theodi/ndl-core-corpus huggingface dataset:
Cambridgeshire Chamber of Commerce
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 Cambridgeshire Chamber of Commerce 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 Cambridgeshire Chamber of Commerce 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.
Mr C Campbell v Hiver Beers Ltd: 2302206/2025
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr C Campbell v Hiver Beers Ltd: 2302206/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68dbd737c487360cc70c9f50/Mr_C_Campbell_v_Hiver_Beers_Ltd_2302206-2025_Judgment.pdf).
Warning notices to academies in the North West
Source: gov.uk (2025-12-05)

Notices issued to academy trusts following an Ofsted inspection at an academy.

Notices from Vicky Beer, Department for Education (DfE) Regional Director for the North West (https://www.gov.uk/government/people/vicky-beer), to academy trusts about academies causing concern.

The guidance on support and intervention in schools (https://www.gov.uk/government/publications/schools-causing-concern--2) provides details on the action that regional directors may take when academies are underperforming or have weaknesses in safeguarding, governance or financial management.

A spreadsheet listing all notices about underperformance issued to academy trusts (https://www.gov.uk/government/publications/list-of-letters-to-academy-trusts-about-poor-performance) is also available.

Notices and letters published before September 2022 are available in a separate collection of legacy notices (https://www.gov.uk/government/collections/letters-to-academies-about-poor-performance).
DMBM404150 - Interest: handling interest objections and enquiries: DTO action: sending cases to the IRU
Source: gov.uk (2025-09-04)


Some content of this manual is being considered for archiving. If there is content you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know as soon as possible.

Before sending a case to the IRU, consider the following:
- does the customer have other concerns over and above the interest? If so, you should deal with them and reply to the customer on those aspects of the case. The IRU will only look at a customer’s concerns about interest, not the handling of the underlying tax. But don’t delay sending your papers; make a duplicate set of papers to send while you handle the other issues.
- don’t tell the customer that you have sent the case until your submission is accepted and once submitted, continue to update the customer regularly with the progress of their case. You will either be contacted with details of the IRU reference and an expected reply date, or any incomplete or unacceptable cases will be returned to you for remedial action. Never give a customer an expectation that we will cancel interest.
- if the disputed interest hasn’t already been paid, make sure you stop recovery action before sending your papers. Objections will be considered even if the interest has not been paid, as long as the underlying tax is cleared and the interest charge is final. For registered complaints we will usually review the case at an earlier stage if it will help to resolve the complaint.
- consider whether you need a report from another office to get the full picture. For example, a Debt Resolution Team might have to include a report from a Processing or Compliance Team if it appears that their handling of the underlying tax has played a part in creating an excessive interest charge. The IRU my have to return a case to you if you haven’t sent everything needed to carry out the review.
- in some instances, another office may be better suited to handle the objection locally, if the underlying concerns fall within their area of expertise. You should liaise with them to decide who is best placed to deal with the customer’s concerns and pass then the papers when they agree to take it on.
The submission forms can be found on the Interest Review Unit’s intranet page.
HMRC late payments interest rates to increase from 6 April 2025
Source: gov.uk (2025-03-27)

HMRC interest rates for late payments will be increased by 1.5% for all taxes from 6 April 2025.

The HMRC interest rates for late payments will be increased by 1.5% for all taxes from 6 April 2025 following a change in legislation.

This increase was announced at Autumn Budget 2024 and the change will take effect from 6 April 2025.

Information on the interest rates for payments (https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments) will be updated shortly.

How HMRC interest rates are set

HMRC interest rates are set in legislation and are linked to the Bank of England base rate.

Late payment interest was set at base rate plus 2.5%. From 6 April 2025 this will increase to base rate plus 4.00% for most taxes.

Repayment interest is set at base rate minus 1%, with a lower limit - or ‘minimum floor’ - of 0.5% and remains unchanged.

The differential between late payment interest and repayment interest is in line with the policy of other tax authorities worldwide and compares favourably with commercial practice for interest charged on loans or overdrafts and interest paid on deposits.

The rate of late payment interest encourages prompt payment and ensures fairness for those who pay their tax on time, while the rate of repayment interest fairly compensates taxpayers for loss of use of their money when they overpay.
Right to Buy cases: First-tier Tribunal Property Chamber (Residential Property) (T546)
Source: gov.uk (2025-04-07)

What happens if a local housing authority or registered social landlord denies your Right to Buy (RTB) request and you want to apply to the tribunal.

You can also read the online guide if you need to solve a residential property dispute (https://www.gov.uk/housing-tribunals).

Find out more about the First-tier Tribunal (Property Chamber) (https://www.gov.uk/courts-tribunals/first-tier-tribunal-property-chamber).
Ofsted workforce management information: 2025
Source: gov.uk (2025-11-25)

Data showing the number of staff employed at different grades in Ofsted and paybill information.

Information about Ofsted’s workforce and paybill costs, published monthly for transparency.

See workforce management information for 2024 (https://www.gov.uk/government/publications/ofsted-workforce-management-information-2024).
TPMG 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 TPMG 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 TPMG 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Discounts
- UK Wounded, Injured And Sick
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.
MTT55550 - Administration: Compliance: Appeals: Reviewing an appeal
Source: gov.uk (2025-08-05)


HMRC can offer to review an appeal, and the appellant may accept up to 30 days from the date of the offer.

The appellant can request that It requires HMRC to review an appeal, in which case HMRC must do so.

A review cannot be requested or offered if:
- the appellant has already made a request on the same matter.
- HMRC has already offered a review of the same matter.
- the appeal has been notified to the Tribunal.
See ARTG4000 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4000) for guidance on reviews of tax decisions.

This is set out in paragraphs 57-59, schedule 14 to Finance (No.2) Act 2023.

HMRC offer to review

An HMRC offer to review must be made in writing and contain a statement of HMRC’s view of the matter.

If the offer is not accepted within the 30-day window, and the appellant has not referred the matter to the Tribunal, then HMRC’s view of the matter will be treated as though it were a settlement agreement (see MTT55540 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55540)). However, there is no right to withdraw as there is with a settlement agreement.

Review requested by appellant

If the request is valid, HMRC must provide the appellant of its view of the matter within 30 days from the day it received the request, unless a longer period is reasonable.

Review process

HMRC will decide the nature and extent of the review. In making this decision, HMRC must consider the steps it took to decide the matter and the steps any person took to resolve the disagreement about the matter.

The appellant may provide information during the review. HMRC must take this information into account if it is provided at a time that gives it reasonable opportunity to consider the information.

Concluding a review

Unless an extension is agreed, HMRC will notify the filing member of the conclusions of the review within 45 days of either:
- HMRC’s view of the matter (where the filing member requested a review), or
- HMRC receiving notification of the filing member’s acceptance of the offer (where HMRC offered the review).
The conclusion will be that the HMRC view is either upheld, varied, or cancelled.

The conclusion is to be treated as though it was part of a settlement agreement (see MTT55540 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55540)), except there is no right to withdraw. However, the appellant may notify its appeal to the Tribunal.

HMRC must notify the appellant of the conclusion and the reasoning for that conclusion within 45 days of the relevant day, unless another period is agreed.

Relevant day

The ‘relevant day’ is the day HMRC notified the appellant of its view of the matter or, if it offered the review, the day it received the acceptance of the offer.
Mr N White v SE Trains Ltd: 2208807/2022
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in Mr N White v SE Trains Ltd: 2208807/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68bebca4626205fb47f01d88/Mr_Nickque_White_v_SE_Trains_Ltd_-_2208807-2022.pdf).
Ask HMRC to transfer surplus Income Tax allowances
Source: gov.uk (2025-07-02)

Ask HMRC to transfer any unused Married Couple's Allowance or Blind Person's Allowance to your spouse or civil partner using form 575(T).

To tell HMRC that you want to transfer unused Married Couple’s Allowance or Blind Person’s Allowance to your spouse or civil partner, you can either:
- use the online form service
- fill in the form on-screen, print it off and post it to HMRC — read page 1 of the notes for details of the evidence you need to send when transferring Blind Person’s Allowance
You’ll need to sign in to use the online service. If you do not already have sign in details, you’ll be able to create them.

If you use the online form, you’ll get a reference number to track the progress of your form.

To fill in the form, you’ll need:
- the date of marriage or civil partnership
- your spouse or civil partner’s HMRC reference (this can be found on any letter or form they’ve had from their HMRC office)
- your spouse or civil partner’s National Insurance number (you’ll find this on your spouse or civil partner’s payslip, P60 or tax return)
- details of your income and deductions for this tax year
- details of the allowances you want to claim for this tax year
Guide to Environmental Indicator Framework assessments
Source: gov.uk (2025-12-01)

Guidance on interpreting the assessments within the Environmental Indicator Framework.

The Environmental Indicator Framework assessments provide consistent categories of historic change to help make comparisons across indicators and bring results together for a holistic picture across groupings such as Environmental Improvement Plan (https://www.gov.uk/government/collections/environmental-improvement-plan) goals.
Bovine tuberculosis (TB): public health management
Source: gov.uk (2025-07-15)

Guidance on managing the public health consequences of TB in cattle and other animals.

This content was originally produced by Public Health England (PHE). This content is now owned and managed by the UK Health Security Agency (UKHSA).

This revised guidance provides greater clarity and uniformity to the approach taken by local public health authorities in England when assessing the risk to people who have been in close contact with Mycobacterium bovis (M. bovis)-infected animals.

This guidance has been prepared by Public Health England (PHE) in consultation with Defra, Animal Health and Veterinary Laboratories Agency (AHVLA), the Food Standards Agency (FSA), Health and Safety Executive, the Chartered Institute of Environmental Health and the Department of Health.
Ms B Huckridge v Roust UK Ltd: 6008602/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms B Huckridge v Roust UK Ltd: 6008602/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6904dcecc0dc8f12484174cd/Ms_B_Huckridge_v_Roust_UK_Ltd_-_6008602-2024.pdf).
Mrs L Blake v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 2600844/2023
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mrs L Blake v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 2600844/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67d81f021d56337f06b11f5d/Mrs_L_Blake_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_2600844-2023__-_Judgment.pdf).
Negotiations update on an enhanced UK-Switzerland FTA
Source: gov.uk (2025-06-25)

The seventh round of negotiations on an enhanced Free Trade Agreement (FTA) with Switzerland took place in London between 5 and 13 June 2025.

Economic growth is our first mission in government and FTAs have an important role to play in achieving this. An enhanced trade agreement with Switzerland will support British businesses, back British jobs, and put more money in people’s pockets.

Switzerland is the UK’s 10th biggest trading partner and the UK-Swiss trade relationship was worth more than £45 billion in 2024. Services exports account for more than £18 billion of this, making Switzerland the UK’s 6th largest services export partner. This included over £700 million from Scotland and £1 billion from the North West in 2022. The trading relationship supported 130,000 services jobs across the UK in 2020.

An enhanced FTA with Switzerland aims to deliver long-term certainty for UK services firms, by locking in access to the Swiss market, guaranteeing the free flow of data and cementing business travel arrangements.

Provisional agreement was reached on a number of areas, including Rules of Origin, Dispute Settlement, Development, Consumer Protection, Anti-Corruption, and Animal Welfare.

Round 8 of negotiations is set to take place in Switzerland in Autumn 2025.

The government will only ever sign a trade agreement which aligns with the UK’s national interests, upholding our high standards across a range of sectors, alongside protections for the National Health Service.

Any organisations or individuals interested in speaking to the Department for Business and Trade about negotiations with Switzerland should do so by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).
Mr R Ling v Collection Pot Ltd and Others: 6019200/2025
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr R Ling v Collection Pot Ltd and Others: 6019200/2025 - Withdrawal (https://assets.publishing.service.gov.uk/media/6915d09fb49cc44345161753/Mr_R_Ling_v_Collection_Pot_Ltd_and_Others_6019200-2025_Judgment.pdf).
Flats 1-17, 60-61 Cheyne Walk, London, SW3 5LX: LON/00AW/LDC/2024/0666
Source: gov.uk (2025-04-04)

Residential Property Tribunal decision of Judge Shepherd dated 24 March 2025.

Read the decision in Flats 1-17, 60-61 Cheyne Walk, London, SW3 5LX: LON/00AW/LDC/2024/0666 (https://assets.publishing.service.gov.uk/media/67e17ed464220b68ed6a7038/Cheyne_Walk_dispensation_decision.pdf).
Mainstay Trust 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 Mainstay Trust 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 Mainstay Trust Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- 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.
Company Names Tribunal decision: Etempa Web Solutions Ltd
Source: gov.uk (2025-11-06)

Decision for applicant Etempa Solutions Limited registration number 16438779, applicant successful.

Application number 5440

Applicant Etempa Solutions Limited objected to the name used by Etempa Web Solutions Ltd under the Companies Act 2006.

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

Signed order

On the 31 October 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Etempa Web Solutions Ltd is changed to xx-xxxx-xxxx, Ltd.
Weighbridge Court, 301 High Street, Chipping Ongar, Essex CH5 9FD: CAM/22UH/LDC/2024/0611
Source: gov.uk (2025-03-07)

Eastern Region [Judge JR Morris]

Read the decision in full Weighbridge Court, 301 High Street, Chipping Ongar, Essex CH5 9FD: CAM/22UH/LDC/2024/0611 (https://assets.publishing.service.gov.uk/media/67bf2eae16dc9038974dbbb4/DECISION_Weighbridge_Court.20ZA.24.pdf)
Annex tables for English Housing Survey 2023 to 2024 headline findings on housing quality and energy efficiency
Source: gov.uk (2025-01-30)

Annex tables to accompany the English Housing Survey 2023 to 2024 headline findings on housing quality and energy efficiency.

These tables accompany the English Housing Survey 2023 to 2024 headline report on housing quality and energy efficiency (https://www.gov.uk/government/collections/english-housing-survey-2023-to-2024-headline-findings-on-housing-quality-and-energy-efficiency).
CH22256 - What is a working day
Source: gov.uk (2025-02-12)


A working day according to the LPP Dispute Resolution Regulations (SI 2009/1916) is any day except a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971.

The Act gives different dates for England & Wales, Scotland and Northern Ireland. All those dates are bank holidays for the purpose of calculating the deadline dates for the dispute resolution process.

As well as all Saturdays and Sundays, the following dates are not working days for the purposes of the dispute resolution process
- 1 January
- 2 January (or a substitute day if 2 January is a Saturday or Sunday) (only applicable in Scotland)
- 17 March (or a substitute day if 17 March is a Saturday or Sunday) (only applicable in Northern Ireland)
- Good Friday
- Easter Monday
- First Monday in May
- Last Monday in May
- 12 July (or a substitute day if 12 July is a Saturday or Sunday) (only applicable in Northern Ireland)
- The last Monday in August
- Christmas Day (or a substitute day if Christmas Day is a Saturday or Sunday)
- 26 December (or a substitute day if 26 December is a Saturday or Sunday)
SGSELSG1050 - FOREWARD - SPIRE
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 following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Electronic Licences

The Department for Business and Trade (DBT)’s Export Control Joint Unit (ECJU) issues electronic export licences.

Licences are issued through LITE and SPIRE. LITE currently accepts applications via the ‘apply for a standard individual export licence (SIEL)’ service.

Licences are stored on a secure online database.

HMRC and UK Border Force (UKBF) officers were issued passwords and access to the database for customs control purposes.

Intra EC Movements - This guidance is no longer extant

Exports from Great Britain to a destination outside the United Kingdom, the licensee must submit a customs declaration prior to export, quoting the number of this licence to the proper officer of HM Revenue and Customs when the listed items are presented to that officer for export or must comply with such alternative arrangements as are agreed with that officer.

Exports from Northern Ireland, for goods on the UK Military List, or dual-use items listed in Annex IV to Council Regulation (EC) No 428/2009, or civilian firearms exported under Directive 91/477/EEC or goods that could be used for torture or capital punishment listed in Regulation (EU) 2019/125, where no pre export customs declaration is required, the licensee must quote the number of this licence to the proper officer of HM Revenue and Customs* at least three working days before the date of the proposed export identifying a location where the listed items will be capable of inspection at any time during those three days, or shall comply with such alternative arrangements as are agreed with an officer of HM Revenue and Customs. * notifications should be sent to xxx@xxx.xx (mailto:xxx@xxx.xx).

Top of page (#Top)

SPIRE: Difficulties using SPIRE

If you have any difficulties using SPIRE or queries regarding SPIRE access then please contact the Export Control Joint Unit, Department for Business and Trade, Old Admiralty Building, Admiralty Place, London SW1A 2DY United Kingdom

Difficulties using LITE

Contact xxx@xxx.xx (mailto:xxx@xxx.xx) if you have difficulties using LITE.
A diplomatic solution is in the interests of all concerned. Even now, it is not out of reach.: UK statement at the UN Security Council
Source: gov.uk (2025-06-19)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the emergency UN Security Council meeting on Iran.

The UK reiterates its full support for the vital work of the IAEA. We thank the IAEA Director General and his staff for their continued professionalism, diligence and courage in these complex circumstances.

President, first, the United Kingdom is deeply concerned by the sharp escalation we have witnessed between Israel and Iran over the past week.

This is a dangerous moment for the entire region and further escalation is in no-one’s interest. Civilians must never be targeted and we deplore the loss of civilian life and offer our condolences. All parties must protect civilians and civilian infrastructure in line with international humanitarian law.

Restraint is vital to prevent further regional escalation and loss of life.

The United Kingdom supports Israel’s need to protect its security and people. However, a return to diplomacy is urgent and we have pressed this with both Israel and Iran.

I also want to be clear that the UK did not participate and is not participating in Israel’s strikes.

We have deployed assets including jets to the region as a defensive and precautionary measure only.

President, second, Iran’s nuclear programme is a significant concern.

My Prime Minister has been clear. Iran must never acquire a nuclear weapon.

The IAEA’s reports show that Iran’s High Enriched Uranium stockpile has grown to alarming levels. Iran’s stockpile of 60% High Enriched Uranium has no credible civilian justification. It is essential that Iran cooperates with the IAEA and bridge the ‘trust gap’ that the Secretary-General spoke of.

The IAEA and the Non-Proliferation Treaty are key pillars of international security.

For many years, the UK, alongside our E3 partners, has sought a diplomatic solution to Iran’s nuclear programme. This commitment stands and has never been more urgent. Alongside E3 colleagues and the EU, we are engaging with Iranian FM Araghchi in Geneva today and using this window of opportunity to support a return to diplomacy and a peaceful resolution.

Any further escalation – such as restricting IAEA access, diverting nuclear material or increasing the production of high enriched uranium – would intensify the threat to international peace and security posed by Iran’s nuclear programme.

Third, military action cannot put an end to Iran’s nuclear capabilities. We have strongly supported and continue to support diplomatic efforts to come to a deal. That is the only way to resolve the nuclear issue for the long term.

President, our objective remains stability in the Middle East.

A diplomatic solution is in the interests of all concerned. Even now, it is not out of reach. Now is the time for restraint, calm and a return to diplomacy and dialogue.
Cambridge Radio Frequency Systems 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 Cambridge Radio Frequency Systems 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 Cambridge Radio Frequency Systems 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:

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.
Conflict, Stability and Security Fund: Migration annual review summaries 2021 to 2022
Source: gov.uk (2025-01-30)

This page provides 2021 to 2022 annual review summaries for the Conflict, Stability and Security Fund (CSSF) programmes in Migration.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:

technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity

contextual factors such as changes to the political environment

the outputs and outcomes during the year

Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:

to protect national security

for the safety and security of beneficiaries, partners and partner governments
Pot Kiln Primary School: 22 September 2025
Source: gov.uk (2025-09-21)

The schools adjudicator's variation decision about Pot Kiln Primary School.

Decision reference: VAR2628

Type of decision: variation to admission arrangements for September 2026 – approved

School type: community

School phase: primary

Local authority: Suffolk

Admission authority: Suffolk County Council
Coaley Peak 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 Coaley Peak 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 Coaley Peak 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 Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Safety Report: Ridstar E-Bikes Q20-Plus, Q20-Mini, E26 Pro and Chargers (2506-0011)
Source: gov.uk (2025-06-19)

Product Safety Report for Ridstar E-Bikes Q20-Plus, Q20-Mini, E26 Pro and Chargers presenting a serious fire risk.

Summary

Product: Ridstar E-Bikes Q20-Plus, Q20-Mini, E26 Pro and Chargers

Hazard: The products present a serious risk of fire as the charger, plug and transformer are non-compliant.

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

Product information

Hazard

The product presents a serious risk of fire as the charger has poor quality soldering, and the transformer does not meet the minimum requirements for creepage and clearance distances. The plug also does not meet the dimensional requirements of BS 1363 because the distance from the live pin to the outside edge is too small. If the product was left plugged in overnight, the charger and plug could overheat, causing a fire.

The products do not meet the requirements of the Supply of Machinery (Safety) Regulations 2008 or the Plugs & Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border.

Additional information

PSD number: 2506-0011

Notified by: Local Authority Trading Standards
PM call with Prime Minister Albanese of Australia: 4 May 2025
Source: gov.uk (2025-05-04)

The Prime Minister spoke to the Prime Minister of Australia, Anthony Albanese.

The Prime Minister spoke to the Prime Minister of Australia, Anthony Albanese, this morning.

The Prime Minister began by congratulating the Australian leader on his historic election win yesterday.

Australia and the UK has a strong and enduring friendship, and the Prime Minister said he looked forward to working with Prime Minister Albanese in the years to come, including through increased trade and economic security for working people in both countries.

Discussing defence and security, including our shared support for Ukraine, the leaders also agreed to increase ambition on our joint submarine programme, AUKUS. The Prime Minister said he would ask his AUKUS Adviser, Sir Stephen Lovegrove, to travel to Australia in the coming weeks to discuss the programme further.

The leaders agreed to stay in close touch.
Mr A Rostron v JRM Group Ltd: 6007011/2024
Source: gov.uk (2025-06-20)

Employment Tribunal decision.

Read the full decision in Mr A Rostron v JRM Group Ltd: 6007011/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68517d6bcf42a58f50cac9a7/Mr_A._Rostron_-_v_-_JRM_Group_Limited___6007011-2024_-_Judgment.pdf).
Haiti: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-01-22)

Where to get tested for tuberculosis (TB) in Haiti for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Haiti for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:
- a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse)
- a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
VCONST13440 - Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: examples of goods ‘ordinarily incorporated by builders in a building of that description’
Source: gov.uk (2025-08-07)


The guidance on this page explains our view on articles where doubts as to their classification often arise. Such articles are:

aerials and satellite dishes - television and radio aerials and satellite dishes are now regarded as ‘ordinarily incorporated’ into all types of buildings
- landscaping - in the case of Rialto Homes plc (VTD 16340), it was decided that:
the planting of trees and shrubs is an ordinary occurrence with the building of new homes

Note: The ‘Blocking Order’ uses a different definition of ‘building materials’ (VCONST12000 (https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst12000)). Consequently, a developer may need to restrict his credit for input tax on trees and shrubs. The determining factor will be whether the service of planting the trees and shrubs would be standard-rated if a ‘new’ building was being constructed (VCONST02500 (https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst02500)).
- mirrors - in the case of McCarthy and Stone Plc (VTD 7014), it was indicated that bathroom mirrors were supplied in about 55 per cent of sheltered home schemes built by builders other than appellants. The Tribunal said:
…the facts as we have set them out on these items make this a borderline case. We feel however on balance that the mirrors are... ‘ordinarily' or ‘commonly' installed by builders of sheltered homes.

Note: It is policy to accept that mirrors are ‘ordinarily’ incorporated in student accommodation and all other buildings used for a relevant residential purpose and all types of dwellings.
- safes - in the case of Glenie Eldridge Joel (VTD 3295), it was decided that a safe is not ‘ordinarily’ incorporated into a dwelling
Note: It is policy to accept that safes are ‘ordinarily’ incorporated in relevant residential and relevant charitable buildings.
- solar panels - these are accepted as being ‘ordinarily incorporated’ in all buildings when they form part of the heating system of the building. This follows the decision in F Booker (Builders and Contractors) Limited (VTD 446) (VCONST13420 (https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst13420))
- water softeners - where these are installed ‘in-line’ with the building’s water supply system, they can be treated as part of the plumbing. Stand-alone softeners are not ‘ordinarily incorporated’.
- blinds – in the case of Wickford Development Co. Ltd. (Decision No.TC2017/08197 and TC2018/03555) the court ruled that manual blinds and shutters are considered as ordinarily incorporated and considered building materials. This includes manual awnings and canopies incorporated into the fabric of the building.
Note: This does not include any electrical or motorised: blinds, shutters, awnings or canopies because these are items that fall within the input tax blocking order as electrical appliances (VCONST13700 (https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst13700)).
Department for Business and Trade Slovenia
Source: gov.uk (2025-06-19)

DBT provides trade and investment services and practical support. We help UK companies succeed in Slovenia, and Slovenian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Slovenia.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Slovenia from the UK

UK companies can increase their sales, growth and stability by selling to Slovenia.

On Business.gov.uk, DBT provides:
- an export guide to Slovenia (https://www.business.gov.uk/export-from-uk/markets/slovenia/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Slovenia

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Flat 2, 26 Linden Road, Bexhill-on-Sea, East Sussex, TN40 1DN: HAV/21UG/MNR/2025/0617
Source: gov.uk (2025-06-16)

Southern Region, Mr J Wilson MRICS and Mr C Davies FRICS on 22 April 2025

Read the full decision in TN40 1DN_HAV/21UG/MNR/2025/0617_decision (https://assets.publishing.service.gov.uk/media/6849615ca970ac461a23d1d1/Flat_2__26_Linden_Road__Decision.pdf) Read the full reasons in TN40 1DN_HAV/21UG/MNR/2025/0617_reasons (https://assets.publishing.service.gov.uk/media/684961caa271ab34edd1ded6/Flat_2__26_Linden_Road__Full_Reasons.pdf)