theodi/ndl-core-corpus huggingface dataset:
Birchwood
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 Birchwood 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 Birchwood 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:

-Our Organisation operates local veteran cafes, allowing them to socialise, interact and reduce social isolation

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.
Sian Elliott
Source: gov.uk (2025-05-27)

Sian Elliott is the Director of Organising, Public Services and Skills at the Trades Union Congress (TUC), leading on the strategic development of the TUC’s national and devolved skills agenda. She is also the co-chair for the Enginuity Skills Taskforce. Prior to joining the TUC, Sian worked for the Runnymede Trust and Children England.

Sian Elliott is the Director of Organising, Public Services and Skills at the Trades Union Congress (TUC), leading on the strategic development of the TUC’s national and devolved skills agenda. She is also the co-chair for the Enginuity Skills Taskforce.

Prior to joining the TUC, Sian worked for the Runnymede Trust and Children England.
GQA Qualifications 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 GQA Qualifications 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 GQA Qualifications 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
We also pledge the following:

Develop relationships and work collaboratively with other organisations supporting the Covenant and the Armed Forces Community in our locality/region. Provision of training and industry relevant qualifications to support personal, professional and career development across the 16 industrial sectors we are engaged in

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.
Benchmark Security Group
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 Benchmark Security Group 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 Benchmark Security Group 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.
Hunton & Garget Solicitors
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 Hunton & Garget Solicitors 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 Hunton & Garget Solicitors 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.
Mr J Peden v Cbl cable contractors Ltd: 2502019/2024
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mr J Peden v Cbl cable contractors Ltd: 2502019/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/685d400e62b2e559cbd752b0/Mr_J_PEDEN_v_Cbl_cable_contractors_ltd_2502019-24_Judgment.pdf).
Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision inProfessor R Sheikholeslami v The University of Edinburgh 4102702/2012 and 4107069/2012 - Judgment (https://assets.publishing.service.gov.uk/media/58d27925e5274a16e8000096/Professor_R_Sheikholeslami_v_The_University_of_Edinburgh_41027022012_and_Other_Final.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012 - Judgment (https://assets.publishing.service.gov.uk/media/60adf6f2d3bf7f738163d218/Prof_R_Sheikholeslami_v_The_University_of_Edinburgh_-_4102702.2012_-_Final.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/60adf70f8fa8f520c949b66c/Prof_R_Sheikholeslami_v_University_of_Edinburgh_-_4102702.2012_-_Remedy.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012 - Reconsideration (https://assets.publishing.service.gov.uk/media/608005c5d3bf7f01363327a2/Prof_R_Sheikholeslami_v_The_University_Of_Edinburgh_-_4102702.2012___others_-_Reconsideration.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012 - Remedy (https://assets.publishing.service.gov.uk/media/656def701104cf000dfa7499/Professor_R_Sheikholeslami_v_The_Univerty_of_Edinburgh_4102702__4107069.2012_-_Judgment.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 - Reconsideration (https://assets.publishing.service.gov.uk/media/66ab96e0ab418ab0555931b9/Professor_R_Sheikholeslami_v_The_University_Of_Edinburgh_-_4102702-2012_-_Judgment.pdf).

Read the full decision in Professor R Sheikholeslami v The University of Edinburgh: 4102702/2012 and 4107069/2012 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a3937608d82b458c553cde/4102702.2012___Another_-_Professor_R_Sheikholeslami_v_The_University_of_Edinburgh_-_Judgment_Issued_31.01.2025.pdf).
Fay Bull
Source: gov.uk (2025-03-18)

Fay Bull joined the Mining Remediation Authority in March 2025 as programme director. Fay is a Chartered Scientist and Chartered Water Environment Manager with 20 years’ experience in the water sector. Through a variety of roles in international consultancy, local government and the water industry, she has led a wide range of water-related projects and programmes including flood risk management infrastructure, nature based solutions, local and national climate resilience policy and waste water treatment infrastructure. Fay is passionate about the water environment and throughout her career she has worked closely with the Chartered Institute of Water and Environmental Management (CIWEM) and the Institution of Civil Engineers (ICE). She has held a number of key voluntary positions with these institutions to advocate for policy improvements, drive technical excellence and deliver continuous professional development across the water sector.

Fay Bull joined the Mining Remediation Authority in March 2025 as programme director.

Fay is a Chartered Scientist and Chartered Water Environment Manager with 20 years’ experience in the water sector.

Through a variety of roles in international consultancy, local government and the water industry, she has led a wide range of water-related projects and programmes including flood risk management infrastructure, nature based solutions, local and national climate resilience policy and waste water treatment infrastructure.

Fay is passionate about the water environment and throughout her career she has worked closely with the Chartered Institute of Water and Environmental Management (CIWEM) and the Institution of Civil Engineers (ICE).

She has held a number of key voluntary positions with these institutions to advocate for policy improvements, drive technical excellence and deliver continuous professional development across the water sector.
Accted 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 Accted 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 Accted 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 the Career Transition Partnership (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.
Miss A Gouldingay v Prestige Dental Services Ltd: 1304436/2021
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Miss A Gouldingay v Prestige Dental Services Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/63e21baf8fa8f50e8492447c/Miss_A_Gouldingay_V_Prestige_Dental_Service_Limited_1304436_2021.pdf).

Read the full decision in Miss A Gouldingay v Prestige Dental Services Ltd: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/6798f338e0edc3fbb0606427/Miss_Gouldingay_vs_Prestige_Denta_lServices-1304436.21_Reconsideration_Judgment.pdf).
Ceema Technology Recruitment 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 Ceema Technology Recruitment 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 Ceema Technology Recruitment Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
COM114021 - Pursuit: pursuit work lists: cases working clerically list (LCWC) (Action Guide menu)
Source: gov.uk (2025-11-21)


COM114022 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com114022)

Cases Working Clerically List (LCWC) HMRC Payments (Action Guide)

COM114023 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com114023)

Cases Working Clerically List (LCWC) Debt Management Office (Action Guide)
Company Names Tribunal decision: Amazonretail Ltd
Source: gov.uk (2025-03-03)

Decision for applicant Amazon Technologies, Inc against registration number 15227082, applicant successful.

Application number 5010

Applicant Amazon Technologies, Inc objected to the name used by Amazonretail Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 26 February 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Amazonretail Ltd is changed to 15227082, LTD.
JTR Collections 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 JTR Collections 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 JTR Collections 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
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Towcester Town Council
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 Towcester Town Council 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 Towcester Town Council 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.
CG52620 - Share exchange: anti-avoidance: TCGA92/S137
Source: gov.uk (2025-12-04)


TCGA92/S137

Note that changes to the anti-avoidance rules were announced at Autumn Budget 2025, the guidance will be updated once the revised legislation is passed but details can be found at https://www.gov.uk/government/publications/capital-gains-tax-share-exchanges-and-reorganisations

The anti-avoidance provisions of TCGA92/S137 apply to both TCGA92/S135 and TCGA92/S136. In practice transactions involving Section 135 are much more common. Therefore, the main description of the anti-avoidance provisions will be given in terms of Section 135. Section 137 will only apply to Section 135 or Section 136 if the exchange, reconstruction or amalgamation occurred after 19 April 1977.

All decisions on whether TCGA92/S137 (1) operates to prevent TCGA92/S135 from applying are taken in Capital Gains Technical Group. You should not express an opinion on the possible operation of Section 137 without instructions from Capital Gains Technical Group.

TCGA92/S137 (1) provides TCGA92/S135 will not apply unless the share exchange
- is effected for bona fide commercial reasons and
- does not form part of a scheme or arrangements of which the main purpose, or one of the main purposes, is avoidance of liability to Capital Gains Tax or Corporation Tax (this means Corporation Tax on chargeable gains).
The anti-avoidance provisions do not apply if the taxpayer, either alone or with connected persons, only holds five per cent or less of, or of any class of, the issued share capital or debentures in the company being taken over. If, on or after 1 December 2003, that company holds some of its shares in treasury those shares don't count as issued share capital when it comes to the calculation (see CG50287). You apply the test in TCGA92/S137 (2) to any holding of shares or debentures, and not merely those shares or debentures which are being acquired. Therefore, a taxpayer cannot claim the protection of Section 137(2) when selling a five per cent holding of ordinary shares if he or she also holds 10 per cent of the company's debentures.

TCGA92/S137 (1) is not a general Capital Gains Tax anti-avoidance provision. It is very specifically targeted at the share exchange. The only effect of Section 137 is to prevent TCGA92/S135 from applying. Section 137 will be ineffective against any other Capital Gains Tax avoidance included in the transaction.
Mpox testing: submit sample
Source: gov.uk (2025-05-01)

Form (P7) to submit a sample to UKHSA to test for the virus that causes mpox, MPXV.

This form is for those submitting samples for MPXV testing. For other testing, use form P1 for other rare and imported pathogens (https://www.gov.uk/government/publications/rare-and-imported-pathogens-testing-form-to-submit-sample), or form P2 for Lyme disease testing (https://www.gov.uk/government/publications/lyme-disease-test-request-form).

Send completed request forms with samples to:

Rare and imported pathogens laboratory (RIPL)

UK Health Security AgencyManor Farm RoadPorton DownWiltshireSP4 0JG

Email xxx@xxx.xx (mailto:xxx@xxx.xx%20)

Telephone xx-xxxx-xxxx (available 9am to 5pm, Monday to Friday)

DX address DX 6930400, Salisbury 92 SP

Further information on submitting samples is available in the guidance on diagnostic testing for mpox (https://www.gov.uk/guidance/monkeypox-diagnostic-testing).
The Pall Mall Process declaration: tackling proliferation and irresponsible use of commercial cyber intrusion capabilities
Source: gov.uk (2025-02-28)

This declaration is from the London conference hosted by the UK and France on 6 February 2024 to address the use of commercial cyber intrusion tools and services.

The Declaration launches the Pall Mall Process. This brings together international partners and stakeholders for an ongoing and globally inclusive dialogue to address the proliferation and irresponsible use of commercial cyber intrusion tools and services.

This Process builds on the whole-of-society approach to cyberspace. It acknowledges the importance of public-private partnership and multi-stakeholder collaboration for a more secure cyberspace.

Read the related joint communiqué from the UK and France (https://www.gov.uk/government/publications/pall-mall-process-on-proliferation-and-irresponsible-use-of-commercial-cyber-intrusion-capabilities-uk-and-france-joint-communique).
UN Human Rights Council 58: UK Statement at the Panel on Early Warning and Genocide Prevention
Source: gov.uk (2025-03-05)

UK Statement at the Panel on Early Warning and Genocide Prevention. Delivered by UK Ambassador for Human Rights to the UN, Eleanor Sanders.

Mr President, Deputy High Commissioner,

The UK thanks the Special Adviser for her presentation.

As we approach the twentieth anniversary of the adoption of the Responsibility to Protect, protecting people from atrocities remains vital and necessary.

To highlight one worrying conflict, we continue to see disturbing reports of ethnically motivated attacks and killings in Darfur. The international community must hold perpetrators to account.

As well as protection from and accountability for atrocities, we need earlier action to prevent atrocities from occurring in the first place.

We are concerned by escalating tensions across South Sudan including between parties to the 2018 peace agreement and call on all parties to act urgently to prevent further violence, including against civilians.

The UK supports efforts to improve early warning systems, including leveraging global advances in data analytics and Open-Source Intelligence, allowing the international community to identify and understand the emerging risk of atrocities.

Mr President, Panellists,

How can the 2 Special Advisers ensure that the UN system’s existing foresight and risk analysis processes better incorporate an atrocity prevention lens in all its work and that it is more joined up?

Thank you
ECSH32550 - Roles and responsibilities – Role of the Quality Assurance Team
Source: gov.uk (2025-09-25)


The role of the Quality Assurance (QA) team is to work across Economic Crime (EC) to ensure that the quality of the work carried out meets the QA standards, in line with:
- The Fraud Investigation Services (FIS) EC Assurance Plan.
- The Compliance Professional Standards.
- The HMRC Charter (https://www.gov.uk/government/publications/hmrc-charter/the-hmrc-charter).
- The HMRC anti-money laundering supervision self-assessment.
- The Office for Professional Body Anti-Money Laundering Supervision (OPBAS).
- The Financial Action Task Force (FATF).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
HMH Architects 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 HMH Architects 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 HMH Architects Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Promote awareness of housing and homelessness services among the Armed Forces Communi-ty. Take part in remembrance and other ceremonial activities. Offer preferential rates for our professional services to members of the Armed Forces Communi-ty via the Defence Discount Service

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.
Equity Advisory Limited and Another v The Commissioners for His Majesty's Revenue and Customs [2025] UKUT 00314 (TCC)
Source: gov.uk (2025-09-24)

Upper Tribunal Tax and Chancery Judge Vimal Tilakapala on 19 September 2025

Read full decision Equity Advisory Limited and Another v The Commissioners for His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/68d3e8baca266424b221b27a/Equity_Advisory_Limited_and_Another_v_HMRC_pta_oral_decision.pdf)

Permission to Appeal Oral Hearing Decision in the Upper Tribunal Tax
J Huntley v Casper & Cole Ltd (in administration): 6018322/2024
Source: gov.uk (2025-06-27)

Employment Tribunal decision.

Read the full decision in J Huntley v Casper & Cole Ltd (in administration): 6018322/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685d1a6cc2633bd820a92a43/Joshua_Huntley_v_Casper___Cole_LTD__in_administration__-_6018322-2024.pdf).
Ms M Dolata v University of East London: 6014376/2025 and 6009418/2025
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Ms M Dolata v University of East London: 6014376/2025 and 6009418/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68f632862f0fc56403a3d0ee/Ms_M_Dolata_v_University_of_East_London_-_6014376_2025___6009418_2025_-_Reasons.pdf).
William Cook Holdings 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 William Cook Holdings 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 William Cook Holdings 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.
Fish oil not intended for human consumption to, or transit through, the European Union and Northern Ireland: certificate 8332
Source: gov.uk (2025-09-22)

Apply online for an export health certificate (EHC) to export fish oil from Great Britain (England, Scotland and Wales) to the EU or move it to Northern Ireland.

If you’re in England, Scotland or Wales, you must apply online for this export health certificate (EHC) using the online service to export to the EU or to move fish oil to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/5f6a18738fa8f55f363aeb9c/8332NFG-Sep25-v5.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/5f6a1861d3bf7f7236187844/Specimen-8332_English_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8332EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates.
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal).

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
INCHP02460 - General: cancellation of entries
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: 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 (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Pre clearance cancellation procedure requires a request on Chief (XTCE). Post clearance application is usually by letter or email. When a request for a cancellation of an entry is received from an importer or agent prior to Clearance the following action is to be taken by Query:
- endorse all copies of the entry 'cancelled'
- route the entry direct to Post-clearance for filing
- adjust any quota scheduling that has taken place.
Cancellation is not a suitable procedure for diversions to another port. For inventory traffic CPC 00 09 090 is used and for non -inventory a new clearance is issued for the port.