theodi/ndl-core-corpus huggingface dataset:
CVC Components 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 CVC Components 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 CVC Components 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.
Legacy Leisure 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 Legacy Leisure 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 Legacy Leisure 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
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.
Integrated Settlements contextual indicators for 2025 to 2026
Source: gov.uk (2025-04-08)

Details of the contextual indicators agreed for 2025 to 2026.

Under the Integrated Settlement policy, Greater Manchester Combined Authority and West Midlands Combined Authority are accountable for delivering outcomes agreed in their Integrated Settlement Outcomes Framework, which has been jointly agreed with Government.

Separately, GMCA and WMCA have agreed to track the following metrics to support understanding of a number of areas of shared interest. GMCA and WMCA will not be held accountable for these metrics.
Highlands and Islands Enterprise
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 Highlands and Islands Enterprise 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 Highlands and Islands Enterprise recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Fuel poverty statistics methodology handbooks
Source: gov.uk (2025-03-27)

Guides to the fuel poverty statistics series, for both the Low Income Low Energy Efficiency (LILEE) and the Low Income High Costs (LIHC) indicators.

These handbooks provide guidance on the use of the fuel poverty statistics under both the current Low Income Low Energy Efficiency (LILEE) indicator, and the previous Low Income High Costs (LIHC) indicator. They describe the methodology used to calculate the fuel poverty figures for England and provide an outline of the available data:
- the 2025 LILEE handbook covers the 2023 and 2024 fuel poverty figures for England
- the LIHC handbook covers the official 2018 fuel poverty figures for England, the last official fuel poverty estimates produced on this basis
Contact us

If you have questions about these statistics, please email: xxx@xxx.xx (mailto:xxx@xxx.xx).
Withdrawing passports and passport facilities: caseworker guidance
Source: gov.uk (2025-11-18)

His Majesty's Passport Office guidance on withdrawing passports and passport facilities (services).

His Majesty’s Passport Office on how staff withdraw passports and passport facilities (services) including:
- what it means to withdraw passports and passport facilities
- when we may withdraw passports or passport facilities
- what you must consider before withdrawing passports or passport facilities
- options that may allow a customer to keep, renew (or replace) their passport
- what to do if withdrawing a passport will cause problems for the customer
- how to withdraw a passport
M Devlin v Culture and Sport Glasgow  T/a Glasgow Life: 8002096/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in M Devlin v Culture and Sport Glasgow T/a Glasgow Life: 8002096/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/689dc2a62e8cc8ec5b357248/Mr_M_Devlin_v_Culture_and_Sport_Glasgow_ta_Glasgow_Life_8002096.2024.pdf).
Early years funding: 2025 to 2026
Source: gov.uk (2025-07-14)

Information for local authorities and settings about early years funding for the 2025 to 2026 financial year.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Operational guide

Local authorities should follow this guidance when funding providers to deliver the early years entitlements in the financial year 2025 to 2026.

Technical note

Read the technical note and step-by-step guide (in the funding rates table) to understand how the funding rates for early years have been calculated.

Funding rates

View the funding rates for your local authority area.

Easy explainer: early years funding rates

This document is aimed at early years providers and explains, in an accessible format, how the funding rates are calculated and distributed.

Local authority case studies

Case studies to support local authorities communicate rates to providers by the 28 February.

Further information

You can view the rates and calculations for previous financial years on the early years funding: 2024 to 2025 (https://www.gov.uk/government/publications/early-years-funding-2024-to-2025) page.

You can find out further information, including details about the 2025 to 2026 final funding allocation methodology for the new entitlements in the early years funding: termly data collection in 2025 to 2026 (https://www.gov.uk/government/publications/early-years-funding-termly-data-collection-in-2025-to-2026) guidance.
A Kusnierz v Vitalograph Ltd: 3305122/2023
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in A Kusnierz v Vitalograph Ltd: 3305122/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a9d19b5dea3871ea1ceaae/Adam_Kusnierz_v_Vitalograph_Ltd_3305122_2023_FMH_Judgment.pdf).
TSEM4605 -  Settlements legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2017-5 April 2025: Background
Source: gov.uk (2025-04-07)


The guidance on this page relates to the period 6 April 2017 - 5 April 2025. From 6 April 2025 the rules around the taxation of non-UK domiciled individuals ended and individuals are taxable based on their residence position only. Detailed guidance on the changes from 6 April 2025 can be found at TSEM4700 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4700) onwards.

Background

In his 2015 budget statement the Chancellor announced changes to the taxation of non-domiciled individuals. One of these was the expansion of the concept of being ‘deemed domiciled’ in the UK for income tax purposes. A deemed domiciled individual would not be able to claim the remittance basis of taxation. Individuals affected were split into two groups, the first being long-term resident non-domiciles (condition B) and the second known as ‘returners’ (condition A) who were individuals who were non-domiciled, bur resident in the UK in the relevant year and were born in and have a domicile of origin in the UK. For further details of when an individual will be considered deemed domiciled see INTM603200 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603200)

The government announced that non-domiciliaries who set up non-resident trust structures before becoming deemed domiciled in the UK under the long-term resident rules would not be taxed on the foreign source income of such trusts and their underlying companies provided that such income was retained within the structure and no further property was settled.

From the 6 April 2017 deemed-domiciled long-term resident settlors would be liable to pay income tax on the UK source income arising within a trust structure in which they had retained an interest.

From 2018/19 a benefits charge was introduced to tax any benefit received from the trust to the extent that such benefits could be matched with this protected foreign source income within the trust.

Similar amendments have also been made in respect of the Transfer of Assets Abroad (ToAA) legislation and for capital gains arising in these structures. Neither of these areas are covered by this manual.

The guidance in this manual will assume that the settlements legislation is in point, and no consideration will be given to ToAA or CGT legislation. Please see the relevant guidance for these areas.
Operation Christmas Box Charity
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 Operation Christmas Box Charity 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 Operation Christmas Box Charity recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- UK Cadets
- Armed Forces Day
We also pledge the following:

seeking to support the Armed Forces personnel who are deployed overseas at Christmas away from their loved ones by providing Christmas boxes full of presents

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.
4Mat Data Solutions
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We 4Mat Data Solutions will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 4Mat Data Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Lydlynch Infant School: 23 July 2025
Source: gov.uk (2025-07-22)

The schools adjudicator’s admission variation decision about Lyndlynch Infant School.

Decision reference: VAR2611

Type of decision: variation to admission arrangements – approved

School type: community

School phase: primary

Local authority: Hampshire County Council

Admission authority: local authority
Federation of Small Businesses - HQ
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 Federation of Small Businesses - HQ 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 Federation of Small Businesses - HQ 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 Reservists
- Armed Forces Day
We also pledge the following:

promoting the benefits of employing a reservist or service leaver to our members right across the UK working with the Ministry of Defence, Armed Forces and encouraging our members to link in with local contacts in their local communities;

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.
Call for views on enterprise connected device security
Source: gov.uk (2025-07-07)

The government is asking for views on the security of enterprise connected devices, also known as "IoT devices".

Anyone can respond to this call for views.

Update: 7 July 2025

The closing date for this call for views has been extended to 11.59pm on Monday 4 August 2025.

It is a priority for the government to ensure all new and existing technologies are safely developed and deployed across the UK.

“Enterprise connected devices” (or “IoT devices”) are devices used by businesses and organisations such as office printers, internet-connected telephones, building entry systems and room booking systems.

The government is concerned about the security of these products as vulnerable devices can provide a route for hostile actors to attack the IT systems used by businesses.

As part of the government’s work to address this issue and improve cyber resilience across the UK economy, the government is seeking views from industry and the public on what interventions would be appropriate to tackle this issue.

Respond to the call for views (https://dsit.qualtrics.com/jfe/form/SV_249YnceACGMYeN0)

To support this work, the government commissioned NCC Group (https://www.nccgroup.com/uk/) to conduct a vulnerability assessment of some commonly-used enterprise connected devices. This found a wide range of serious vulnerabilities across a number of devices commonly used by businesses.

Read the research on vulnerabilities in enterprise IoT devices (https://www.gov.uk/government/publications/research-on-cyber-security-in-enterprise-connected-devices)
EWS1 or equivalent Lender Data on Mortgage Valuations for flats October 2024 – December 2024, United Kingdom
Source: gov.uk (2025-07-17)

Information on the number of EWS1 forms (or equivalent) that have been required for mortgage valuations, as reported by seven major lenders in the United Kingdom.

This quarterly data release publishes information on the number of EWS1 forms (or equivalent) that have been required on mortgage valuations for flats, as reported by seven major lenders in the United Kingdom. The Ministry of Housing, Communities and Local Government has received monthly data in an aggregated, anonymised format for the period April 2021 to December 2024. This data release does not constitute an Official Statistics or National Statistics release.
Crime and Policing Bill 2025: equality impact assessments
Source: gov.uk (2025-12-04)

Equality impact assessments relating to the Crime and Policing Bill 2025.

Equality impact assessments (EIA) relating to the Crime and Policing Bill 2025 which was introduced in the House of Commons on 25 February 2025.

We are aware that these publications may have accessibility issues. We are working on accessible versions.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
British Embassy Baku
Source: gov.uk (2025-11-06)

The British Embassy in Azerbaijan maintains and develops relations between the UK and Azerbaijan.

Find out more on our UK and Azerbaijan news page (https://www.gov.uk/world/azerbaijan).

Our work covers a range of issues including democracy, an open market-based economy and effective governance structures. We liaise with the Azerbaijani government and Institutions on behalf of UK institutions and government departments, and support the UK’s international priorities.

We provide services to British nationals living in and visiting Azerbaijan. You can access UK government services while in Azerbaijan (https://www.gov.uk/world/azerbaijan).

If you’re travelling in Azerbaijan, see our Azerbaijan Travel Advice (https://www.gov.uk/foreign-travel-advice/azerbaijan).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:

ill, injured, or involved in a crime

with a British person who’s died

Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/azerbaijan/british-embassy-baku)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document)

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you are not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizenship)

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.gov.uk/government/world/organisations/british-embassy-baku#contact-us).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Ms A McIvor v Cordia Services LLP and Glasgow City Council: 4111526/2018
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Ms A McIvor v Cordia Services LLP and Glasgow City Council: 4111526/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/67e6c76c8ac59d1882eade1b/Ms_A_McIvor_v_Cordia_Services_LLP___Glasgow_City_Council_-_4111526.2018_-_Judgment.pdf).
Australia: funeral directors
Source: gov.uk (2025-02-03)

List of English-speaking funeral directors for British nationals in Australia.

The Foreign, Commonwealth & Development Office (FCDO) does not accept any liability to any person or company for any financial loss or damage arising from the use of this information or from any failure to give information.
Company Names Tribunal decision: Freeths Legal PO Scheme Ltd
Source: gov.uk (2025-03-27)

Decision for applicant Freeths LLP against registration number 15743100, applicant successful.

Application number 5122

Applicant Freeths LLP objected to the name used by Freeths Legal PO Scheme 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.
Ms V Kiba and Others v House of Yen Ltd (In Creditors Voluntary Liquidation): 1405952/2023 and Others
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Ms V Kiba and Others v House of Yen Ltd (In Creditors Voluntary Liquidation): xx-xxxx-xxxx and Others - Strike Out (https://assets.publishing.service.gov.uk/media/678fcce43087686d77328b3f/Ms_V_Kiba__Miss_N_Chigarire___Mr_G_Mgaloblishvili_-vs-_House_of_Yen_Limited__In_Creditors_Voluntary_Liquidation__-_xx-xxxx-xxxx__xx-xxxx-xxxx___xx-xxxx-xxxx_-_Judgment.pdf).
Children and Families Grant consolidation table: final local government finance settlement 2025 to 2026
Source: gov.uk (2025-02-03)

This table provides a breakdown of the composite grants that make up the Children and Families Grant for 2025 to 2026.

This information table provides a breakdown of the composite grants that have been consolidated into the new Children and Families Grant for 2025 to 2026. This will not form part of Core Spending Power in 2025 to 2026.
CG63955 - Business Asset Disposal Relief: broad outline
Source: gov.uk (2025-03-17)


Entrepreneurs’ Relief was renamed as Business Asset Disposal Relief in Finance Act 2020 with effect from 6 April 2020. The new name is generally used in this guidance but should be read as applying to times before that date.

For disposals occurring on or after 6 April 2025 gains which qualify for Business Asset Disposal Relief are charged at a rate of 14%. This increases to 18% for qualifying gains arising from disposals occurring on or after 6 April 2026. Finance Act 2025 includes anti-forestalling rules to counter arrangements that seek to “lock in” lower CGT rates, see CG10249 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg10249) to CG10251 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg10251).

For disposals from 23 June 2010 to 5 April 2025 gains which qualify for Business Asset Disposal Relief are charged at a rate of 10%.

For disposals from 6 April 2008 to 22 June 2010 gains which qualify for Business Asset Disposal Relief were reduced by 4/9th. The net amount was the chargeable gain and charged at the single rate of CGT.
Change of British High Commissioner to Ghana
Source: gov.uk (2025-04-17)

Mr Christian Rogg has been appointed British High Commissioner to the Republic of Ghana.

Mr Christian Rogg has been appointed British High Commissioner to the Republic of Ghana in succession to Ms Harriet Thompson who will be transferring to another Diplomatic Service appointment. Mr Rogg will take up his appointment during July 2025.

Curriculum vitae

Full name: Christian Stefan Rogg

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
ACE on tour at Civil Service Live
Source: gov.uk (2025-08-12)

ACE toured Civil Service Live nationwide, asking civil servants how they can better use data and digital technology to innovate and tackle challenges.

Are you struggling to solve a problem? Want to find out how you can better use data and digital technology to tackle your team’s challenges? These are the questions that the Accelerated Capability Environment (ACE) has been asking civil servants from across the UK in recent months.

Since early June, ACE has been on a UK tour, attending Civil Service (CSL). CSL brings together all civil servants in the area, to share best practice, learn about new initiatives, and have the chance to network. As an innovation capability that is available to the whole of government, we decided that this was a great way to get ACE’s name out there.

From Exeter to Glasgow, this is a truly national event and what better way to meet civil servants we don’t usually get to engage with. One of the themes for this year’s CSL was Innovating for Impact: transforming public service delivery. This is at the heart of what we do at ACE and we wanted to help and inspire others who may be at the start of their own innovation journey.

Our aim was for delegates to return to their day jobs feeling energised and equipped with new ideas to tackle work challenges. And from the feedback we’ve had, it sounds like we managed to do just that.

We presented and had an ACE stand at five different locations, where we enjoyed meeting civil servants in a huge range of jobs and from many different departments.

Those who attended our presentation heard about recent work that ACE has been delivering across different government missions and many of those people came to find us at our stand afterwards to thank us for what ACE is doing – which was a brilliant reminder of why ACE exists.

Delivering mission impact that makes a genuine difference to civil servants and has real-world impact is why we do what we do.

We loved meeting lots of new people who came over to our stand to find out what we do and were equally as passionate about their work. We’re really excited to be taking forward new commissions with some of the people we met along the way.

Our key message was that innovation is for everyone, regardless of the size of the problem and we hope that we demonstrated the true power of innovation when you bring together the right expertise from the Civil Service, academia and the private sector.
SPE15260 - Destruction: liability to customs debt
Source: gov.uk (2025-11-24)


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

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

If the destruction of the original import goods creates a secondary product that has a commercial value, and it is not going to be re-exported, it must be released to free circulation on the basis of the description, value and duty rate applicable to the secondary product. It must be accounted for on a SAD C88 using either the normal procedures or CFSP.

If the goods are totally destroyed and rendered totally unusable by any person refer to SPE15175 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15175) for further information.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Datalynx 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 Datalynx 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 Datalynx 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK armed forces and UK civilian operational casualty and fatality statistics: data up to 30 September 2025
Source: gov.uk (2025-11-13)

Biannual UK armed forces and UK civilian operational casualty and fatality statistics.

This biannual report provides statistical information on the number of UK armed forces personnel and UK Civilians who died, were injured or became ill on Permanent Joint Headquarters (PJHQ) led operations.
MTT09100 - Miscellaneous pages: Currency conversions
Source: gov.uk (2025-08-05)


Calculations must be carried out in the currency used to present the consolidated financial statements of the ultimate parent (the ‘CFS currency’, or generally known as the ‘presentational currency’).

A requirement to convert figures from one currency to another arises in the following scenarios:
- an amount must be converted into the CFS currency.
- an amount must be converted to assess whether a threshold in euros has been met.
- a top-up amount that has been calculated in a non-sterling currency must be converted to sterling.
This is set out in Section 254 of Finance (No.2) Act 2023.

Conversions to CFS currency

Where it is necessary to convert an amount into the CFS currency, the conversion must be made in accordance with the authorised accounting standard that was used to prepare the consolidated financial statements.

Where no such statements were prepared, the conversion must be made in accordance with the authorised accounting standards that would have been used, had such statements been prepared.

See MTT09520 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09520) for guidance on the consolidated financial statements.

Conversions to assess thresholds

A conversion from the CFS currency into euros is required where:
- the CFS currency is not euros, and
- an amount expressed in the CFS currency must be compared to a threshold expressed in euros.
The conversion must be made using the average exchange rate for the month of December preceding the accounting period to which the amount relates.

The exchange rates to be used are those published by the European Central Bank. Where the European Central Bank does not publish the relevant rates, the rates published by the Bank of England are to be used.

Where neither the European Central Bank nor the Bank of England publishes the relevant rates, a rate is to be used that appears, on a just and reasonable basis, to reflect the average exchange rate for the month. For example, the rates published by the central bank that issues the CFS currency may be used.

Conversions of top-up amounts to sterling

Where the CFS currency is not sterling, the top-up amount will be determined in that currency and must be converted to sterling.

This conversion is to be made using the average exchange rate for the accounting period.
Former St Helens pub landlord failed to declare he was bankrupt when applying for Covid loan
Source: gov.uk (2025-05-02)

Suspended sentence for former St Helens pub owner

Gary Wright was the owner of the Talbot Ale House in St Helens before it ceased trading in 2019, prior to the pandemic

Wright was subsequently declared bankrupt in early 2020

This did not stop him applying for a £25,000 Bounce Back Loan on behalf of the pub, failing to tell the bank he was bankrupt in the process

The loan was repaid in full earlier this year

A former St Helens pub owner who failed to disclose his bankruptcy when he applied for Covid support funds has been handed a suspended sentence.

Gary Wright did not inform the bank that he was bankrupt when he obtained a £25,000 Bounce Back Loan in the summer of 2020.

The 46-year-old made the application on behalf of the Talbot Ale House on Duke Street in St Helens town centre, the pub he ran before his bankruptcy earlier that year.

Wright, of Bleak Hill Road, St Helens, was sentenced to two years in prison, suspended for two years, at Liverpool Crown Court on Thursday 24 April.

He was also ordered to complete 150 hours of unpaid work and pay £1,500 in costs.

The Bounce Back Loan was repaid in full shortly before Wright was sentenced.

David Snasdell, Chief Investigator at the Insolvency Service, said:

Gary Wright incurred significant debts after his business failed and he was ultimately declared bankrupt.

He then attempted to take advantage of a scheme which was backed by taxpayers and designed to support viable small businesses through the pandemic.

Bankrupts are legally required to declare their status when applying for loans or credit. Wright clearly failed to do this which is why he now has a criminal conviction.

Talbot Ale House ceased trading in September 2019 and Wright was declared bankrupt in February 2020 due to debts owed to a major utility company.

Despite this, Wright applied for a £25,000 Bounce Back Loan in June 2020, claiming the turnover of the pub was £400,000.

Wright remains an undischarged bankrupt, meaning he has not been officially released from his bankruptcy.

Individuals subject to a bankruptcy order must disclose their status if they borrow or obtain credit of £500 or more.

A pub continues to run from the same address but under different management.

Further information

Gary Wright is of Bleak Hill Road, St Helens. His date of birth is 15 December 1978

Read more about the Bounce Back Loan Scheme and the action the Insolvency Service can take if it finds misconduct (https://www.gov.uk/government/publications/fact-sheet-bounce-back-loans/fact-sheet-bounce-back-loans#if-we-find-misconduct)

Further information about the work of the Insolvency Service, and how to complain about financial misconduct. (https://www.gov.uk/government/organisations/insolvency-service)