. The letter (https://assets.publishing.service.gov.uk/media/689f177b1fedc616bb133a62/Advice_Letter_-_Lucy_Noakes__Head_of_Communications__Helsing_Limited.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in July 2025; and the appointment was taken up in August 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/noakes-lucy-press-secretary-no10-acoba-advice/advice-letter-lucy-noakes-head-of-communications-helsing-limited?preview=8800600)
TEC Partnership
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 TEC Partnership 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 TEC Partnership 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.
VATLP02300 - Supply: variations to leases
Source: gov.uk (2025-09-22)


Leases may be varied for a number of reasons. Sometimes the variation is to alter one or more of the terms, such as lifting a prohibition. At other times the variation is more fundamental, such as extending the term of the tenancy. In these latter situations, English land law requires the surrender of the existing lease and the grant of a new one. Often a consideration will be paid for the variation, either to or by the landlord.

Business was concerned that we would see a VAT supply taking place in circumstances that amounted to no more than a variation of the lease. To address these concerns a Statement of Practice was agreed with the Law Society in 1991.

The Statement of Practice describes when the variation of a lease does and does not give rise to separate supplies of the surrender of the old lease and the grant of a new one. It has been revised to take account of changes in the law. You will find a copy of the Statement of Practice in section 27.
Ms L Belle v Bedfordshire Hospital NHS Foundation Trust: 3307513/2023
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Ms L Belle v Bedfordshire Hospital NHS Foundation Trust: 3307513/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/6602e61365ca2f8e6b7da7e6/Ms_L_Belle_-_v_-_Bedfordshire_Hospital_NHS_Foundation_Trust_-_3307513-2023_-_Judgment.pdf).

Read the full decision in Ms L Belle v Bedfordshire Hospital NHS Foundation Trust: 3307513/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68639a6db77395b48b609d6e/Ms_L_Belle_-_v_-_Bedfordshire_Hospitals_NHS_Foundation_Trust___3307513-2023_-_Judgment.pdf).