theodi/ndl-core-corpus huggingface dataset:
The Arukah Project CIC
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 Arukah Project CIC 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 Arukah Project CIC 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed 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.
Voluntary carbon and nature markets: raising integrity
Source: gov.uk (2025-04-17)

We're seeking views on the implementation of the UK government’s principles for voluntary carbon and nature market integrity.

This consultation expands on the UK government’s principles for VCNM integrity (https://www.gov.uk/government/publications/voluntary-carbon-and-nature-market-integrity-uk-government-principles), launched by Kerry McCarthy MP, Minister for Climate Change, at COP29 in November 2024.

The consultation invites views on the implementation of those six principles, taking account of their applicability in the context of varying maturity of markets. It also aims to clarify expected standards for guiding supplier and buyer engagement in VCNMs, and invites responses on how these approaches could be reflected in guidance, policy and potentially regulation, supported by market architecture that could embed and scale high-integrity practice.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
The Children’s People and Nature Survey for England: 2024 update
Source: gov.uk (2025-01-22)

Data and supporting documents, from The Children’s People and Nature Survey for England 2024 (Waves 7 & 8).

Please note the figures within the Children’s People and Nature Survey report and dataset may change due to recent data updates.

Waves 7 and 8 of the Children’s People and Nature Survey ran between the 14 to 25 of August 2024 (during the school holidays) and 16 September and 2 October 2024 (during term-time). The survey aims to understand how children and young people aged 8 to 15 in England are engaging with the natural environment inside and outside of school.
Grey squirrel species management plan (PA7) template
Source: gov.uk (2025-07-10)

Complete the templates to help monitor and manage grey squirrel on your land for capital grants payments.

You need to apply for a capital grants plan (https://www.gov.uk/government/publications/apply-for-a-capital-grants-plan) with the Rural Payments Agency (RPA) before you can use and claim this capital item.

Once you have your agreement, complete the grey squirrel species management plan template to:

assess the impact that grey squirrel are having on your land

record the control and monitoring methods you will use

create a map of your holding where you will control and monitor grey squirrel

The completed template and map will be your grey squirrel species management plan.

Find full details about the grey squirrel control and management action (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-get-ready-to-apply/countryside-stewardship-higher-tier-actions#cws3-grey-squirrel-control-and-management-t2) and associated capital items.

Get your plan approved

You need to get your grey squirrel species management plan template approved by your local Forestry Commission operational delivery team hub. You should do this once you get your capital grants plan agreement with RPA.

Find your local Forestry Commission operational delivery team hub (https://www.gov.uk/government/organisations/forestry-commission/about/access-and-opening#odt).

Make a claim for payment

1. Submit a claim for payment (https://www.gov.uk/guidance/how-to-make-a-capital-or-revenue-claim-for-countryside-stewardship#make-a-capital-claim) using the Rural Payments service or a claim form.

2. Submit your template and map by post or email to RPA.

Rural Payments AgencyPO Box 324WorksopS95 1DFEmail: xxx@xxx.xx (mailto:xxx@xxx.xx)

Please quote your single business identifier (SBI) and agreement number in all enquiries.

Templates for managing other species

There are different templates for managing other species under this capital grants plan item. Find templates for:

American mink species management plan PA7 template (https://www.gov.uk/government/publications/american-mink-species-management-plan-pa7-template)

deer species management plan PA7 template (https://www.gov.uk/government/publications/deer-species-management-plan-pa7-template)

edible dormouse species management plan PA7 template (https://www.gov.uk/government/publications/edible-dormouse-species-management-plan-pa7-template)

invasive non-native plant species management plan PA7 template (https://www.gov.uk/government/publications/invasive-non-native-plant-species-management-plan-pa7-template)
County Marquees Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 County Marquees Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve 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.
Statistics: student loan forecasts
Source: gov.uk (2025-07-03)

Forecasts of student numbers, student loan expenditure and student loan repayments in England.

These statistics show forecasts for higher education (HE) and further education (FE) student loans in England. These include forecasts for:
- student loan outlay
- student loan repayments
- student numbers
- the proportion of student loan outlay that is subsidised by the government, known as the resource accounting and budgeting (RAB) charge
- the proportion of loan borrowers expected to fully repay their loans
- the size of the student loan book
Mrs C Mason v G A Carers Franchises Ltd T/a Guardian Angels Carers: 6001073/2023
Source: gov.uk (2025-08-28)

Employment Tribunal decision.

Read the full decision in Mrs C Mason v G A Carers Franchises Ltd T/a Guardian Angels Carers: 6001073/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68b02003ce0a11bb78a4f129/Mrs_C_Mason_v_GA_Carers_Franchises_Ltd_TA_Guardian_Angel_Carers_6001073.2023_LIABILITY_JDT.pdf).

Read the full decision in Mrs C Mason v G A Carers Franchises Ltd T/a Guardian Angels Carers: 6001073/2023 - Remedy (https://assets.publishing.service.gov.uk/media/6704fcd230536cb927482db9/Mrs_C_Mason_v_G_A_Carers_Franchises_Limited_TA_Guardian_Angels_Carers_-_6001073.2023_-_Remedy_Judgment.pdf).
JC Portable Site Accommodation 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 JC Portable Site Accommodation 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 JC Portable Site Accommodation Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Bankruptcy official search: application (K16)
Source: gov.uk (2025-11-21)

Application form K16 for an official search for bankruptcy only

Use this form to apply for an official search for bankruptcy entries registered in any of the Land Charges Registers against a named person.

Fee and address

To find out what fees are due for Land Charges applications, see Land Charges fees (https://www.gov.uk/guidance/land-registry-land-charges-fees).

To find out where to send the completed form, see Land Registry address for applications (https://www.gov.uk/land-registry-address-for-applications#land-charges).
Sizewell C: Funded Decommissioning Programme (FDP)
Source: gov.uk (2025-11-19)

The financing arrangements required to meet the full costs of decommissioning, waste management and disposal costs.

Under the Energy Act 2008 operators of new nuclear power stations are required to have secure financing arrangements in place to meet the full costs of decommissioning and their full share of waste management and disposal costs. These arrangements are set out in a Funded Decommissioning Programme (FDP).

The Secretary of State has approved the FDP for Sizewell C in accordance with the requirements of the Energy Act 2008.

The Funded Decommissioning Programme comprises:
- the Decommissioning and Waste Management Plan (DWMP)
- the Funding Arrangement Plan (FAP)
- a range of associated agreements and contracts
In taking this decision, the Secretary of State received impartial advice from the Nuclear Liabilities Financing Assurance Board (NLFAB). That advice is also available here, including its annexes and an addendum.
Support and intervention in schools
Source: gov.uk (2025-11-17)

Statutory guidance on the responsibilities of local authorities and regional directors relating to schools and pupil referral units that require support or intervention.

This guidance describes how:
- local authorities and regional directors (https://www.gov.uk/government/organisations/regional-department-for-education-dfe-directors/about) will intervene in underperforming local-authority-maintained schools
- regional directors will intervene in underperforming academies
- regional directors will intervene in pupil referral units (PRUs) judged inadequate by Ofsted
PRUs are places that provide education for children who cannot go to a mainstream school.

If you are a local authority you:
- must follow this statutory guidance by law
- should use this guidance in conjunction with the interim executive board application form (https://www.gov.uk/government/publications/interim-executive-board-application-form)
You should also be aware of how this guidance affects your school if you are part of a:
- diocese
- school foundation
- governing body of maintained schools
- academy trust
Statutory guidance sets out what schools and local authorities must do to comply with the law. You should follow the guidance unless you have a very good reason not to.
Teacher misconduct panel outcome: Ms Georgia Lowe
Source: gov.uk (2025-08-14)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Georgia Lowe

Teacher reference number: 4064733

Teacher’s date of birth: 28 May 1998

Location teacher worked: Hednesford, West Midlands

Date of professional conduct panel: 9 July 2025

Outcome type: prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Georgia Lowe, formerly employed in Hednesford, West Midlands.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Work aspirations  and support needs  of health and disability customers: Final findings report
Source: gov.uk (2025-07-17)

This report presents the employment aspirations, attitudes to work and support needs of health and disability customers.

Research background

This report presents the findings from the work aspirations research. The report is based on 3,401 survey responses, 88 in-depth qualitative interviews and 9 focus groups which explored the employment aspirations, attitudes to work and support needs of health and disability customers. This research was commissioned to develop a robust evidence base in understanding the needs and barriers of health and disability customers. A key area of focus for the government is supporting health and disability customers into work and design of a reformed health and disability system.

Contribution to the evidence base

This interim report follows previous research carried out by DWP in 2019. The previous research explored the same themes as the present project but solely focused on those in the Employment and Support Allowance Support Group (ESA SG) and Universal Credit Limited Capability for Work Related Activity (UC LCWRA). This research expands on 2019 by broadening the population base to include Employment and Support Allowance (ESA), New Style Employment and Support Allowance (NS ESA), Personal Independence Payment (PIP) and Universal Credit (UC) Health Journey customers in a post-COVID world. Interim findings for this research were published in February 2025 based off the survey responses and roughly two-thirds of the interviews. This final report expands on the interim findings by including the rest of the qualitative results, along with a segmentation analysis of the survey responses.

Research value

The findings from this report will inform policy on the attitudes to work, barriers to employment and support needs experienced by health and disability customers.
Growth Gateway: Philippines National Climate Adaptation Plan 2023 to 2050
Source: gov.uk (2025-10-13)

Philippines National Adaptation Plan (NAP) 2023 to 2050 sets out a comprehensive, data-driven strategy to build climate resilience across 8 sectors.

This strategy document was prepared by the Growth Gateway programme team in collaboration with the Boston Consulting Group. The Philippines’ National Adaptation Plan (NAP) 2023 to 2050 sets out a comprehensive, data-driven strategy to build climate resilience across 8 main sectors. It will require coordinated action and investment to mitigate projected losses of up to £25 billion annually by 2050.

The document outlines 8 initiatives that should be implemented to meet climate challenges, and represents a foundational framework for fostering a climate-resilient and prosperous future for the nation. It serves as a call to action, urging all stakeholders to unite and chart a transformative course in the face of climate change.

Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
Register of Ministers’ Gifts and Hospitality: October 2025
Source: gov.uk (2025-12-02)

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.
SGSELSG2010 - Background to Control: Purpose
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Controls exist for the following reasons:
- the UK’s non-proliferation policy;
- the collective security of the UK and its allies in NATO;
- national security;
- foreign policy requirements;
- international treaty obligations and commitments;
- concerns about terrorism or internal repression;
- UN sanctions.
- EU Regulatory Requirements
Miss L M Harry v Solo Ad-dress Ltd: 2601589/2023
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in Miss L M Harry v Solo Ad-dress Ltd: 2601589/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6821f3b9db6463b14cd818f0/Miss_L_M_Harry_v_Solo_Ad-dress_Ltd_2601589.2023_SO_Judgment.pdf).
COM80060 - Interest: how interest is calculated: repayment interest
Source: gov.uk (2025-12-05)


This page is currently under review.

Repayment interest is automatically calculated when either a repayment or a reallocation is made and:

The normal due date for mainstream CT is nine months and one day after the end of the AP.
- the due date(see Glossary for more information) has passed
- the repayment or reallocation is being made after that date
- a self assessment has been recorded
Repayment interest is not calculated automatically where a repayable sum is reallocated to OAS, the due date has passed, and a self assessment has not been recorded.

COM125060 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com125060) gives guidance for these circumstances.

Repayment interest is calculated from the later of the day after the normal due date or the date the payment was made, to the date the repayment or reallocation is being made. See CTSA Material dates for full details.

You can view repayment interest in function VPPD (View Payments and Postings Details) in the postings screen. The posting type RIN identifies repayment interest. You can view how repayment interest has been calculated by selecting this posting.

See:
- COM80011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80011) for a list of forms relevant to this subject
- COM80012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80012) for a list of functions to use in particular situations
- COM80013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80013) for legislation applying to this subject
Product Safety Report: Gold Earrings sold via TikTok (2507-0125)
Source: gov.uk (2025-07-25)

Product Safety Report for Gold Earrings sold via TikTok presenting a serious chemical risk.

Summary

Product: Gold Earrings sold via TikTok

Hazard: The product presents a serious chemical risk as it contains excess levels of cadmium, nickel and lead.

Corrective action: The product has been withdrawn from the market. The listing has been removed by the online marketplace (TikTok).

Product information

Hazard

The product presents a serious chemical risk as it contains excess levels of cadmium, nickel and lead. Cadmium is harmful to human health as it accumulates in the body, can damage organs and may cause cancer. Lead is harmful to human health, accumulates in the body, can cause developmental neurotoxicity and may also affect breast-fed or unborn children. Nickel is a skin sensitiser and can cause allergic reactions if present in articles that come into direct and prolonged contact with the skin. For further information on the health effects of these chemicals, please access: https://www.gov.uk/government/collections/chemical-hazards-compendium

The product does not meet the requirements of the REACH Enforcement Regulations 2008.

Corrective action

The product has been withdrawn from the market. The listing has been removed by the online marketplace (TikTok).

Additional information

PSD notification number: 2507-0125

Notified by: Local Authority Trading Standards
Product Safety Report: Wefomey Power Adaptor sold via Amazon (2504-0047)
Source: gov.uk (2025-05-30)

Product Safety Report for Wefomey Power Adaptor presenting a serious risk of electric shock.

Summary

Product: Wefomey Power Adaptor sold via Amazon

Hazard: This product presents a risk of electric shock as accessible metal parts may become live.

Corrective action: The import has been rejected at the border.

Product information

Hazard

The product presents a serious risk of electric shock as it is inadequately earthed. Should the insulation break down during normal use of the product, the metal parts accessible to the user could become live, causing the user to receive an electric shock. The product also lacks appropriate instructions and safety messaging.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2504-0047

Notified by: Local Authority Trading Standards
Government conversion factors for company reporting of greenhouse gas emissions
Source: gov.uk (2025-06-10)

The government conversion factors for greenhouse gas reporting are for use by UK and international organisations to report on certain greenhouse gas emissions.

The UK Government Conversion Factors for greenhouse gas (GHG) reporting are suitable for use by:
- UK-based organisations of all sizes
- international organisations reporting on their UK operations
Therefore the scope of the factors is defined such that it is relevant to Streamlined Energy and Carbon Reporting (SECR) regulations. The factors may also be used for other purposes, but users do this at their own risk.

In order to report the greenhouse gas emissions associated with an organisation’s activities, the carbon emissions need to be converted into ‘activity data’ such as:
- distance travelled
- litres of fuel used
- tonnes of waste disposed
The conversion factor spreadsheets provide the values to be used for such conversions, and step by step guidance on how to use them.

We produce a new set of conversion factors each year, together with a methodology paper explaining how the conversion factors are derived, and a paper explaining the major changes in the latest year’s factors.
Somerset County Cricket Club
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 Somerset County Cricket Club 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 Somerset County Cricket Club 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
We also pledge the following:

Supporting the Armed Forces by providing access to tickets via Tickets for Troops

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 J Flynn v Glasgow City Council and Glasgow Life: 116165/2010
Source: gov.uk (2025-04-16)

Employment Tribunal decision.

Read the full decision in Ms J Flynn v Glasgow City Council and Glasgow Life: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67fe6af9ed87b81608546708/Ms_J_Flynn_v_Glasgow_City_Council___Glasgow_Life_-_xx-xxxx-xxxx_-_Judgment.pdf).
Unlocking Space for Investment: Growth Hub
Source: gov.uk (2025-12-02)

Find support from the UK Space Agency for UK space businesses to scale and succeed.

The Growth Hub supports UK space businesses to scale and succeed by connecting them with expert advice and resources. It accelerates growth and unlocks investment through practical guidance and specialist knowledge, helping organisations overcome barriers and thrive in the space sector.
Yorkshire Air Ambulance
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 Yorkshire Air Ambulance 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 Yorkshire Air Ambulance 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:

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.
BLM00540 - Introduction: Lease taxation: Lease not Long Funding Lease: Finance lessees
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

As a matter of law (or form) the gross rentals payable by a lessee are revenue in nature and allowable in computing profits (to the extent that the asset is used for the purposes of the lessee’s trade), even though the substance may be the repayment of a loan.

In the case of finance lessees (and just as with finance lessors), generally accepted accountancy practice divides the rentals into an 'interest' element and a 'capital' element (BLM13010 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm13010) onwards).

Generally, the total deductions in the profit and loss account in respect of the leased asset (the finance charge plus lease depreciation) will equal the lease rentals over the life of the lease (there is an exception in the case of sale and finance leaseback, see BLM35025 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm35025)) - but they are not necessarily equal in any one accounting period.

Where a finance lessee accounts for a transaction on the basis of GAAP the deduction of rentals equal to the finance charge (‘interest’) and the depreciation charge relating to the leased asset in the accounts will normally be the appropriate way of achieving a spread of the lessee's gross rentals which is consistent with the accruals concept. Circumstances in which the lessee's depreciation policy and practice may need to be checked are discussed at BLM32500 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm32500) onwards.

HMRC’s view of the tax treatment of a finance lessee's rentals was first formally set out in Statement of Practice 3/91. In effect it says that a deduction for the lease rentals is allowed when the depreciation and finance charges are passed through the profit and loss account. The cases of Gallagher v Jones and Threlfall v Jones (66TC77) confirmed this view is correct.

Note that different rules may apply if the lease is a long funding lease, see BLM20000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm20000). There is also an exception for expensive cars, see BIM47725 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47725).
Teacher misconduct panel outcome: Mr Cornelius Jansen Van Vuuren
Source: gov.uk (2025-08-22)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themself. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Cornelius Jansen Van Vuuren

Teacher reference number: 1881523

Teacher’s date of birth: I9 July 1989

Location teacher worked: Hertfordshire, East England

Date of professional conduct panel: 7 August 2025

Outcome type: prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Cornelius Jansen Van Vuuren, formerly employed in Hertfordshire, East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
1, 6, 9, 10, 11, 11a, 22, 23,25, 27, 31, 33,  36, 37, 40, 45, 46, 51, 57, 52, 42, 44, 7,  19, 15a, 49, 3, 34, 53 and 56, Carter  Hall Park, Blackburn Road,  Rossendale, BB4 5BQ :  MAN/30UM/PHI/2023/0436, 0437,   0439-0046, 0448, 0449, 0451-0458,  0460, 0461, 0463, 0465-0472
Source: gov.uk (2025-06-24)

Northern Region Judge J Going and Tribunal Member Mr J Gallagher sitting on 3 December 2024

Read the full decision in 1, 6, 9, 10, 11, 11a, 22, 23,25, 27, 31, 33, 36, 37, 40, 45, 46, 51, 57, 52, 42, 44, 7, 19, 15a, 49, 3, 34, 53 and 56, Carter Hall Park, Blackburn Road, Rossendale, BB4 5BQ : MAN/30UM/PHI/2023/0436, 0437, xx-xxxx-xxxx, 0448, 0449, xx-xxxx-xxxx, 0460, 0461, 0463, xx-xxxx-xxxx (https://assets.publishing.service.gov.uk/media/680cceaffaff81833fcae916/Carter_Hall_Park.pdf)
Low Pay Commission Report 2024
Source: gov.uk (2025-02-04)

The Low Pay Commission's annual report sets out in full the evidence and analysis which informed recommendations for minimum wage rates from April 2025.

The Low Pay Commission’s annual report contains the evidence and analysis which underpin Commissioners’ recommendations to the Government of minimum wage rates for 2024.

The LPC submitted its recommendations to the Government in October 2024 (https://www.gov.uk/government/publications/minimum-wage-rates-for-2025). They were accepted in full and announced in the Autumn Budget (https://www.gov.uk/government/news/national-living-wage-to-increase-to-1221-in-april-2025). The rates which will come into force from 1 April 2025 are as follows.

We have also published final reports from research projects we commissioned to inform this report (https://www.gov.uk/government/publications/low-pay-commission-research-2024).
R J Hawkins 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 R J Hawkins 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 R J Hawkins 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.
MMRV programme: information for healthcare practitioners
Source: gov.uk (2025-11-28)

This guidance is for health practitioners implementing the MMRV (measles, mumps, rubella and varicella) vaccination programme from 1 January 2026.

From 1 January 2026, all children will be offered the combined MMRV (measles, mumps, rubella and varicella) vaccine at 12 and 18 months of age. This adds protection against chickenpox to the existing provision of protection against measles, mumps, and rubella.

This guidance for healthcare professionals describes eligibility, administration and safety, and answers frequently asked questions about the new vaccination programme.
- an MMRV training slideset (https://khub.net/documents/d/phe-national/mmrv-hcp-training-slideset_november-2025-_final) for healthcare practitioners is available to download
- the Introduction of a routine varicella (MMRV) vaccination programme letter (https://www.gov.uk/government/publications/introduction-of-a-routine-varicella-mmrv-vaccination-programme) is also available to read
HMAG150201 - Excise duty points: introduction
Source: gov.uk (2025-05-30)


This guidance will assist if you are considering raising an excise duty assessment and/or notifying anyone of a joint and several liability. It sets out the legislative provisions that apply when an irregularity and/or contravention has taken place and describes the different scenarios when an excise duty point occurs in Great Britain or Northern Ireland. This should help you to identify the correct excise duty point and the person/s who are liable to pay the duty in each scenario.

This guidance also provides detail on the regulatory civil penalties and excise wrongdoing penalties that may apply.
MTT11030 - Scope: Revenue threshold test: Domestic Top-up Tax
Source: gov.uk (2025-08-05)


The revenue threshold test will apply differently for DTT purposes for single entities.

The test will apply for DTT purposes in the same way for groups. See MTT11010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11010) for the main guidance on the revenue threshold test.

See MTT10020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10020) for further guidance on the scope of Domestic Top-up Tax.

Revenue threshold test for single entities

A single entity that is located in the UK will meet the revenue threshold test if it exceeds the €750m threshold in two of the four periods prior to the tested period. The revenue will be taken from the qualifying financial statements of the entity.

The special rules where there has been a merger or demerger will not apply.

Qualifying financial statements

To be qualifying, financial statements must be prepared in accordance with acceptable financial standards.

If no such statements are prepared, the qualifying financial statements are those that would have been prepared in accordance with an authorised accounting standard that is either:
- an acceptable accounting standard, or
- a financial accounting standard with adjustments made to prevent material competitive distortions (as defined in subsection 249(4)).
Excluded entities

The revenue of entities that are excluded for DTT purposes (including entities that are only excluded for DTT purposes) are to be included when determining whether the group has met the revenue threshold for a period.

Generally, excluded entities are treated as not being a member of any group for DTT purposes.

See MTT10030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10030) for guidance on excluded entities under DTT.
Company Names Tribunal decision: Condura Limited
Source: gov.uk (2025-12-03)

Decision for applicant Civitas Asset Management Limited registration number 16315400, applicant successful.

Application number 5556

Civitas Asset Management Limited objected to the name used by Condura Limited under the Companies Act 2006.

This decision was defended. ‘Defended’ refers to decisions where there has been a defence or where there are other issues of note.