theodi/ndl-core-corpus huggingface dataset:
Woodland Experiences
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 Woodland Experiences 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 Woodland Experiences recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Discounts
We also pledge the following:

striving to support the recovery of veterans and their families offering support to our local veteran community offering volunteer roles to veterans Seeking to provide paid roles to veterans

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The UK’s trade agreements
Source: gov.uk (2025-09-22)

Find out which trade agreements the UK has signed and which the UK is negotiating.

Trade agreements set out the rules for buying and selling goods and services between 2 or more countries. They reduce restrictions on imports and exports, which can make trading easier and cheaper when they are used.
Mr M Jagger v E.C. Wire Ltd: 6005787/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr M Jagger v E.C. Wire Ltd: 6005787/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6864fd416569be0acf74db14/Malcolm_Jagger_v_E.C._Wire_Limited-6005787-2024.pdf).
Primary care guidance: diagnosing and managing infections
Source: gov.uk (2025-05-22)

Information on diagnosis of infections, using the microbiology laboratory, and appropriate use of antibiotics in primary care

Healthcare professionals in primary care can use these quick reference tools for diagnosis of infectious disease including knowing when to use the microbiology laboratory and how to understand results. They also provide guidance on appropriate use of antibiotics.

The templates have been produced in consultation with healthcare professionals and specialists in the field.

The UK Health Security Agency (UKHSA) discourages major changes to theses tools but the editable format allows minor changes to suit local service delivery and sampling protocols.

Comments should be sent to:

UK Health Security Agency Primary Care and Interventions Unit

4th Floor Twyver House Bruton WayGloucesterGL1 1DQ

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr M Jenkins v Merthyr Tydfil Leisure Trust and Merthyr Tydfil County Borough Council: 1601091/2024
Source: gov.uk (2025-07-04)

Employment Tribunal decision.

Read the full decision in Mr M Jenkins v Merthyr Tydfil Leisure Trust and Merthyr Tydfil County Borough Council: 1601091/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68653eafe6c3cc9242289441/1601091.2024_M_Jenkins_v__1__Merthyr_Tydfil_Leisure_Trust____2__Merthyr_Tydfil_County_Borough_Council_-__R22.pdf).
Remittance advice for alcohol goods (W5)
Source: gov.uk (2025-03-10)

Declare payment of excise duty for an alcohol warehouse using form W5.

Use form W5 to declare payment of excise duty for an alcohol warehouse.

You can find tax type codes and rates for Alcohol Duty in UK Trade Tariff: excise duties, reliefs, drawbacks and allowances (https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances).

From 1 February 2025, you must hold an alcoholic products producer approval (APPA) (https://www.gov.uk/guidance/check-if-you-need-an-alcoholic-products-producer-approval-appa) to produce alcoholic products in the UK.

From 1 March 2025, you must submit Alcohol Duty returns and payments using the Manage your Alcohol Duty service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service).

Under the APPA, you can be authorised to produce, hold and move alcoholic products in duty suspension. You’ll no longer be required to operate an excise warehouse alongside your APPA, but you can do if you want.

If you continue to hold an excise warehouse alongside your APPA, you can use the Alcohol Tobacco Warehousing Duty (ATWD) service or the W5 and W5D forms to submit your return. You’ll also need to submit a nil return through the Manage your Alcohol Duty service. If you do not, we may charge penalties to your account.

For returns up to and including February 2025, you should use ATWD or W5 and W5D forms to declare and pay duty. You will not be able to report and account for this Alcohol Duty using the Manage your Alcohol Duty service.

For more information, read the alcoholic products technical guide (https://www.gov.uk/guidance/alcoholic-products-technical-guide).
EIM43615 - Globally mobile employees: Overseas Workday Relief: artificial arrangements
Source: gov.uk (2025-04-24)


There are anti-avoidance provisions at section 41Z ITEPA 2003 which limit the relief available under Chapter 5C of Part 2 ITEPA 2003 where arrangements have been put in place to:
- obtain relief to which an employee would not otherwise be entitled, or
- obtain an amount of relief which is greater than that which the employee would otherwise be entitled.
Where arrangements fall within this subsection, the extent to which the following amounts of income are qualifying income can be disregarded when calculating the amount of relief that may be due to the employee. The income types that can be disregarded are:
- general earnings which are qualifying general earnings;
- third party income which is qualifying third party income;
- securities income which is qualifying securities income.
The term ‘arrangements’ includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).
Jobchange
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 Jobchange 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 Jobchange 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.
AUKUS Maritime Innovation Challenge 2025
Source: gov.uk (2025-04-16)

On Friday 1 December 2023, Defence Ministers announced the launch of an innovation challenge series for AUKUS Pillar II. The second of these challenges will be focused on undersea Command, Control and Communications.

Competition key information

Where do I submit my proposal?

Via the DASA Online Submission Service (https://www.gov.uk/government/collections/defence-and-security-accelerator-submit-your-research-proposal) where you will need to register for an account. Only proposals submitted through one of the AUKUS partner portals will be accepted.
The Medicines (Gonadotrophin-Releasing Hormone Analogues) (Restrictions on Private Sales and Supplies) Order 2024:  impact assessment – RPC opinion (green-rated)
Source: gov.uk (2025-02-10)

Regulatory Policy Committee (RPC) opinion relating to DHSC’s impact assessment (IA) relating to an indefinite ban on the sale and supply of puberty blockers.

This legislation implements an indefinite ban on the sale and supply of puberty blockers to under-18s by private UK providers and prescribers in the EEA and Switzerland.

The assessment outlines a sufficient rationale, focussed on preventing unsafe prescribing to protect patient health, however, this could be improved with more evidence to indicate the scale of the issue. The IA considers a suitable shortlist of three options, based on recommendations from independent reviews. The SaMBA provided is sufficient. The assessment includes a reasonable qualitative justification for the preferred way forward, drawing on evidence from the Commission on Human Medicines (CHM) and the Cass Review.

The IA (https://www.legislation.gov.uk/uksi/2024/1319/impacts) sets out the need for government intervention with the claim that as the current temporary ban was set to expire, further action was required to address the potential risks with inappropriate prescribing. The Government decided that an indefinite ban was necessary to address the concerns raised by CHM on a long-term basis. The IA supports this argument by discussing some of the potential harms that could be caused by a failure to intervene, such as the return of prescribing through routes that do not have adequate evidence confirming their safety and efficacy.
Glebe Primary School: 27 May 2025
Source: gov.uk (2025-05-26)

The schools adjudicator’s admission variation decision about Glebe Primary School

Decision reference: VAR2565

Type of decision: variation to admission arrangements –approved

School type: community

School phase: primary

Local authority: London Borough of Harrow

Admission authority: local authority
Student finance application forms and notes for continuing part-time students for a course that started after September 2012 and before August 2018
Source: gov.uk (2025-05-12)

Application forms and guides for continuing part-time students for a course that started after September 2012 and before August 2018.

If you’re a continuing student applying for a course that started after September 2012 and before August 2018, for Tuition Fee Loan only, you’ll need to complete and send a PTLC form for the relevant academic year.

If you’re a new student applying for a course that started after September 2012 and before August 2018 for Tuition Fee Loan only, you’ll need to complete and send a PTL1 form (https://www.gov.uk/government/publications/student-finance-application-forms-and-notes-for-new-part-time-students-for-a-course-that-started-after-september-2012-and-before-august-2018).
Mr I Rashid v Supercraft Ltd: 2306210/2023
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Mr I Rashid v Supercraft Ltd: 2306210/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6789148269b9b76c761d04e9/Mr_I_Rashid_v_Supercraft_Limited_2306210-2023_Judgment_22.11.24.pdf).
SPE10000 - Administration, receivership and liquidation: contents
Source: gov.uk (2025-11-24)


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

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

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020
Source: gov.uk (2025-07-02)

Employment Tribunal decision

Read the full decision in Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020 - Reconsideration (https://assets.publishing.service.gov.uk/media/60ed6d9ed3bf7f568a2d937f/Dr_T_Ahmed_v_United_Lincolnshire_Hospitals_NHS_Trust_2600767.2020_Reconsideration_.pdf).

Read the full decision in Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/62cd432dd3bf7f3006989d58/Prof_T_Ahmed_v_United_Lincolnshire_Hospitals_NHS_Trust_22600767.2020.pdf).

Read the full decision in Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/63be890e8fa8f513bf0bb134/Prof_T_Ahmed_v_United_Lincolnshire_Hospitals_NHS_Trust_2600767_2020_Preliminary.pdf).

Read the full decision in Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/67ed3aeb53fa8521c3248be5/Professor_T_Ahmed_v_United_Lincolnshire_Hospitals_NHS_Trust_2600767.2020__Consent_Judgment.pdf).

Read the full decision in Dr T Ahmed v United Lincolnshire Hospitals NHS Trust: 2600767/2020 - Remedy (https://assets.publishing.service.gov.uk/media/68627259354985706f111ade/Tanweer_Ahmed_v_United_Lincolnshire_Hospitals_NHS_Trust_2600676.2020_Reserved_Remedy_Judgment.pdf).
Quarterly Carers Statistics for Northern Ireland (March 2025)
Source: gov.uk (2025-06-05)

This bulletin presents findings from the latest survey of carers’ statistics for Northern Ireland.

Carers are people who, without payment, provide help and support to a family member or a friend who may not be able to manage without this help because of frailty, illness or disability. Carers can be adults caring for other adults, parents caring for ill or disabled children or young people who care for another family member. This bulletin presents findings from the latest survey of carers’ statistics for Northern Ireland.
Mining Remediation Authority financial transactions January 2025
Source: gov.uk (2025-03-18)

Data set showing financial transactions by the Mining Remediation Authority.

The government is committed to setting new standards for transparency so the public can more easily see how and where taxpayers’ money is being spent and hold politicians, government departments and public bodies to account.

This set shows monthly financial transactions made by the Mining Remediation Authority, as part of the government’s commitment to transparency in expenditure.
Working for British Embassy Ankara
Source: gov.uk (2025-10-08)


General information

In addition to staff posted to Turkey from the United Kingdom, the Embassy employs over 170 staff locally, most of whom are Turkish citizens. We seek to recruit and retain talented and high performing staff, who support and develop each other and are committed to high standards of service.

You can submit your application (in English) with detailed information on education institutions attended, area of education, additional training courses received, work experience with employment dates and with brief description of duties performed, and telephone numbers which we can reach you during the daytime.

Applicants applying to more than one position must submit separate applications for each position.

A valid residency permit is required for all non-Turkish applicants to apply for positions.

Applications must be submitted before the closing date as indicated in the vacancy or they will not be considered. Only candidates selected for interview will be contacted.

Current work opportunities

If you are interested in a job opportunity at the British Embassy in Ankara or one of the other UK delegations, UKTI offices, other government departments or consulates in Turkey, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
Annual report of the Certification Officer - 1984
Source: gov.uk (2025-04-15)

Annual report to the Secretary of State for Business and Trade and the Chair of Acas on the activities of the Certification Officer.

The report contains details of the Certification Officer’s activities in relation to:
- lists of trade unions and employers’ associations
- trade union independence
- annual returns
- superannuation schemes
- mergers
- political funds
- Funds for Ballots
HIV: North West annual data spotlight
Source: gov.uk (2025-10-07)

Reports presenting annual epidemiological data for HIV in north-west England.

HIV remains an important public health problem in the north-west.

These reports summarise:
- trends in diagnoses of HIV
- prevalence of people living with diagnosed and undiagnosed HIV
- public health implications
- advice for stakeholders
- recommendations for the public
Previous reports were published by Public Health England (https://webarchive.nationalarchives.gov.uk/ukgwa/20230801000003/https://www.gov.uk/government/publications/hiv-north-west-annual-data-spotlight).
EM on an amendment to EU regulation 2023/1542 (COM(2025)258)
Source: gov.uk (2025-06-16)

EM on EU legislation concerning batteries and waste batteries

This explanatory memorandum is about a European Commission proposal for a regulation of the European Parliament and of the Council amending regulation (EU) 2023/1542 as regards obligations of economic operators concerning battery due diligence policies (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52025PC0258&qid=1750237369317),

It was submitted by Mary Creagh CBE MP, Parliamentary Under-Secretary of State (Minister for Nature), Department for Environment, Food and Rural Affairs.
Mrs C Fairbanks v Change Grow Live: 2409700/2023
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mrs C Fairbanks v Change Grow Live: 2409700/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67349c420b168c11ea82301b/Mrs_C_Fairbanks_v_Change_Grow_Live_-_2409700_2023_-_Reserved.pdf).

Read the full decision in Mrs C Fairbanks v Change Grow Live: 2409700/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67addc6d2c594609b38acd3c/Mrs_C_Fairbanks_v_Change_Grow_Live_-_2409700_2023.pdf).

Read the full decision in Mrs C Fairbanks v Change Grow Live: 2409700/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67addc6d2c594609b38acd3c/Mrs_C_Fairbanks_v_Change_Grow_Live_-_2409700_2023.pdf).
Jason Field
Source: gov.uk (2025-12-03)

Jason was appointed Director of Science Operations and Research at the Animal and Plant Health Agency (APHA) in September 2025. Jason previously worked at the Ministry of Defence as Head of Commissioning for the UK Defence Science and Technology. He held a similar role at the Home Office where he established a new science commissioning function.  His career in government has focused on science and technology, operational analysis and project management; encouraging cross government sharing of science and technology.

Jason was appointed Director of Science Operations and Research at the Animal and Plant Health Agency (APHA) in September 2025.

Jason previously worked at the Ministry of Defence as Head of Commissioning for the UK Defence Science and Technology. He held a similar role at the Home Office where he established a new science commissioning function.

His career in government has focused on science and technology, operational analysis and project management; encouraging cross government sharing of science and technology.
Harrison, Sarah - Chief Operating Officer, the Cabinet Office - ACOBA advice
Source: gov.uk (2025-10-12)

Advice to Sarah Harrison, Chief Operating Officer at the Cabinet Office, on business appointments after leaving Crown service.

Sarah Harrison is due to leave her role at the Cabinet Office in November 2025.

Chief Executive, Building Societies Association

Sarah Harrison sought the Committee’s advice about taking up an appointment with the Building Societies Association. The letter (https://assets.publishing.service.gov.uk/media/68dab4d38c1db6022d0c9eb7/Advice_Letter_-_Sarah_Harrison__Chief_Executive__Building_Societies_Association.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in September 2025; and the appointment was announced later that month. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/harrison-sarah-chief-operating-officer-cabinet-office-acoba-advice/advice-letter-sarah-harrison-chief-executive-building-societies-association?preview=8873370)
Total Control Security 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 Total Control Security 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 Total Control Security 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 R Dengri v Star Kids Club Ltd: 2301923/2022
Source: gov.uk (2025-01-30)

Employment Tribunal decision.

Read the full decision in Mrs R Dengri v Star Kids Club Ltd: 2301923/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/65324f8a0b5392000da92a9f/Mrs_Rashmi_Dengri_V_Star_Kids_Club_Ltd_23019232022_Judgement_with_Reasons_29092023.pdf).

Read the full decision in Mrs R Dengri v Star Kids Club Ltd: 2301923/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/655cd0c0046ed4000d8b9d98/Mrs_Rashmi_Dengri_v_Star_Kids_Club_Ltd_2301923-2022_Reconsideration_Judgment.pdf).

Read the full decision in Mrs R Dengri v Star Kids Club Ltd: 2301923/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67618284d20fc50099e1900e/Mrs_R_Dengri_v_Star_Kids_Club_Limited_2301923-2022_Reserved_Judgment.pdf).

Read the full decision in Mrs R Dengri v Star Kids Club Ltd: 2301923/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/6798ec27e0edc3fbb060641e/Mrs_R_Dengri_v_Star_Kids_Club_Limited_2301923-2022_Judgment_on_Recon__R_.pdf).
Travel Safety 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 Travel Safety 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 Travel Safety 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
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.
Sprinkled with Magic
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 Sprinkled with Magic 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 Sprinkled with Magic 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.
B2 Space 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 B2 Space 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 B2 Space 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.
Workers and Temporary Workers: guidance for sponsors: sponsor a Government Authorised Exchange Worker
Source: gov.uk (2025-11-11)

Guidance for sponsors on sponsoring a Government Authorised Exchange Worker.

This document provides information for employers on how to sponsor a worker on the Temporary Work - Government Authorised Exchange (GAE) route.

The GAE route is for individuals who want to come to the UK for a temporary period for work experience, job shadowing or training, to take part in an overseas government language programme, or undertake research or a fellowship through an approved exchange scheme.

GAE Workers can stay in the UK for a maximum of 12 months or 2 years, depending on the scheme under which they are sponsored.
The Wind Academy Global Resourcing
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Wind Academy Global Resourcing 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
- 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.
Ms E Cameron v Glasgow City Council and Cordia (Services) LLP: 114072/2009
Source: gov.uk (2025-03-04)

Employment Tribunal decision.

Read the full decision in Ms E Cameron v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67c08a5f68a61757838d20b1/Ms_E_Cameron_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_-_Judgment.pdf).
CTM16120 - Distributions: impact on Corporation Tax: franked investment income - general
Source: gov.uk (2025-07-29)


When a UK resident company makes a qualifying distribution to any UK resident, the recipient was entitled to a tax credit until these were abolished by FA16/SCH1.

In the meantime, important changes to the ‘imputation’ system introduced by FA72/PART5 were made by FA(2)97 and FA98. The tax credit was reduced but at the same time for individuals special dividend rates of charge were introduced which broadly ensured continuity of effect (for instance, a basic rate taxpayer’s liability was satisfied by the credit). However, the credit was no longer repayable in the absence of income tax liability. For companies, the elaborate system of comparing franked investment income received with franked payments made described in the following paragraphs was swept away, together with group income elections.

Foreign Income Dividends did not entitle the recipient to a tax credit, see CTM21000 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm21000) onwards. The ACT system together with FIDs was abolished with effect from 6 April 1999.

The tax credit was formerly (in the case of distributions made before 6 April 1999) equal to that proportion of the amount or value of the distribution as corresponded to the ACT rate for the year in which the distribution was made. For 1993-94 slightly different rules applied, see CTM20530 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm20530) onwards.

For qualifying distributions made on or after 6 April 1999, until abolition in FA16 the tax credit fraction was one-ninth.

Where the recipient was a UK resident company, the company normally received franked investment income (FII).

This FII was equal to:
- the amount or value of the distribution (excluding any FID), plus
- the amount of the tax credit.
The distribution was not FII if the company received it on behalf of or in trust for another person.

See CTM80070 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm80070) regarding the situation where a company paid dividends before 6 April 1999 under ICTA88/S247 without accounting for ACT.

A FID received by a company did not give rise to FII as a FID did not carry a tax credit.

The significance of receiving FII was greatly reduced following the abolition of the ACT system. It featured in marginal small profits relief calculations.
Whitecross Apartments, 269-271 High Street London E15 2TF: LON/00BB/LRM/2024/0023
Source: gov.uk (2025-06-30)

Residential Property Tribunal Decision of Judge Nicol on 27 May 2025

Read the full decision in Whitecross Apartments, 269-271 High Street London E15 2TF: LON/00BB/LRM/2024/0023 (https://assets.publishing.service.gov.uk/media/684c59cdbd35d2f88bcba365/Whitecross_Apts_RTM_paper_decision_27-5-25_Nicol.pdf).
A Wilshire v Bourne Education Trust and J Newman: 2304599/2023
Source: gov.uk (2025-07-25)

Employment Tribunal decision.

Read the full decision in A Wilshire v Bourne Education Trust and J Newman: 2304599/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6840688d1d85c6606009cd4e/Agnieszka_Wilshire_v_Epsom_and_Ewell_High_School_-_2304599-2023__Judgment_.pdf).

Read the full decision in A Wilshire v Bourne Education Trust and J Newman: 2304599/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/687f7c6a28f29c99778a7453/Mrs_A_Wilshire_v_Bourne_Education_Trust___Mr_J_Newman_2304599_2023__Reconsideration_Judgment_.pdf).
Crown servants abroad: tax enquiries
Source: gov.uk (2025-05-14)

Call HMRC for tax advice if you're a crown servant living abroad.

Phone

Phone HMRC for tax advice if you’re a crown servant living abroad.

Telephone: xx-xxxx-xxxx

Opening times:
- Monday to Friday: 8am to 8pm
- Saturday: 8am to 4pm
Closed Sundays, Christmas Day, Boxing Day and New Year’s Day.

Phone lines are less busy before 10am, Monday to Friday.

Find out about call charges (https://www.gov.uk/call-charges)

Related content

Guidance
- Tax for crown servants, EU employees and volunteer workers abroad (https://www.gov.uk/tax-and-national-insurance-for-crown-servants-eu-employees-and-volunteer-development-workers-abroad)
Department for Business and Trade France
Source: gov.uk (2025-10-07)

The Department for Business and Trade provides trade and investment services and practical support. We help UK companies succeed in France, and French companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Paris, Consulate-General in Bordeaux and Trade Office in Lyon.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to France from the UK

UK companies can increase their sales, growth and stability by selling to France.

On Business.gov.uk, DBT provides:
- an export guide to France (https://www.business.gov.uk/export-from-uk/markets/france/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for France

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Mr Raza v Procands Property Services Ltd: 6017245/2024
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr Raza v Procands Property Services Ltd: 6017245/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ffa73d694d57c6b1cf8e08/Mr_Raza_v_Procands_Property_Services_Ltd_6017245-2024_Judgment.pdf).