theodi/ndl-core-corpus huggingface dataset:
IHTM13060 - Domicile: Finance (No 2) Act 2017 changes: summary of the Inheritance Tax changes
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Inheritance Tax (IHT) already has deemed domicile rules (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)). There are three changes to these rules all of which are effective from 6 April 2017:
- a reduction in the number of years of residence in the UK necessary for deemed domicile to apply (IHTM13061 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13061))
- a difference to the way the years are counted (IHTM13061 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13061)) and
- a new category of deemed domicile, the formerly domiciled resident (FDR).
The FDR category applies to individuals born in the UK with a UK domicile of origin, who have acquired another domicile and then become resident in the UK. The new rules will ensure that their foreign property and the property that they settled when they were non-UK domiciled will be within the scope of IHT while the individual is UK resident, as long as they were UK resident in at least 1 of the 2 years prior to the year in which any IHT charge arises. There is more detail on this measure at IHTM13062 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13062).

Example

Jason has been resident and domiciled in England throughout his life and leaves the UK permanently on 1 January 2018 to live in Spain.

Under general law he acquires a domicile of choice in Spain.

On 2 January 2021, he makes a gift of £500,000 from his Spanish bank account to trustees of a discretionary settlement in Gibraltar. Ordinarily, as Jason is domiciled in Spain, no transfer of value arises as this would be a gift of excluded property.

Jason had been domiciled outside of the UK for more than 3 calendar years immediately preceding the date of the gift. (IHTA84/267(1)(a))

Jason was resident in the UK for 18 out of the 20 tax years immediately preceding the date of the gift and for at least one of the four tax years ending with the tax year in which the gift was made (IHTA84/267(1)(b))

The chargeable transfer will be caught by the 15 out of 20 rule. If Jason had made the gift on or after the 6 April 2022 neither rule would apply as Jason would not be caught by the deeming provisions of IHTA84/S267

If there is any doubt as to the correct domicile of the transfer or settlor, the case should be forwarded to Technical for further consideration.
SIA licensing: first aid training requirement
Source: gov.uk (2025-09-02)

Guidance for training providers: what you need to know to meet the SIA's rules on first aid training.

Read ‘First aid training requirement for door supervisors and security guards’ to find out what you must check if you offer the training required for a door supervisor or security guard licence. This document also explains what you must do if you want to offer first aid training yourself.
Risk Consultancy Global 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 Risk Consultancy Global 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 Risk Consultancy Global 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:
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Establish an internal Armed Forces Network within your organisation, to enable staff members with an Armed Forces connection to meet and support one another and provide feedback to you as an organisation.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Safety Report: Dodowin Mini Cordless Chainsaw D101 (2511-0105)
Source: gov.uk (2025-12-10)

Product Safety Report for Dodowin Mini Cordless Chainsaw D101 presenting a serious risk of fire.

Summary

Product: Dodowin Mini Cordless Chainsaw D101

Hazard: The product presents a serious risk of fire as the battery has a thermal fuse which is not fitted adequately to the motor.

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

The listing has been removed by the online marketplace (Amazon).

Product information

Hazard

The product presents a serious risk of fire as the battery has a thermal fuse which is not fitted adequately to the motor. This means that under fault conditions, the battery management system may fail to operate as intended and may overheat and/or explode. Improvements are also required to product marking and labelling.

This product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border and destroyed.

The listing has been removed by the online marketplace (Amazon).

Additional information

PSD notification number: 2511-0105

Notified by: Local Authority Trading Standards
The Philippines: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-06-24)

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

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Philippines or Palau for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:

a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse) and you’ve been away for more than 2 years

a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
Visas, status and immigration data: Q4 2024
Source: gov.uk (2025-02-27)

Data on visas, status and immigration activities.

Citizenship data has been moved to “passport, citizenship and civil registration”.

This document contains details on:
- number of applications received and input, or applications that are submitted online, for each route
- number of sponsorship requests and renewals
- percentage of applications, for each route, processed within service standards
- migration work-in-progress
- tests taken in relation to applications
- cost of each decision for all migrant applications (in country and overseas)
Pride in Place Impact Fund
Source: gov.uk (2025-11-17)

Pride in Place Impact Fund supporting documents.

This page provides further information to local authorities and other partners across the United Kingdom on:
- the aims of the Pride in Place Impact Fund
- its contribution to our shared objectives
- the delivery roles of the UK government and local partners across the UK
Flat 2, 198B Peckham Rye, Southwark, SE22 0LU: LON/00BE/HMF/2025/0614
Source: gov.uk (2025-07-23)

Residential Property Tribunal Decision of Mr A Harris LLM FRICS FCIArb and Ms F MacLeod MCIEH on 15 July 2025.

Read the full reasoned decision in Flat 2, 198B Peckham Rye, Southwark, SE22 0LU: LON/00BE/HMF/2025/0614 (https://assets.publishing.service.gov.uk/media/68761cd188da2e5804bb69f7/250715_-_Flat_2__198b_Peckham_Rye_Decision.pdf).
The Veterans Association
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 Veterans Association 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 Veterans Association recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Dundee and Angus College
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 Dundee and Angus College 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 Dundee and Angus College 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Appendix HM Armed Forces: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on Appendix HM Armed Forces.

This guidance tells UKVI caseworkers how to consider applications under Appendix HM Armed Forces.

A partner or dependent child of a member of HM Armed Forces or of a service leaver can also apply on this route.

An application can be made up to 18 weeks prior to an HM Armed Forces member discharging from service.
Mr D B Dunne v Marrows Ltd (in Creditors’ Voluntary Liquidation) and Secretary of State: 1400168/2024
Source: gov.uk (2025-03-11)

Employment Tribunal decision.

Read the full decision in Mr D B Dunne v Marrows Ltd (in Creditors’ Voluntary Liquidation) and Secretary of State: 1400168/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67b449894a80c6718b55be8b/Mr_D_B_Dunne_v_1._Marrows_Limited___in_Creditors__Voluntary_Liquidation____R1___and_2._Secretary_of_State___R2___-_1400168.2024_-_Judgment.pdf).
BLM11000 - Lease accounting: Lease classification: contents
Source: gov.uk (2025-09-01)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.
One:Ex Consulting 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 One:Ex Consulting 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 One:Ex Consulting 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
We also pledge the following:

Mentoring & Advice: Being a supportive advisor to veterans or those leaving the forces

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.
RDRM76100 - Temporary repatriation facility: Interaction with other rules and regimes: FIG regime and the TRF
Source: gov.uk (2025-04-07)


From 6 April 2025, all UK residents are taxed on the arising basis of assessment on their worldwide income and gains. Individuals who come to the UK after a period of at least 10 consecutive years of non-UK residence can claim UK tax relief on foreign income and gains that accrue during their first 4 years of UK residence. This relief for qualifying new residents is known as the FIG regime. See RFIG41000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig41000) onwards for guidance on this relief.

Individuals who have been subject to the remittance basis in prior tax years, but are still within their first 4 years of UK residence following a period of 10 years of consecutive non-UK residence, may qualify for both the temporary repatriation facility (TRF) and the FIG regime. It is not possible to claim relief under the FIG regime on any amounts of foreign income and gains that arose prior to 6 April 2025 when an individual was UK resident and subject to the remittance basis. This is the case whether the foreign income and gains are remitted in the first 4 years of the individual returning to the UK or any time after.

Instead, individuals will need to designate the remitted foreign income and gains under the TRF, provided the funds meet the criteria to be qualifying overseas capital (see RDRM72100 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm72100)), or pay tax on remittance at the usual tax rates.

Example

Wanjiru is UK resident and a former remittance basis user. She came to the UK for the first time on 6 April 2023.

In the 2023-24 tax year she earned £100,000 of foreign income which was paid into an overseas bank account. She was subject to the remittance basis for 2023-24 and did not remit any of the £100,000 to the UK, so was not taxed on this amount.

On 6 April 2025 Wanjiru still has the £100,000 of foreign income from 2023-24 in her overseas bank account. It is no longer possible to use the remittance basis of taxation, but as Wanjiru had 10 years of consecutive non-UK residence prior to 6 April 2023, she will qualify for the FIG regime for the 2025-26 and 2026-27 tax years.

On 7 April 2025 Wanjiru sells a piece of artwork she has held for many years overseas, making a gain of £50,000. As Wanjiru is eligible, she can claim relief for the £50,000 foreign gain under the FIG regime in 2025-26.

On 1 May 2025 she remits to the UK £75,000 of the foreign income she earned in the 2023-24 tax year.

This remittance of pre-6 April 2025 foreign income will not qualify for relief under the FIG regime. Wanjiru will be taxed on the £75,000 remitted to the UK in 2025-26 at the usual tax rate unless she makes a designation election under the TRF.

Wanjiru is not limited to making a designation election for just the £75,000 that has been remitted to the UK in 2025-26. She could also designate the remaining £25,000 that has not yet been remitted.
Radio equipment regulations
Source: gov.uk (2025-08-01)

Guidance for businesses on the Radio Equipment Regulations 2017 and Radio Equipment (Amendment) (Northern Ireland) Regulations 2024.

This guidance will assist your understanding of the regulations and includes obligations for manufacturers, their authorised representatives, importers and distributors.

In Great Britain, the Radio Equipment Regulations 2017 apply when placing products on the GB market.

In Northern Ireland, the Radio Equipment Regulations 2017 also apply when placing products on the NI market, but were modified on 28 December 2024 by the Radio Equipment (Amendment) (Northern Ireland) Regulations 2024. These provide new requirements for certain categories of electrical / electronic devices, including a charging solution based on USB-C.

The Radio Equipment and Telecommunications Terminal Equipment Regulations 2000 were revoked on 26 December 2017 but continue to apply to relevant products placed on the market prior to this date.
Mr A Mahmood v Nurtured Health & Home Care Ltd: 2502297/2023
Source: gov.uk (2025-11-04)

Employment Tribunal decision.

Read the full decision in Mr A Mahmood v Nurtured Health & Home Care Ltd: 2502297/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/6900c226afec1781f77994a6/Mr_A_Mahmood_v_Nurtured_Health__Home_Care_Ltd_2502297-2023_Judgment.pdf).
W2 Construction 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 W2 Construction 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 W2 Construction Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
The Business Agility Coach 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 Business Agility Coach 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 Business Agility Coach Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Lokman Training
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 Lokman Training 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 Lokman Training 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
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.
David Fuller inquiry
Source: gov.uk (2025-07-15)

Findings and recommendations of the independent inquiry into the issues raised by the David Fuller case.

The inquiry was established to investigate how David Fuller was able to carry out inappropriate and unlawful actions in the mortuary of Maidstone and Tunbridge Wells NHS Trust and why they went apparently unnoticed.

All other documents relating to the inquiry are published on the website of the independent inquiry into the issues raised by the David Fuller case (https://fuller.independent-inquiry.uk).
Conflict, Stability and Security Fund: Eastern Europe and Central Asia programme summaries 2022 to 2023
Source: gov.uk (2025-01-30)

This page includes summaries of Conflict, Stability and Security Fund (CSSF) programmes in Eastern Europe and Central Asia covering 2022 to 2023.

Programme summaries give an annual overview of each Conflict, Stability and Security Fund (CSSF) programme. They explain what support the CSSF provided and intended outcomes, stating:
- where the programme worked
- what it is trying to achieve
- the budget
- the programme length
They break down programme activity into individual components or projects, with details of the lead UK government department and the organisations that are implementing the programme. View further detail on the programme summary form (https://www.gov.uk/government/publications/understanding-a-conflict-stability-and-security-fund-programme-summary).

The CSSF aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons are:
- to protect national security interests
- for the safety and security of beneficiaries, partners and partner governments
The UK Integrated Security Fund (UKISF) (https://www.gov.uk/government/organisations/uk-integrated-security-fund/about) replaced the Conflict, Stability and Security Fund in April 2024.
Company Names Tribunal decision: Intel Techno Consultancy Limited
Source: gov.uk (2025-03-19)

Decision for applicant Intel Corporation against registration number 15759464, applicant successful.

Application number 5078

Applicant Intel Corporation objected to the name used by Intel Techno Consultancy Limited 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 14 March 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Intel Techno Consultancy Limited is changed to 15759464, LTD.
11 Onslow Crescent, Solihull, B92 8RH : BIR/00CT/F77/2024/0632
Source: gov.uk (2025-05-01)

Midlands region T. Wyn Jones. FRICS Vernon Ward. FRICS Philip Morris. FRICS on 13 February 2025

Read the full decision in

11 Onslow Crescent Solihull B92 8RH-BIR_00CT_F77_2024_0632 (https://assets.publishing.service.gov.uk/media/681361b45966d01801999e71/11_Onslow_Crescent_Solihull_B92_8RH-BIR_00CT_F77_2024_0632.pdf)
National Crime Agency annual report and accounts: 2024 to 2025
Source: gov.uk (2025-08-05)

Annual report and accounts for the period covering 1 April 2024 to 31 March 2025.

This annual report and accounts for 2024 to 2025 includes:
- a performance report, which shows the agency’s performance against its priorities for 2024 to 2025 and the serious and organised crime threat
- an accountability report, which outlines the agency’s accountability, assurance, governance and risk processes
- audited financial statements
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.
Mr J Baillie v Caber House Ltd: 8001262/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr J Baillie v Caber House Ltd: 8001262/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67c871e62ecc810ad1fc65c8/Mr_J_Baillie_v_Caber_House_Ltd_-_8001262.2024_-_Judgment.pdf).
Fluorinated greenhouse gases and ozone-depleting substances charging scheme
Source: gov.uk (2025-04-01)

The charges you must pay the Environment Agency for fluorinated greenhouse gases (F gas) and ozone-depleting substances activities from 1 April 2025.

This charging scheme covers:
- fluorinated greenhouse gases activities
- ozone-depleting substances activities
This supports the:
- fluorinated gas (F gas): guidance for users, producers and traders (https://www.gov.uk/government/collections/fluorinated-gas-f-gas-guidance-for-users-producers-and-traders)
- ozone-depleting substances: guidance for users, producers and traders (https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders)
Mr T Nicholas v Menzies Aviation (UK) Ltd: 3313796/2022
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mr T Nicholas v Menzies Aviation (UK) Ltd: 3313796/2022 - Judgment (https://assets.publishing.service.gov.uk/media/65b90e86e9e10a000d0310c8/Mr_T_Nicholas_-_v_-_Menzies_Aviation__UK__Limited__-__3313796-2022_-_Judgment.pdf).

Read the full decision in Mr T Nicholas v Menzies Aviation (UK) Ltd: 3313796/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/662a3d2355e1582b6ca7e5d4/Mr_T_Nicholas_v_Menzies_Aviation__UK__Limited_3313796.2022._judgment_and_reasons.pdf)

Read the full decision in Mr T Nicholas v Menzies Aviation (UK) Ltd: 3313796/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/692d80c29c1eda2cdf03433a/Mr_T_Nicholas_v_Menzies_Aviation__UK__Limited_3313796_2022_Judgment.pdf).
Miss B Wytrzes v Gatwick Turret Ltd: 6022504/2024
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Miss B Wytrzes v Gatwick Turret Ltd: 6022504/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/69203a40a0e0fb4c2936ab5a/Miss_B_Wytrzes_v_Gatwick_Turret_Ltd_6022504-2024_Judgment.pdf).
Beesley & Fildes 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 Beesley & Fildes 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 Beesley & Fildes 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 Day
We also pledge the following:

Promoting the Armed Forces via internal and external communication channels Employment support to members of the Armed Forces Community and family Communications and engagement with current workforce Commercial Advertising Provide catered training and development opportunities Emotional wellbeing support access to counselling service Recruitment campaigns designed specifically for Service Personnel

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.
MJC Construction & Refurb 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 MJC Construction & Refurb 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 MJC Construction & Refurb 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Cadets
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr M Thomas v Retox Digital Ltd: 6013231/2025
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr M Thomas v Retox Digital Ltd: 6013231/2025 - Judgment on Liability (https://assets.publishing.service.gov.uk/media/689d9cede95097004f723f57/Mr_M_Thomas_v_Retox_Digital_Ltd_6013231-25_Judgment.pdf).
Perenco UK 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 Perenco UK 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 Perenco UK 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
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.