theodi/ndl-core-corpus huggingface dataset:
Cubiq Recruitment
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 Cubiq Recruitment 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 Cubiq Recruitment recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
School leadership in England: characteristics and trends
Source: gov.uk (2025-10-02)

Statistics on the size of the leadership population and the characteristics of leaders in state-funded schools.

The ‘School leadership 2010 to 2020: characteristics and trends – report’ provides a detailed analysis of data available in the school workforce census to improve our understanding of school leaders.

It covers:
- the size and structure of the teaching and leadership population
- characteristics of teachers in leadership roles
- progression to and retention in leadership roles
The addendum to the report contains additional figures to provide further clarity on leadership retention.

‘School leadership retention 2024’ updates some of the leadership retention tables for headteachers, deputy headteachers and assistant headteachers using the latest-available school workforce census data.
Varicella: the green book chapter
Source: gov.uk (2025-12-03)

Varicella immunisation information for public health professionals, including updates.

Varicella (chickenpox) (https://www.nhs.uk/conditions/vaccinations/chickenpox-vaccine/) is an acute, highly infectious disease caused by the varicella zoster virus.

See the guidelines on post exposure prophylaxis (PEP) for varicella and shingles (https://www.gov.uk/government/publications/post-exposure-prophylaxis-for-chickenpox-and-shingles) for more information.
Pakistan: medical facilities
Source: gov.uk (2025-08-19)

List of English speaking medical facilities for British nationals in Pakistan.

The Foreign, Commonwealth & Development Office (FCDO) provides lists of service providers for information only, to assist British nationals who may need support overseas. This list is not exhaustive, and is subject to change at any time. None of the service providers are endorsed or recommended by the FCDO. You should research whether a service provider will be suitable. The FCDO does not accept any liability arising to any person for any loss or damage suffered through using these service providers or this information.
Using human movement data to inform environmental risk management
Source: gov.uk (2025-10-22)

Reviews the sources and types of human movement data currently available and explores how they could be used to understand exposure risks.

This project reviews the sources and types of human movement data currently available and explores how they could be used and combined with environmental quality data to understand exposure risks using two different case studies.

The Environment Agency regulates water and air-borne releases from industrial-scale processes to help protect people and wildlife. Consequently, data on the presence and movement of humans who may be exposed to risks relating to water or air quality is relevant to the Environment Agency.
Housing Statistics 1 April 2025 to 30 September 2025
Source: gov.uk (2025-12-03)

These statistics present the housing starts on site and housing completions delivered by Homes England between 1 April 2025 to 30 September 2025.

The latest release on the supply of homes delivered by Homes England in England, excluding London except for delivery of programmes managed by Homes England on behalf of the Greater London Authority, were released on Wednesday 3 December 2025.
Lack of engagement
Source: gov.uk (2025-01-17)

A case recently heard by the Traffic Commissioner for the North West, David Mullan, has highlighted significant and ongoing compliance failures by M&S Scaffolding (Cumbria) Ltd, raising serious concerns about public safety and an inability to follow licensing regulations.

The director, Simon Lofthouse, has a history of failing to engage with regulatory requirements, including repeated non-compliance with undertakings and ignoring multiple requests for critical responses from the Driver and Vehicle Standards Agency (DVSA) and the Office of the Traffic Commissioner. Despite being summoned, the operator failed to attend the Inquiry, denying an opportunity for further investigation or explanation of their actions.

The public inquiry proceeded without the operator and the commissioner made several findings including; a February 2022 independent audit identified major deficiencies, such as inadequate driver training, incomplete maintenance practices, and poor record-keeping, an Immediate Prohibition issued in November 2022 exposed vehicle defects that should have been detected in routine checks and a July 2024 Maintenance Investigation Visit Report rated the operator as “Unsatisfactory” with widespread failings, including the use of an untaxed vehicle, improper parking practices, and inadequate safety systems.

The Inquiry underscored the operator’s disregard for safety and compliance, posing significant risks to drivers and the public. These issues remain unaddressed due to the operator’s lack of cooperation and failure to provide evidence of corrective measures.

Commissioner Mullan said “the failure to attend the Public Inquiry is a deliberate attempt to avoid the scrutiny of the Traffic Commissioner. I make this conclusion as it is entirely consistent with the recent approach to communication and engagement with the licensing regime. This operator has failed to respond to all recent communications with it… revocation is a discretionary matter, but I conclude that this is the appropriate action. A suspension or curtailment would result in an operator I do not trust and who, evidence shows, cannot comply with the requirements of an operator’s licence remaining on the road. I do not consider that to be in the interests of the public or other, compliant, operators.”

The commissioner has revoked the operator licence with immediate effect and imposed a seven-year disqualification on the company and its director, Mr. Simon Lofthouse.

More details can be found here (https://www.gov.uk/government/publications/decision-for-ms-scaffolding-cumbria-ltd).

For any further details or enquiries, please contact: xxx@xxx.xx (mailto:xxx@xxx.xx)
Aire and Calder abstraction licensing strategy
Source: gov.uk (2025-01-16)

The Environment Agency's approach to managing new and existing abstraction and impoundment within the Aire and Calder catchment.

This abstraction licensing strategy is for the Aire and Calder catchment in the Humber river basin district.

Our approach ensures that we:
- meet river basin management plan (https://www.gov.uk/guidance/river-basin-management-plans-updated-2022) objectives for water resources activities
- avoid deterioration within the catchment
Our guidance on managing water abstraction (https://www.gov.uk/government/publications/managing-water-abstraction) gives the technical explanation, legal and policy requirements behind the strategy.

Please see our guidance if you need to:
- check if you need a licence to abstract water (https://www.gov.uk/guidance/check-if-you-need-a-licence-to-abstract-water)
- check if you need a licence to impound water (https://www.gov.uk/guidance/check-if-you-need-a-licence-to-impound-water)
- apply for an abstraction or impounding licence (https://www.gov.uk/guidance/water-management-apply-for-a-water-abstraction-or-impoundment-licence)
Belarus Presidential Election: Joint Statement, January 2025
Source: gov.uk (2025-01-27)

Australia, Canada, the EU, New Zealand and the UK have released a joint statement following Belarus’ sham presidential elections on 26 January 2025.

Joint statement from the Commonwealth of Australia, Canada, The European Union, New Zealand, and The United Kingdom of Great Britain & Northern Ireland:

We are united in our condemnation of the sham presidential elections in Belarus on 26 January and the ongoing human rights violations perpetrated by the Belarusian regime. Recently announced sanctions represent a coordinated, multilateral effort to hold the Lukashenko regime to account.

No election can be considered free, fair or in line with international standards when it is held in a climate of ongoing repression, marked by a clampdown on civil society, arbitrary detentions, and restrictions on genuine political participation. The regime’s decision to invite the Organisation for Security and Cooperation in Europe / Office for Democratic Institutions and Human Rights to observe only 10 days before the elections prevented ODIHR’s access to key stages of the election process. These actions are at odds with Belarus’ international commitments and demonstrate a clear desire to avoid transparency in the electoral process.

We condemn the ongoing appalling human rights violations committed by the Lukashenko regime and call on them to release the over 1,250 political prisoners who remain unjustly detained. We urge Belarus to follow its international human rights obligations and OSCE commitments in all respects, including restoring an open civil society, to create an environment in which new elections which meet international standards can be held. We stand with the Belarusian people and recognise their right to determine their own future in a genuinely free and fair manner, without fear, oppression or external interference.

We will continue to support the aspirations of the Belarusian people for a free, democratic and independent Belarus.
BIM35822 - Capital/revenue divide: computer software: in-house software development costs: introduction
Source: gov.uk (2025-09-02)


Follow the same basic approach

The basic approach to determining whether expenditure on computer software is capital is set out in BIM35810 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35810). To recap the key points:
- It is necessary to obtain an understanding of the business function or effect of a concern's software rather than the nature of computer programs themselves and how they are written.
- Software normally functions as a tool enabling business to be carried on more efficiently.
- The scope, power, longevity of such a tool and its centrality to the functions of the business will all bear on its treatment.
BIM35820 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35820) considers in more detail the treatment of costs of developing software to fit a trader's specific needs. This guidance should be applied whether the software is developed by a trader's own employees or whether outside consultants are engaged. There is no presumption that because expenditure on software is incurred in-house it is more likely to be revenue than it would be if the same software were developed for a concern by an independent software house. For the role of the commercial accounting treatment of the expenditure in question see the general comments in BIM35200 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35200) onwards. That treatment, though not decisive, will remain relevant to the tax position. The fact that expenditure on in-house software costs has been taken to the balance sheet does not mean that it is necessarily capital for tax purposes but it is a factor in support of capital treatment. If such expenditure turns out to be revenue for tax purposes then it does not follow that a deduction is due in the year it is incurred.

Corporation Tax intangible assets regime

Licences and rights over software that was created or acquired from an unrelated party by a company, on or after 1 April 2002, usually fall within the Corporation Tax intangible fixed assets regime.

Detailed guidance on the intangible assets rules for companies is in the Corporate Intangibles Research & Development Manual (see CIRD10000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird10000) onwards).

Relevance of accounting treatment

Conversely, the fact that expenditure on in-house software costs has been written off immediately to the profit and loss account does not mean that it is necessarily revenue for tax purposes. Indeed, where the payment is clearly capital by reference to the other relevant factors, ECC Quarries Ltd v Watkis [1975] 51TC153 - see BIM35325 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim35325) - is authority for capital treatment even if an immediate write off is the only available accountancy treatment. For guidance on this topic, please contact an HMRC Advisory Accountant.
A response to: Counter Terrorism Joint Inspection
Source: gov.uk (2025-03-14)

A joint inspection – National security division and multi-agency arrangements for the management of terrorist offenders in the wake of terrorist attacks.

This action plan is the response to HM Inspectorate of Probation, HM Inspectorate of Constabulary and Fire & Rescue Services and HM Inspectorate of Prisons Counter Terrorism Joint Inspection. (https://www.justiceinspectorates.gov.uk/hmiprobation/wp-content/uploads/sites/5/2023/07/Counter-Terrorism-joint-thematic-inspection-report-by-HM-Inspectorate-of-Probation-and-HMICFRS-and-HMIP.pdf)
Mrs C Thomas v Prime Life Ltd: 6003037/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mrs C Thomas v Prime Life Ltd: 6003037/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/6909d9a4b04a520c50518416/Mrs._C_Thomas_v_Prime_Life_Limited_6003037.2024_Judgment.pdf).
Northern Ireland Poverty and Income Inequality Report 2023/24
Source: gov.uk (2025-03-27)

Information on Household Income and poverty rates in Northern Ireland.

The Northern Ireland Poverty and Income Inequality Report presents annual estimates of the proportion of people, children, working-age adults and pensioners in Northern Ireland living in poverty, and other statistics on household income and income inequality.
Mr D McCrae v Glasgow City Council and Community Safety Glasgow: 4105041/2017
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mr D McCrae v Glasgow City Council and Community Safety Glasgow: 4105041/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/67f7cf19c6046b50261bc802/Mr_D_McCrae_v_Glasgow_City_Council___Community_Safety_Glasgow_-_4105041.2017_-_Judgment.pdf).
Mr G McCarthy v Bentley Fencing Ltd: 1809342/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr G McCarthy v Bentley Fencing Ltd: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/6855703ec9b3bb1663ab9030/1809342_2024_McCarthy_v_Bentley_Fencing_Limited.pdf).
Mr B Fradley-Lowndes v One Goal UK Ltd: 6019850/2025
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mr B Fradley-Lowndes v One Goal UK Ltd: 6019850/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d672c248b997bf604b1582/Mr_B_Fradley-Lowndes_v_One_Goal_UK_Ltd_-_6019850_2025_-_Judgment.pdf).
Ms H Doyle v Glasgow City Council and Glasgow Life: 111685/2010
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Ms H Doyle v Glasgow City Council and Glasgow Life: 111685/2010 - Strike Out (https://assets.publishing.service.gov.uk/media/680f67db56bc2cfe7f7f5c19/Ms_H_Doyle_v_Glasgow_City___Glasgow_Life_-_111685.2010_-_Judgment.pdf).
Product Safety Report: Type-C Power Adapter sold via Amazon (2508-0042 and 2508-0048)
Source: gov.uk (2025-08-26)

Product Safety Report for Type-C Power Adapter presenting a serious risk of fire.

Summary

Product: Type-C Power Adapter

Hazard: The product presents a serious risk of fire as the mains supply cord has excessive resistance, and the fuse has insufficient granular filler.

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

Product information

Hazard

The product presents a serious risk of fire as the mains supply cord has excessive resistance, and the fuse has insufficient granular filler. As a result, if there is a fault with the product or a surge in electrical current, the product could overheat and catch fire. The product also does not meet the requirements of BS 1362 as the fuse link and end caps are below minimum dimensional requirements. Some of the required documentation and markings are not present.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 nor the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2508-0042 and 2508-0048

Notified by: Local Authority Trading Standards
Public hearing decision for the case of Charles Salvador
Source: gov.uk (2025-05-06)

You will find attached the decision following the application for the parole hearing of Charles Salvador to allow the public to observe the hearing.

A judicial Parole Board member, on behalf of the Board Chair, has not granted the application for Charles Salvador’s parole hearing to be made public.

More information about the reasons for this decision are attached.

For more detail on applying for a parole hearing to be made public, please read more here: Applying for a Parole review to be public - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/applying-for-a-parole-review-to-be-public)
Anxious Minds
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 Anxious Minds 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 Anxious Minds recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Any additional commitments Anxious Mind could make (based on local circumstances).

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.
IPGN5650 - Guide Notes: accessories, spare parts and tools, pallets and packing
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Introduction

Many accessories, spare parts and tools, when considered as separate items, are non-originating goods. However, when considered as part of the main piece of machinery, equipment, apparatus or vehicle their value is within the limits allowed by the origin rules and so are considered to be originating.

When these items are imported with a piece of machinery etc, UK regulations treat them as one with that piece of machinery etc on condition that they are:
- part of the normal equipment
- included in the price of the machinery etc and are not separately invoiced, and
- included with the machinery etc for tariff classification purposes.
These rules apply also to pallets, packing etc.

Check your goods meet the rules of origin - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin)
MTT62920 - Charging mechanisms: Undertaxed Profits Rule: Transitional provisions: Transitional provision for international expansion
Source: gov.uk (2025-08-05)


Where certain conditions are met, the Undertaxed Profits Rule (UTPR) contains a provision which deems there to be no untaxed amount for any member of a group or joint venture group where the group has a limited presence outside of the primary territory where it is located.

This is set out in Part 2 of Schedule 16A to Finance (No.2) Act 2023.

Conditions

For all members of the group or joint venture group to be deemed to have no untaxed amount the following conditions must be met by the multinational group:
- the current period must either be the first period for which the group is in scope of UTPR, or one of the four subsequent periods, and
- the international expansion condition must be met.
For this purpose, a group is first in scope of UTPR in the later of:
- the first period in which it meets the revenue threshold test (see MTT11010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11010)), and
- the first period beginning on or after 31 December 2024.
The group does not have to actually be subject to a UTPR in the first period in which it is considered to be ‘in scope of UTPR’.

International expansion condition

The international expansion condition is met where a group meets the following two conditions:
- it does not have members located in more than 6 territories (see MTT18010+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt18010)), and
- the sum of the value of tangible fixed assets (see MTT62350 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt62350)) of qualifying members of the group, excluding those located in the ‘reference territory’, does not exceed 50 million euros.
The ‘reference territory’ is the territory with the greatest value of tangible fixed assets of qualifying members located in that territory.

As a stateless entity is treated as not being located in any territory, it does not count towards the total number of territories for the purposes of the international expansion condition.
Redeployable
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 Redeployable 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 Redeployable 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
- Armed Forces Charities
We also pledge the following:

Support service leavers by offering CV writing and interview skills workshops; Provide service leavers with training, prior to placing them in job roles; Continue to support service leavers when they have secured a job role

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.
Stoneleigh and Partners 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 Stoneleigh and Partners 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 Stoneleigh and Partners 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
- 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.
Belvoir Logistics Ltd (1) and Shane Tinnelly (2) v Driver and Vehicle Agency (Northern Ireland) (T): [2025] UKUT 383 (AAC)
Source: gov.uk (2025-12-01)

Upper Tribunal Administrative Appeals Chamber decision by Judge Smith on 10 November 2025.

Read the full decision in UA-xx-xxxx-xxxx-NT (https://assets.publishing.service.gov.uk/media/692db55ea245b0985f034378/UA-xx-xxxx-xxxx-NT.pdf).

Judicial Summary

The Upper Tribunal dismissed the appeal brought by Belvoir Logistics Ltd and Shane Tinnelly against the decision of the Presiding Officer on behalf of the Department for Infrastructure (NI), which had revoked the company’s operator’s licence, disqualified Mr Tinnelly indefinitely as a transport manager and disqualified both parties from holding or obtaining an operator’s licence for 12 months. The Tribunal found no material error of law or procedural impropriety in the decision, concluding that the presence of Traffic Regulation Unit (TRU) staff at the public inquiry did not amount to procedural unfairness, nor did the application to exclude such persons from the PI, create bias against the Appellant. The Tribunal upheld the Presiding Officer’s findings that the operator had lost good repute due to a pattern of serious regulatory breaches, including vehicle maintenance failures, driver infringements, and inadequate management oversight. Despite the operator’s engagement of a transport consultant and some remedial efforts, the Upper Tribunal determined that revocation and disqualification were a proportionate and lawful response.
Mr O Holt and Others v Readie Construction Ltd (in administration) and Secretary of State for Business & Trade: 3200879/2024 and Others
Source: gov.uk (2025-02-18)

Employment Tribunal decision.

Read the full decision in Mr O Holt and Others v Readie Construction Ltd (in administration) and Secretary of State for Business & Trade: 3200879/2024 and Others - Judgment (https://assets.publishing.service.gov.uk/media/67acb5b537726e9056af60aa/Holt_v_Readie_Construction_Ltd__in_administration__-_3200879_-_2024_-_Judgment_and_recoupment_.pdf).
Employing prisoners and ex-offenders
Source: gov.uk (2025-11-27)

This guidance highlights the benefits of working with prisons and hiring ex-offenders to help fill skills gaps and reduce re-offending.

If you think your business could benefit from hiring prisoners or ex-offenders, register your interest (https://newfuturesnetwork.gov.uk/register/) and one of the team will get back to you with more information.

If you would like to know more, have a look at our case studies and promotional information (https://www.gov.uk/government/publications/employing-prisoners-and-ex-offenders-case-studies).
CPTPP: joint ministerial statement in Jeju, 16 May 2025
Source: gov.uk (2025-05-16)

A jointly prepared statement following the meeting in Jeju, Republic of South Korea, on 16 May 2025 of Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) members.

CPTPP members discussed:
- the challenging international trading environment
- the 3 overarching priorities for 2025 under the theme, Delivering Sustainable Trade and Resilient Growth
- continued progress on the General Review
- the importance of the continued expansion of CPTPP
- future trade and investment initiatives with the European Union (EU) and Association of Southeast Asian Nations (ASEAN)
Mr C Oakes v Royal Free London NHS Foundation Trust: 2200528/2024
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Mr C Oakes v Royal Free London NHS Foundation Trust: 2200528/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68a6e79d2f1856648215572c/Mr_C_Oakes_v_Royal_Free_London_NHS_Foundation_Trust_-_2200528-2024.pdf).
Appropriation or compulsory purchase of certain types of land, including common land or town or village green
Source: gov.uk (2025-12-01)

Section 19 of the Acquisition of Land Act 1981 - common land

Appropriation or compulsory purchase of certain types of land, including common land or town or village green, must be subject to special parliamentary procedure unless a certificate is obtained from the Secretary of State confirming that suitable exchange land is to be given for the land taken, or that the giving of exchange land is unnecessary.

There is no application form, applications should be made by letter.

MHCLG guidance on Compulsory purchase process and the Crichel Down Rules (https://www.gov.uk/government/publications/compulsory-purchase-process-and-the-crichel-down-rules-guidance)
Richard George
Source: gov.uk (2025-02-19)

A successful deliverer of high-profile, large-scale projects, Richard George has 45 years of experience operating at the most senior level in the UK transport industry. Currently, an independent advisor, Richard’s previous roles have included being: Managing Director for Global Rail and Transit Engineering at SNC -Lavalin Director of Transport for the Olympic and Paralympic Games 2012 HS1 Project Director for Eurostar Rail Board member for First Group plc Managing Director of Great Western Trains MEBO leadership of the original Great Western franchise award at privatisation In addition to being Chair at DFTO , Richard has advised the Department for Transport ( DfT ) and Transport for the North on matters relating to rail performance and investment in the north of England. Prior to privatisation, Richard had 20 years railway management experience with British Rail, including Director of Strategy for InterCity and Franchise Development Director.

A successful deliverer of high-profile, large-scale projects, Richard George has 45 years of experience operating at the most senior level in the UK transport industry.

Currently, an independent advisor, Richard’s previous roles have included being:
- Managing Director for Global Rail and Transit Engineering at SNC-Lavalin
- Director of Transport for the Olympic and Paralympic Games 2012
- HS1 Project Director for Eurostar
- Rail Board member for First Group plc
- Managing Director of Great Western Trains
- MEBO leadership of the original Great Western franchise award at privatisation
In addition to being Chair at DFTO, Richard has advised the Department for Transport (DfT) and Transport for the North on matters relating to rail performance and investment in the north of England.

Prior to privatisation, Richard had 20 years railway management experience with British Rail, including Director of Strategy for InterCity and Franchise Development Director.
Jim McMahon OBE MP
Source: gov.uk (2025-09-06)

Jim McMahon was previously Minister of State at the Ministry of Housing, Communities and Local Government between 6 July 2024 and 6 September 2025. He has been the MP for Oldham West, Chadderton and Royton (and its predecessor Oldham West and Royton) since December 2015.

Jim McMahon was previously Minister of State at the Ministry of Housing, Communities and Local Government between 6 July 2024 and 6 September 2025.

He has been the MP for Oldham West, Chadderton and Royton (and its predecessor Oldham West and Royton) since December 2015.
PPN 007: Contracts with Russia and Belarus
Source: gov.uk (2025-02-17)

This PPN sets out how contracting authorities can further cut ties with companies backed by the states of Russia and Belarus.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 01/22.
E Crawley v Power Electric Services Ltd (in Liquidation): 2304423/2023
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in E Crawley v Power Electric Services Ltd (in Liquidation): 2304423/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67dbce9ea87d546feeda02be/E_Crawley_v_Power_Electric_Services_Limited__in_Liquidation__2304423-2023_Judgment.pdf).
Report of the Chief Electoral Officer for Northern Ireland 2024-2025
Source: gov.uk (2025-11-11)

Presented to Parliament pursuant to section 9(1) of the Northern Ireland (Miscellaneous Provisions) Act 2006

This Annual Report covers the period from 1 April 2024 to 31 March 2025. It was a year of significant delivery for the Electoral Office, most notably the administration of the 2024 United Kingdom General Election, held on 4 July 2024.

Ordered by the House of Commons to be printed on 11 November 2025.
Company Names Tribunal decision: Mccana Environment Technologies Ltd
Source: gov.uk (2025-01-09)

Decision for applicant Mecana AG against registration number 14892719, applicant successful.

Application number 4938

Applicant Mecana AG objected to the name used by Mccana Environment Technologies Ltd under the Companies Act 2006.

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

Signed order

On the 7 January 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Mccana Environment Technologies Ltd is changed to 14892719 LTD.
Health certificate for the import into, and transit within France and French overseas departments for non-domestic carnivores: certificate 8651
Source: gov.uk (2025-10-30)

Use these forms and guidance document for the import into, and transit within France and French overseas departments for non-domestic carnivores.

Exporting from England, Scotland and Wales

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

1. Check what you need for your export

Find out about the requirements for export in the Guidance notes for certificate 8651 (https://assets.publishing.service.gov.uk/media/628b653d8fa8f55622a9c8f9/8651NFG.pdf).

Download a specimen certificate Health certificate for the import into, and transit within France and French overseas departments for non-domestic carnivores : certificate 8651, version 2. (https://assets.publishing.service.gov.uk/media/6903439efabc9f10a832a83a/8651EHC_V2_FF.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8651EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Help with your application

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

Find out about call charges (https://www.gov.uk/call-charges).
Breach of statutory election procedures: Certification Officer v Fire Brigades Union
Source: gov.uk (2025-02-28)

This document contains the decision made by the Certification Officer in this case.

The Fire Brigades Union notified the Certification Officer that it had breached its obligations under section 55 in the recent general secretary election and asked the Certification Officer to make a declaration and an enforcement order.

The Certification Officer made a declaration that the Union breached the requirements of Chapter IV of Part 1 of the Trade Union and Labour Relations (Consolidation) Act 1992, because the Union did not issue ballot papers to all eligible members. She also made an enforcement order.
Matheson, Michael - Cabinet Secretary for NHS Recovery, Health and Social Care, and, prior to that, Cabinet Secretary for Net Zero, Energy and Transport, Scottish Government - advice under the government's Business Appointment Rules
Source: gov.uk (2025-12-02)

Advice provided to Michael Matheson, former Cabinet Secretary for NHS Recovery, Health and Social Care, and, prior to that, Cabinet Secretary for Net Zero, Energy and Transport, Scottish Government, on appointments and employment taken up within two years of leaving office

Ambassador, Highland Renewables

Mr Matheson received advice (https://draft-origin.publishing.service.gov.uk/government/publications/matheson-michael-cabinet-secretary-for-nhs-recovery-health-and-social-care-and-cabinet-secretary-for-net-zero-energy-and-transport-scottish-gov/advice-michael-matheson-ambassador-highland-renewables?preview=8986236) on taking up an unpaid role with Highland Renewables.

This advice was considered and provided by ACOBA before it closed on 12 October 2025. The Independent Adviser has not had a role in determining this advice.

ACOBA published on its website advice provided to Mr Matheson (https://www.gov.uk/government/publications/matheson-michael-former-cabinet-secretary-for-nhs-recovery-health-and-social-care-scottish-government-acoba-advice) before its closure.

The Scottish Government has published a factsheet (https://www.gov.scot/publications/employment-after-government-business-appointment-rules/) about the process under the Business Appointment Rules for former Scottish Government ministers following ACOBA’s closure.
Mr L Gurung v Ramen Bar Ltd: 6004813/2024
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr L Gurung v Ramen Bar Ltd: 6004813/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/686e4d8181dd8f70f5de3cf6/Mr_L_Gurung_-vs-_Ramen_Bar_Limited_-_6004813.2024_-_Judgment.pdf).
IPGN5200 - Guide Notes: goods in excess of entry
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

From time to time the quantity of goods that actually arrive from a preference country may be in excess of the amount declared on the accompanying preference document. You have discretion to admit the excess goods to preference rather than call for an additional preference document. The level of authority required to exercise such discretion may be set locally.

When exercising such discretion the following may need to be taken into consideration.
- Does the cargo include similar products not entitled to preference?
- From the character of the goods, any package marks or other evidence, is there any reason to doubt that the goods are entitled to preference?
- Is the amount of the excess reasonable taking into account the size of the original consignment and the nature of the packaging?Note: an excess of bulk goods is likely to be more common than an excess of packaged goods.
Note: if the goods are subject to a tariff quota see Tariff Quota Guidance Notes (TQGN).

If excess goods are granted preference it helps any post clearance action if the entry is endorsed 'Excess goods admitted to (GSP, ACP etc) preference under IPGN5200' or similar.

Note: some goods are subject to quantative limits (not quotas). Excess goods should not be admitted if you consider that the undeclared excess may be an attempt to evade quantative limits.
Changes to Employee Car Ownership Schemes for Income Tax
Source: gov.uk (2025-11-26)

This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars from 6 April 2030, with transitional arrangements.

This measure amends the benefit in kind rules so that vehicles provided through ECOS will be deemed as taxable benefits from 6 April 2030.

Transitional arrangements will apply for employees still in schemes established prior to that date. They will be able to use the previous treatment, until either the arrangement changes, is renewed, or until April 2032, whichever happens first.