theodi/ndl-core-corpus huggingface dataset:
Delta Capita Group 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 Delta Capita Group 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 Delta Capita Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
OFSI General Licence INT/2025/7539056
Source: gov.uk (2025-10-15)

Details for OFSI General Licence INT/2025/7539056, Russian Oil Majors Wind Down

- OFSI General Licence INT/2025/7539056
- OFSI General Licence INT/2025/7539056 Publication notice
On 15 October 2025, OFSI issued General Licence INT/2025/7539056 under regulation 64 of the Russia (Sanctions) (EU Exit) Regulations 2019 (“the Russia Regulations”) which allows for Persons to wind down from any transactions involving the DP to which that Person is a party. Any persons intending to use General Licence INT/2025/7539056 should consult the copy of the Licence for full details of the definition, permissions, and usage requirements.
Scullion Law 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 Scullion Law 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 Scullion Law 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.
East Yorkshire Solar Farm: development consent order, Planning Act 2008
Source: gov.uk (2025-05-08)

Decision on an application for a solar photovoltaic array electricity generating station.

Decision by the Secretary of State on an application by Boom Power for the construction, operation and maintenance, and decommissioning of a solar photovoltaic array electricity generating station, and associated infrastructure.

Date of decision

9 May 2025

Company / location

Unit 5E Park FarmChichester RoadArundelWest SussexBN18 0AG

Type of project

Development consent order for a photovoltaic solar farm under the Planning Act 2008.

Maximum output

Up to 400MW.
ATACPD04950 - ATA carnet procedures: valuation
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

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).

UK issued carnets

It is the responsibility of the issuing authority to ensure that the valuation being applied to the temporarily exported goods is correct. It is not the responsibility of customs to check the valuation at export.

Third country carnets

When a third country carnet is presented in the UK, the valuation of the goods is based on the valuation rules applicable in the country of issue. However, if the goods are diverted to free circulation, normal customs valuation rules apply (Istanbul Convention Article 13 Commentary (3).

Notice 252 Valuation of imported goods for customs purposes, VAT and trade statistics (GOV.UK) (http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000230)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr D Young v Fresh Cut Video Ltd: 3303947/2024
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mr D Young v Fresh Cut Video Ltd: 3303947/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/692d71229c1eda2cdf03432e/Mr_D_Young_v_Fresh_Cut_Video_Ltd_3303947_2024_Judgment.pdf).
Number of Criminal referrals made to the Insolvency Service from Companies House, April 2018 to March 2025
Source: gov.uk (2025-04-22)

The accompanying file contains the total number of criminal referrals made to the Insolvency Service from Companies House between April 2018 and March 2025.

The linked HTML document shows the total number of criminal referrals from Companies House (CH) separated into three categories:

The number of referrals (of unique subjects) for PSC matters. PSC refers to the prosecution regime under the Companies Act 2006 for people with significant control.

The number for non PSC matters such as offences relating to the re-use of prohibited company names

The number of Companies House reform referrals.
Standards: general product safety
Source: gov.uk (2025-04-11)

Notices of publication and a consolidated list for referenced standards for general product safety.

Notices of publication from the Department for Business and Trade and its predecessor the Department for Business, Energy and Industrial Strategy are provided above for referenced standards for general product safety. This is for the purposes of regulation 6 of the General Product Safety Regulations 2005 (as amended). A consolidated list of the standards is also available for reference by businesses.
EIM36560 - Deductions from earnings: capital allowances: necessarily provided: the need to establish whether the employer would provide the plant or machinery
Source: gov.uk (2025-10-23)


Section 36(1)(b) CAA 2001

The test in Section 36(1)(b) CAA 2001 is what the duties themselves require rather than what the employer or employee says is necessary (see EIM36550 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36550)). Nevertheless, if you are dealing with a doubtful claim, you should establish the position of the employer at an early stage.

If the expense is substantial, it would be reasonable to expect the contract of employment to include a specific reference to the requirement to incur it. If there is nothing explicit in the contract, find out whether the employee has approached the employer to provide the item or to reimburse its cost and if so, with what response. If the employer is not prepared to bear the cost and advances the view that the expense is not considered necessary, this will clearly weaken the taxpayer's claim though without being entirely conclusive.

You may also need to investigate whether other workers with similar duties have also incurred the same sort of expense and, if not, how they manage to perform their duties.
UK passport details form
Source: gov.uk (2025-05-12)

Use the UK passport details form for the relevant academic year to prove your identity.

If you have not included your UK passport details in your application, use the passport details form. If you do not have a UK passport (or it has expired), you can upload a copy of your birth or adoption certificate to your online account (https://www.gov.uk/student-finance-register-login).

Do not send your UK passport or your original birth or adoption certificate.
Minister of State (Lords Minister)
Source: gov.uk (2025-10-31)

The Minister’s responsibilities are: fraud  departmental finance   contract management (including asylum accommodation contracts)  public safety, national security and migration and borders business in the Lords  corporate and delivery  overseas territories  digital and technology  data and identity  analysis, science and research  public appointments and sponsorship  inquiries  the Union and devolution  Home Office interests in free trade agreements

The Minister’s responsibilities are:
- fraud
- departmental finance
- contract management (including asylum accommodation contracts)
- public safety, national security and migration and borders business in the Lords
- corporate and delivery
- overseas territories
- digital and technology
- data and identity
- analysis, science and research
- public appointments and sponsorship
- inquiries
- the Union and devolution
- Home Office interests in free trade agreements
Product Recall: Magnetic Effect Chess Intelligence Strategy Game sold via TikTok (2504-0248)
Source: gov.uk (2025-07-17)

Product Recall for Magnetic Effect Chess Intelligence Strategy Game sold via TikTok presenting a serious risk of injuries.

Summary

Product: Magnetic Effect Chess Intelligence Strategy Game sold via TikTok

Hazard: The product presents a serious risk of injuries as it contains small magnets with a magnetic flux index greater than the permitted level.

Corrective action: The product has been recalled from end users.

The listing has been removed by the online marketplace (TikTok).

Product information

Hazard

The product presents a serious risk of injuries as it contains small magnets with a magnetic flux index greater than the permitted level. Small, high-powered magnetic products can easily be swallowed and, when ingested, have the potential to cause serious internal injuries within the gastrointestinal tract.

OPSS has issued a Product Safety Alert for small, high-powered magnetic products which can be accessed at the following link: https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-alert-small-high-powered-magnetic-products-psa1.

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

Corrective action

The product has been recalled from end users.

The listing has been removed by the online marketplace (TikTok).

Additional information

PSD notification number: 2504-0248

Notified by: Local Authority Trading Standards
Fourth Generation Development
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 Fourth Generation Development 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 Fourth Generation Development 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
- 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.
Parental Leave and Pay evidence: HMRC data covering April 2014 to March 2025
Source: gov.uk (2025-09-10)

Update to the HMRC data tables that accompanied the Parental Leave and Pay evidence report.

This set of tables contains information on the number of individuals in receipt of:
- Statutory Maternity Pay (SMP)
- Statutory Paternity Pay (SPP)
- Statutory Shared Parental Pay (SShPP)
- Statutory Adoption Pay (SAP)
Information is provided by employers to HMRC based on HMRC’s Real Time Information (RTI) system and covers the period April 2014 to March 2025. These figures are subject to revision and should not be considered Accredited Official Statistics.
Friends of Victoria Park, Stretford
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 Friends of Victoria Park, Stretford 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 Friends of Victoria Park, Stretford recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
How to apply for a replacement of a boatmasters' licence
Source: gov.uk (2025-06-12)

MSF 4390: Use this form if you've lost or had your boatmasters' licence (BML) stolen and you need to replace it.

Please ensure that you:
- read the form carefully and complete all applicable sections
- complete the form in block letters and in black ink
- have read and understood MSN 1853 (M) Amendment 1: Boatmasters’ Qualifications, Crew and Hours of Work (https://www.gov.uk/government/publications/msn-1853-m-boatmasters-qualifications-crew-and-hours-of-work) before completing the form
Failure to complete this form in full may mean we will have to return your application to you and will result in a delay to your application being processed.

Further guidance notes can be found from page 5 of MSF 4390.

Submit your application form

Return your completed application form by post to:

Maritime and Coastguard AgencyRegistry of Shipping and SeamenAnchor CourtKeen RoadCardiffCF24 5JW

We are unable to accept applications by fax or email.

You should allow at least 10 days for us to process your application, plus postage.

Further information

Please address any queries about your application to the Registry of Shipping and Seamen by post or the following contact details:
- Telephone: xx-xxxx-xxxx
- Fax: xx-xxxx-xxxx
- Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Mrs S Walker v South Lanarkshire Council: 4106023/2024
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mrs S Walker v South Lanarkshire Council: 4106023/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6777ee09194b629ff7af9439/Mrs_S_Walker_v_South_Lanarkshire_Council_-_4106023.2024_-_Judgment.pdf).

Read the full decision in Ms S Walker v South Lanarkshire Council: 4106023/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/684aa7b124224d02f84137d2/Ms_S_Walker_v_South_Lanarkshire_Council_-_4106023.2024_-_Recon_judgment.pdf).
Moray Business Women
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 Moray Business Women 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 Moray Business Women 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.
Curo Social Enterprise 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 Curo Social Enterprise 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 Curo Social Enterprise 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.
RDRM32435 - Remittance basis: Accessing the remittance basis: Remittance basis charge: Payments on account: Changes from 6 April 2012
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Prior to 2012-2013, if a remittance basis taxpayer made a payment on account from their foreign income or gains in respect of the next year's remittance basis charge and subsequently did not claim the remittance basis in that year; the funds used would be a taxable remittance (see RDRM34030 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34030)).

From 6 April 2012 an individual who:
- claimed the remittance basis in year 1
- makes a payment on account from their foreign income or gains for year 2 on the basis they will claim the remittance basis in year 2, and pay the remittance basis charge
- does not subsequently make a remittance basis claim for year 2
will not be treated as having remitted their foreign income or gains, provided money equal to the foreign income and gains used to make the payment on account is taken offshore by 15 March following the end of year 2. The money taken offshore is treated as having the same composition of income and capital as the money used to make the payment on account.

Example

Ingrid, a long-term UK resident, claims the remittance basis in 2013-2014 and pays the £50,000 remittance basis charge. Ingrid makes payments on account for 2014-2015, and in anticipation of making a similar claim to the remittance basis pays £50,000 of the payments on account from her foreign chargeable gains.

When completing her 2014-2015 SA tax return Ingrid decides not to claim the remittance basis. Ingrid has until the 15 March 2016 to take the equivalent funds (£50,000) offshore to prevent a taxable remittance. If she does so the £50,000 taken offshore will be treated as deriving from her foreign chargeable gains, and would be taxable as such if she later remits those funds back to the UK.

Instead of taking the money offshore Ingrid could if she decided to, make a qualifying investment under business investment relief provisions (see RDRM34300 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34300) onwards), or a combination of the two.
Mining Remediation Authority FOI statistics October to December 2024
Source: gov.uk (2025-07-03)

Statistics on freedom of information requests received by the Mining Remediation Authority from October to December 2024.

The Freedom of Information Act 2000 provides public access to information held by public authorities.

It does this in 2 ways:
- public authorities are obliged to publish certain information about their activities
- members of the public are entitled to request information from public authorities
The Freedom of Information Act 2000 (https://www.legislation.gov.uk/ukpga/2000/36/contents) (FOI Act) and the associated Environmental Information Regulations 2004 (https://www.legislation.gov.uk/uksi/2004/3391/contents) (EIR) came fully into force on 1 January 2005.

Customer services, mining reports and records

Mining Remediation Authority200 Lichfield LaneMansfieldNottinghamshireNG18 4RG

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

Telephone xx-xxxx-xxxx

Telephone from outside the UK (Monday to Thursday, 8:45am to 5pm, Friday, 8:45am to 4:30pm GMT) xx-xxxx-xxxx
New Army accommodation completed at Kendrew Barracks
Source: gov.uk (2025-09-02)

Soldiers and officers at Kendrew Barracks will benefit from new accommodation.

New accommodation for service personnel at Kendrew Barracks has been completed under a major investment programme that is improving living conditions across the Army estate.

The new Single Living Accommodation (SLA) blocks provide 126 en suite single bedspaces for junior ranks, senior ranks and officers, with utility rooms, drying rooms, kitchens and furnished communal space. The project was funded under the Army’s SLA Programme and was delivered by the Defence Infrastructure Organisation (DIO), contracting to Volumec.

The design of the modular SLA includes sustainable features such as solar harvesting, air source heat pumps and a SMART energy management system, which learns how the building is used through a multitude of sensor data to ensure it runs as efficiently as possible.

Brigadier Pete Quaite CBE, the Army’s Head of Infrastructure Plans, said:

Modular construction is enabling us to build more quickly, ensuring that more Army sites benefit from investment in new and improved infrastructure. These modern, energy efficient buildings demonstrate the high quality of accommodation being rolled out across our estate, to improve living conditions for our people while contributing to the Army’s efforts to operate more sustainably.

Warren Webster, DIO MPP Army Programme Director, said:

The handover of new single living accommodation at Kendrew Barracks is another milestone in our work to provide quality, sustainable infrastructure for the Army. We continue to learn from data gathered from these new buildings to improve their environmental credentials and the lived experience, while delivering better value for money.

Lt Col Jim Turner, Deputy Commander of Kendrew Barracks, said:

The new accommodation at Kendrew Barracks has been delivered to an impressive standard and will provide a modern, comfortable home for our soldiers and officers. The wellbeing of our people is a vital component of military capability, and we look forward to seeing the blocks fully occupied in the coming weeks.

Simon Rawson, Volumec Ltd Chief Executive Officer, said:

We see this project as a real testament to what can be achieved through genuine collaboration, along with shared vision, commitment, and trust. This has, without doubt, been one of the most rewarding projects to have been involved with. We are all so proud of the end product and to have played our part in delivering 126 much-needed modern living spaces.

DIO and Volumec are building another two SLA blocks for the Army at Wattisham and Weeton Barracks, with construction due to complete later this year.
Work out how to redeem creative industry expenditure credits
Source: gov.uk (2025-05-21)

Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.

Before you work out how to redeem the value of your expenditure credits and the payable credit you can claim, you should check if your company qualifies for the expenditure credits (https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs).

Watch a video on how to redeem the value of expenditure credit.

How to redeem the value of the Creative Expenditure Credit? (https://www.youtube.com/watch?v=-oc8BFk-6WA)

Before you start

If your period of account is over 12 months long, you will need to split it into 2 or more accounting periods, of up to 12 months each. You need to complete a separate calculation for each accounting period.

To use the online calculator you’ll need the:
- accounting period start and end dates
- total amount of expenditure credit surrendered by a group member, if any
- withheld amounts brought forward from previous accounting periods, if any
- total amount of expenditure credit for the accounting period (https://www.gov.uk/guidance/work-out-creative-industry-tax-relief-or-expenditure-credits-for-your-production), including any additional credit for visual effects costs
- amount of Corporation Tax liability for the accounting period, if any
- amount of outstanding Corporation Tax liabilities for other accounting periods, if any
- amount of credit you want to surrender to group members
- amount of any other outstanding tax liabilities you have, for example VAT or PAYE
Start now (https://www.tax.service.gov.uk/guidance/work-out-how-to-redeem-creative-industry-expenditure-credits/start/question/company-name)
Millbray Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Millbray Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Lister Wilder 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 Lister Wilder 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 Lister Wilder 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
- 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.
Ms P Pennie v Glasgow City Council: 120150/2008
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Ms P Pennie v Glasgow City Council: 120150/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67c872a8696e4984ea4cf28f/120180.2008_Ms_P_Pennie_V_Glasgow_City_Council.pdf).
Mr N Andreoli v Ion Ambulance: 3300082/2025
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr N Andreoli v Ion Ambulance: 3300082/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d3b81ee65dc716bfb1dcc8/Mr_N_Andreoli_v_Ion_Ambulance_-_3300082-2025_-_Judgment.pdf).
Monitoring air quality and dust on the HS2 Phase One route (January 2025)
Source: gov.uk (2025-03-19)

Monthly air quality monitoring reports for HS2, taken within local authorities along the Phase One (London to West Midlands) route.

The reports contain monitoring data and interpretative results, including a summary of the construction activities occurring. This covers any complaints received, data recorded over the monitoring period, any periods which exceeded agreed trigger levels and the results of any investigations. Where High Speed Two (HS2) works have been identified as the source, the reports include actions taken to resolve the issue and to prevent a recurrence.

HS2 Ltd and its contractors are required to undertake air quality and dust monitoring, and produce monthly reports, to comply with the Code of Construction Practice (CoCP). The reports are specific to each local authority area along the Phase One route.

The CoCP forms part of the Environmental Minimum Requirements (EMRs). The EMRs set out high-level environmental and sustainability commitments to be carried out during the planning and implementation of works along the Phase One route.
Ms A Day v Kent County Council: 2303891/2020
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Ms A Day v Kent County Council: 2303891/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/689a1073a6eb81a3f9b2e343/Ms_A_Day_v_Kent_County_Council_2303891-2020_so_jud_pub.pdf).
Product Safety Report: ESWING 4 Wheeled Electric Golf Scooter  (2510-0091)
Source: gov.uk (2025-11-21)

Product Safety Report for ESWING 4 Wheeled Electric Golf Scooter presenting a serious risk of fire.

Summary

Product: ESWING 4 Wheeled Electric Golf Scooter

Hazard: The product presents a serious risk of fire as the battery charger and power supply have not been manufactured to the required safety standards.

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

Product information

Hazard

The product presents a serious risk of fire as the battery charger and power supply have not been manufactured to the required safety standards. The product’s charger has not been assessed using the relevant UK conformity assessment procedures and has no valid documentation. If a fault were to occur, the battery may explode, and a fire may start. Improvements are also required to product marking and labelling.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2510-0091

Notified by: Local Authority Trading Standards
Man who raped and threatened woman has sentence increased
Source: gov.uk (2025-11-21)

A man who raped and threatened to stab a woman he had been watching for six months had his sentence increased following the Solicitor General’s intervention.

Brandon Smith (25) from Denton in Greater Manchester, had his sentence increased by four and a half years after his case was referred to the Court of Appeal under the Unduly Lenient Sentence scheme.

The court heard that Smith did not know his victim, but he had been watching her for six months and identified her route to work.

In the morning of 5 July 2024, Smith grabbed the victim on her morning commute and threatened to stab her if she made a noise. He then dragged her behind some bushes and raped her.

After the assault, Smith threatened to kill the victim’s mother if she said anything about his attack.

Smith denied his guilt throughout the trial, initially claiming he had never met his victim. Then, when forensic evidence made it clear that he had been in contact with the woman, he subsequently claimed she had consented.

Following a trial at Bolton Crown Court, he was found guilty on all five counts on 8 January 2025.

The Solicitor General Rt Hon Ellie Reeves MP said:

Brandon Smith’s attack and rape of a women in broad daylight after he had been watching her for months was utterly appalling.

This Government is committed to halving violence against women and girls and as Solicitor General, I am focussed on protecting women and girls. I welcome the court’s decision to increase Smith’s sentence and keeping a dangerous sexual predator off our streets.

On 30 April 2025, Brandon Smith was sentenced to 12 years and six months’ imprisonment with a license extension of three years, for rape, assault by penetration and sexual assault at Bolton Crown Court. A consequential restraining order was also imposed.

On 21 November 2025, Smith’s sentence was increased to 17 years with a license extension of three years, after it was referred to the Court of Appeal under the Unduly Lenient Sentence scheme.
13 Queens Gate Gardens, London, SW7 5LY: LON/00AW/LDC/2025/0672
Source: gov.uk (2025-05-07)

Residential Property Tribunal decision of Deputy District Judge Samuel dated 6 May 2025.

Read the full decision in 13 Queens Gate Gardens, London, SW7 5LY: LON/00AW/LDC/2025/0672 (https://assets.publishing.service.gov.uk/media/681a17ab386c17c856f17336/13_Queens_Gate_Gardens_-_s20ZA_-_Decision_6_May_2025.pdf).