theodi/ndl-core-corpus huggingface dataset:
CT Global Freight Audit 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 CT Global Freight Audit 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 CT Global Freight Audit 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 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.
Dr M I Malik v Seren Gobaith Hospital: 6026280/2025
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Dr M I Malik v Seren Gobaith Hospital: 6026280/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68a853e49e1cebdd2c96a0f6/6026280.2025_-_Mahdi_I_Malik_v_Seren_Gobaith_Hospital_-_SO_Judgment_.pdf).
CR Civil Engineering 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 CR Civil Engineering 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 CR Civil Engineering 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
- 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 J Reid v Royal Hotel TLK Ltd: 6001991/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr J Reid v Royal Hotel TLK Ltd: 6001991/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6925c34a33d088f6d5da2d1a/Mr_J_Reid_v_Royal_Hotel_TLK_Limited_-_6001991_2025_-_Judgment.pdf).
Kent Wildlife Trust
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 Kent Wildlife Trust 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 Kent Wildlife Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- 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.
Border Security, Asylum and Immigration Act 2025
Source: gov.uk (2025-12-03)

These documents relate to the Border Security, Asylum and Immigration Bill which received Royal Assent on 2 December 2025.

The Border Security, Asylum and Immigration Act creates a framework of new, enhanced powers and offences to improve UK border security and to strengthen the asylum and immigration system.

The Act will:
- deter irregular migration to the UK and reduce small boat crossings and loss of life in the Channel through the provision of new powers and data-sharing arrangements
- establish the framework for the Border Security Command to provide systems leadership for border security
- strengthen the UK’s wider immigration and asylum system, protect it against abuse, and rebuild public confidence in the UK migration and borders system
The Border Security, Asylum and Immigration Act (https://bills.parliament.uk/bills/3929) in Parliament.
COVID-19 loan guarantee schemes repayment data: June 2025
Source: gov.uk (2025-11-12)

The latest quarterly update of data on the performance of the government’s COVID-19 loan guarantee schemes. Data as at June 2025

This publication is the quarterly performance update on the COVID-19 loan guarantee schemes, inclusive of:
- the Bounce Back Loans Scheme (BBLS)
- the Coronavirus Business Interruption Loan Scheme (CBILS)
- the Coronavirus Large Business Interruption Loan Scheme (CLBILS)
Data points are aligned across schemes, with lender level data on all portfolios. Scheme level data is also available in the aggregated totals included in the tables.

As part of the government’s ongoing commitment to provide transparency on scheme performance, supplemental data is included on guarantee removals and additional activities that reduce the taxpayer obligations under scheme guarantees.
The Public Sector Contract - Call-Off Schedules
Source: gov.uk (2025-06-26)

Call-Off Schedules for the Public Sector Contract

Call-off schedules are used when suppliers sell their goods or services to buyers.

Buyers can choose which schedules to include and whether to edit these template schedules when they form a call-off contract.

Useful terms
- Staff transfer - How CCS, the buyer or the supplier protect employees’ rights when the organisation or service they work for transfers to a new employer.
- Continuous improvement - The requirement that the supplier always improves how it delivers the call-off contract.
- Call-off tender - How the supplier will meet the requirements of a call-off contract.
- Call-off pricing details - Pricing information that isn’t in the call-off order form. Placeholder for additional pricing information.
- ICT services - Additional terms for the delivery of ICT services.
- Key supplier staff - Restrictions on a supplier changing staff that are crucial to the contract.
- Business continuity and disaster recovery - What the supplier must do to make sure the contract can still be delivered even if there is an unexpected event.
- Security - A selection of security options that describes what the supplier must do to ensure that buyer data and deliverables are secure.
- Exit management - What the supplier needs to do at the end of a call-off contract to help the buyer continue to deliver public services.
- Installation works - What the supplier needs to do when installing items for the buyer.
- Clustering - Enables multiple buyers to join together to buy more efficiently.
- Implementation plan and testing -The agreed plan for when the deliverables will be provided and tested to ensure they meet the requirements.
- Performance levels - The standards of service required by the buyer and what happens when these aren’t met.
- Call-off contract management - How the supplier and the buyer should work together on the call-off contract.
- Performance levels - The standards of service required by the buyer and what happens when these aren’t met.
- Benchmarking - A process for comparing the value of the supplier against other providers.
- MoD terms - Any additional terms required by MoD buyers.
- Call-off specification - Further details about what has been ordered under a call-off contract.
These documents are draft versions only, and should not be downloaded directly for use. CCS will customise the documents for individual procurements and these will be found in the relevant bid pack.
Project Gigabit Evaluation Plan
Source: gov.uk (2025-08-14)

This report sets out the evaluation of Project Gigabit, including the Gigabit Infrastructure Subsidy (GIS) and the Gigabit Broadband Voucher Scheme (GBVS).

Building Digital UK (BDUK), an Executive Agency within the Department for Science, Innovation and Technology (DSIT) commissioned Ipsos UK and partners to undertake an evaluation of Project Gigabit, which includes the Gigabit Infrastructure Subsidy (GIS) interventions and the Gigabit Broadband Voucher Scheme (GBVS). This report sets out the recommended approach to the evaluation of Project Gigabit, and both the GBVS and GIS interventions individually.

Project Gigabit is a government-funded programme to enable hard-to-reach communities to access fast, reliable gigabit-capable broadband. It targets homes and businesses that are not included in broadband suppliers’ commercial plans, reaching parts of the UK that might otherwise miss out on upgrades to next-generation speeds. There are several mechanisms through which Project Gigabit aims to provide this connectivity, including:

The Gigabit Infrastructure Subsidy (GIS) interventions– which awards contracts which provide subsidies to network providers to make it commercially viable to deliver gigabit capable networks (those offering downloads speeds of at least 1,000 Mbps) to premises which are not expected to benefit from commercial deployments.

The GBVS – which aims to provide communities with rapid access to gigabit capable connections through providing vouchers, worth up to £4,500, to businesses and homes to cover the cost of installing gigabit capable networks in their area.

GigaHubs – which provides funding for public sector buildings such as GP surgeries, libraries and schools - in hard-to-reach parts of the UK to access gigabit capable connections. The GigaHubs are included in the BDUK Hubs Evaluation Plan (https://www.gov.uk/government/publications/bduk-hub-evaluation-plan) and are not included here.
3 Bridgeway, Bradville, Milton  Keynes, MK13 0ES: CAM/00MG/MNR/2025/0680
Source: gov.uk (2025-11-27)

Eastern Region, Mr P Roberts FRICS CEnv on 2 August 2025

Read the full decision in 3 Bridgeway, Bradville, Milton Keynes, MK13 0ES: CAM/00MG/MNR/2025/0680 (https://assets.publishing.service.gov.uk/media/689479563080e72710b2e203/3_Bridgeway_Milton_Keynes_MK13_0ES.pdf).
Brexons 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 Brexons 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 Brexons 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.
Mark Hamilton appointed as member of the Prison Service Pay Review Body
Source: gov.uk (2025-12-09)

The Secretary of State for Justice has announced the appointment of Mark Hamilton as member of the Prison Service Pay Review Body.

The Secretary of State for Justice has announced the appointment of Mark Hamilton as member of the Prison Service Pay Review Body (PSPRB). Mark Hamilton’s appointment will be for a tenure of 5 years from 1 December 2025 to 30 November 2030.

The PSPRB provides the government with independent advice on the remuneration of operational prison staff in England, Wales and Northern Ireland, as set out in The Prison Service (Pay Review Body) Regulations 2001 (SI 2001 No. 1161).

Appointments to the PSPRB are regulated by the Commissioner for Public Appointments and comply with the Governance Code on Public Appointments. This appointment has been made in line with the Commissioner’s Code of Practice for Ministerial Appointments to Public Bodies.

Public appointments to the PSPRB are made by the Prime Minister.

Mark Hamilton Biography:

Mark Hamilton’s career in policing began in 1994 with the Royal

Ulster Constabulary. He became the Deputy Chief Constable of the Police Service of Northern Ireland in January 2020.

Mark’s tenure included significant responsibilities such as overseeing operational policing, professional standards and leading police reform in Northern Ireland. He was recognised with the title of Office of the Most Excellent Order of the British Empire in the 2019 Birthday Honours.
Fleetwood Town FC Community Trust
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 Fleetwood Town FC Community Trust 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 Fleetwood Town FC Community Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms H Litt v Ikigai Tech 2 Ltd: 6013360/2024
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Ms H Litt v Ikigai Tech 2 Ltd: 6013360/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/686d362d10d550c668de3c7c/Hannah_Litt_v_MindWeaver_Ltd_IKIGAI_TECH_2_LIMITED.pdf-_6013360-2024.pdf).

Read the full decision in Ms H Litt v Ikigai Tech 2 Ltd: 6013360/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677bb0608ef66f3f5ea396cc/Ms_H_Litt_v_Ikigai_Tech_2_Limited_6013360-2024_Judgment.pdf).

Read the full decision in Ms H Litt v Ikigai Tech 2 Ltd (formerly MindWeaver Ltd): 6013360/2024 - Remedy (https://assets.publishing.service.gov.uk/media/67d142c1ad017430364eef56/Hannah_Litt_v_Ikigai_Tech_2_Limited__formerly_MindWeaver_Ltd__6013360-2024_Remedy_Judgment.pdf).

Read the full decision in Ms H Litt v Ikigai Tech 2 Ltd (formerly MindWeaver Ltd): 6013360/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6825e9c9a4c1a40fde4e642c/Ms_H_Litt_v_Ikigai_Tech_2_Limited__formerly_MindWeaver_Ltd__6013360-2024_Reconsideration.pdf).
Quostar Solutions Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Quostar Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Amber Valley CVS
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 Amber Valley CVS 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 Amber Valley CVS 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.
Mr D Kirkwood v City Building (Glasgow) LLP: 4102243/2015
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr D Kirkwood v City Building (Glasgow) LLP: 4102243/2015 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd7a7764220b68ed6a6f7e/4102243.2015_Mr_D_Kirkwood_v_City_Building__Glasgow__LLP.pdf).
Maisonette Floors 1 & 2, 25 Denbigh Street, London, SW1V 2HF: LON/00BK/F77/2025/0192
Source: gov.uk (2025-10-23)

Residential Property Tribunal Decision of Mr N Martindale FRICS on 28 August 2025

Read the full decision in Maisonette Floors 1 & 2, 25 Denbigh Street, London, SW1V 2HF: LON/00BK/F77/2025/0192 (https://assets.publishing.service.gov.uk/media/68b5d63ad723ba6f74dba8a1/Denbigh_Street_25_SW1V_2HF_Form.pdf). Read the full reasons in Maisonette Floors 1 & 2, 25 Denbigh Street, London, SW1V 2HF: LON/00BK/F77/2025/0192 (https://assets.publishing.service.gov.uk/media/68b5d648d723ba6f74dba8a2/Denbigh_Street_25_SW1V_2HF_Reasons.pdf).
Adult social care in England, monthly statistics: April 2024
Source: gov.uk (2025-02-06)

Official statistics on a range of topics including occupancy, infection control measures and COVID-19 vaccinations in adult social care settings.

Official statistics on adult social care in England. This publication consists of:
- a monthly report
- associated data tables
Data on adult social care settings covered in this publication includes:
- occupancy levels in care homes
- visiting in care homes
- COVID-19-related absence rates
- COVID-19 vaccinations
- flu vaccinations
- estimates of digital social care record (DSCR) uptake
See the background quality and methodology for these statistics (https://www.gov.uk/government/publications/adult-social-care-in-england-statistics-background-quality-and-methodology).
Earnings adjustment statement (EAS)
Source: gov.uk (2025-06-03)

Information about how to claim funding for some types of learning adjustments that you cannot report in the individualised learner record (ILR).

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.

What is the earnings adjustment statement

The earnings adjustment statement (EAS) is an online process that you use to claim funding that you cannot report in the ILR. This is not a mandatory return; you only use the EAS when you are claiming for the following funding:
- excess learning support
- King’s Trust
- authorised claims (including audit adjustments)
- learner support
- vulnerable student bursary, the discretionary bursary and free meals
- earnings adjustments for devolved authorities
You cannot claim exceptional learning support through EAS. To do this, you must complete the exceptional learning support cost form (https://www.gov.uk/government/publications/exceptional-learning-support-cost-form).

How to submit the EAS

The EAS is a comma separated value (CSV) data collection and you must upload your submission through submit learner data (https://submit-learner-data.service.gov.uk/).

We publish annual EAS guidance (https://www.gov.uk/government/publications/how-to-submit-your-earnings-adjustment-statement-2025-to-2026) to help you get your submissions right as specified in the funding rules (https://www.gov.uk/government/collections/sfa-funding-rates). It’s important that you use the format shown in our example file (https://www.gov.uk/government/publications/earnings-adjustment-statement-eas-2023-to-2024) so that your submission is approved.

Deadline for submissions

You can submit an EAS for the 2023 to 2024 year (https://www.gov.uk/government/publications/earnings-adjustment-statement-eas-2023-to-2024) any time up to the close of R14 in October 2024.

You can submit an EAS for the 2024 to 2025 year (https://www.gov.uk/government/publications/how-to-submit-your-earnings-adjustment-statement-2024-to-2025) any time up to the close of R14 in October 2025.

You can submit an EAS for the 2025 to 2026 year (https://www.gov.uk/government/publications/how-to-submit-your-earnings-adjustment-statement-2025-to-2026) any time up to the close of R14 on 22 October 2026.

Getting paid

We pay you monthly in arrears for all provision except devolved adult education budget. We will add the extra funding you claim through the EAS to your ILR earnings. We will pay you each month at a contract level.
YES Energy 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 YES Energy 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 YES Energy 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.
Public attitudes to cyber crime and fraud
Source: gov.uk (2025-01-14)

This report presents key findings from the August 2022 wave of polling of adults in Great Britain on their perceptions and experiences of cyber crime and fraud.

This report has been prepared by the Home Office, but it draws on data gathered by Ipsos UK’s nationally representative survey of adults in Great Britain, aiming at exploring public views around fraud and cyber crime.

Findings indicate that perceptions of personal risk of cyber crime and online fraud is moderate across Great Britain’s population. The most common place for respondents to report their victimisation was their bank. Reporting suspicious emails or texts was the least likely protective behaviour to be reported, which aligns with low awareness levels of where to report cyber crime and fraud. Most respondents considered cyber security a high priority. Public confidence in the UK government and law enforcement to protect Great Britain from cyber crime and fraud is low.

This research was commissioned by the last Conservative government, and prior to 5 July 2024.
Ms C Duncan v O’Connors Contracts Ltd (in voluntary liquidation): 2301295/2024
Source: gov.uk (2025-09-24)

Employment Tribunal decision.

Read the full decision in Ms C Duncan v O’Connors Contracts Ltd (in voluntary liquidation): 2301295/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68d12f8fca266424b221b111/Ms_C_Duncan_v_O_Connors_Contracts_Ltd__in_voluntary_liquidation__2301295-2024_Default_Judgment.pdf).
CH401225 - Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: making determinations
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

If you receive a case where a return is more than 12 months overdue and you have third party information (TPI) that indicates a tax liability or liability to make payments that is significantly above the person’s normal pattern, you should consider asking DM to make a determination. The determination should be based on the person’s tax liability for the previous year. Do not include any capital gains indicated by the TPI.

The determination is intended to
- remind the person that the return is outstanding and
- help HMRC
- collect the tax in the most efficient way and
- consider penalties where there are indications of deliberate withholding of information.
Wait at least 30 days before you contact the person.

If the return is filed within 30 days of the determination and shows the identified liability, it is unlikely that you will be able to successfully establish deliberate withholding of information and no further action should be taken.

If the return is filed within 30 days of the determination and does not show the identified liability, you should open an enquiry into the potential inaccuracy.

If a return has not been filed by the time you start your compliance check, and you find a liability in excess of the determination amount, the person’s failure to file the return after receiving the determination that underestimated their tax/payment liability is not in itself evidence of deliberate withholding of information. However, it will give you the opportunity to ask the person why they did not tell us the determination was too low. The answer may help you establish deliberate withholding of information.

If there is not enough evidence of deliberately withholding information, but the person failed to notify an under-assessment, they will be liable to a penalty under FA07/Sch24/Para2, see CH81090 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81090).
Mr W Smith v Air Products plc: 6018785/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr W Smith v Air Products plc: 6018785/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68fa2a5a30c331c88be6f01e/Mr_W_Smith_-_v_-_Air_Products_plc___6018785-2024_-_Judgment.pdf).
Ms C Amankwah v Digital Evolution Consulting (DEC) Ltd (in creditors’ voluntary liquidation): 3200086/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Ms C Amankwah v Digital Evolution Consulting (DEC) Ltd (in creditors’ voluntary liquidation): 3200086/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ec025ae9c76fa33048c5ec/C_Amankwah_v_Digital_Evolution_Consulting__DEC__Ltd__in_creditors__voluntary_liquidation__-_3200086_2024_-Judgment.pdf).
Wolverhampton Wanderers Foundation
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 Wolverhampton Wanderers Foundation 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 Wolverhampton Wanderers Foundation 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.
INTM489115 - Unassessed Transfer Pricing Profits Conditions: Introduction to the Unassessed Transfer Pricing Profits Conditions
Source: gov.uk (2025-12-04)


UTPP will apply to accounting periods beginning on or after 1 January 2026. This guidance will be updated with detailed examples by 1 January 2026. For earlier accounting periods please use the diverted profits tax guidance at INTM489500 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489500)

TIOPA10/S217A

The Unassessed Transfer Pricing Profits rules (UTPP) apply to companies within scope of the UK transfer pricing rules in the corporation tax regime. For more information see INTM410000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm410000) and BIM60525 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim60525) respectively.

The UTPP Conditions

TIOPA10/S217A and TIOPA10/S217C

HMRC may only assess a company under the UTPP rules if three conditions are met:
- there are unassessed transfer pricing profits
- there is an effective tax mismatch outcome (ETMO)
- the Tax Design Condition (TDC) is met
This guidance will examine each condition in turn.

Legislative references in the guidance are to the Taxation (International and Other Provisions) Act 2010 or TIOPA10 unless stated otherwise.
International qualified teacher status: criteria for providers
Source: gov.uk (2025-10-29)

The criteria that organisations must meet to provide international qualified teacher status (iQTS) for applicants training outside the UK.

The criteria and supporting information for the 2024 to 2025 and 2025 to 2026 academic years are for:
- accredited English initial teacher training (ITT) providers who are approved to offer iQTS, and their partner schools
- organisations seeking approval to offer iQTS
You should refer to the 2025 to 2026 criteria and supporting information for courses starting from September 2025.