[StuartFerguson]

Summary

Implements the reporting date and time handling changes for #595.

• Centralises reporting time handling through an injectable TimeProvider.
• Treats reporting dates as UK-local business dates using Europe/London.
• Changes public report date inputs and business-date outputs to DateOnly.
• Changes public report timestamps to DateTimeOffset with the correct UK offset.
• Applies inclusive caller date ranges with exclusive internal end boundaries.
• Updates the shared DTO/client contract and affected integration test request models.
• Adds deterministic tests covering UK midnight and GMT/BST behaviour.

Estate-specific timezones remain out of scope; this change retains the service-wide UK timezone policy.

Verification

• dotnet build EstateReportingAPI.sln --no-restore -v minimal ✅
• dotnet test EstateReportingAPI.BusinessLogic.UnitTests\\EstateReportingAPI.BusinessLogic.UnitTests.csproj --no-restore -v minimal ✅ 94 passed
• Client project build ✅
• Full integration execution could not run in this Windows environment because the test containers require a Linux Docker engine.

Closes #595

[codacy-production]

Not up to standards ⛔

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