theodi/ndl-core-corpus huggingface dataset:
The Lodge Tyre Co. 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 The Lodge Tyre Co. 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 The Lodge Tyre Co. Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
Edinburgh Coach Lines Ltd: [2025] UKUT 146 (AAC)
Source: gov.uk (2025-05-16)

Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell KC on 2 May 2025.

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/68275e3e50dbd3ce8372ab65/UA_xx-xxxx-xxxx-T_.pdf).

Judicial Summary

Fresh evidence; sections 14ZA and 17 of the Public Passenger Vehicles Act 1981; natural justice; fair proceedings; revocation; the duty to hold a public inquiry.
Qualification price statistics: 2025
Source: gov.uk (2025-10-15)

Ofqual's analysis of the changes in pricing of regulated general and vocational qualifications in England as of February 2025.

This report presents Ofqual’s annual qualification price statistics, tracking price changes and average costs across different qualification types in England. It provides year-on-year inflation data for general qualifications (GCSEs, AS and A levels), vocational and technical qualifications, and – for the first time – apprenticeship end-point assessments, comparing these figures with wider economic indicators.

The statistics support Ofqual’s objective to ensure regulated qualifications offer value for money. By monitoring price trends across different qualification sectors, levels and subject areas, the report provides transparency for stakeholders while providing appropriate economic and sectoral context.

Standard qualification fee (SQF) data has been published as a supplementary document to the qualification price statistics. For the most accurate and up-to-date fee information, users should consult awarding organisations’ websites, where current fees are required to be published.
Universal Periodic Review 50: UK Statement on Bulgaria
Source: gov.uk (2025-11-07)

Statement by the UK's Ambassador for Human Rights to the UN, Eleanor Sanders, at Bulgaria's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you, Mr President,

The UK thanks Bulgaria for its engagement.

We welcome the inclusion of sexual orientation in the definition of hate crimes, the amendments to the Protection Against Domestic Violence Act and the legislation to resolve the lack of address registration in identity documents, in particular amongst the Roma community.

The UK is concerned that the definition of sexual assault is not in line with international standards and the introduction of a ban over so-called ‘LGBT+ propaganda’ in the school curriculum.

We recommend Bulgaria:

Ensures a transparent and merit-based process for selecting and appointing members to public bodies, especially in key judicial institutions such as the Supreme Judicial Council, its Inspectorate and the State Prosecution.

Removes 2024 amendments to the Preschool and School Education Act which prohibit so called ‘non-traditional sexual orientation propaganda’.

Provides clarity in its Penal Code regarding the definition and scope of sexual assault offences including reducing the conditions required that constitute a lack of consent.

Thank you.
Perry Of Oakley (Holdings) 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 Perry Of Oakley (Holdings) 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 Perry Of Oakley (Holdings) Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
CH414300 - Charging penalties: appeals: inhibiting debt management action
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful

We do not require payment of disputed penalties in any regime until the dispute is resolved.

If you receive an appeal against a penalty (direct tax) or a request for a review (direct or indirect tax) you must make arrangements to inhibit debt management action. The action you need to take depends on which penalty processing and accounting systems was used, normally NPPS, to raise the penalty assessment.

If, after the dispute is resolved following agreement with the person, review or tribunal decision, a penalty is still payable, you may need to amend the penalty assessment and/or remove the inhibit on debt management action.

Further information on the processes is at CH407800 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch407800) and CH407850 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch407850).
TRIPLEJ SOLUTIONS 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 TRIPLEJ SOLUTIONS 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 TRIPLEJ SOLUTIONS 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Karimia Assocation 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 Karimia Assocation 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 Karimia Assocation Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr E K Bett v Betsi Cadwaladr University Local Health Board: 1601297/2022
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr E K Bett v Betsi Cadwaladr University Local Health Board: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/686e688710d550c668de3cf9/xx-xxxx-xxxx_Mr_E_K_Bett_v_Betsi_Cadwaladr_University_Local_Health_Board_Reserved_Judgment_with_Reasons.pdf).
Mr K Davies v Oscar Mayer Ltd: 1600353/2025
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mr K Davies v Oscar Mayer Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/689b5825ebe5217ba73d0c56/xx-xxxx-xxxx_K_Davies_v_Oscar_Mayer_Limited_Judgment.pdf).

Read the full decision in Mr K Davies v Oscar Mayer Ltd: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/68e4f89f750fcf90fa6ffe9f/xx-xxxx-xxxx_K_Davies_v_Oscar_Mayer_Limited_Written_Reasons.pdf).
Ms M Wallace v Glasgow City Council: 121361/2008
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Ms M Wallace v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67d0135bf5520788b54eeeca/Ms_M_Wallace_v_Glasgow_City_Council_-_xx-xxxx-xxxx_Judgment.pdf).
A McCarthy and Others v Langton Law Ltd: 2407427/2024 and Others
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in A McCarthy and Others v Langton Law Ltd: 2407427/2024 and Others - Rule 22 (https://assets.publishing.service.gov.uk/media/6819ecf580efd795d6b8e0a0/A_McCarthy_and_others_v_Langton_Law_Ltd_-_2407427_2024___others_-_Judgment.pdf).
Principle One 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 Principle One 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 Principle One 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:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr K Carr v The Managing Committee of Castleford Bowling Club: 6008536/2024
Source: gov.uk (2025-06-13)

Employment Tribunal decision.

Read the full decision in Mr K Carr v The Managing Committee of Castleford Bowling Club: 6008536/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684a90437cba25f610c7db4f/Mr_K_Carr_v_The_Managing_Committee_of_Castleford_Bowlinmg_Club-6008536-2024-Judgment.pdf).
IDG51310 - Information disclosure Gateways with other government departments: Environment Agency: general
Source: gov.uk (2025-07-24)


Why share information with the Environment Agency?

The Environment Agency is a public body tasked with protecting and improving the air, land and water environment in England and Wales. HMRC often has access to information about individuals and companies which the Environment Agency may require for the performance of its functions.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40300 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg40300) for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the Environment Agency through a legal gateway. See IDG40320 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg40320) for general information about legal gateways. There are legal gateways for disclosures to the Environment Agency at IDG51320 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg51320) to IDG51360 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg51360).

You must also ensure when passing information to the Environment Agency that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to the Environment Agency. There may be other gateways not listed, please refer to your Security and Information Business Partner (SIBP) for advice.
Breathe Energy 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 Breathe Energy 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 Breathe Energy 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
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.
Professor Aoife Hunt MBE appointed as Board Member to The Sports Ground Safety Authority.
Source: gov.uk (2025-08-21)

The Secretary of State has appointed Professor Aoife Hunt MBE as Board Member to The Sports Ground Safety Authority for 3 years from 12 May 2025 to 11 May 2028.

Professor Aoife Hunt MBE

Aoife is a Professor of Crowd Safety and Security Science at the University of Greenwich and a leading specialist in crowd dynamics, simulation modelling and emergency evacuation strategies. She has over 17 years’ experience leading projects and research studies to advance the safety and security of crowded places, supporting the design and operation of sports grounds, arenas, major events, the public realm, hospitals, and transport systems. Aoife has extensive experience in designing video studies of human behaviour and led the world’s largest study into virus transmission risk behaviours in crowded places during the COVID-19 pandemic. Aoife regularly contributes to national and international guidance documents and is currently co-authoring the chapter on evacuation modelling in the SFPE Fire Engineering handbook. She is also an Adjunct Professor at the University of Maryland, and Co-Chair of the Security Institute’s Protective Security Special Interest Group. Aoife is passionate about inspiring children to continue studying mathematics and regularly works with national educational programmes to deliver outreach talks for schools and colleges. She holds memberships and committee roles across the industry and in 2023 was awarded an MBE for her services to the COVID-19 response.
Complaints, appeals and penalties
Source: gov.uk (2025-11-07)

How to contact HMRC to complain about a service, and information about how appeals, tribunals and penalties work.

Before complaining to HMRC, you can contact the Personal Tax Query Resolution Service (https://www.gov.uk/guidance/tax-agents-handbook/hmrc-agent-escalation-and-resolution-services#personal-tax-query-resolution-service-for-agents), or Agent Account Managers service (https://www.gov.uk/guidance/tax-agents-handbook/hmrc-agent-escalation-and-resolution-services#agent-account-managers-service). Please note, you cannot log a complaint with HMRC if you have logged a query with the Personal Tax Query Resolution Service.

Complaining to HMRC

Contact HMRC as soon as possible if you have a complaint about their service (https://www.gov.uk/complain-about-hmrc), for example because there were unreasonable delays.

To make a complaint to HMRC on behalf of your client you must be appointed as their tax agent (https://www.gov.uk/appoint-tax-agent).

If you are complaining about PAYE or Self Assessment, you may be able to use the webchat service (https://www.tax.service.gov.uk/ask-hmrc/webchat/paye-and-self-assessment-resolutions) to resolve your issue before you make a formal complaint.

You can complain online, by signing in, or by phone or post.

HMRC will review your complaint. They will investigate what happened and what should have happened. This is called a ‘first tier’ review.

Normally, HMRC will contact you within 6 weeks of receiving your complaint. They will tell you the outcome of the first tier review and what the next step is.

If you disagree with the outcome of your complaint, you can ask for it to be reviewed for a second time.

How appeals, tribunals and penalties work

If you or your client disagrees with a decision made by HMRC, in most cases you can appeal against it (https://www.gov.uk/guidance/appeals-and-tribunals-an-overview-for-agents-and-advisers).

Most disputes are settled between HMRC, you and your client. However, if this is not possible, you and your client can make an appeal to a tribunal. If you do not agree with the tribunal’s decision you can, in some cases, appeal to a specific court or apply for a judicial review.

Different types of HMRC penalties

Understanding how HMRC penalties work (https://www.gov.uk/guidance/penalties-an-overview-for-agents-and-advisers) can help you to help your clients avoid them.

Each tax or duty has specific rules on penalties for late payment or filing. A penalty can be due if your client does not tell HMRC about a liability to tax at the right time.
Orange Fox Electrical 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 Orange Fox Electrical 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 Orange Fox Electrical 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
- 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.
UK ETS scope expansion: maritime sector
Source: gov.uk (2025-11-25)

The UK ETS Authority is seeking input on proposals for expanding the UK Emissions Trading Scheme to the maritime sector.

The UK Emissions Trading Scheme (UK ETS) Authority (UK Government, Scottish Government, Welsh Government and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland) is seeking input on a number of proposals to expand the scheme to the maritime sector.

We envisage that including maritime within the UK ETS can help overcome a key barrier to decarbonising the sector, which is that the prices of maritime fuels currently do not reflect their environmental costs. Including the maritime sector within the scheme could also strengthen the incentive to adopt low carbon fuels, and support deployment of fuel-efficient technologies and the introduction of fuel-efficient operating practices.

The purpose of this consultation is to provide more detail and consult on the implementation of how maritime will be incorporated in the scheme from 2026 and to propose and consult on potential future expansion of the UK ETS to additional maritime emissions. In particular, it seeks views on:
- the scope of the scheme (definition of a domestic voyage, thresholds for inclusion, the inclusion of methane and nitrous oxide emissions and exemptions from the scheme)
- details around how to adjust the UK ETS cap to include emissions from the maritime sector
- participating in the scheme (regulatory regime and operator requirements, monitoring, reporting and verification, point of obligation and guidance)
- impacts of the scheme (decarbonisation impacts, potential distributional impacts and carbon leakage risk; equality considerations)
- potential future expansion of the UK ETS to additional maritime emissions, with a future review of the threshold and coverage of international routes
This consultation is open to anyone, but we expect it to be of greatest interest to:
- the shipping industry
- non-governmental organisations (NGOs)
- academics and thinktanks
- any individual or organisation that has an interest, directly or indirectly in the expansion of the UK ETS and/or the adjustment to the cap of the scheme
Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
Banning the sale of high-caffeine energy drinks to children
Source: gov.uk (2025-09-03)

The government is seeking views on the proposed ban on the sale of high-caffeine energy drinks to children under the age of 16 years in England.

This consultation seeks views on banning the sale of high-caffeine energy drinks to children under the age of 16 years (that is, children aged 15 years and under). This includes proposals on:
- the minimum age of sale for high-caffeine energy drinks
- the products and businesses in scope of the ban
- how the ban will apply in vending machines
- the length of time that businesses and enforcement authorities need to implement the ban
- how the ban would be enforced
The proposed ban would apply in England only, since policy relating to high-caffeine energy drinks is a devolved matter.

The consultation document outlines the background on high-caffeine energy drinks and why government is concerned about children consuming them.

The consultation impact assessment sets out our provisional assessment of the impact of the proposals.
Panama: Knowledge Base profile
Source: gov.uk (2025-08-18)

This document contains information about Panama to help HM Passport Office staff process passport applications.

This document contains useful information about Panama which will assist HM Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Panama
MEC Security 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 MEC Security 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 MEC Security Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Eastlight Community Homes Limited
Source: gov.uk (2025-07-30)

The Regulator of Social Housing's view of how well Eastlight Community Homes Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Castletown Medical Centre
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 Castletown Medical Centre 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 Castletown Medical Centre 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
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.
Table 3.17 Non-savings/non-dividend Income Tax liabilities for taxpayers with residential postcode in Scotland, Wales and rest of the UK
Source: gov.uk (2025-03-12)

The number of taxpayers and Income Tax liabilities on non-savings/non-dividend income by tax band and by marginal rate for taxpayers with residential postcode in Scotland, Wales and the rest of the UK.

Taxpayers with some tax due on non-savings/non-dividend income only.

These statistics are classified as accredited official statistics.

You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page. (https://www.gov.uk/government/collections/personal-income-by-tax-year)

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.

Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
Mrs T De Rizzo v Community Links Academy Trust: 6022633/2024
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Mrs T De Rizzo v Community Links Academy Trust: 6022633/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6903942420da736e65913171/Mrs_T_De_Rizzio_v_Community_Links_Academy_Trust_-_6022633_2024_-_Judgment.pdf).
East Norfolk Multi Academy Trust
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 East Norfolk Multi Academy Trust 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 East Norfolk Multi Academy Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.