theodi/ndl-core-corpus huggingface dataset:
Inquiry into the Southport attack begins today
Source: gov.uk (2025-04-07)

The Home Secretary announces the first phase of the Southport Inquiry starts today and appoints Rt Hon Sir Adrian Fulford as chair.

The Home Secretary, Yvette Cooper has announced that the first phase of the Southport Inquiry will start today.

The Home Secretary previously announced in January 2025 that an inquiry would be launched following the conviction of the perpetrator of the 2024 Southport attack, to examine what went wrong in this horrific case and how services should respond to fixated youth violence.

Sir Adrian Fulford has been appointed as the chair following consultation with the victims and families of those killed or affected by the attacks and plans to travel to meet them as a first priority.

This follows the Prime Minister’s commitment to leave no stone unturned in uncovering how this attack happened and to not let any institution of the state deflect from their failure.

Home Secretary, Yvette Cooper said:

The brutal murder of three young girls: Bebe, Elsie and Alice in Southport was an unimaginable tragedy – we owe it to their families, and all those affected on that terrible day to quickly understand what went wrong, answer difficult questions and do everything in our power to prevent something like this from happening again.

The Southport Inquiry will provide insights into any failings that allowed a young man with a previous history of violence, to commit this horrendous attack.

Sir Adrian Fulford will bring a wealth of legal and criminal justice expertise to this role, and I am pleased he has agreed to chair the inquiry.

The inquiry will be statutory. This follows representations made by families and victims of the attack and means the Inquiry has all the necessary legal powers to receive evidence and hear witness testimony effectively.

It will take place in 2 phases. The first will thoroughly investigate the circumstances surrounding the attack and the events leading up to it. This will include examining an overall timeline of the perpetrator’s history and interactions with various public bodies including criminal justice, education, social care, and healthcare, as well as decision-making and information-sharing by local services and agencies.

The second is expected to examine the wider issues of children and young people being drawn into extreme violence.

Sir Adrian Fulford will bring an impartial and extensive legal background, particularly on issues relating to policing and the criminal justice system.

He is a retired Lord Justice of Appeal and former judge of the International Criminal Court 2003 to 2012. Previously, he was the Vice-President of the Court of Appeal (Criminal Division) in 2019 and was the first Investigatory Powers Commissioner between 2017 to 2019.
CTM08560 - Corporation Tax: management expenses: timing of relief - periods from 1 April 2004
Source: gov.uk (2025-07-17)


CTA09/S1224

FA04 changed the timing of relief for expenses of management. For accounting periods up to 31 March 2004, relief was only available for expenses which had been 'disbursed for' the accounting period. Broadly it meant that the expenses must have been be paid out.

For periods starting on or after 1 April 2004, expenses are eligible for relief in the periods to which they are referable. The period to which an expense is referable is defined CTA09/S1224.

The change from the disbursed (paid) basis for relief also led to the introduction of a rule reversing deductions where appropriate. In some instances the rule create a miscellaneous income charge. See CTM08570 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08570).

Broadly, the timing rule now follows the accountancy treatment, so that the expenses are deductible in the accounting period in which they are debited (defined at CTA09/S1255) in a company's accounts, provided those accounts are drawn up in accordance with GAAP. This rule is subject to any specific statutory timing rules for particular types of expenditure, for example CTA09/S1249.

Where the company’s accounts for a period of account coincide with an accounting period, expenses debited in those accounts are referable to that accounting period.

Where a period of account does not coincide with an accounting period, for example where the company draws up accounts for a period of account of more than 12 months, CTA09/S1225 (2) and (3) apply. In such a case the expenses are apportioned between the periods on a time basis unless that would give an unreasonable or unjust result, in which case a just and reasonable method is to be used.

Expenses may have been brought into account for a period of account but the accounts may not be drawn up in accordance with GAAP, perhaps in a territory where GAAP is not applied. Expenses of management are then referable to an accounting period to the extent that they would have been referable to that period if the accounts had been drawn up in accordance with GAAP (CTA09/S1226).

Where there is an accounting period but no accounts are drawn up for the company the amounts referable to the period are those that would have been referable to it, assuming a period of account coinciding with the accounting period, and the expenses would have been allowed in those accounts in accordance with GAAP if accounts had been drawn up (CTA09/S1227).
H Grewal v Dumbledore Dental Care Ltd: 6002869/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in H Grewal v Dumbledore Dental Care Ltd: 6002869/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67c994888247839c255ae3a3/H_Grewal_-vs-_Dumbledore_Dental_Care_Ltd_-_6002869.2024_-_Judgment.pdf).
DHSC group accounting manual 2024 to 2025
Source: gov.uk (2025-06-24)

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:
- integrated care boards
- NHS trusts
- NHS foundation trusts
- arm’s length bodies
The GAM is approved by the HM Treasury financial reporting advisory board (https://www.gov.uk/government/groups/financial-reporting-advisory-board-frab). It’s based on the 2024 to 2025 Government Financial Reporting Manual (https://www.gov.uk/government/publications/government-financial-reporting-manual-2024-25).
Resetting the business rates retention system from 1 April 2026
Source: gov.uk (2025-11-20)

Publication outlining the delivery of the reset of the business rates retention system as part of the Fair Funding Review 2.0.

This document sets out how the government plans to deliver a reset of the business rates retention system from 1 April 2026 as a core part of the government’s Fair Funding Review 2.0 (https://www.gov.uk/government/consultations/the-fair-funding-review-20) to better align local government funding with need.

This publication covers, in detail, the key considerations related to the delivery of the business rates reset ahead of the 2026 to 2027 local government finance settlement. The contents of the document are intended to assist local government in understanding of how the reset will be delivered, and should help local authorities to incorporate the impacts of the reset into their future financial planning.

This calculator helps local authorities to understand how an estimate of their 2025/26 business rates income has been calculated for the purposes of Fair Funding Review 2.0 transition policy.
Evaluation of Clear, Hold, Build
Source: gov.uk (2025-01-23)

This report presents the findings of an evaluation of Clear, Hold, Build as part of a national roll out across England and Wales.

Clear, Hold, Build (CHB) is a place-based, 3-phase operational framework designed by the Home Office to reduce serious and organised crime (SOC) threats and crime levels in high-harm local areas and tackle the drivers of crime to prevent this harm returning. It relies on effective neighbourhood policing and partnership working, providing a model to coordinate and connect existing capabilities from across police, statutory and non-statutory agencies as part of a whole-system approach.

The framework was first piloted in West Yorkshire in 2020 before being expanded to 6 other police forces in 2021 and 2022. In early 2023, a national rollout of CHB was announced, with CHB operational in 41 of the 43 territorial police forces in England and Wales by October 2024.

The evaluation included an impact and process evaluation. The impact evaluation measured the effect of CHB on police recorded crime and community perceptions via a survey, whilst the process evaluation explored how CHB was implemented and the factors affecting the set-up and delivery of CHB through interviews and surveys.

Overall, the evaluation found statistically significant evidence that CHB had a positive impact on crime when implemented as intended and in the right contexts. Though there was no evidence that it improved community perceptions, low sample sizes and limited progress through the Build phase reduce confidence in these findings. Findings from the process evaluation showed that police and partners valued CHB for the framework it provides in embedding a multi-agency approach to tackling SOC, though resourcing issues and, in some cases, lack of buy-in were key challenges to implementation.

The findings from the evaluation provide recommendations for designing and delivering CHB in the future.
G Wickstead v INTO Newcastle University LLP: 2500666/2024
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in G Wickstead v INTO Newcastle University LLP: 2500666/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67e3c729dcd2d93561195bcb/G_Wickstead_v_INTO_Newcastle_University_LLP_2500666-24_Judgment.pdf).
Income Dynamics statistics
Source: gov.uk (2025-05-01)

Income Dynamics statistics provide information on changes in income over time and rates of persistent low income.

Next release

The next release of Income Dynamics statistics will be published in March 2026.

Income Dynamics provides estimates of the rates of persistent low income and of income mobility. An individual is classed as being in persistent low income if they are in low income in at least 3 out of 4 years.

Income Dynamics also provides estimates of mobility across the income distribution. This includes low income entry and exit rates rates, and analysis of how different income, employment and demographic events are linked to these low income entries and exits.

The Income Dynamics publication is based on Understanding Society, a longitudinal survey run by the University of Essex.

Find future release dates in the statistics calendar (https://www.gov.uk/search/research-and-statistics?keywords=income+dynamics&content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-work-pensions&order=release-date-oldest) and more about Department for Work and Pensions (DWP) statistics on the Statistics at DWP page (https://www.gov.uk/government/organisations/department-for-work-pensions/about/statistics).
Academies chart of accounts and automating the accounts return
Source: gov.uk (2025-10-01)

Financial data structure and guide for automating academy trust financial returns.

This guidance is for academy trusts.

The academies chart of accounts is the Department for Education’s (DfE) standard for financial data that underpins the academies accounts return and budget forecast return.

The ‘guide to adopting the academies chart of accounts’ explains how to use the academies chart of accounts.

The ‘academies chart of accounts’ spreadsheets provide the account codes and show how they map to DfE’s financial returns.

The ‘account codes guidance’ shows what should be included in the account codes.

You can use automated technology to submit trial balance data from the academies chart of accounts directly to DfE. We will then use it to pre-populate:
- a large percentage of your accounts return
- draft financial statements
- one third of the budget forecast return
The ‘detailed user guide’ and ‘quick automation guide’ explain how this works and how to do it.

You can use the ‘draft trust financial statement template’ to populate the document manually.

The academies accounts return is now open to submit data for 2024 to 2025 and trusts who can use automation technology are also now able to send their data directly into the form.

The deadline for submission is 28 January 2026.

Academies accounts return login (https://services.signin.education.gov.uk/)

Webinars, workshops and Q&A sessions

We host webinars and dial-in sessions on Eventbrite. You can view planned sessions and book your space at DfE academies chart of accounts and automation (https://www.eventbrite.com/cc/dfe-academies-chart-of-accounts-and-automation-3638869).

Further enquiries

Academies chart of accounts or automation

For queries about the academies chart of accounts or automation, contact us via the customer help portal (https://customerhelpportal.education.gov.uk/). Put either ‘Academies chart of accounts’ or ‘Automation/API’ at the top of your enquiry, as appropriate.

Financial management software provider

For queries about financial management software providers, contact us via our support service (https://fms.providerhelp.education.gov.uk/hc/en-gb).
Mr J Lawes v Fleet Maritime Services (Bermuda) Ltd: 1600049/2022
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Mr J Lawes v Fleet Maritime Services (Bermuda) Ltd: 1600049/2022 - Reserved Preliminary Judgment (https://assets.publishing.service.gov.uk/media/63b40df5d3bf7f36ae975a75/Mr_J_Lawes_-V-_Fleet_Maritime_Services_Bermuda_Ltd_1600049.2022_-__PH_Judgment.pdf).

Read the full decision in Mr J Lawes v Fleet Maritime Services (Bermuda) Ltd: 1600049/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/692859a0b3b9afff34e96151/1600049.2022_J_S_Lawes_v_Fleet_Maritime_Services__Bermuda__Ltd_Judgment.pdf).
Fishing regulations: The Blue Book
Source: gov.uk (2025-07-30)

The Blue Book is a single collection of UK and EU laws.

The Marine Management Organisation (MMO) tries to maintain The Blue Book with up-to-date legislation but cannot guarantee that it is up to date at all times. The legislation and documents may have been updated since the links above were published. The Blue Book does not contain comprehensive UK legislation applicable to Welsh, Scottish and Northern Irish waters.

Legislation in the blue book is not currently available in consolidated versions. To check current wording, you will need to cross reference the legislation you are reviewing with any amendments made by other Statutory Instruments or Acts. If a piece of legislation is known to have been amended links have been included to the amending Statutory Instrument or Act.

Section AA: Statutory Instruments amending Retained EU legislation

Section A: Principal acts relating to sea fishing

Section B: Access to British fishery limits

Section C: Legislation applicable in Welsh and Northern Irish zones

Section D: Illegal, unreported and unregulated (IUU) legislation

Section E: Technical measures for the conservation of fisheries resources ‎

Section F: Total allowable catch (TAC) and quota regulations

Section G: Deep Water and highly migratory species regulations

Section H: Control measures

Section I: Licensing regulations

Section J: Marine environmental protection and habitats regulations

Section K: UK-EU trade and cooperation agreement

Section L: Miscellaneous

Contact

For specific advice please contact your local MMO office (https://www.gov.uk/contact-local-marine-management-organisation).
Mr D Sneddon v Tillicoultry Quarries Ltd: 8001933/2024
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Mr D Sneddon v Tillicoultry Quarries Ltd: 8001933/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68075f3a3bdfd1243078e692/Mr_D_Sneddon_v_Tillicoultry_Quarries_Limited_-_8001933.2024_-_Judgment__xx-xxxx-xxxx.pdf).
Apply to make decisions on someone's behalf as a deputy: Form COP1
Source: gov.uk (2025-05-28)

Use this form to apply for a Court of Protection order to become a deputy to make financial or welfare decisions for someone else.

Find out how to submit your form (https://www.gov.uk/become-deputy).

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:

Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.

Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.

Save the form (in your ‘documents’ folder, for example).

Open Adobe Reader and then select the saved form.

If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Hereford Cathedral School
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 Hereford Cathedral School 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 Hereford Cathedral School recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Charities
We also pledge the following:

Providing the Educational Continuity Allowance fee remission; supporting local service personnel, when possible; and Ensuring that the pupils of military families receive the best possible pastoral care.

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.
Export primates to Belgium: certificate 9087
Source: gov.uk (2025-11-18)

Apply online to export primates to Belgium.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/691c981e5a253e2c40d70700/9087NFG.pdf).

Download a specimen certificate Export primates to Belgium: EHC 9087, version 1 (https://assets.publishing.service.gov.uk/media/691c98110dcbf6343e9a29b2/9087EHC_V1.pdf).

2. Apply online

You’ll need:

a Government Gateway account

a Defra account

If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/9087EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:

see the status of your applications

always use the latest version of the EHC

copy existing applications

Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/691c981e5a253e2c40d70700/9087NFG.pdf).

Download and fill in Export primates to Belgium: EHC 9087, version 1 (https://assets.publishing.service.gov.uk/media/691c98110dcbf6343e9a29b2/9087EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Ms Steedman v East Lothian Council: 4102891/2018
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Ms Steedman v East Lothian Council: 4102891/2018 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/660e9df9a43d9100113af152/4102891.2018_-_Ms_Steedman_v_East_Lothian_Council_-_judgment.pdf).

Read the full decision in K Steedman v East Lothian Council: 4102891/2018 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680a381bbc942a09683a275b/4102891.2018_-_Karen_Steedman_v_East_Lothian_Council__Judgment_Issued_01.04.2025.pdf).
Free breakfast clubs  grant 2025 to 2026 academic year
Source: gov.uk (2025-11-20)

Guidance for schools and local authorities on funding for the free breakfast clubs programme rolled out from April 2026

This guidance is for:

local authorities

school leaders

school teachers

governing bodies and their representatives

The government has committed to offering a free and universal breakfast club in every primary school.

The documents above set out the grant conditions and methodology which will cover the national roll out of this funding commencing from April 2026.

Conditions of grant

This guidance sets out the terms and conditions applied to the funding for eligible institutions that are delivering a free breakfast club as of April 2026.

Methodology

This guidance will help schools and local authorities understand how the grant is calculated for April 2026 to July 2026 and how it will be paid.

Payments and allocations

Payments will be made in multiple phases:

we will publish allocations for the fixed payment and start-up grant which will be made at the end of May 2026 for local authorities and beginning of June 2026 for academies. This will also contain the arrears payment for spring term for schools from the early adopter scheme

a further payment in arrears will be made at the end of October 2026 for local authorities and beginning of November 2026 for academies. This will also contain the upfront payment for the autumn term in the next grant period

Further details

If schools have any questions about delivering their breakfast club, please reach out to us via the programme’s help portal. (https://free-breakfast-clubs.education.gov.uk/contact-us/)

Further information is also available in our guidance for breakfast clubs early adopters grant 2025 to 2026 (https://www.gov.uk/government/publications/breakfast-club-early-adopters-grant-2024-to-2025-academic-year)
CMA Annual Plan 2025 to 2026
Source: gov.uk (2025-03-27)

The CMA’s annual plan for 2025 to 2026 sets out an ambitious programme of work to support economic growth and long-term prosperity for the UK.

The Competition and Markets Authority (CMA) is the UK’s lead competition and consumer authority.

Our Annual Plan for 2025 to 2026 sets out how we will prioritise action to drive growth and investment whilst fulfilling our core purpose to promote competition and protect consumers.

This will include:

improving key aspects of how we work, driving greater pace, predictability, proportionality and improved process

supporting the UK government’s Industrial Strategy, using our powers to drive growth and unlock investment

using new powers under the Digital Markets, Competition and Consumers Act to unlock opportunities for growth across the UK digital economy and the wider economy; and enhance consumer confidence by supporting business compliance and tackling poor corporate practices

Press release: CMA’s Annual Plan to drive growth by promoting competition, protecting consumers and enhancing business and investor confidence (https://www.gov.uk/government/news/cmas-annual-plan-to-drive-growth-by-promoting-competition-protecting-consumers-and-enhancing-business-and-investor-confidence)
Seamen arriving in the UK: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on considering applications from seamen arriving in the UK.

UK Visas and Immigration guidance on how staff make decisions about applications from seamen arriving in the UK as operational crew of a ship or as passengers coming to join a ship as operational crew.
Enforced Disappearances: Joint Statement to the OSCE, September 2025
Source: gov.uk (2025-09-11)

The UK and others condemn Russia’s widespread and systematic violations of international law, including enforced disappearances in Ukraine.

Thank you, Chair.

I am delivering this statement on behalf of Canada, Iceland, Liechtenstein, Norway, and the United Kingdom.

The 30th of August marked the annual International Day of the Victims of Enforced Disappearances. As such, at today’s Permanent Council, we would like to reaffirm our strong condemnation of enforced disappearances.

Enforced disappearance is inexcusable and despicable, wherever and whenever it takes place in our region. We continue to call for an end to this serious human rights violation and recall the OSCE commitments we all made in adopting the 2020 Tirana Ministerial Council Decision on the Prevention and Eradication of Torture and other Cruel, Inhuman or Degrading Treatment or Punishment.

We are deeply concerned by the continued use of enforced disappearances by the Russian Federation in Ukraine. In July this year ODIHR’s Seventh Interim Report on reported violations of international humanitarian law and international human rights law in Ukraine documented continuing, widespread and systematic violations of international humanitarian and human rights law by Russia, including enforced disappearances.

In their report ODIHR found that civilians in Russian-occupied territories were arbitrarily detained, held incommunicado, and subjected to torture and ill-treatment. The report included testimony about cases of arbitrary detention and enforced disappearances in both late 2024 and early 2025.

We call on Russia to cease these practices, to release all those unlawfully detained, and to provide information on the whereabouts of those who have been forcibly disappeared.

In closing, we jointly reaffirm our commitment to ending enforced disappearances. We remember the victims and survivors of enforced disappearances and stand in solidarity with their families and loved ones, in Ukraine, across the OSCE region and globally.

Thank you.
Home Straight Partnership 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 Home Straight Partnership 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 Home Straight Partnership 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
- Flexible Leave For Spouses
- 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.
VATRESNI6100 - Assurance at the retailer: Assessing the need for an assurance visit
Source: gov.uk (2025-12-05)


Forms rejected by customs officers

For forms rejected by customs officers follow guidance for rejected forms at VATRESNI4150. A Customer Compliance Manager (CCM) is responsible for each of the large retailers. Where there is no CCM the form should be sent to the regional risk manager. The risk team will decide whether a special visit to the trader is necessary or whether the matter can be dealt with on a subsequent assurance visit, or contact RIS.

Points to bear in mind in assessing the need for a visit

Where the forms are rejected because the retailer has not complied

For example where:
- the traveller is not an entitled person,
- tax is not charged at the time of the supply,
- services or zero-rated goods are included, or
- a form is inadequately completed,
this suggests that the retailer’s procedures are at fault, or not adequately implemented. For some retailers you may not receive enough rejected VAT 407(NI)s to show a pattern, in which case you should discuss each rejection with the retailer on your next visit to identify what action is needed. However, you may receive enough rejected forms to identify a pattern. This may be strong enough to indicate an immediate need to visit the retailer to deal with a particular problem.

Where the forms are rejected because the traveller has not complied

For example where:
- goods not produced at departure, or
- departure is more than three months after purchase,
and these incidents are occurring frequently, you should check that the retailer alerts customers to the need to depart within the time limit, and to keep the goods with their hand luggage rather than in checked-in baggage. Don’t forget that the retailer has no direct control over the traveller’s actions, but check whether there are adequate store signs, leaflets, verbal explanations. An absence of appropriate literature may indicate a communication problem. Once a visit has been made and the forms have been dealt with, rejected forms that have not been endorsed as suspect by the Customs officer can either be returned to the retailer (suitably cancelled) or destroyed.
Worcestershire Medal Service 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 Worcestershire Medal Service 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 Worcestershire Medal Service 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
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.
RH10 9BD, Digital Realty (UK) Limited: environmental permit issued – EPR/EP3022ST/A001
Source: gov.uk (2025-06-09)

View the permit issued for Crawley Data Centre Campus, Crawley under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: Digital Realty (UK) Limited
- Installation name: Crawley Data Centre Campus
- Permit number: EPR/EP3022ST/A001
Mr D Willis Morgan v Abacus Taverns Ltd: 3301402/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr D Willis Morgan v Abacus Taverns Ltd: 3301402/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/689c91829a65499b446361da/Mr_D_Willis_Morgan_v_Abacus_Taverns_Limited__3301402.2024_strike_out_Judgment_.pdf).
1-12 Glovers Court, North Park Road, Kirby, Liverpool, L32 2DP: MAN/00BY/LDC/2023/0013
Source: gov.uk (2025-06-24)

Northern Region Judge S Moorhouse LLB and Tribunal Member Mr J Platt FRICS Sitting on 4 October 2023

Read the full decision in 1-12 Glovers Court, North Park Road, Kirby, Liverpool, L32 2DP: MAN/00BY/LDC/2023/0013 (https://assets.publishing.service.gov.uk/media/681c93e2e26cd2f713d870b4/MAN00BYLDC20230013_1__12___Glovers_Court_decision.pdf)
NG24 2ER, Bakkavor Foods Ltd : environmental permit issued -  EPR/KP3332GH/V004
Source: gov.uk (2025-01-29)

View the permit  issued for Newark Dessert Factory, Newark under the Industrial Emissions Directive.

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

This decision includes the permit, decision document for:
- Operator name: Bakkavor Foods Ltd
- Installation name: Newark Dessert Factory
- Permit number: EPR/KP3332GH/V004
HMAG150901 - Excise duty points: excise goods that are unlawfully imported into Great Britain
Source: gov.uk (2025-05-30)


The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP).

This section applies when excise goods are unlawfully imported into Great Britain and are not subject to the Dansk ruling. In other words, the business failed to meet their obligations under customs legislation for importing excise goods into Great Britain and this is treated as an irregular importation under regulation 6(1)(d) for excise duty purposes. It does not cover a situation where the excise goods have been lawfully imported into Great Britain.

However, before taking any action regarding the excise duty you are advised to consult officers with international trade experience to confirm the importation was unlawful and establish whether any other import duties are due as well as the excise duty. In some cases, it may be appropriate that the excise duty is notified on a C18 Post Clearance Demand Notice instead of being separately notified on an EX601 excise duty assessment form.

For further guidance on importing excise goods (including the Dansk ruling), please see HMAG70000.

Excise duty point

Where there is a release for consumption under regulation 6(1)(d), an excise duty point arises under regulation 5. The excise duty point is the time the goods are charged with duty at importation.

Person/s liable to pay the duty

The person/s liable to pay the duty when there is a release for consumption under regulation 6(1)(d) are shown in regulation 12.

In the case of an irregular importation, any person involved in the importation is liable to pay the duty under regulation 12(2). This will fall on the person you consider is the main person involved in the irregular importation which could be the importer, the import agent, the haulier and/or the owner of the goods.

Under regulation 12(3), where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty with the person liable under regulation 12(2).

Please note, that the notification procedure in this case is different. Where several parties are liable for payment of the duty under regulations 12(2) and 12(3) they shall be jointly and severally liable for the duty. In this case, only one excise duty assessment should be raised but this should be notified to everyone with a liability to pay the duty. You can find more information at: Liability including joint and several liability: more than one person with primary liability (https://www.gov.uk/hmrc-internal-manuals/excise-assessments-interim-guidance/eaig3400)

You should also ensure that you have discussed this with customs policy before sending out an excise duty assessment.
CH204010 - How to do a compliance check: notebooks for compliance checks: introduction
Source: gov.uk (2025-05-22)


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

This guidance should be followed by all staff carrying out civil compliance checks. If you are using a tablet or laptop follow the guidance at CH204100 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch204100).

If you are making handwritten notes, you must use a notebook for
- VAT
- International Trade
- Excise duties
- Environmental Taxes.
The use of notebooks is not mandatory for direct taxes but where the business has agreed that direct tax caseworkers should use notebooks then this guidance must be followed.

If the use of notebooks has not been agreed by the business then caseworkers must follow the guidance for notes of meeting at CH204510 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch204510).

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

Notebooks are used by caseworkers to record the work they have undertaken either at a customer’s premises or at the office. This includes meetings held with the person or their representative. The policy relating to use of the notebooks by caseworkers is the responsibility of COPS Process Guidance and Letters (PGL).

When using notebooks in the course of your compliance checks you must follow the rigorous procedures around their use because you may need to
- access the original notes taken at the time of the compliance check, and
- be able to understand them some time after they were made.
Notebooks may be called upon as evidence for a review, appeal, tribunal or court case and you must be prepared to demonstrate to the Tribunal the integrity of your original notes, see CH204080 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch204080).

The completion and management assurance of notebooks must be of a high standard.

The main record of your compliance check should be held in Caseflow or other case management system.

Aide memoires

If you use an aide memoire with standard questions to assist you during a compliance check or meeting you must record responses to questions in your notebook. Responses should not be recorded on the aide memoire.

A copy of the aide memoire must be retained as part of the audit trail and an electronic copy should be stored in Caseflow or other case management system.

Where standard aide memoires are adapted to fit the compliance check they must be retained.
Flat 603 Beckett Court 13 Mast Street Barking Essex IG11 7PF : LON/00AB/LSC/2024/0761
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Judge Mr I B Holdsworth FRICS and Mr S Wheeler MCIEH, CEnvH  on 11 November 2025

Read the full decision in Flat 603 Beckett Court 13 Mast Street Barking Essex IG11 7PF : LON/00AB/LSC/2024/0761 (https://assets.publishing.service.gov.uk/media/69132be37a0ccd6a3aad7f60/Flat_603_Decision.pdf).
Apply for a declaration about whether a named person is the parent of another named person: Form C63
Source: gov.uk (2025-07-30)

Use this form to ask the court to determine someone's parentage and to give your summary of why you think your application is necessary.

When you apply, include a copy of the birth certificate of the person whose parentage is in question (unless the court has directed otherwise).

Check court and tribunal fees (https://www.gov.uk/court-fees-what-they-are) and find out if you can get help with fees (https://www.gov.uk/get-help-with-court-fees).

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.