theodi/ndl-core-corpus huggingface dataset:
Military Stores 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 Military Stores 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 Military Stores 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.
Mrs J Marsden v Department of Work and Pensions: 2400424/2022
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mrs J Marsden v Department of Work and Pensions: 2400424/2022 - Judgment (https://assets.publishing.service.gov.uk/media/67f7a8f78b9b26024aef3001/Mrs_J_Marsden_v_Department_of_Work_and_Pensions_-_2400424_2022_-_Judgment.pdf).

Read the full decision in Mrs J Marsden v Department of Work and Pensions: 2400424/2022 - Reasons (https://assets.publishing.service.gov.uk/media/680b67835072e9b7db83cc79/Mrs_J_Marsden_v_Department_of_Work_and_Pensions_-_2400424_2022_-_Reasons.pdf).
DiveCo Marine 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 DiveCo Marine 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 DiveCo Marine 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
- Discounts
We also pledge the following:

-Working with CTP in order to establish a tailored employment pathway for service leavers

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.
Road Safety Marking Association
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Road Safety Marking Association recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- 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.
PM call with Taoiseach Martin of Ireland: 13 May 2025
Source: gov.uk (2025-05-13)

The Prime Minister spoke to the Taoiseach Micheál Martin this morning.

The Prime Minister spoke to the Taoiseach Micheál Martin this morning.

The pair discussed the productive Coalition of the Willing meeting on Saturday and agreed good progress had been made in support of Ukraine. They agreed to continue working with international partners and put pressure on Putin to accept the ceasefire deal on the table without conditions.

The Prime Minister updated the Taoiseach on his ongoing discussions with the European Union, ahead of the first UK-EU summit next week. Both leaders agreed that there was an ambitious package on the table that would serve to benefit hard-working people and businesses across Europe.

Finally, the Prime Minister and Taoiseach reflected on the constructive bilateral discussions held recently at the British Irish Intergovernmental Conference in April on a joint approach to dealing with legacy issues of the past in Northern Ireland. They agreed that their respective teams would continue these discussions at pace.
Social care common inspection framework (SCCIF): adoption support agencies
Source: gov.uk (2025-04-04)

Guidance on how Ofsted inspects adoption support agencies.

This framework sets out Ofsted’s process for inspecting adoption support agencies.

Our approach is underpinned by the following 3 principles that apply to all social care inspections:
- to focus on the things that matter most to children’s lives
- to be consistent in our expectations of providers
- to prioritise our work where improvement is needed most
Ms K Birger v Sushi Life Whitchurch Ltd: 6016995/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Ms K Birger v Sushi Life Whitchurch Ltd: 6016995/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67dc1fa90f38d929e57ee362/6016995.2024_K_Birger_v_Sushi_Life_Whitchurch_Ltd_Judgment.pdf).
Mr G Motucki v Mr R Brazil and TAProp T/a RB Maintenance Ltd: 3306310/2024
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in Mr G Motucki v Mr R Brazil and TAProp T/a RB Maintenance Ltd: 3306310/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68d5567e9ce370a7e0a0fce6/Mr_Grzegorz_Motucki_v_Mr_Raphael_Brazil_and_Others-3306310-2024-Judgment.pdf).
Provisional T Level results: academic year 2023 to 2024
Source: gov.uk (2025-03-27)

Provisional T Level outcomes achieved in the academic year 2023 to 2024 for students starting in September 2022 (November update).

This statistics release provides summary data on the number of students completing T Levels, as reported to the Department for Education through the Manage T Level results (https://manage-tlevel-results.tlevels.gov.uk/) service.

Data includes:
- provisional outcomes for the third cohort of T Level students, who started in September 2022
- revised outcomes for the second cohort of students, who started in September 2021
This release updates provisional data for the third cohort of T Level students to show:
- overall T Level results by student characteristics
- overall T Level results for individual providers
T Levels are an alternative to A levels, apprenticeships and other 16 to 19 courses. Equivalent in size to 3 A levels, a T Level focuses on vocational skills and can help students into skilled employment, apprenticeships, college or university.

Find out more about how T Levels developed (https://www.gov.uk/government/publications/introduction-of-t-levels/introduction-of-t-levels).
General Trade Licence for sanctioned Russian diamonds processed in third countries
Source: gov.uk (2025-04-23)

The General Trade Licence for sanctioned Russian diamonds processed in third countries permits certain activities prohibited under the Russia (Sanctions) (EU Exit) Regulations 2019.

The General Trade Licence for sanctioned Russian diamonds processed in third countries permits the import into the UK of certain prohibited goods that:
- were outside of Russia on 1 March 2024 and were larger or equal to 1 carat in weight and have remained outside of Russia since that date
- were outside of Russia on 1 September 2024 and were smaller than 1 carat but larger or equal to 0.5 carats in weight and have remained outside of Russia since that date
Alongside the import of these goods, the licence permits the provision of certain services and actions related to their import. It may also be used in cases where a trader is unaware of a good’s origin, such that their goods are potentially prohibited. The licence has a record-keeping requirement with the category above being subject to further conditions.

The licence number for this licence is GBSAN0002.

See Statutory guidance: Russia sanctions (https://www.gov.uk/government/publications/russia-sanctions-guidance/russia-sanctions-guidance) and Notice to Importers 2953: Russia Import Sanctions (https://www.gov.uk/government/publications/notice-to-importers-2953-russia-import-sanctions).

See also Trade Tariff: look up commodity codes, duty and VAT rates (https://www.gov.uk/trade-tariff).
COM114001 - Pursuit: pursuit work lists: introduction
Source: gov.uk (2025-11-20)


There are 2 work lists in the ‘Pursuit’ business area.

The lists are
- Prolonged Pursuit Cases List (PURL)
- Cases Working Clerically List (LCWC)
For more information about work lists generally and some specific features see business area ‘Work Lists’.
Hendy Group Ltd v Daniel Kennedy: [2024] EAT 106
Source: gov.uk (2025-06-06)

Employment Appeal Tribunal judgment of Judge Tucker on 23 January 2024.

Read the full judgment in Hendy Group Ltd v Daniel Kennedy: [2024] EAT 106 (https://assets.publishing.service.gov.uk/media/6842fca75e925395728060eb/Hendy_Group_Ltd_v_Daniel_Kennedy__2024__EAT_106.pdf).
Health and Wellbeing Statistics for Rural England
Source: gov.uk (2025-09-10)

Health and Wellbeing Statistics for Rural England - September 2025

A compendium of health and wellbeing statistics for Rural and Urban areas in England.

The September 2025 release of the Digest includes analysis updates for the following topics within this theme:
- Section G. Volunteering and charity
The supplementary data tables provide additional statistics for each section of the Digest, using the Rural-Urban Classification categories. The Local Authority data tables supply the disaggregated datasets, used to conduct analysis in the Digest, at a Local Authority level where feasible.

Defra statistics: rural

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

You can also contact us via Twitter: https://twitter.com/DefraStats

Previous editions

Copies of the Health and Wellbeing Statistics for Rural England publication are available from the National Archive.

Health and Wellbeing Statistics for Rural England, 12 November 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20241112163238/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 10 September 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240910153040/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 12 March 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240312164127/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 12 December 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20231212162957/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 17 October 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20231019153623/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 13 June 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230613144457/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Health and Wellbeing Statistics for Rural England, 14 March 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230314171327/https://www.gov.uk/government/statistics/health-and-wellbeing-statistics-for-rural-england)

Statistics up to 2022 can be found here (https://webarchive.nationalarchives.gov.uk/ukgwa/20230208015303/https://www.gov.uk/government/collections/statistical-digest-of-rural-england).
DNASTREAM 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 DNASTREAM 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 DNASTREAM Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Dr J Alnasir  v University College London: 6027931/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Dr J Alnasir v University College London: 6027931/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/68b9572cd723ba6f74dba9a2/Dr_J_Alnasir_v_University_College_London_-_6027931-2025_-_Interim_Relief.pdf).

Read the full decision in Dr J Alnasir v University College London: 6027931/2025 - Reasons (https://assets.publishing.service.gov.uk/media/692839109c1eda2cdf0341b2/Dr_J_Alnasir_v_University_College_London_-_6027931-2025_-_Judgment_with_Reasons.pdf).
IDG50110 - Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): General
Source: gov.uk (2025-07-24)


HMRC may disclose information to organisations which have a legitimate interest in, and are capable of carrying out, criminal investigations or bringing proceedings for criminal offences, or both through a legal gateway provided by section 19 of the Anti-terrorism, Crime and Security Act 2001 (ATCSA). The disclosure must be for the purpose of a criminal investigation or proceeding, including whether to initiate or bring to an end a criminal investigation or proceeding.

If you are in the department’s Fraud Investigation Service (FIS) or Risk & Intelligence Service (RIS) directorates in the Compliance Group (CCG) and;
- there is a time critical need for information, or
- you are in a joint working situation with the recipient of the information, or
- you have an established working relationship with the recipient of the information
then you should follow the procedure outlined at IDG50130 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg50130).

For all other disclosure situations, including requests from law enforcement bodies for information or pro-active disclosures that you wish to make, you should follow the procedure at IDG50120 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg50120).
Insolvency and Fair Competition
Source: gov.uk (2025-03-14)

At a recent public inquiry, Traffic Commissioner for the West of England, Kevin Rooney refused PHS Group SW Ltd's application for a restricted goods vehicle operator’s licence, citing serious concerns over fair competition and tax compliance.

The application sought authorisation for fifteen vehicles to support the company’s tool and plant hire operations. However, investigations revealed significant overlaps between PHS Group SW Ltd and the recently insolvent Purple Hire Solutions Ltd, including shared business addresses, contact details, operating centres, and familial ties among directors.

Notably, Purple Hire Solutions Ltd had substantial unpaid tax liabilities, with a shortfall to HM Revenue and Customs (HMRC) amounting to £818,253. The company had previously prioritised payments to suppliers over settling its obligations to the public purse, a practice that undermines fair competition and places compliant businesses at a disadvantage.

Commissioner Rooney also noted that Purple Hire Solutions Ltd was itself granted at a hearing following the insolvency of YHC Hire Services Ltd with a deficiency of £7.3 Million. Of that, £5.2 Million was expected to be novated to Purple Hire Solutions Ltd leaving £2.1 Million of which £680,000 was owed to the public purse.

The commissioner emphasised that such practices not only violate legal obligations but also erode the integrity of the industry by allowing entities to operate without fulfilling their tax responsibilities. This behaviour distorts the competitive landscape, disadvantaging businesses that adhere to fiscal and regulatory requirements.

Commissioner Rooney said “The Parker family business has gained liquidity to the sum of £1.5 Million at the expense of the UK taxpayer. That is clear unfair competition and makes the applicant unfit to hold a restricted goods vehicle operator’s licence. For the avoidance of doubt, it would also fail to establish good repute.”

In light of these findings, the Traffic Commissioner concluded that PHS Group SW Ltd failed to meet the mandatory requirements of fitness to hold a restricted goods vehicle operator’s licence, leading to the refusal of their application.

This decision underscores the commitment of regulatory authorities to uphold fair competition, maintaining a level playing field within the industry. Further information can be found here. (https://www.gov.uk/traffic-commissioner-regulatory-decisions/decision-for-phs-group-sw-ltd-oh2077200)
Our Scottish Heroes
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 Our Scottish Heroes 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 Our Scottish Heroes 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.
Mr P Willgress v Total Home Delivery Ltd: 3312029/2024
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr P Willgress v Total Home Delivery Ltd: 3312029/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68dbf7d4750fcf90fa6ffc4e/Mr_P_A_Willgress_-_v_-_Total_Home_Delivery_Ltd_-_3312029-2024_-_Judgment.pdf).
CH225450 - How to do a compliance check: information powers: third party notice: where approval is required: tribunal approval
Source: gov.uk (2025-12-05)


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.

Where you intend seeking tribunal approval, consent will only be given if you have told the third party that the information or documents are required, and you have given them an opportunity to make representations, see CH225460 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch225460).

You should write to the third party saying you intend to issue a notice, listing what information or documents you want to see and inviting them to make any representations that you will present to the tribunal for consideration. This will put you in a position to seek the tribunal’s approval. It will also protect any relevant documents from destruction. There is a penalty for destroying documents after they have been asked for.

You must give the tribunal a summary of any representations a third party makes.

You must also give the person whose tax position you are checking a summary of the reasons why you require the information or documents from the third party, see CH225430 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch225430). You must do this before the tribunal hearing, and it will usually be best to do this at the same time as writing to the third party, if it has not been done already. You will normally have done this when you asked the person for their approval but exceptionally you may have decided to seek tribunal approval from the start.

Although the law does not require you to allow a person whose tax position is being checked a reasonable opportunity to make for representations you should present to the tribunal any representations that are made.

A notice for issue to the third party after approval can be found in SEES.

See CH23660 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23660) about when you may wish to go to the tribunal without alerting the person.

Guidance about making applications to the tribunal is at ARTG7500 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg7500).
Mr A McGarry v North Lanarkshire Council: 4102896/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mr A McGarry v North Lanarkshire Council: 4102896/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c3bb58999f671f3c24450/Mr_A_McGarry_v_North_Lanarkshire_Council_-_4102896.2017_-_Judgment.pdf).
Gigabit Broadband Voucher Scheme information
Source: gov.uk (2025-10-17)

This page contains information about the scheme, including how it works, eligibility criteria, and how to access the funding available.

The Gigabit Broadband Voucher Scheme (GBVS) is part of Project Gigabit, the government’s programme to roll out fast, reliable broadband to homes and businesses that are not included in suppliers’ commercial plans.

The majority of Project Gigabit delivery will be through major contracts, providing subsidies to suppliers to extend their gigabit-capable networks to premises that are unlikely to be reached otherwise. The GBVS is focused on helping people upgrade their broadband connections through localised projects, providing small grants for residents and businesses that suppliers can accumulate towards the cost of the network build. The GBVS operates in areas where there is no Project Gigabit procurement or contract, or existing or planned commercial coverage.

Eligible homes and businesses can access vouchers worth up to £4,500 to help towards the costs of installing a gigabit-capable broadband connection.

Check this page (https://www.gov.uk/government/publications/gigabit-broadband-voucher-scheme-information/gigabit-broadband-voucher-scheme-information) for guidance on eligibility and how to apply for a voucher.
How petrol filling stations are valued for business rates
Source: gov.uk (2025-11-26)

Find out how the Valuation Office Agency (VOA) calculates rateable values for petrol filling stations.

How petrol filling stations are valued

The Valuation Office Agency (VOA) usually uses the rental comparison method to value petrol filling stations (PFS). This method and the approach to valuing PFS has been agreed with industry representatives including the Petrol Retailers Association and Fuels Industry UK. Find out more about the rental comparison method (https://www.gov.uk/guidance/how-non-domestic-property-including-plant-and-machinery-is-valued).

The VOA also considers fair maintainable trade (FMT) to value PFS. The FMT is the annual level of trade a PFS would be expected to achieve if operated in a reasonably efficient manner. Relevant trade can include:
- forecourt throughput and litres dispensed
- shop sales excluding VAT
- car wash sales excluding VAT
- bunkered fuel
- lottery sales
2026 rateable values

A rateable value is an estimate of what it would cost to rent a property for a year, on a set date known as the Antecedent Valuation Date (AVD).

The most recent revaluation came into effect in England and Wales on 1 April 2023. It was based on the AVD 1 April 2021.

The next revaluation will come into effect in England and Wales on 1 April 2026. It will be based on the AVD 1 April 2024.

On the AVD 1 April 2021, petrol filling stations were affected by the COVID-19 pandemic. This meant most petrol filling stations were given lower rateable values in the 2023 revaluation than they otherwise would have received. Any increases in rateable values in the 2026 revaluation reflect changes in petrol filling stations’ trade since 2021 and a general return to normality in the market. The VOA has agreed a scheme of valuation for the 2026 revaluation with the PFS industry to reflect such matters.

Your rateable value is not the amount you have to pay. Local councils use rateable values to calculate business rates bills.
Contechs Consulting 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 Contechs Consulting 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 Contechs Consulting 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
- 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.
DSIT: prompt payment data, January to March 2025
Source: gov.uk (2025-06-13)

How long the Department for Science, Innovation and Technology (DSIT) takes to pay invoices.

The percentage of invoices paid by DSIT within 5 days and within 30 days of receipt. The data is published in yearly quarters.

This data is also available on data.gov.uk:
- DSIT: prompt payment data (https://www.data.gov.uk/dataset/e4fe7ab9-3ee2-429a-886e-19d2b714e412/dsit-prompt-payment-data)
Sovereign Base Areas Specialised Committee meeting: joint statement
Source: gov.uk (2025-07-18)

Joint statement following the sixth meeting of the Withdrawal Agreement Specialised Committee on issues related to the implementation of the Protocol relating to the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus

The sixth meeting of the Specialised Committee on issues related to the implementation of the Protocol relating to the Sovereign Base Areas in Cyprus was held on 3 July 2025, co-chaired by officials from the European Commission and the UK Government.

The Committee was established by the Withdrawal Agreement to facilitate the implementation and application of the Protocol. The co-chairs reviewed the operational phase of the implementation of the Protocol since its last meeting in December 2023. This review showed that implementation is operating well in most areas.

Both sides reaffirmed their continued commitment to the smooth implementation of the Protocol and agreed to finalise further technical discussions with the objective of reaching a common understanding on the correct implementation of the Protocol in the area of taxation (Article 3 of the Protocol) and fisheries (Article 6 of the Protocol) as a matter of priority. The Specialised Committee will revert to this issue immediately afterwards.

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.
Robust insights for key police funding decisionmakers
Source: gov.uk (2025-10-07)

ACE devised a method that ensures Police and Crime Commissioners are well briefed on technology investments so they can make informed funding decisions.

Police and Crime Commissioners (PCCs) are key decision-makers on digital, data and technology (DDaT) investment and need to be well briefed to make informed judgements about funding capabilities that could have a significant impact on operational efficiency and effectiveness locally as well as nationally.

The Association of Police and Crime Commissioners (APCC) supports PCCs to engage with national governance structures, including by consolidating, analysing and providing information ahead of meetings. These structures include oversight boards and coordinating committees, but the APCC has limited resource that is being stretched beyond capacity as the number of boards increases.

The APCC approached the Accelerated Capability Environment (ACE) to understand how it and PCCs can best engage with other policing partners to review and scrutinise all emerging requirements as well as agree and oversee investments.

This model also needs to ensure PCCs can assure delivery of innovative, affordable and effective DDaT capabilities that meet operational needs.

ACE, working with a rainbow team of nine suppliers, started by mapping current arrangements for APCC and PCC engagement in the national DDaT landscape, bringing to life complex relationships to understand pain points as well as requirements. This then informed the underlying principles of a future strategic engagement model designed to be more effective and efficient and make better use of PCC time.

This model, which considers statutory responsibilities, governance arrangements, delegations and resourcing, includes three additional roles to support interaction with national data and digital governance structures such as the National Police Chiefs’ Council’s Digital, Data and Technology Coordination Committee (DDaTCC).

A range of proof-of-concept tools, including an assurance framework, assurance assessment tool, information matrix and mock information reports, were also developed to enable the model.

Next steps include refining the proposed model in consultation with PCCs.
GUMCAD and CTAD: data submission for STI self-sampling services
Source: gov.uk (2025-09-04)

Guidance on data submission requirements for services providing self-sampling tests for sexually transmitted infections (STIs).

GUMCAD is the mandatory surveillance system for sexually transmitted infections (STIs) and collects data on STI tests, diagnoses and services from all commissioned sexual health services in England.

CTAD Chlamydia Surveillance System collects data on all chlamydia tests undertaken in England from local authority and NHS-commissioned laboratories, to measure screening activity.

This document provides guidance on the data flow and GUMCAD and CTAD submission requirements for services providing self-sampling tests for STIs.
Replace an Individual Vehicle Approval (IVA) certificate
Source: gov.uk (2025-03-20)

Apply to replace an Individual Vehicle Approval (IVA) certificate if you've lost or destroyed the original.

Use this form to apply for a replacement IVA certificate if you’ve lost or destroyed the original.

How to send the form

Send your application using the service to apply for IVA (https://www.gov.uk/apply-vehicle-approval).

The Driver and Vehicle Standards Agency (DVSA) might need to inspect your vehicle before giving you a replacement certificate.

If you find the original certificate

Send the original certificate to DVSA if you find it.

DVSAThe EllipsePadley RoadSwanseaSA1 8AN
HR Go Recruitment (Shepton Mallet) 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 HR Go Recruitment (Shepton Mallet) 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 HR Go Recruitment (Shepton Mallet) 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
- 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.
Mrs A Handley v Handley Steel Ltd: 1311673/2024
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mrs A Handley v Handley Steel Ltd: 1311673/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68d64ad29ce370a7e0a0fd19/Mrs_A_Handley_v_Handley_Steel_Limited_1311673.2024_.pdf).
Project Gigabit network build contract - North Shropshire
Source: gov.uk (2025-06-25)

Freedom Fibre will no longer deliver the Project Gigabit contract for North Shropshire in full.

In 2023, Freedom Fibre was awarded a contract to roll out gigabit-capable broadband to 12,000 premises in North Shropshire.

Due to changes in the external market, Freedom Fibre is no longer able to complete the contract in full. Freedom Fibre has already completed the build to 2,500 premises and aims to reach a further 1,000 by the end of this month.

BDUK and Freedom Fibre have mutually agreed to descope the remaining 8,500 premises from this contract. BDUK is now moving swiftly to put in place alternative plans with other suppliers to connect premises that were due to be covered by this contract.

Further information about Project Gigabit can be found on the BDUK website (https://www.gov.uk/government/organisations/building-digital-uk) and under Project Gigabit: UK Subsidy advice (https://www.gov.uk/government/publications/project-gigabit-uk-subsidy-advice).