theodi/ndl-core-corpus huggingface dataset:
Baxterstorey
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 Baxterstorey 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 Baxterstorey recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Day
- 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.
Westlakes Recruit
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 Westlakes Recruit 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 Westlakes Recruit 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.
Chancellor appoints Industrial Strategy adviser
Source: gov.uk (2025-10-28)

A growth and productivity expert has been appointed by the Chancellor.

A growth and productivity expert has been appointed by the Chancellor, as the government continues its mission to boost economic growth and living standards through the Plan for Change.

Dr Anna Valero, a Distinguished Policy Fellow at the London School of Economics, will advise Rachel Reeves as a sector and industrial policy expert, helping the government deliver its modern Industrial Strategy.

The part-time unpaid appointment starts in October and will last for 12 months.

Dr Valero previously worked as part of the Chancellor’s Council of Economic Advisers, where she was extensively involved in the development and publication of the Industrial Strategy White Paper and Sector Plans. She will now report directly to the Chancellor as a direct ministerial appointment.

Chancellor Rachel Reeves said:

I am delighted to welcome Anna back to the Treasury’s top team as we continue in our mission to boost economic growth and raise living standards across every corner of the country through our Plan for Change.

Her wealth of expertise will help us drive forward our plan to make the UK the best country to invest in anywhere in the world.

Anna Valero said:

I’m delighted to return to Treasury as Industrial Strategy Adviser to the Chancellor, where I will help to deliver the strategy to boost investment, accelerate innovation, and generate good jobs in high-growth sectors across the UK.

Established processes for the declaration and management of interests have been followed in respect of this appointment. The Terms of Reference for this appointment can be found here: Terms of Reference: Anna Valero (https://assets.publishing.service.gov.uk/media/6900a97db5b9ff4331fc2b03/AV_-_Terms_of_reference.pdf) (PDF, 64.3 KB, 2 pages)
Hold Fast Elite 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 Hold Fast Elite 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 Hold Fast Elite 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Commercial Support: offering a discount to members of the Armed Forces community. We would offer a 10% discount to all serving members of the UK Armed Forces.

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.
Joanna Roper CMG
Source: gov.uk (2025-09-04)

Joanna Roper CMG was appointed Her Majesty’s Ambassador to the Kingdom of the Netherlands in October 2020. Previously, Joanna was the Foreign & Commonwealth Office’s Special Envoy for Gender Equality from April 2017 until July 2020. She was acting Director General for the Department for International Trade at the British Embassy in Beijing and has also served in Tokyo and in Islamabad. She was formerly the Head of the FCO ’s China Department, and spent a number of years working on national security issues in London. Joanna was the first female Director for Consular Services in the Foreign and Commonwealth Office. For 3 years she was the Chair of FCO Women, the internal staff association that supports women throughout their career in the Foreign & Commonwealth Office. Joanna started her career in the Home Office, joining the Foreign & Commonwealth Office in 2001. She was awarded a CMG in the June 2016 Queen’s Birthday Honours, and an Honorary Doctorate for her public service by the University of Kent in July 2019. Social media links Joanna Roper on X

Joanna Roper CMG was appointed Her Majesty’s Ambassador to the Kingdom of the Netherlands in October 2020. Previously, Joanna was the Foreign & Commonwealth Office’s Special Envoy for Gender Equality from April 2017 until July 2020.

She was acting Director General for the Department for International Trade at the British Embassy in Beijing and has also served in Tokyo and in Islamabad. She was formerly the Head of the FCO’s China Department, and spent a number of years working on national security issues in London.

Joanna was the first female Director for Consular Services in the Foreign and Commonwealth Office. For 3 years she was the Chair of FCO Women, the internal staff association that supports women throughout their career in the Foreign & Commonwealth Office.

Joanna started her career in the Home Office, joining the Foreign & Commonwealth Office in 2001. She was awarded a CMG in the June 2016 Queen’s Birthday Honours, and an Honorary Doctorate for her public service by the University of Kent in July 2019.

Social media links
- Joanna Roper on X (https://twitter.com/JoannaRoperFCDO)
Multiplex Construction
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 Multiplex Construction 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 Multiplex Construction 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:

Any additional commitments Multiplex could make (based on local circumstances).

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 T Lee v National Crime Agency: 1306296/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Ms T Lee v National Crime Agency: xx-xxxx-xxxx - Withdrawal (https://assets.publishing.service.gov.uk/media/69133ec6d7081798fa18ad98/Ms_T_Lee_v_National_Crime_Agency_xx-xxxx-xxxx.pdf).
Sheep and goat keepers: complete your annual inventory
Source: gov.uk (2025-11-10)

When and how to complete your annual sheep and goat inventory and how to submit it.

You must complete an inventory of the sheep and goats you keep every year.

You’ll get a letter or email from Defra at the end of November each year to tell you what to do.

You must complete and return your inventory by 31 December.

Contact Defra farm surveys if you have not got your letter or email by 11 December.

Defra farm surveys Email: xxx@xxx.xx (mailto:%xxx@xxx.xx) Telephone:xx-xxxx-xxxx Monday to Friday, 9am to 4.30pm Find out about call charges (https://www.gov.uk/call-charges)

How to complete your inventory

You can complete your inventory online or by post.

Use the online service

You can use the online sheep and goats annual inventory to send your records online.

You can start this from the end of November, once you receive your inventory letter or email. This will include the details you need to access the service.

To log in you’ll need your:
- 9-digit county parish holding (CPH) number, as it appears on your letter or email from Defra
- your postcode
The service allows you to save your inventory record as you go.

Start now (https://defra.htkhorizon.com/sag)

Send your inventory by post

Fill in the form that Defra sent to you with your letter.

Return it in the pre-paid envelope.

You must send your completed form by 31 December.

Update your holding register

You must also update your holding register (https://www.gov.uk/guidance/sheep-and-goat-keepers-how-to-keep-a-holding-register) with the number of sheep and goats on your holding on 1 December.

If you use the Defra holding register template (https://www.gov.uk/government/publications/sheep-and-goat-holding-register), there is a section for the inventory at the end of the document.

If you need help or advice

Contact Defra farm surveys if you need help with your inventory or submitting your form.

Defra farm surveys Email: xxx@xxx.xx (mailto:%xxx@xxx.xx) Telephone:xx-xxxx-xxxx Monday to Friday, 9am to 4:30pm Find out about call charges (https://www.gov.uk/call-charges)
Miss C Gibson v Mr Mustards Ltd: 2601290/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Miss C Gibson v Mr Mustards Ltd: 2601290/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6909c4bd7a88fd270a95fd0c/Miss_Caroline_Gibson_v_Mr_Mustards_Limited_2601290.2023_Judgment.pdf).
Ms M Olarewaju v Strategic Software Applications Ltd: 6019951/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Ms M Olarewaju v Strategic Software Applications Ltd: 6019951/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/692848aa9c1eda2cdf0341cd/Ms_M_Olarewaju_v_Strategic_Software_Applications_Limited_-_6019951-2025.pdf).
Guidance for organisations using the Algorithmic Transparency Recording Standard
Source: gov.uk (2025-05-08)

This guidance has been designed to support public sector teams completing ATRS records.

This guidance helps organisations through the process of completing the Algorithmic Transparency Recording Standard (ATRS) template and publishing the completed record to the GOV.UK repository (https://www.gov.uk/algorithmic-transparency-records). It applies both to public sector organisations which are required to publish ATRS records as part of the mandatory policy (https://www.gov.uk/government/publications/algorithmic-transparency-recording-standard-mandatory-scope-and-exemptions-policy) (those in central government), and those wishing to publish ATRS records on a voluntary basis.
England Rare Diseases Action Plan 2025
Source: gov.uk (2025-02-28)

The fourth action plan setting out how the Department of Health and Social Care and delivery partners will implement the UK Rare Diseases Framework in England.

The UK government and devolved governments published the UK Rare Diseases Framework (https://www.gov.uk/government/publications/uk-rare-diseases-framework) in January 2021, setting out a shared vision for addressing health inequalities and improving the lives of people living with rare diseases across the UK.

The framework outlined 4 key national priorities:
- helping patients get a final diagnosis faster
- increasing awareness among healthcare professionals
- better co-ordination of care
- improving access to specialist care, treatment and drugs
To turn this vision into action, each of the 4 UK nations has committed to developing nation-specific action plans detailing how these priorities will be addressed.

This is England’s fourth Rare Diseases Action Plan, following our commitment to publish action plans annually during the lifetime of the UK Rare Diseases Framework. This action plan has been developed in close collaboration with delivery partners across the health system and the rare disease community. The 2025 England Rare Diseases Action Plan will report on progress against our existing 36 actions as well as introducing 3 new actions to improve the lives of people with rare diseases for the year ahead.
Whiplash reform programme
Source: gov.uk (2025-08-05)

Information and resources on the whiplash claim process as implemented on 31 May 2021.

On 31 May 2021, the government made changes to the claims process for low value road traffic accident (RTA) related personal injury claims, the majority of which are ‘whiplash claims’.

The reforms apply to claims arising from an RTA valued at less that £5,000. These changes mean you will have the opportunity to settle these small claims online without the need to go to court or for legal representation.

The links below provide key resources relating to the whiplash reform programme.
IPGN2100 - General principles: Binding Origin Information (BOI) Northern Ireland and Advance Origin Rulings (AOR) UK
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.

The Customs Duty Liability Team based in Stratford can check the authenticity of any AOR/BOI decision presented as they hold a list of all AOR/BOI decisions issued throughout the UK/EU, contact details can be found at IPGN8000 (https://www.gov.uk/hmrc-internal-manuals/import-preference-guidance-notes/ipgn8000).

Note: As AOR/BOI decisions are issued on the basis of information supplied by the applicant, subsequent changes to manufacturing procedures, origin of materials etc could render an AOR/BOI decision invalid. Therefore, where doubts exist regarding the entitlement of goods to preference, the usual control procedures (ie examination) should continue to apply.

Apply for an Advance Origin Ruling - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/apply-for-an-advance-origin-ruling)

Apply for a Binding Origin Information decision - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/apply-for-a-binding-origin-information-decision)
Nick Campsie
Source: gov.uk (2025-11-27)

Nick Campsie was appointed as the new permanent chair of the HMPPS Board in November 2025 following 2 years’ service as a non-executive director board member. Nick Campsie joined the HMPPS Board as a non-executive director and became Non-Executive Chair of the Legal Aid Agency Board in 2023. He is an economist and investor who has held senior positions in the asset management industry, including a decade as a Partner of Eton Park Capital Management. He was previously an Associate Director at Terra Firma Capital Partners, and an Associate at McKinsey and Company.  Nick is also an experienced non-executive board member with a strong understanding of the workings of the department, having served on the Ministry of Justice Board between 2018 and 2022.  Nick supports many UK charities that provide opportunities to disadvantaged children. He is Chairman of the Madison Foundation and was previously Chairman of Down Syndrome Education International, and Deputy Chairman of Chickenshed Theatre. He has also supported charities that address the causes of social disadvantage, including the Prisoners’ Education Trust, Breaking Barriers, and the CanDo Foundation.

Nick Campsie was appointed as the new permanent chair of the HMPPS Board in November 2025 following 2 years’ service as a non-executive director board member.

Nick Campsie joined the HMPPS Board as a non-executive director and became Non-Executive Chair of the Legal Aid Agency Board in 2023.

He is an economist and investor who has held senior positions in the asset management industry, including a decade as a Partner of Eton Park Capital Management.

He was previously an Associate Director at Terra Firma Capital Partners, and an Associate at McKinsey and Company.

Nick is also an experienced non-executive board member with a strong understanding of the workings of the department, having served on the Ministry of Justice Board between 2018 and 2022.

Nick supports many UK charities that provide opportunities to disadvantaged children.

He is Chairman of the Madison Foundation and was previously Chairman of Down Syndrome Education International, and Deputy Chairman of Chickenshed Theatre.

He has also supported charities that address the causes of social disadvantage, including the Prisoners’ Education Trust, Breaking Barriers, and the CanDo Foundation.
Mr M Currie v Costain Engineering & Construction Ltd: 2501701/2024
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mr M Currie v Costain Engineering & Construction Ltd: 2501701/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67a201ff7da1f1ac64e5fe4d/Mr_M_Currie_v_Costain_Engineering_and_Construction_Limited_-_2501701-2024_-_Judgment.pdf).
Mr A Foden v Jaguar Land Rover: 1311877/2024
Source: gov.uk (2025-03-28)

Employment Tribunal decision.

Read the full decision in Mr A Foden v Jaguar Land Rover: 1311877/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67e4039d2621ba30ed977686/Mr_A_Foden_v_Jaguar_Land_Rover_-_1311877_2024_-_Strike_Out.pdf).
Work Choice impact evaluation
Source: gov.uk (2025-04-16)

This report assesses the effect of Work Choice on employment and benefit outcomes of participants and makes a value for money assessment of the programme.

Work Choice provided voluntary specialist employment support to disabled people. Work Choice was introduced across England, Scotland, and Wales in October 2010 and ended in March 2019.

The Department for Work and Pensions (DWP) contracted external providers to deliver Work Choice. Providers offered both work entry support to help participants find and obtain employment, and in-work support to help participants progress and develop in work.

This report focuses on Work Choice participants who received work entry support and were receiving looking for work or low-income benefits when referred.

Contribution to the evidence base

The findings add to the existing published evidence showing the impact and return on investment of DWP labour market programmes.

Research value

These findings have been used to inform future labour market programmes.
South Staffordshire 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 South Staffordshire 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 South Staffordshire 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
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IHTM16161 - Foreign Property in a trust: introduction
Source: gov.uk (2025-04-07)


The rules for determining whether foreign property is excluded property are revised from 6 April 2025. The general rule is that foreign property comprised within a settlement will be excluded property if the settlor was not a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) at the time of the chargeable event (on or after 6 April 2025).

If the chargeable event was before 6 April 2025, any foreign property which is comprised in a settlement is excluded property if the settlor was not domiciled in the UK at the time the settlement was made (or in relation to property that was added later, at the time the addition was made).

See IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000) for domicile guidance and IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000) for long-term UK residence guidance.

The next page gives further details of when foreign settled property is excluded property.
Mrs P Wright v Glasgow City Council: 4109932/2019
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Mrs P Wright v Glasgow City Council: 4109932/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/683ee0a4d21e8a73d10d32b7/Mrs_P_Wright_v_Glasgow_City_Council_-_4109932.2019_-_Judgment.pdf).
Growth Gateway: Women in Africa tech, funding guide
Source: gov.uk (2025-06-26)

This guide outlines the foundational steps and strategy required for start-ups to effectively approach and prepare for fundraising with investors.

This practical guide was developed by the Growth Gateway programme to support African women entrepreneurs in the technology sector who are navigating the complexities of startup fundraising.

Designed for early to growth-stage founders, the guide targets both the technical and strategic aspects of investor readiness. It covers funding types, investor engagement, pitch preparation, cap table structuring, and due diligence processes.

The guide includes tailored advice on overcoming gender-specific barriers, accessing women-focused investors and grants, and building strong media presence and investor relations.

It is a comprehensive resource for founders, incubators, and ecosystem enablers seeking to improve funding outcomes for women-led ventures.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
Tell HMRC about an ending of a conditional exemption (IHT100f)
Source: gov.uk (2025-04-05)

Use this form to tell us about an event affecting property with an exemption from Inheritance Tax or Estate Duty.

Use form IHT100f to tell HMRC that Inheritance Tax is due.

Find older versions of this form on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/*/https://www.gov.uk/government/publications/inheritance-tax-cessation-of-conditional-exemption-disposal-of-timber-or-underwood-iht100f).

How to complete the form

You need to:
- Download and save the form on your computer.
- Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).
- Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk).
Mr E Ajoku v Greenwich Engineering and Medical School Ltd and P Onwuachi: 2303377/2022
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in Mr E Ajoku v Greenwich Engineering and Medical School Ltd and P Onwuachi: 2303377/2022 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/690e1fc465da22dd57729901/Mr_E_Ajoku_v_1._Greenwich_Engineering_and_Medical_School_Ltd_2._Philip_Onwuachi_2303377-2022_Judgment.pdf).
Mr L Rice v Maxim Logistics Group Ltd: 3305910/2023
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mr L Rice v Maxim Logistics Group Ltd: 3305910/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/65fd61cb65ca2f001b7da881/Mr_L_Rice_-_v_-_MAXIM_LOGISTICS_GROUP_LTD_-_3305910-2023_-_Judgment.pdf).

Read the full decision in Mr L Rice v Maxim Logistics Group Ltd: 3305910/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67c6eb4568a61757838d2275/Mr_L_Rice_-_v_-_MAXIM_LOGISTICS_GROUP_LTD_-_3305910-2023_-_Judgment...pdf).
Milliman
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 Milliman 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 Milliman 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.
IFM22072 - Real Estate Investment Trust : conditions and tests: balance of business conditions: outside the ordinary course of business. (CTA2010/S531(4)(c))
Source: gov.uk (2025-04-17)


The property rental profits requirement in Condition A and the assets requirement in Condition B were each set at 75% to provide sufficient margin to allow for other activities to take place without affecting the tax-exempt status of the REIT. However, to prevent distortion of the result, in applying the test CTA2010/S531(4)(c) excludes from the Condition A profits requirement, and CTA2010/531(7A)(a) excludes from the Condition B assets requirement, items that are outside the ordinary course of the REIT’s business (irrespective of the treatment in the accounts), having regard to the group or company’s past transactions.

It is a question of fact, depending on the business of the company or, in relation to a group REIT, the group, as to what is within its ordinary course. Where there is a history of an activity it will be less likely that similar activity can then be viewed as outside the ordinary course of that business. Factors to be considered include the scale and nature of the activities. Where a business undertakes property development for sale similar in scale to previous development, it may be sufficiently different in nature as to be outside the ordinary course of business. Likewise, activity similar in nature may be sufficiently different in scale to be outside the ordinary course of business.

Examples

1. A single trading transaction by a property group/company selling property, developed for sale, with no, or a limited, history of such activity will be outside the ordinary course of business. A limited history may involve infrequent transactions (e.g. no transactions occurring in the previous 3 years, although the acceptable length of time between transactions will depend on the nature of the transactions) or transactions of low or insignificant scale compared to the current one (e.g. less than 10%).

2. A property development which is significantly different in nature to previous developments is outside the ordinary course of business. The value of the development or nature of services supplied with completed property is not determinative of the nature of the development. Developments of residential accommodation are viewed as different in nature to developments of commercial property.

3. The disposal by a property group/company of a headquarters building will generally be outside its ordinary course of business.

4. A property group/company regularly undertakes property development for resale, alongside development of property for rental. The property development for resale will be within the ordinary course of the entity’s business and the profits fall within the residual business.
Helping the MOD and the defence industry navigate the single source regulatory framework for key supply-chain contracts
Source: gov.uk (2025-06-30)

The SSRO has published new guidance that will help all stakeholders identify and apply the regulatory framework for single source defence contracts to qualifying sub-contracts.

Following consultation with stakeholders, the SSRO has published new guidance (https://www.gov.uk/government/publications/guidance-on-how-the-single-source-regulatory-framework-applies-to-qualifying-sub-contracts) on how the regulatory framework for single source defence contracts applies to qualifying sub-contracts (QSCs). QSCs account for around one in six of all qualifying contracts under the regulatory framework and have a combined value of more than £8.2 billion.

The new guidance summarises the relevant parts of the regulatory framework and provides signposting to existing SSRO guidance, for example, on pricing and reporting.

The SSRO’s Chief Regulatory Officer, Jo Watts, said:

“This new guidance follows a request from industry for a consolidated summary of the complex regulations related to QSCs. The guidance has been informed by the questions we are commonly asked about QSCs and takes account of the feedback received from stakeholders during our consultation. Based on the positive feedback we had from stakeholders, we are confident the new guidance will help the MOD, contractors and sub-contractors better understand their respective rights and obligations in relation to QSCs.”

The SSRO has also published a summary of the feedback it received (https://www.gov.uk/government/consultations/guidance-on-how-the-regulatory-framework-applies-to-qualifying-sub-contracts) during its consultation and how it has responded to this in preparing the new guidance.
Flat A, 1 Orpington Gardens, Edmonton, London N18 1LW : LON/00AK/HMG/2024/0022
Source: gov.uk (2025-01-09)

Residential Property Tribunal Decision of Mr O Dowty MRICS and Ms R Kershaw BSc dated 03 December 2024.

Read Full Decision in DECISION_Flat A_1 Orpington Gardens, Edmonton, London N18 1LW-LON_00AK_HMG_2024_0022 (https://assets.publishing.service.gov.uk/media/675037069ef923a1bbc97a6c/DECISION_Flat_A_1_Orpington_Gardens__Edmonton__London_N18_1LW-LON_00AK_HMG_2024_0022.pdf)
Call for in-kind sponsorship in relation to co-hosted events with the British Embassy in Tokyo
Source: gov.uk (2025-03-19)

The British Embassy Tokyo welcomes proposals for in-kind sponsorship in relation to co-hosted events with partner organisations.

The British Embassy in Tokyo occupies a prestigious location in central Tokyo, and includes the historic Ambassador’s Residence. The Embassy seeks to maximise the return to the UK taxpayer of this valuable asset by making full use of the Embassy, and the Residence in particular, as a professional events space through which we can engage with our stakeholders in Japan to promote and advance UK interests and HM Government priorities. Such activity includes providing the opportunity for British businesses and organisations to apply to use the Residence for their own events, on commercial terms, if we consider that such an event would contribute to advancing the UK’s wider interests in Japan.

In some cases, where partners are able to make a unique in-kind contribution (for example, through a cultural performance or attendance of a keynote speaker), we will provide use of the Residence and associated services (such as catering and security) on discounted terms, where they would normally be subject to commercial terms. We are particularly interested in proposals for sponsorship arrangements from British cultural institutions, not-for-profit organisations, and UK-Japan cultural organisations. The specific terms of any such arrangement will be subject to discussion on a case-by-case basis.

The British Embassy Tokyo would welcome proposals for in-kind sponsorship in relation to co-hosted events for April 2025 to March 2026.

Any organisation wishing to register an expression of interest to provide sponsorship should contact the Embassy at xxx@xxx.xx (mailto:xxx@xxx.xx), marked for the attention of the Ambassador’s Chief of Staff.
Decron Safety Netting 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 Decron Safety Netting 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 Decron Safety Netting 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
- 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.
TTM09430 - Capital allowances: Industrial buildings
Source: gov.uk (2025-12-08)


There are no IBA writing down allowances for Financial Year 2011 onwards. See CA30101 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca30101).

Company with industrial building leaves tonnage tax

Where a tonnage tax company with an industrial building as a tonnage tax asset leaves tonnage tax, the amount of unrelieved qualifying expenditure on the industrial building is calculated as if:
- the company had never been subject to tonnage tax, and
- all possible allowances and charges under the IBA legislation had been made.