theodi/ndl-core-corpus huggingface dataset:
The Cleaner Moray 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 The Cleaner Moray 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 The Cleaner Moray Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
E Dunbar v Liquid Art Group Ltd: 6011815/2025
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in E Dunbar v Liquid Art Group Ltd: 6011815/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6931a270502f392086ee8c35/E_Dunbar_v_Liquid_Art_Group_Limited_-_6011815_2025_-_Judgment.pdf).
Statutory pay and leave
Source: gov.uk (2025-04-05)

Find out about statutory pay and leave if you're an employee or an employer.

Employees

Statutory Sick Pay (SSP) (https://www.gov.uk/statutory-sick-pay)

Maternity pay and leave (https://www.gov.uk/maternity-pay-leave)

Paternity pay and leave (https://www.gov.uk/paternity-pay-leave)

Check if you can get Maternity or Paternity Leave or Pay, or Maternity Allowance (https://www.gov.uk/maternity-paternity-pay-leave)

Adoption pay and leave (https://www.gov.uk/adoption-pay-leave)

Shared Parental Leave and Pay (https://www.gov.uk/shared-parental-leave-and-pay)

Neonatal Care Pay and Leave (https://www.gov.uk/neonatal-care-pay-leave)

Statutory Parental Bereavement Pay and Leave (https://www.gov.uk/parental-bereavement-pay-leave)

Employers

Statutory Sick Pay (SSP): employer guide (https://www.gov.uk/employers-sick-pay)

Calculate your employee’s statutory sick pay (https://www.gov.uk/calculate-statutory-sick-pay)

Statutory Maternity Pay and Leave: employer guide (https://www.gov.uk/employers-maternity-pay-leave)

Maternity, Adoption and paternity calculator for employers (https://www.gov.uk/maternity-paternity-calculator)

Statutory Paternity Pay and Leave: employer guide (https://www.gov.uk/employers-paternity-pay-leave)

Statutory Adoption Pay and Leave: employer guide (https://www.gov.uk/employers-adoption-pay-leave)

Shared Parental Leave and Pay: employer guide (https://www.gov.uk/shared-parental-leave-and-pay-employer-guide)

Statutory Neonatal Care Pay and Leave: employer guide (https://www.gov.uk/employers-neonatal-care-pay-leave)

Statutory Parental Bereavement Pay and Leave: employer guide (https://www.gov.uk/employers-parental-bereavement-pay-leave)

Get financial help with statutory pay (https://www.gov.uk/recover-statutory-payments)

Additional information about statutory pay and leave for employers
Mrs M Ellington (Deceased) v Glasgow City Council: 121893/2009
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mrs M Ellington (Deceased) v Glasgow City Council: 121893/2009 - Strike Out (https://assets.publishing.service.gov.uk/media/682c2e2796a230471ac7e7f9/Mrs_M_Ellington__Deceased__v_Glasgow_City_Council_-_121893.2009_-_Judgment.pdf).
CH230230 - How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: examining and responding to the list of documents
Source: gov.uk (2025-12-05)


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.

As soon as you receive a list of documents that the person claims are privileged you should identify which documents you:
- accept are privileged and
- think may not be privileged
If the list contains items that you do not need to complete your compliance check, even though you think they are not privileged, you can tell them that they need not be provided.

Following the guidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch910000) contact the specialist technical team for advice about those items you think are not privileged, unless an HMRC solicitor is already involved in your check, in which case you should refer to the solicitor for advice.

If the list does not describe the nature and content of each document in sufficient detail for you to judge whether the document is privileged, or whether you need to see it, then you should seek advice from the specialist technical team, or the HMRC solicitor involved in your check.

If the specialist technical team, or the solicitor, agree that certain items may not be privileged you must advise the person of the items you want to see within 20 working days, see CH230400 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch230400), of service of their list. You should:
- explain why you think the document in question is not privileged
- tell the person that they must send the document to you unless they disagree with your view and
- set out the process which will be followed if they want the tribunal to decide whether and to what extent the items are privileged
A template for you to do this is available here.
Ms M Thomson v Glasgow City Council and Cordia (Services) LLP: 119814/2009
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Ms M Thomson v Glasgow City Council and Cordia (Services) LLP: 119814/2009 - Strike Out (https://assets.publishing.service.gov.uk/media/680f659a11d566056bcae93f/Ms_M_Thomson_v_Glasgow_City_Council___Cordia__Services__LLP_-_119814.2009_-_Judgment.pdf).
Factsheet: The UK Space Sector
Source: gov.uk (2025-08-21)

This infographic from the UK Space Agency highlights key facts and figures about the space sector in the UK.

This infographic has been prepared by the UK Space Agency. It was produced and first published in August 2025.

It provides information on the importance of space to the UK economy, as well as the size, value and opportunity of the UK space sector.

Information on UK Space Agency activity across a variety of areas is also highlighted.
Participation Survey: January to March 2025 publication
Source: gov.uk (2025-07-29)

The results of the January to March 2025 quarter of the Participation Survey.

The Participation Survey (https://www.gov.uk/guidance/participation-survey) started in October 2021 and is the key evidence source on engagement for DCMS. It is a continuous push-to-web household survey of adults aged 16 and over in England.

The Participation Survey provides nationally representative estimates of physical and digital engagement with the arts, heritage, museums & galleries, libraries and archives, as well as engagement with tourism, major events, live sports and digital.
- Released: 30 July 2025.
- Period covered: January to March 2025.
- Geographic coverage: National level data for England.
- Next release date: 24th September 2025.
The Participation Survey is only asked of adults in England. Currently there is no harmonised survey or set of questions within the administrations of the UK. Data on participation in cultural sectors for the devolved administrations is available in the Scottish Household Survey (https://www.gov.scot/collections/scottish-household-survey/), National Survey for Wales (https://gov.wales/national-survey-wales) and Northern Ireland Continuous Household Survey (https://www.communities-ni.gov.uk/topics/statistics-and-research/culture-and-heritage-statistics).

The pre-release access document above contains a list of ministers and officials who have received privileged early access to this release of Participation Survey data. In line with best practice, the list has been kept to a minimum and those given access for briefing purposes had a maximum of 24 hours. Details on the pre-release access arrangements for this dataset are available in the accompanying material.

Our statistical practice is regulated by the OSR. OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics (https://code.statisticsauthority.gov.uk/the-code/) that all producers of official statistics should adhere to.

You are welcome to contact us directly with any comments about how we meet these standards by emailing xxx@xxx.xx (mailto:xxx@xxx.xx). Alternatively, you can contact OSR by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or via the OSR website (https://osr.statisticsauthority.gov.uk/).

The responsible statistician for this release is Emily Woodward. For enquiries on this release, contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Reform of non-compete clauses in employment contracts: working paper
Source: gov.uk (2025-11-26)

This working paper seeks views on different options to reform non-compete clauses in employment contracts.

Respond to this working paper online (https://ditresearch.eu.qualtrics.com/jfe/form/SV_8uZrLiZrGU7RWbY)

or

Respond by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).

This working paper was published on:
- 26 November 2025
It closes for responses at:
- 11:59pm on 18 February 2026
Non-compete clauses are inserted into employment contracts to restrict an individual’s ability to work for, or establish, a competing business after they have moved on from a job.

The government is interested in views on different options to reform non-compete clauses in employment contracts to support the growth mission.

This working paper is intended to support discussions, to determine whether and how to take proposals forward, as opposed to a formal consultation.
Mr R N O Tutu v Agile Security and Consultancy Ltd: 6009817/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mr R N O Tutu v Agile Security and Consultancy Ltd: 6009817/2024 - Judgment (https://assets.publishing.service.gov.uk/media/688b29b8e5df6ec7ef00bb7e/Mr_R_Osei_Tutu_v_Agile_Security_and_Consultancy_Ltd_-_6009817-_2024_-_Judgment_.pdf).
HMRC email updates, videos and webinars
Source: gov.uk (2025-06-03)

Subscribe to receive email updates and watch videos and webinars to get information from HMRC.

Subscribe to receive email updates

Subscribe to the HMRC help and support email service (https://subscriptions.hmrc.gov.uk) to get information on a wide range of topics for individuals, business, employers and agents.

You can also:
- make changes to your topic subscriptions
- unsubscribe from the service whenever you want
Number 1 Turkish Barbers
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 Number 1 Turkish Barbers 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 Number 1 Turkish Barbers 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
- 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.
SPE16430 - Other specific goods: linseed oil
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Under Tariff sub-heading 15151910, there is a reduced rate of duty for linseed oil intended for technical or industrial use, other than the manufacture of foodstuffs for human consumption. Where linseed oil is used exclusively for industrial purposes the controls to be operated are as follows:

Authorisation for importers or traders claiming Authorised Use for linseed oil

Importers of linseed oil and those traders withdrawing such oil from a warehouse, must be authorised for Authorised Use purposes. However, customers of such traders do not need to be authorised for Authorised Use.

Simplifications applicable to linseed oil

Authorised Use can normally be considered complete once an authorised trader has delivered the linseed oil to a customer within the UK.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
HAIRs risk assessments: mosquitoes and ticks
Source: gov.uk (2025-03-06)

This page contains the Human Animal Infections and Risk Surveillance group (HAIRs) risk assessments relevant to mosquitoes and ticks.

CCHS navigation menu: CCHS homepage (https://www.gov.uk/government/organisations/the-centre-for-climate-health-security)Topic: health impacts (https://www.gov.uk/government/collections/health-impacts) Vector-borne disease: mosquitoes (https://www.gov.uk/government/collections/mosquitoes), ticks (https://www.gov.uk/government/collections/ticks)Part of: diagnosis and prevention

Key resources for HAIRs:
- HAIRS risk assessment process (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Documents-,HAIRS%20risk%20assessment%20process,-Ref%3A%20GOV%2D13996)
- Appendix A. Risk review statement template (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Appendix%20A.%20Risk%20review%20statement%20template)
- Appendix B. Assessing the quality of evidence and confidence in the risk (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Appendix%20B.%20Assessing%20the%20quality%20of%20evidence%20and%20confidence%20in%20the%20risk)
- Appendix C. Zoonotic risk algorithms (with accessible text versions) (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Appendix%20C.%20Zoonotic%20risk%20algorithms%20(with%20accessible%20text%20versions))
- Appendix D. Emerging infection algorithms (with accessible text versions) (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Appendix%20D.%20Emerging%20infection%20algorithms%20(with%20accessible%20text%20versions))
- Appendix E. Risk management options (https://www.gov.uk/government/publications/hairs-risk-assessment-process#:~:text=Appendix%20E.%20Risk%20management%20options)
HAIRs for mosquitoes:
- HAIRs risk assessment: Zika Virus (https://www.gov.uk/government/publications/hairs-risk-assessment-zika-virus)
- HAIRs risk assessment: Chikungungya (https://www.gov.uk/government/publications/hairs-risk-assessment-chikungunya-virus)
- HAIRs risk assessment: West Nile virus (https://www.gov.uk/government/publications/hairs-risk-assessment-west-nile-virus)
- HAIRs risk assessment: Dengue fever (https://www.gov.uk/government/publications/dengue-hairs-risk-assessment)
- HAIRS risk assessment: Usutu virus (https://www.gov.uk/government/publications/hairs-risk-assessment-usutu-virus)
HAIRs for ticks:
- HAIRS risk assessment: emerging tick-borne bacteria in the UK (https://www.gov.uk/government/publications/hairs-risk-assessment-emerging-tick-borne-bacteria-in-the-uk)
- HAIRS risk assessment: Crimean-Congo haemorrhagic fever (CCHF) (https://www.gov.uk/government/publications/hairs-risk-assessment-emerging-tick-borne-bacteria-in-the-uk)
- HAIRS risk assessment: tick-borne encephalitis (https://www.gov.uk/government/publications/hairs-risk-assessment-emerging-tick-borne-bacteria-in-the-uk)
MTT21400 - Calculating the effective tax rate: Adjusted profits: Tax credits - Overview
Source: gov.uk (2025-08-05)


The underlying profits of a member of a group and its covered tax balance (if necessary) need to be adjusted to ensure that qualifying refundable tax credits and marketable transferable tax credits are accounted for as income, rather than a tax expense.

See MTT21410 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21410) for the definition of qualifying refundable tax credits, and MTT21430 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21430) for the definition of marketable transferable tax credits.

Tax credits that are not marketable transferable tax credits or qualifying refundable tax credits are generally to be accounted for as a reduction to tax expense, rather than income (see MTT21440 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21440)).

This is set out in Section 147A of Finance (No.2) Act 2023.
IHTM47010 - Long-term UK residence: Investigation of form IHT401a - General
Source: gov.uk (2025-04-07)


When a taxpayer or agent considers that a deceased person was not a long-term UK resident, they must submit a form IHT400 together with a form IHT401a. We will consider the question of long-term UK residence after the grant has been issued.

Service will flag up the fact that it is claimed that the deceased was not a long-term UK resident before they issue form IHT421. The file will then be passed to Risk who will decide whether that can be accepted or should be referred to Compliance.

If a Double Taxation Convention (IHTM27161 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27161)) applies and foreign tax has not been paid the initial calculation should be made without taking the convention into account.

If the exemptions and relief box on the IHT400 indicates that a double taxation convention applies, refer the case to Technical.
Mr S Spragg v Pricecheck Toiletries Ltd: 6002737/2024
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr S Spragg v Pricecheck Toiletries Ltd: 6002737/2024 - Judgment (https://assets.publishing.service.gov.uk/media/677bac938ef66f3f5ea396c5/Mr_Stephen_Spragg_v_Pricecheck_6002737.2024.pdf).
Compass House Medical Centres
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 Compass House Medical Centres 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 Compass House Medical Centres 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss E Chapman v B Hayter and Tylers Kiln Canterbury Ltd: 2300981/2025
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Miss E Chapman v B Hayter and Tylers Kiln Canterbury Ltd: 2300981/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6878c271f5eb08157f3638aa/Miss_E_Chapman_v__1_Byron_Hayter__2_Tylers_Kiln_Canterbury_Ltd_2300981-2025_Judgement_01-07-25.pdf).
Blue Bee Solutions
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 Blue Bee Solutions 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 Blue Bee Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
Homes For Humanity
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 Homes For Humanity 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 Homes For Humanity recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve 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.
Mr A Szucs v GreenSquare Group Ltd: 1404086/2020
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr A Szucs v GreenSquare Group Ltd: 1404086/2020 - Dismissal (https://assets.publishing.service.gov.uk/media/62fb4f35e90e076bb18e05c8/Mr_A_Szucs_v_GreenSquare_Group_Ltd_-_1404086.2020_-_Judgment.pdf).

Read the full decision in Mr A Szucs v GreenSquare Group Ltd: 1404086/2020 - Reasons (https://assets.publishing.service.gov.uk/media/630e13ba8fa8f5535f413ee0/Mr_A_Szucs_v_GreenSquare_Group_Ltd_-1404086.2020_-_Reasons.pdf).

Read the full decision in Mr A Szucs v GreenSquareAccord Ltd: 1404086/2020 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6888cd466478525675738f6b/Mr_A_Szucs_-vs-_GreenSquareAccord_Ltd_-_1404086.2020_-_Judgment.pdf).
Impact Data Solutions Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Impact Data Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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 H Alpsen v Haringey GP Group Ltd: 3300011/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in Mr H Alpsen v Haringey GP Group Ltd: 3300011/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680a29c87a11df940be1aa8f/Mr_H_Alpsen_-_v_-_Haringey_GP_Group_Ltd___300011-2024_-_Judgment.pdf).
Samra Foodservice Ltd and Hardev Singh Samara : [2020] UKUT 95 (AAC)
Source: gov.uk (2025-11-27)

Upper Tribunal Administrative Appeals Chamber decision by Judge Beech on 14 January 2020

Read the full decision T/2019/55 (https://assets.publishing.service.gov.uk/media/69284a0e2a37784b16ecf647/T_2019_55.pdf)

Judicial Summary

Proportionality of disqualification; failure to invite submissions on the effect of disqualification
Oil and gas price mechanism consultation
Source: gov.uk (2025-11-26)

A consultation to develop a predictable fiscal response to future oil and gas price shocks.

At Autumn Budget 2024, the government confirmed that the Energy Profits Levy (EPL) will end in 2030 or earlier if the EPL’s price floor— the Energy Security Investment Mechanism— is triggered. Once the EPL ends, the government is committed to ensuring that there is a new permanent mechanism in place to respond to future oil and gas price shocks. This new mechanism will form an integral part of the permanent regime but will respond only when there are unusually high prices, helping to protect jobs now and in the future.

The consultation sets out the government’s policymaking objectives and design options for a new mechanism inviting stakeholder feedback. The government will work together with the oil and gas sector and others to ensure we take account of as wide a range of views as possible during this consultation.

The Department for Energy Security and Net Zero has launched a separate consultation, ‘Building the North Sea’s Energy Future’ (https://www.gov.uk/government/consultations/building-the-north-seas-energy-future), which sets out the framework for the future of energy in the North Sea to support our mission to become a clean energy superpower.
Mr M Peter v Brooklands College: 6006091/2024
Source: gov.uk (2025-09-17)

Employment Tribunal decision.

Read the full decision in Mr M Peter v Brooklands College: 6006091/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68c3e07feeb238b20672aa43/Mr_M_Peter_v_Brooklands_College_6006091-2024__Judgment_.pdf).
Ouston Parish Council
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 Ouston Parish Council 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 Ouston Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J Dow v Hillhouse Quarry Group Ltd: 4107470/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mr J Dow v Hillhouse Quarry Group Ltd: 4107470/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ee790398b3bac1ec299c6d/Mr_J_Dow_v_HILLHOUSE_QUARRY_GROUP_LIMITED_-_4107470.2024_-_Judgment..pdf).
RFI 7273 CS and SFI agreements in the county of Staffordshire
Source: gov.uk (2025-04-01)

Request for information about CS and SFI agreements in the county of Staffordshire.

Request made under the Environmental Information Regulations 2004 (EIR) for the number of active agreements/holders for Countryside Stewardship (CS), and Sustainable Farming Incentive (SFI) in the county of Staffordshire.
Better use of new and improved third-party data
Source: gov.uk (2025-12-10)

This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration.

This measure represents the first phase of the government’s reforms to HMRC’s bulk data gathering powers and safeguards. It focuses on improving how financial account information and card sales data, already collected under schedule 23 of Finance Act 2011, are reported to HMRC. The proposed improvements are designed to make sure that HMRC receives the right data, of the right quality, at the right time to deliver for taxpayers.
National Audit on Group-based Child Sexual Exploitation and Abuse
Source: gov.uk (2025-12-09)

Baroness Casey's audit on group-based child sexual exploitation and abuse ('grooming gangs').

The National Audit on Group-based Child Sexual Exploitation and Abuse (CSEA) was commissioned by the Prime Minister and the Home Secretary in January 2025, and formally launched in February 2025 (https://www.gov.uk/government/publications/national-audit-on-group-based-child-sexual-exploitation-and-abuse-terms-of-reference/national-audit-on-group-based-child-sexual-exploitation-and-abuse-terms-of-reference). This audit was carried out by Baroness Casey of Blackstock DBE CB.

This report documents the findings covering:
- what can be learnt about the scale, nature and characteristics of group-based CSEA
- consideration of drivers of this type of offending, including the role of ethnicity and culture
- the response to group-based CSEA at local and national level
The report sets out a number of recommendations to address issues identified in the audit.

The oral ministerial statement relating to the publication of the report can be found on the UK Parliament website.

The government has responded to the report.
SPE16060 - General relief conditions: period to assign the goods to the prescribed Authorised Use
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

This is the time needed to import, process, and put the goods to the prescribed Authorised Use.

Applications for an extension of time to complete Authorised Use are to be considered favourably where circumstances beyond the trader's control are involved.

However, you should be satisfied that there is an intention to put the goods to the prescribed Authorised Use and the trader is not merely trying to defer full payment of duty on diversion.

Requests from users and distributors of hydrocarbon oils must be dealt with in accordance with SPE16535 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe16535). If the length of time required and the revenue risk involved are considered disproportionate, you should also consider whether security is required.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Apply for an advance of statutory maternity, paternity, adoption or shared parental pay
Source: gov.uk (2025-05-14)

Use the online service if you're an employer to apply for an advance of statutory maternity, paternity, adoption or shared parental pay. If you're an agent, you will need to email the forms.

You should calculate the amount of advanced funding in weeks, regardless of how often the employee is paid.

If you’re an employer

Use the the online service (http://www.tax.service.gov.uk/digital-forms/form/financial-help-with-statutory-payments/draft/guide) to apply for an advance of statutory maternity, paternity, adoption or shared parental pay.

You’ll need the Government Gateway user ID and password you use when you submit returns for Self Assessment, VAT or Corporation Tax.

If you’re an agent

You’ll need to email these forms individually:
- Statutory Maternity Pay (SMP) (https://online.hmrc.gov.uk/shortforms/form/DMB_SMP2_ShPP)
- Statutory Paternity Pay (https://online.hmrc.gov.uk/shortforms/form/DMB_SPP_ShPP)
- Statutory Adoption Pay (https://online.hmrc.gov.uk/shortforms/form/DMB_SAP2_ShPP)
- Statutory Shared Parental Pay (ShPP) (https://online.hmrc.gov.uk/shortforms/form/DMB_ShPP)
You’ll need the Government Gateway user ID and password you use when you sign in for:
- Agent Services Account
- Self Assessment
- VAT (you’ll also need to be VAT registered yourself)
- Corporation Tax
- Machine Gaming Duty
Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).
Self Assessment: trust and estate capital gains (SA905)
Source: gov.uk (2025-04-05)

Use supplementary pages SA905 to declare capital gains on the SA900 Trust and Estate Tax Return.

Use the SA905 supplementary pages when filing an SA900 Trust and Estate Tax Return (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-tax-return-sa900) to record capital gains.

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).