theodi/ndl-core-corpus huggingface dataset:
IFM37130 - Overview: Charging provisions and capital gains tax rate
Source: gov.uk (2025-09-19)


Charging provisions & Capital gains tax rate

TCGA92/S1H

TCGA92/S103KA focuses solely on the calculation of a chargeable gain arising from carried interest received by an individual who performs investment management services directly or indirectly in respect of an investment scheme under arrangements involving at least one partnership. In circumstances where carried interest gains arise to an individual outside of a partnership structure then TCGA92/S103KA does not apply but the gain is still taxed at higher rates in accordance with TCGA92/S1H(9)(b).

Capital Gains Tax rate - Prior to 6 April 2025

The capital gains tax (CGT) rate prior to 6 April 2025 was 28%, or 18% to the extent that an individual had any unused part of the basic rate band. Further details can be found at CG21000 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg21000).

Capital Gains Tax rate - From 6 April 2025

Finance Act 2025 introduced a single CGT rate of 32% for all carried interest gains regardless of whether the individual has any unused part of the basic rate band.
SLC Board meeting minutes
Source: gov.uk (2025-10-31)

Here you will find papers and minutes from SLC Board meetings

The SLC Board meets eight times a year.

The Board operates within a policy and resources framework determined by the Secretary of State. In summary, its role is: to establish SLC’s strategic goals and key business objectives and to monitor performance against these; to ensure that there is effective governance concerning the use of public money; to regularly review financial information and provide assurance to Government that appropriate action is taken over any concerns; and to appoint (with the responsible Minister’s approval) the CEO and set their objectives

Minutes are available from each meeting.

For minutes of meetings before 2018 please visit the National Archives (https://webarchive.nationalarchives.gov.uk/20190301124515/https://www.slc.co.uk/about-us/board/board-meetings.aspx).
Hinckley Golf Club Limited (NPS/WR/043263): application made to abstract water
Source: gov.uk (2025-11-12)

The Environment Agency has received an application from Hinckley Golf Club Limited for a licence to abstract (take) water.

The Environment Agency consult the public on certain applications for the abstraction and impoundment of water.

These notices explain:

what the application is about

which Environment Agency offices you can visit to see the application documents on the public register

when you need to comment by
Miss A Evans v Garlanna UK Ltd and A MacNamee: 6000889/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Miss A Evans v Garlanna UK Ltd and A MacNamee: 6000889/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6909ee009456634d9795fd62/Miss_A_Evans_V__1__Garlanna_UK_Ltd____2__Alan_MacNamee_-_6000889.2023_-_Judgment.pdf).
Pooley Sword 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 Pooley Sword 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 Pooley Sword 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Armed Forces Charities
We also pledge the following:

-Displaying the logo on our website and literature -Proudly donating the sword of honour throughout the army, navy and airforce -Donating swords for auction for a programme of military charitable events -Sponsorship of military personnel in the charitable endeavours

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.
Sending parcels from Great Britain to Northern Ireland between private individuals
Source: gov.uk (2025-05-01)

Find out how to send parcels from Great Britain to private individuals in Northern Ireland.

This guidance is for private individuals in Great Britain (England, Scotland and Wales) who send parcels to another individual in Northern Ireland for personal use and when returning an item to a business in Northern Ireland.

There are no customs declarations, customs duty or presentation of goods to customs authorities for these movements.

Your parcel carrier will notify you of any relevant prohibited goods, or any additional information needed to move restricted goods.

Moving personal belongings

If you’re moving personal belongings not sent in parcels, you do not need to pay any customs duty for moving your personal belongings from Great Britain to Northern Ireland. For example, when you are moving house. Find out more about moving personal belongings to Northern Ireland. (https://www.gov.uk/guidance/moving-your-home-from-great-britain-to-northern-ireland)

Moving parcels if you’re a business or a parcel operator

If you’re a business find out how to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland under the Windsor Framework (http://www.gov.uk/guidance/how-to-send-parcels-from-a-business-in-great-britain-to-a-private-individual-or-a-business-in-northern-ireland).

If you’re a courier or an express operator moving parcels, find out how to move parcels under the Windsor Framework (http://www.gov.uk/guidance/how-to-move-parcels-from-great-britain-to-northern-ireland-for-parcel-carriers).
A T Little & Sons Ltd T/A Browns Books
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 A T Little & Sons Ltd T/A Browns Books 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 A T Little & Sons Ltd T/A Browns Books 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.
About us
Source: gov.uk (2025-05-09)

The Migration Advisory Committee (MAC) is an independent, non-statutory, non-time limited, non-departmental public body that advises the government on migration issues.

The Migration Advisory Committee (MAC) is an independent, non-statutory, non-time limited, non-departmental public body that advises the government on migration issues. Our sponsoring department is the Home Office.

The MAC has a UK-wide remit and works across government, providing transparent, independent and evidence-based advice. Our work is primarily led by commissions from Home Secretary. Alongside commissioned work, we produce an annual report as well as committee-led analysis.

The MAC bases all recommendations on what it sees as being in the interests of the resident population, taking account that migration has different effects on different groups.

The committee is supported by a permanent civil service secretariat of around 35 people. The secretariat is staffed by economists, social researchers, statisticians, policy staff and business support staff.

The way we work

Commissions are sent to the MAC from the Home Secretary, which are published on our website along with a response from the chair of the MAC.

Depending on the scope of the project, we may release a timed call for evidence (CfE). This is a public consultation where we welcome comments, supported by evidence, from the public, industry or representative bodies through a digital form.

We go out and meet with interested stakeholders around the UK and through remote meetings.

Our analysts carry out in-house data gathering, analysis and modelling.

When required, we also commission external modelling and research. The MAC has previously engaged with third party experts who support the committee with evidence building.

We write up findings and conclusions with policy recommendations considering the full range of evidence.

The Home Secretary receives the report the day before publication.

After careful consideration, the Home Office publishes an official response to our recommendations.

Who are the committee?

The MAC is currently made up of a chair, a deputy chair, and 3 other independent members, all who have been appointed under rules relating to public appointments laid down by the Office of the Commissioner for Public Appointments (OCPA).

Additionally, the Home Office is represented on the committee:
- Professor Brian Bell (Chair)
- Dr Madeleine Sumption (Deputy Chair)
- Professor Dina Kiwan
- Professor Sergi Pardos-Prado
- Professor Jo Swaffield
- Ex-officio member, Home Office
Mr P Bainbridge v Ares Renewables Ltd and Kingdom Energy System Ltd: 6015043/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr P Bainbridge v Ares Renewables Ltd: 6015043/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/682f37dab33f68eaba9539cc/Mr_P_Bainbridge_-vs-_Ares_Renewables_Limited_-_6015043.2024_-_Judgment.pdf).

Read the full decision in Mr P Bainbridge v Ares Renewables Ltd and Kingdom Energy System Ltd: 6015043/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6926e1d0b3b9afff34e96004/Patrick_Bainbridge_-vs-_1._Ares_Renewables_Limited___2._Kingdom_Energy_System_Limited_-_6015043.2024_-_Judgment.pdf).
Bal Kaur
Source: gov.uk (2025-04-09)

Bal Kaur leads the HR team to develop GAD’s People Strategy. She is a Chartered Fellow of the Chartered Institute of Personnel and Development with over a decade of strategic HR leadership experience across the Civil Service, private, and charitable sectors. Bal is co-chair of the Diversity, Inclusion and Wellbeing Group in GAD.

Bal Kaur leads the HR team to develop GAD’s People Strategy. She is a Chartered Fellow of the Chartered Institute of Personnel and Development with over a decade of strategic HR leadership experience across the Civil Service, private, and charitable sectors. Bal is co-chair of the Diversity, Inclusion and Wellbeing Group in GAD.
COM110022 - Pursuit: automatic and clerical pursuit: functions: automatic pursuit
Source: gov.uk (2025-12-03)


The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions select 'Index Of Functions' on the left of the screen.

On accessing the function, system Help is available to you at function, screen, field and error message levels.

Situation

Function

To view the the interest calculation, Normal due date (see Glossary) for a non Quarterly Instalment Payment case and Instalment due date (Word 42KB) (http://www.hmrc.gov.uk/gds/com/attachments/instalment_due_date.doc) for a Quarterly Instalment Payment case

DINT (Display Interest Computation)

To view the following details for an Accounting Period (AP). Reminders and payment applications issued and the next pursuit action to be taken

DPUR (Display Pursuit Action)

To see a Banking Operations work list of cases where a collectible amount has been outstanding for 6 months or more and a payment application has not been issued for over 3 months

PURL (Prolonged Pursuit Cases List)

To set signals at AP level affecting clerical pursuit (Word 28KB) (http://www.hmrc.gov.uk/gds/com/attachments/clerical_pursuit.doc) and issue payment applications

RAPP (Revise AP Pursuit)

To record a suspension

RSUS (Record / Amend Suspension)

To set or unset the following pursuit signals for all APs permanent Local Action, inhibit Reallocation and Repayments, Repayments and Correspondence To Agent

RTPP (Revise Taxpayer Pursuit)

To view for the AP a summary of the payment position and details on individual payments and other accounting postings

VPPD (View Payment and Posting Details)
Cavelles 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 Cavelles 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 Cavelles Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Check the last date to change or cancel a car driving test
Source: gov.uk (2025-03-17)

Since 8 April 2025, you need to give more notice to change or cancel your car driving test without losing the fee - check the new deadline.

Since 8 April 2025, the Driver and Vehicle Standards Agency has required learner drivers to give 10 full working days’ notice to change or cancel their car driving test without losing the test fee.

This has increased from 3 full working days of notice.

The new rule is only for car driving tests - other types of driving test are not affected.

Find out more about the changes (https://www.gov.uk/government/news/new-rule-for-driving-test-changes-and-cancellations-to-reduce-waiting-times).

To help learner drivers and driving instructors through this change, you can view tables of old and new deadlines to change or cancel a car driving test up to the end of June 2025.

April 2025

Driving tests before 12 April 2025 will not be affected by the change in the rule.

May 2025

June 2025
The Schools of King Edward VI in Birmingham
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Schools of King Edward VI in Birmingham 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
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.
Polar safety code updated to protect people and the environment
Source: gov.uk (2025-06-12)

A consultation has been launched on measures by the Maritime and Coastguard Agency to ensure safety and protect maritime environments in polar waters.

A consultation launches today (Thursday 12 June) on further measures by the Maritime and Coastguard Agency to uphold the safety of vessels, crew and passengers within polar waters and to protect some of the world’s most pristine environments, based on changes made by the International Maritime Organization to its Safety of Life at Sea (SOLAS) convention.

Changes are proposed within the Merchant Shipping (Polar Code) (Safety) Regulations 2025 to apply the existing special requirements for such extreme conditions to a wider range of vessels.

They will ensure more vessels working in or transiting polar regions are designed, built and operated to a higher safety standard.

Additions to the code are:
- fishing vessels of 24 metres in length overall and above
- pleasure yachts of 300 gross tonnage (GT) and upwards not engaged in trade
- and cargo ships of at least 300GT but less than 500GT
The aim is to widen the protection of crew and passengers within the particularly harsh conditions that confront vessels within the north and south polar regions.

The regulations will also defend the sensitive habitats, flora and fauna by strengthening safeguards against incidents that could result in pollution and damage.

Ship Construction and Equipment Lead Pete Rollason said:

Extreme environments like the north and south polar regions require special safety considerations. Our proposed requirements are practical, common-sense measures that many vessels already operate under.

Expanding some elements of the code’s scope to more vessels sailing within the polar regions will add another layer of protection for seafarers and some of planet Earth’s last great wilderness.

Further information

The consultation will run for six weeks from Thursday 12 June to Thursday 24 July 2025.

To take part in the consultation, please visit Consultation on the Merchant Shipping (Polar Code)(Safety) Regulations (https://www.gov.uk/government/consultations/consultation-on-the-merchant-shipping-polar-codesafety-regulations).

Press office

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

Press enquiries (Monday to Friday, 9am-5pm) xx-xxxx-xxxx

Outside these hours or on bank holidays and weekends, for media enquiries ONLY, please send an email outlining your query and putting #Urgent in the subject title.
Dawley Laundrette
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 Dawley Laundrette 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 Dawley Laundrette 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
- 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.
Get a copy of a domestic abuse conviction
Source: gov.uk (2025-07-30)

Use these letters to get proof a partner has been convicted of domestic abuse against you, if you're applying for legal aid.

To get a copy of the conviction, you should:
- fill in the relevant sample letter as best you can
- send it to the court that handed out the sentence (https://www.gov.uk/find-court-tribunal)
It usually costs £5 for a copy but you may be able to get help with the fee. (https://www.gov.uk/get-help-with-court-fees)

If you don’t know the name of the court, ask the police officer who handled the investigation.

You can use the copy of the conviction as evidence if you’re applying for legal aid to divorce or separate from an abusive partner.

The conviction must be on this list of offences (https://www.gov.uk/government/publications/domestic-abuse-and-child-abuse-offences-legal-aid-evidence).
FCDO Services spend over £25,000, December 2024
Source: gov.uk (2025-01-20)

FCDO Services spend in the UK for transactions totalling over £25,000 by month.

The government is committed to publishing departmental spend over £25,000 as part of its commitment to transparency and open government. This is the FCDO Services spend in the UK for transactions totalling over £25,000 published by month. Transactions that appear to be under £25,000 are due to the transaction being over £25,000 before removing recoverable VAT, or where an invoice over £25,000 has been split between multiple expense types, and/or expense areas. We have published our spend in line with Cabinet Office guidelines which allow for data protection of individuals and security constraints.
Hardy Estate Agents 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 Hardy Estate Agents 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 Hardy Estate Agents 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
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.
INTM652020 - Distribution exemption: Exemption for small companies: qualifying territories
Source: gov.uk (2025-10-08)


What is a qualifying territory?

CTA09/S931C(1) provides that a territory is a qualifying territory if there is a double taxation treaty between the UK and the territory that includes a non-discrimination provision in a standard form, as described in CTA09/S931C(4). A list of these territories may be found at INTM412090 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm412090).

CTA09/S931C affords the Treasury a regulation-making power to provide that:
- certain territories meeting the criteria set out in S931C(1) are not qualifying territories;
- certain territories not meeting the criteria in S931C(1) are qualifying territories.
The regulations provide that a territory is not a qualifying territory for the purpose of CTA09/S931B in respect of any company that is specifically denied treaty benefits according to the terms of the relevant treaty. A distribution by such a company will not be exempt in the hands of a small company.

At 31 January 2025 treaties with the following territories have provisions which deny benefits to certain companies, as described below.

Antigua

Companies established under the International Business Companies Act(s).

Barbados

Companies established under the International Business Companies Act(s).

Cyprus

Persons entitled to any special tax benefits under various Cyprus enactments are excluded from benefiting from treaty reduced rates / exemption of UK tax on dividends, interest and royalties.

Jamaica

Companies established under enactments relating to International Business Companies and International Finance Companies.

Malaysia

Persons carrying on offshore business activity under the Labuan Offshore Business Activity Act 1990 and its 2004 amendment.

Malta

Persons entitled to special tax benefits under various enactments.
Allianz Holdings Plc
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 Allianz Holdings Plc 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 Allianz Holdings Plc 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
- UK Reservists
- Armed Forces Day
We also pledge the following:

Always consider offering an interview to spouse/partners of Serving personnel if they meet the selection criteria for the position advertised

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.
Product Recall: Lexmoto TR125-GP2-E55 Front Brake Disc and Calliper (2507-0023)
Source: gov.uk (2025-07-17)

Product Recall for Lexmoto TR125-GP2-E55 Front Brake Disc and Calliper presenting a risk of injuries.

Summary

Product: Lexmoto TR125-GP2-E55 Front Brake Disc and Calliper

Hazard: The product presents a risk of injuries as the front brake can catch the brake pad securing pin.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of injuries as when the front brake is applied whilst riding, it may catch the brake pad securing pin. This is due to incorrect wheel spacers and incorrectly sized brake calliper holding brackets fitted during manufacture.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users. Owners are advised to stop using the product immediately and contact their distributor to request redress.

Users can check if their vehicle is affected here: https://www.lexmoto.com/vehicle-recall-check.

Additional information

PSD notification number: 2507-0023

Notified by: Driver and Vehicle Standards Agency
Registration process
Source: gov.uk (2025-01-24)

Information on how to register for an EORI.

There is a digital registration service at Get an EORI number: Apply for an EORI number - GOV.UK (www.gov.uk) (https://www.gov.uk/eori/apply-for-eori) which takes 10 minutes to complete. You will receive your GB EORI immediately, or within 5 working days if extra checks are required. XI EORIs may take up to 5 working days.

To get an XI EORI number a business must already have a GB EORI number.

Data required to get an EORI number

You’ll need to sign in to use the digital registration service. If you do not already have sign in details, you’ll be able to create them. You may need to provide:

the full name of the person or registered organisation name

the address, including postcode, of residence or establishment

what you want to apply as for example, sole trader, partnership, Charity or public body

the VAT identification number

Unique Tax Reference number (UTR)

consent to disclosure of personal data

start date of the EORI number

VAT registered companies are given a GB EORI and XI EORI, if required and that number will mirror their VAT number.

Example

A business has VAT number 123 4567 89 their EORI will be GB123456789000.

If a business is not VAT registered and has EORI number GB987654321000 and subsequently becomes VAT registered the previous EORI GB987654321000 will be cancelled and will need to be replaced with an EORI that reflects the new VAT number.

Likewise, if a business is VAT registered and has VAT number 123 0456 98 with corresponding EORI GB123045698000, then de-register from VAT, their EORI will be automatically cancelled at the same time, and they must apply for a new EORI that is not related to a VAT number.

If you are not VAT registered your EORI will be automatically generated with a unique 12-digit number.

Invalidation and deletion of an EORI number

An EORI number shall be invalidated if:

the registered person requests the invalidation

HMRC becomes aware that the registered person no longer carries out any activities that require the number, for example if a company has ceased trading as a result of insolvency or an individual is bankrupt

your VAT status changes

When an EORI is invalidated, HMRC will where appropriate contact the business or person with the invalidation date. In all these cases the invalidated number is kept on the EORI database for 10 years from the expiry date.

More information about invalidation can be found here Get an EORI number: Report a change or cancel an EORI number - GOV.UK (www.gov.uk) (https://www.gov.uk/eori/change-or-cancel-EORI-number).
Mrs A Maguire v Glasgow City Council: 100347/2011
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mrs A Maguire v Glasgow City Council: 100347/2011 - Strike Out (https://assets.publishing.service.gov.uk/media/67e27e8ac6194abe97358d45/Mrs_A_Maguire_v_Glasgow_City_Council_-_100347.2011_-_Judgment.pdf).
Mr K Iliev and Mrs S Ilieva v Atlantic Laundry Ltd: 1401274/2024
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Mr K Iliev and Mrs S Ilieva v Atlantic Laundry Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6814c62078d8cdc68ff03b53/Mr_K_Iliev_and_Mrs_S_Ilieva_-vs-_Atlantic_Laundry_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
Ms A Hendry v Angus Council: 4102028/2015
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Ms A Hendry v Angus Council: 4102028/2015 - Strike Out (https://assets.publishing.service.gov.uk/media/67dc03b10f38d929e57ee335/Ms_A_Hendry_v_Angus_Council_-_4102028.2015_-_Judgment.pdf).
Reachal 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 Reachal 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 Reachal 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
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.
DWP Test and Learn Dynamic Purchasing System: guidance for businesses
Source: gov.uk (2025-08-08)

How to register and apply for tender opportunities through the Department for Work and Pensions (DWP) Test and Learn Dynamic Purchasing System (DPS).

Overview

The DWP Test and Learn DPS has been developed to cover a range of projects that could potentially support those with complex barriers to employment to move into sustainable work. This will primarily, but not exclusively, mean individuals with a disability or health condition.

The provision presents opportunities for businesses to apply for tender opportunities, with a focus on innovation and local specialist support, and to support and test the development of new approaches for employment support.

The DWP Test and Learn DPS is key to building evidence to support the delivery of future provision, at both national and local level.

Future tender opportunities will be made available on the Test and Learn DPS, but only to DWP accredited suppliers.

Further information about DWP Test and Learn DPS contract (https://www.contractsfinder.service.gov.uk/notice/1970b4cc-59ba-47df-9c6e-145cd3552a64).