theodi/ndl-core-corpus huggingface dataset:
Animal Sentience Committee letter regarding food labelling policy
Source: gov.uk (2025-07-22)

Letter from the Animal Sentience Committee to the Environment, Food and Rural Affairs (EFRA) Committee regarding a food labelling policy.

The Animal Sentience Committee sent this letter to the Environment, Food and Rural Affairs Committee (EFRA) committee on 21 July 2025. It outlines the committee’s view on the consideration of impacts on animal welfare in food labelling policy.
Goshen Multiservice Ltd v Accuro Environmental Ltd: 2304373/2024
Source: gov.uk (2025-05-02)

Employment Tribunal decision.

Read the full decision in Goshen Multiservice Ltd v Accuro Environmental Ltd: 2304373/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6810ec32bb145081834d6282/Goshen_Multiservice_Limited_v_Accuro_Environmental_Limited_2304373-2024_Judgment_with_Written_Reasons.pdf).
Wrekenton Medical Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Wrekenton Medical Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Providing priority treatment for veterans with conditions related to their service, where clinically appropriate, in line with NHS commitments. Also to ensure our staff are aware of Op restore and Op courage. Promote health of veterans by updating their clinical records to make everyone aware of being a veteran.

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.
Haberdashers' Adams Grammar School
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Haberdashers’ Adams Grammar School recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- 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.
CTM08620 - Corporation Tax: management expenses: carry forward and group relief of excess expenses
Source: gov.uk (2025-07-17)


CTA09/S1223

Carry forward of expenses

Management expenses, qualifying charitable donations and amounts brought forward as management expenses that are not relieved in full in the accounting period (AP) in which they arise are carried forward and are treated as management expenses of the next AP. Excess management expenses cannot be carried back.

Amounts brought forward as management expenses:
- Must not have been claimed in full for offset (CTA09/1223 (1)(b)(i)). (For APs beginning before 1 April 2017, no claim was required);
- Are subject to loss restriction rules relating to restrictions on deductions from total profits under CTA10/S269ZD (3), see CTM05020 (http://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm05020); and
- Are amounts restricted for banking companies under CTA10/S269CC.
The conditions for carrying forward the expenses are
- the expenses have not been surrendered as group relief or group relief for carried-forward losses under CTA10/PART5 or CTA10/PART5A (CTA09/S1223 (3A)), and
- the company must continue to carry on the investment business in the next AP (CTA09/S1219 (1)).
From 1 April 2017, the priority rule in CTA09/S1219 (1A), see CTM08610 (http://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08610), no longer applies in relation to management expenses carried forward so that it is not necessary to allow a deduction for carried-forward management expenses before other deductions from total profits (CTA09/S1223 (3E)).

CTA09/S1223 (3B) to (3D)

Claims

A company must make a claim to set carried-forward management expenses against total profits. This can be for the whole or part of the management expenses.

The claim must be made within two years of the end of the period in which the company wishes to set off the management expenses, or such further period as HMRC allows. Subject to this time limit, the general rules for claims under CTSA described at CTM90600 (http://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm90600) onwards apply.

CTA10/S99 and S103 and CTA10/S188BB (1)

Group relief

Where the company is a member of a group, excess management expenses arising in the AP in which they were incurred may be surrendered as group relief.

Before 1 April 2017, amounts brought forward from an earlier accounting period could not be group relieved. From 1 April 2017, carried forward management expenses (excluding qualifying charitable donations) incurred on or after 1 April 2017 may be available for group relief for carried-forward losses under CTA10/S188BB, see CTM82000 (http://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm82000).
Shrewsbury Men's Shed
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 Shrewsbury Men’s Shed 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 Shrewsbury Men’s Shed 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
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.
The UK will continue to play its part in cooperating with the Mechanism: UK Statement at the UN Security Council
Source: gov.uk (2025-06-11)

Statement by Legal Adviser Colin McIntyre at the UN Security Council meeting on the International Residual Mechanism for Criminal Tribunals.

Madam President, I will make four points today.

First, as the president of the Mechanism rightly noted in her remarks today, the upcoming 30th anniversary of the genocide at Srebrenica reminds us of the significance of the work which the Mechanism has undertaken. And important work continues with the Mechanism continuing to perform important judicial, prosecutorial and operational functions as part of its ongoing work.

Second, State cooperation with the Mechanism remains essential, and we welcome the support that States continue to provide.

The UK will continue to play its part, including through the enforcement of a number of sentences of imprisonment of persons convicted by the Mechanism or its predecessor institutions.

We welcome the President’s request for States to give serious consideration to enforcing the sentences of imprisonment of persons currently housed in the UN Detention Unit in The Hague.

And we call once again on Serbia to ensure the arrest and transfer of Petar Jojic and Vjerica Radeta to the Mechanism.

Third, the President made reference in her remarks today to a case in the UK relating to a judge from the Mechanism roster. The UK would like to thank the Secretary-General for the prompt action taken to waive immunity and for the close co-operation that UK and UN officials took to keep each other updated on the case.

Fourth and finally, as we look to the future, it is important to have regard to the broader context. This includes both the Mechanism’s status as a residual institution and the financial challenges facing the United Nations more broadly.

There will therefore continue to be a need for rigorous budgeting and efficiency in all UN bodies, including at the Mechanism. In this context, we welcome the measures that the Mechanism has taken to maximise efficiency as outlined in the report.

We are also pleased to hear of the ongoing cross-organ consultation on options for the location of the archives and for the transfer of certain other functions.

We encourage the Mechanism to continue and to deepen such work over the period ahead.

We look forward to seeing more detailed proposals in the Secretary-General’s reports later in the year.

This will be helpful as we work to deliver the vision of the Mechanism as a small, temporary and efficient institution.

Madam President, to conclude, the UK remains a steadfast supporter of the Mechanism’s work and of its role in delivering justice.
How bus operators can appeal concessionary fare scheme reimbursement levels
Source: gov.uk (2025-11-07)

Guidance for bus operators to appeal the level of reimbursement payments or participation in concessionary fare schemes.

Bus operators that take part in the English National Concessionary Travel Scheme (ENCTS) receive reimbursement from travel concession authorities.

If a bus operator believes that the level of reimbursement they receive is lower than it should be, they can appeal to the Secretary of State for Transport. They can also appeal against taking part in ENCTS.

The documents on this page are:
- guidance for bus operators on the appeals process
- a form to be used when making an appeal
The Department for Transport (DfT) appoints an independent decision-maker to determine appeals on behalf of the Secretary of State.

Forms are sent to both operators and travel concession authorities (TCAs).

The Mandatory Travel Concession (England) Regulations 2011 (http://www.legislation.gov.uk/uksi/2011/1121/contents/made) state in Regulation 25 (http://www.legislation.gov.uk/uksi/2011/1121/regulation/25/made) that the Secretary of State for Transport may request the applicant operator, TCA or both to submit further documents. This may include the data form which should be completed in accordance with the department’s current guidance.
Flat B, 28 Wickham Road, Brockley, London, SE4 1NY: LON/00AZ/MNR/2024/0217
Source: gov.uk (2025-02-20)

Residential Property Tribunal Decision of Mr D Jagger MRICS on 13 August 2024

Read the full decision in Flat B, 28 Wickham Road, Brockley, London, SE4 1NY: LON/00AZ/MNR/2024/0217 (https://assets.publishing.service.gov.uk/media/66d5f45f6eb664e57141db44/Flat_B__28_Wickham_Road_decision.pdf). Read the summary reasons in Flat B, 28 Wickham Road, Brockley, London, SE4 1NY: LON/00AZ/MNR/2024/0217 (https://assets.publishing.service.gov.uk/media/66d5f4756eb664e57141db45/Summary_Reasons_MR-__Flat_B_Wickham_Road.pdf).
Slimming World
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 Slimming World 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 Slimming World 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.
UK-EU Trade and Cooperation Agreement Civil Society Forum 2025
Source: gov.uk (2025-09-12)

This page provides the conclusions and UK participant list for the fourth UK-EU Trade and Cooperation Agreement Civil Society Forum meeting on 24 June 2025.

The UK-EU Trade and Cooperation Agreement (TCA) Civil Society Forum met for the fourth time on 24 June 2025 in London and online. The agenda included:
- trade in services
- trade in goods
- energy and climate
- level playing field, sustainability and regulatory cooperation
ETASSUM47230 - Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: CSOP specimen option certificate
Source: gov.uk (2025-12-04)


Please see specimen option certificate for a Schedule 4 CSOP (http://www.hmrc.gov.uk/gds/etassum/attachments/etassum47230_specimen_schedule_4_csop_option_certificate.doc) which has been provided for guidance.
Capacity Market: Technical derating factors for electricity interconnectors
Source: gov.uk (2025-10-02)

This report provides recommendations on updated approaches to consider technical reliability which could be applied when determining interconnector de-rating factors in the Capacity Market.

The government is exploring targeted improvements to the technical de-rating process for interconnectors in the Capacity Market, to ensure that the technical assessment approach undertaken by the government remain up to date and fit for purpose.

This provides an opportunity for greater transparency around the methodology that the government applies to reflect a technical reliability adjustment in the final step of setting interconnector de-rating factors.

As such, the government commissioned Frontier Economics and LCP Delta to provide updated approaches to consider technical reliability which could be applied when determining interconnector de-rating factors.
The Meee Partnership 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 The Meee Partnership 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 The Meee Partnership 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 Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Any additional commitments The Meee Programme could make

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.
SPE16330 - Shipwork goods: goods subject to anti-dumping duty
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).

Anti-dumping duty is payable on shipwork Authorised Use goods.

Traders may therefore wish to consider entering those goods to IP to obtain full relief from duty.

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.
Jubilee Mill and Wharf Glen Island Taplow SL6 0BN: CAM/00MX/HTA/2024/0001
Source: gov.uk (2025-08-14)

Eastern Region [Mary Hardman FRICS IRRV(Hons)]

See decision in full Jubilee Mill and Wharf Glen Island Taplow SL6 0BN: CAM/00MX/HTA/2024/0001 (https://assets.publishing.service.gov.uk/media/67f3bbd7d3f1efd2ce2ab8aa/DECISION_Jubilee_Mill_and_Wharf_Glen_Island_Taplow_SL6_0BN.pdf)
Matt Ray
Source: gov.uk (2025-11-03)

Matt joined the ELT in June 2024 on a year’s loan from the Department for Business and Trade (DBT) to help us map out our evolving role in the wake of recent economic crime legislation, communicate it effectively, and get new capabilities in place. Matt has been a senior civil servant at DBT since 2016 with policy responsibility for core elements of UK company law, with a particular focus in recent years on reform of Companies House and related measures to tackle the misuse of corporate entities in economic crime. He was Senior Responsible Owner in the Department for the two Economic Crime Acts of 2022 and 2023, which amongst other things created new responsibilities, powers and funding streams for the Insolvency Service’s enforcement work. Matt had also worked closely with us to deliver the Corporate Insolvency and Governance Act 2020, which delivered both temporary and permanent changes to the UK’s insolvency framework in the wake of the covid pandemic. From 2017 to 2023 he was also Chair of the UK Extractive Industries Transparency Initiative – which sets standards for governance and transparency in oil, gas and mining sectors worldwide.  Prior to 2016 Matt had previously spent seven years as a senior advisor at HM Treasury, majoring on tax, welfare and energy policy. Matt began his career at the National Audit Office, is a chartered accountant (FCA) and holds a degree from Oxford University.

Matt joined the ELT in June 2024 on a year’s loan from the Department for Business and Trade (DBT) to help us map out our evolving role in the wake of recent economic crime legislation, communicate it effectively, and get new capabilities in place.

Matt has been a senior civil servant at DBT since 2016 with policy responsibility for core elements of UK company law, with a particular focus in recent years on reform of Companies House and related measures to tackle the misuse of corporate entities in economic crime. He was Senior Responsible Owner in the Department for the two Economic Crime Acts of 2022 and 2023, which amongst other things created new responsibilities, powers and funding streams for the Insolvency Service’s enforcement work. Matt had also worked closely with us to deliver the Corporate Insolvency and Governance Act 2020, which delivered both temporary and permanent changes to the UK’s insolvency framework in the wake of the covid pandemic. From 2017 to 2023 he was also Chair of the UK Extractive Industries Transparency Initiative – which sets standards for governance and transparency in oil, gas and mining sectors worldwide.

Prior to 2016 Matt had previously spent seven years as a senior advisor at HM Treasury, majoring on tax, welfare and energy policy. Matt began his career at the National Audit Office, is a chartered accountant (FCA) and holds a degree from Oxford University.
Flat 8 Thornaby House, Canrobert Street, London, E2 0BE: LON/00BG/HMF/2025/0603
Source: gov.uk (2025-10-23)

Residential Property Tribunal Decision of Judge S.J. Walker and Tribunal Member Mr. J. Stead BSc(Hons), MSc on 3 September 2025

Read the full decision in Flat 8 Thornaby House, Canrobert Street, London, E2 0BE: LON/00BG/HMF/2025/0603 (https://assets.publishing.service.gov.uk/media/68be94fd11b4ded2da19ff15/25-08-04_8_Thornaby_House.pdf)
Helpline Care 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 Helpline Care 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 Helpline Care 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
- 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.
Local land charges (PG79)
Source: gov.uk (2025-02-17)

This guide gives advice about the Local Land Charges service provided by HM Land Registry.

This is the guidance for:
- applications to register a local land charge or to vary or cancel the registration of a local land charge
- applications for an official search or personal search of the local land charges register
This guide does not cover the registration of Land Charges with HM Land Registry. Information about Land Charges can be found in Land charges: registration, official search, office copy and cancellation (PG63) (https://www.gov.uk/government/publications/land-charges-applications-for-registration-official-search-office-copy-and-cancellation).

This guide does not cover CON 29 enquiries, which will continue to be answered by local authorities. CON 29 enquiries include matters such as nearby road schemes or outstanding notices, which may affect a purchaser’s decision whether to proceed.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Related information
- Local Land Charges Programme (https://www.gov.uk/government/publications/hm-land-registry-local-land-charges-programme)
- Local Land Charges fees (https://www.gov.uk/guidance/hm-land-registry-local-land-charges-fees)
- Search for Local Land Charges (https://search-local-land-charges.service.gov.uk/?utm_medium=GOV.UK&utm_source=govuk&utm_campaign=Local_Land_Charges&utm_image=No_image&utm_content=pg790)
Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
MTT54200 - Administration: Payments and interest: Group payment notices - Introduction
Source: gov.uk (2025-08-05)


Where a responsible member has not paid its full MTT liability within certain time limits, HMRC may issue a notice (a ‘group payment notice’) to another member of the group which requires that member (the ‘recipient’) to pay the outstanding amount. This allows HMRC to take action to recover unpaid amounts if a group’s liability has not been paid.

The unpaid MTT liability and any interest for which the responsible member is liable becomes the deemed liability of the recipient. The notice will specify a date by which this deemed liability must be paid by the recipient.

This is set out in paragraphs 34-36, schedule 14 to Finance (No.2) Act 2023.

Selecting a recipient

The group payment notice may be issued to any member of the group, or any person who was a member of the group during the accounting period to which the liability relates. The member does not need to be resident in the UK, nor an incorporated company. However, the following types of entity cannot be issued with a group payment notice:
- ring-fenced entities (except in certain circumstances, see MTT54230 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54230))
- a securitisation company
- a covered bond vehicle
- an investment entity (see MTT45110 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt45110))
When selecting the recipient, HMRC will assess the resources available to the group members and the ability of HMRC to enforce collection. The choice will reflect the HMRC officer’s view of the most cost-effective way for HMRC to fully recover the outstanding liabilities.
Transit Manual Supplement
Source: gov.uk (2025-08-22)

This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.

This guidance is for both UK Customs (HMRC and Border Force) and traders. Unless specified it applies to GB and NI. Where there are differences between GB and NI these have been separated under the specific sections.

It supplements the Transit Manual (https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export-0/what-customs-transit/union-and-common-transit_en) by providing additional information where deemed necessary and is drafted from the UK perspective. There is additional guidance published on GOV.UK including The Border Target Operating Model (https://www.gov.uk/government/publications/the-border-target-operating-model-august-2023).
F. Hunt (Coach Hire) 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 F. Hunt (Coach Hire) 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 F. Hunt (Coach Hire) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr W Mwiti v Migrant Help UK: 2305565/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mr W Mwiti v Migrant Help UK: 2305565/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/689a05ea3080e72710b2e378/Mr_W_Mwiti_v_Migrant_Help_UK_2305565-2024_Written_Reasons.pdf).
National Transmission System hydrogen blending: study
Source: gov.uk (2025-07-23)

The project sets out analysis on the potential impacts of hydrogen blending in the national transmission system (NTS) at blend percentages of up to 2%, 5% and 20%.

The Department for Energy Security and Net Zero (DESNZ) commissioned Arup to conduct a technical survey of Original Equipment Manufacturers (OEMs) and existing gas end users connected to the National Transmission System (NTS) to assess:
- the extent of any safety, operability, performance and efficiency impacts and risks of accepting a variable blend of up to 2%, up to 5% and up to 20% hydrogen by volume
- whether any modifications to equipment or processes or mitigations (such as deblending) would be required and any associated costs of these
- the timeline for NTS end users to be operationally ready to accept variable blends
- technologies offered, any technical and operational challenges, research and development for hydrogen ready equipment and the support OEMs could provide to their customers in a transition to accepting a hydrogen blend
The outcomes of this survey are published here. This project helped inform the hydrogen blending consultation into the GB gas transmission network (https://www.gov.uk/government/consultations/hydrogen-blending-into-the-gb-gas-transmission-network).
Design hearing decision: O/0646/25
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 16 July 2025.

Design Decision O/0646/25 (https://assets.publishing.service.gov.uk/media/6880b0919fab8e2e86160efa/o064625.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Community interest companies: model constitutions and Articles of Association
Source: gov.uk (2025-10-03)

Bespoke model Articles of Association and model Memorandum of Association.

Please note: When applying to incorporate a CIC online a Memorandum of Association is not required, it is also not required when applying to convert to a Community Interest Company.  

Please note a conversion application cannot be completed online and must be submitted via post.       
    
If applying by paper please note: When completing section A8 of form IN01, please only tick "option 3-bespoke articles".

A company’s constitution is established by its articles of association and memorandum of association. When applying to form - or convert to - a community interest company (CIC), these documents must be submitted to the Office of the Community Interest Companies Regulator.

Read more about CICs’ constitutional documents (https://www.gov.uk/government/publications/community-interest-companies-constitutions/cic-model-constitutions-introduction).

This guidance includes ‘model constitutions’, which are template memorandum and articles of association documents. They have been prepared with the assistance of lawyers experienced in the social enterprise sector and include all the provisions required by the The Community Interest Company Regulations 2005 (http://www.legislation.gov.uk/uksi/2005/1788/contents/made).

The asset-locked body

Before nominating the asset-locked body in the articles of association, you might need to check its suitability with the Office of the Regulator of Community Interest Companies.

An asset-locked body is a registered CIC, charity, permitted IPS or an equivalent body established outside the UK (in which case, evidence of charity status must be provided). There is no restriction on the number of asset-locked bodies that you can specify, but a CIC can’t nominate itself. If a CIC nominates an organisation that is not an asset-locked body, and it is placed on the public record, it must remedy the situation and meet the associated cost.

Read more about the asset-locked body (https://www.gov.uk/government/publications/community-interest-companies-introduction).

General enquiries

CIC Regulator 2nd Floor Companies House Crown WayCardiffCF14 3UZ

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

Telephone xx-xxxx-xxxx
The Worshipful Company of Communicators
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 Worshipful Company of Communicators 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 Worshipful Company of Communicators 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 Cadets
- 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.
Company Names Tribunal decision: PLUS500 Global Ltd
Source: gov.uk (2025-12-10)

Decision for applicant PLUS500UK Ltd against registration number 16203355, applicant successful.

Application number 5537

Applicant PLUS500UK Ltd objected to the name used by PLUS500 Global 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.