theodi/ndl-core-corpus huggingface dataset:
Sunnybank House Care Home
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 Sunnybank House Care Home 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 Sunnybank House Care Home recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
We also pledge the following:

Holding regular insight days for interested service leavers to find out more about the different roles available at Sunnybank House and allow them to meet ex-forces colleagues and other members of the team. Being welcome at all Sunnybank Armed Forces Veterans Breakfast Club Events and other associate events.

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.
Consumer product safety: campaigns materials
Source: gov.uk (2025-12-02)

Resources for individuals and organisations to use supporting a variety of safety awareness campaigns.

The materials available for download on the following pages include images, print and online versions of leaflets and posters, and templates for a range of social media, in English and Welsh.

Saving image files to your computer

Click on a file to see the image in your internet browser. Then:
- Internet Explorer – Click on File / Save as at the top left
- Chrome – Click on the three vertical dots at the top right and go to More tools / Save page as
- Microsoft Edge – Click on the three horizontal dots at the top right and go to More tools / Save page as
Select your desired location in the menu on the left and click ‘Save’.
An ionic liquid synthesis route for mixed-phase sodium titanate (Na2Ti3O7 and Na2Ti6O13) rods as an anode for sodium-ion batteries
Source: gov.uk (2025-04-07)

This article reports on a rapid, energy-efficient ionic liquid synthesis method for mixed phase Na2Ti3O7 and Na2Ti6O13 rods.

Abstract

Sodium ion batteries represent a sustainable alternative to Li-ion technologies. Challenges with material properties remain, however, particularly with regards the performance of anodes. The authors report a rapid, energy-efficient ionic liquid synthesis method for mixed phase Na2Ti3O7 and Na2Ti6O13 rods. This method is based on a novel phase-transfer route which produces pure functional materials via a dehydrated IL. The structure of the synthesised materials was characterised using powder X-ray diffraction, which confirms the formation of a mixed Na2Ti3O7 and Na2Ti6O13 phase, with majority Na2Ti3O7 phase, in contrast to previous synthesis methods. Scanning and transmission electron microscopy analysis reveals a rod morphology, with an average diameter and length of 87 nm ± 3 nm and 1.37 μm ± 0.07 μm, respectively. The initial discharge and charge capacity of Na2Ti3O7 nanorods were measured as 325.20 mA h g−1 and 149.07 mA h g−1, respectively, at 10 mA g−1 between 0.01–2.5 V. The authors attribute the enhanced performance to the higher weight fraction of Na2Ti3O7 phase vs. previous reports, demonstrating the potential of the ionic liquid method when applied to sodium titanate materials.

This is part of the Transforming Energy Access programme.

Citation

Kumari P and others. ‘An ionic liquid synthesis route for mixed-phase sodium titanate (Na2Ti3O7 and Na2Ti6O13) rods as an anode for sodium-ion batteries’ Nanoscale 2023: volume 15, issue 28, pages 12087-12094

Links

An ionic liquid synthesis route for mixed-phase sodium titanate (Na2Ti3O7 and Na2Ti6O13) rods as an anode for sodium-ion batteries (https://doi.org/10.1039/D3NR00639E)
DESNZ: spending over £25,000, September 2024
Source: gov.uk (2025-09-19)

Reports on departmental spending over £25,000.

The Department for Energy Security and Net Zero (DESNZ) publishes details of all departmental spending on a monthly basis.

This data is also available on data.gov.uk:
- DESNZ departmental spending over £25,000 (https://www.data.gov.uk/dataset/b2f104db-9670-4076-8c4e-c6b39ef34193/desnz-departmental-spending-over-25-000)
40 Uplands House, Four Ashes Road, Cryers Hills, High Wycombe, HP15 6DY:CAM/00MX/LSC/2025/0612
Source: gov.uk (2025-11-27)

Eastern Region First-tier Tribunal Judge K Neave & Mr R Thomas

Read the decision in full40 Uplands House, Four Ashes Road, Cryers Hills, High Wycombe, HP15 6DY:CAM/00MX/LSC/2025/0612 (https://assets.publishing.service.gov.uk/media/6894b3ca3080e72710b2e27d/CAM-00MX-LSC-2025-0612.docx)
Mrs F Z Mamoojee v Alliance Clinical Services Ltd and Others: 1304898/2024
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in Mrs F Z Mamoojee v Alliance Clinical Services Ltd and Others: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/68a30daf246cc964c53d2950/Ms_F_Z_Mamoojee_v_Alliance_Clinical_Services_Limited__1____Others_-_Judgment_-_xx-xxxx-xxxx.pdf).
Mr R Majothi v Anchor Hanover Group: 6006996/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Mr R Majothi v Anchor Hanover Group: 6006996/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6880db5a6a7ea0e1ce1d354f/Mr_R_Majothi_v_Anchor_Hanover_Group__-_6006996.2024.pdf).
Waterstons 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 Waterstons 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 Waterstons 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.
IEIM402190 - Reportable Information: Type of account
Source: gov.uk (2025-11-06)


Reportable Information: Type of account

For reporting for the calendar year 2026 onwards, the type of Financial Account maintained by the Financial Institution must be reported.

The options are:

•Depository Account

• Custodial Account

• Cash Value Insurance Contract or Annuity Contract

• Debt or Equity Interest in Investment Entity

The option “not reported” should only be used when reporting for calendar year 2025 and previous years using the CRS2.0 XML schema.
Flat 3 Alford House, Stanhope Road, Highgate, London, N6 5AL - LON/00AP/F77/2024/0501
Source: gov.uk (2025-01-09)

First-tier Tribunal – Property Chamber Decision of Judge Monica Daley and J A Naylor FRICS FIRPM, Dated 28th November 2024

Read Final Decision in - Flat 3 Alford House, Stanhope Road, Highgate, London, N6 5AL - LON/00AP/F77/2024/050 (https://assets.publishing.service.gov.uk/media/6759bbfb4cbda57cacd34708/Decision_Notice_Flat_3_Alford_House_final.pdf)
Independent Reporting Commission (IRC) Seventh Report
Source: gov.uk (2025-02-25)

Independent Reporting Commission (IRC) Seventh Report, 25 February 2025

Presented to Parliament pursuant to Regulation 3(1) of the Northern Ireland (Stormont Agreement and Implementation Plan) Act 2016 (Independent Reporting Commission) Regulations 2016.

Ordered by the House of Commons to be printed on 25 February 2025.
EXPP1080 - Introduction: abbreviations
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.

A

ADD

Accompanying Administrative Document

(see eAD, which is the electronic version)

AEO

Authorised Economic Operator

B

C

Common Agricultural Policy (On leaving the EU, the UK Agricultural Policy will apply)

CCP

Customs Civil Penalty

CIE

Customs Input Entry

CHIEF

Customs Handling of Import and Export Freight

CPC

Customs Procedure Code

CSP

Community Systems Provider

D

DEP

Designated Export Place

DEFRA

Department of Environment Food and Regional Affairs

DUCR

Declaration Unique Consignment Reference

E

EAD

Export Accompanying Document

ECS

Export Control System

EDCS

Electronic Data Capture System

EDI

Electronic Data Interchange

EDIFACT

Electronic Data Interchange for Administration Commerce and Transport

EORI

Economic Operator Registration and Identification

EPU

Entry Processing Unit

ERN

Export Reference Number

ETSF

Enhanced Temporary Storage Facility

EU

European Union

I

ICD

Inland Clearance Depot

IES (CHIEF)

Import Export System

ISDN

Integrated Services Digital Network

L

LV

Low Value

M

MUCR

Master Unique Consignment Reference

N

O

OGD

Other Government Department

P

PSA

Pre Shipment Advice

R

RPA

Rural Payments Agency

S

SDP

Simplified Declaration Procedure

U

V

VAT

Value Added Tax
Zoe Lewis CBE
Source: gov.uk (2025-05-27)

Zoe Lewis is the Principal and Chief Executive Officer of Middlesbrough College Group. She is a qualified accountant and has previously worked in local government, police finance, capital development and private finance initiative (PFI) project management roles. She is a trustee of the Education Endowment Foundation and is chair of the Association of Colleges funding and accountability group. She is a member of the Tees Valley Combined Authority Education, Employment and Skills Group and was awarded a CBE in 2024 for her services to education.

Zoe Lewis is the Principal and Chief Executive Officer of Middlesbrough College Group. She is a qualified accountant and has previously worked in local government, police finance, capital development and private finance initiative (PFI) project management roles.

She is a trustee of the Education Endowment Foundation and is chair of the Association of Colleges funding and accountability group. She is a member of the Tees Valley Combined Authority Education, Employment and Skills Group and was awarded a CBE in 2024 for her services to education.
IMPS05400 - Valuation for import VAT: exceptions to the normal rules: permanent imports: repayment of overpaid VAT on goods rejected by the importer
Source: gov.uk (2025-08-11)


The Customs (Import Duty) (EU Exit)) Regulations 2018 SI 2018/1248 provides a potential for customs duty to be repaid on goods which were refused by the importer because they:
- did not comply with the terms of the contract under which they were imported
- were defective, or
- have been damaged in transit prior to customs clearance.
Section 16.1 of the VAT Act 1994 applies these provisions to repayment of import VAT where PVA has not been notified.

Full details of the procedure to be followed are given in R3-21 Rejected imports. This arrangement will generally be of no interest to registered taxable persons, who can recover the tax through the normal deduction system.
West Midlands Police HQ
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 West Midlands Police HQ 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 West Midlands Police HQ 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
BS37 7LP, Tan House Developments Limited: environmental permit application advertisement - EPR/KP3322LN/A001
Source: gov.uk (2025-11-24)

View the application submitted by Tan House Developments Limited for Plot 2, The Stables, Tanhouse Lane, Yate, Bristol, BS37 7LP.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Mr J Wilde v SE8 London Ltd: 2302162/2023
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mr J Wilde v SE8 London Ltd: 2302162/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6808e5ca3bdfd1243078e787/Mr_J_Wilde_v_SE8_London_Limited_2302162-2023_Judgment_-_09-Apr-25.pdf).

Read the full decision in Mr J Wilde v SE8 London Ltd: 2302162/2023 - Reasons (https://assets.publishing.service.gov.uk/media/692dc466b3b9afff34e96322/Mr_Joshua_Wilde_v_SE8_London_Limited_2302162-2023_Written_Reasons_09-Apr-25.pdf).
PM call with Prime Minister Carney of Canada: 11 August 2025
Source: gov.uk (2025-08-11)

Prime Minister Keir Starmer spoke to the Prime Minister of Canada Mark Carney this afternoon.

The Prime Minister spoke to the Prime Minister of Canada Mark Carney this afternoon.

They discussed their unwavering support for Ukraine and ongoing work to stop the killing and end Russia’s war of aggression. Both leaders underscored that Ukraine’s future must be one of freedom, sovereignty, and self-determination.

They welcomed continued international efforts, led by President Trump, to bring peace and agreed that this must be built with Ukraine - not imposed upon it.

Both leaders agreed they would continue to work closely with President Trump and President Zelenskyy over the coming days.

They agreed to stay in touch.
Trans UK Logistics 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 Trans UK Logistics 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 Trans UK Logistics 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.
Miss G Ponikowska v Laluna & The Blue Room: 3302878/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Miss G Ponikowska v Laluna & The Blue Room: 3302878/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6809efce2a86d6dfb2b527ac/Miss_G_Ponikowska_v_Laluna___the_blue_room__3302878.2024__Strike_out_Judgment.pdf).
Writing a specification
Source: gov.uk (2025-02-25)

The document you give to suppliers explaining what you want to buy.

No matter what procurement process you use, always write a specification describing what you want to buy. It helps to make decisions later and tells suppliers exactly what you need.

It may help to write a draft to use in your business case for buying something.

Before you start

Before you write a specification:
- talk to people who will use the thing you plan to buy, to make sure you get what they need
- talk to people who will approve the purchase
- talk to suppliers, to get an idea of prices and what’s available
- think about whether you need expert help with writing your specification or the whole buying process
What to include

Your specification should include:
- a precise description of what you need
- an explanation of what it should do, if needed
- the amount you need
- what quality it should be
- when you need it
Think about what is essential, what would be nice to have and what you will need in 1 or 2 years time.

Check you have included everything you need. If you miss something out it may cost more once you have a supplier, as there will no longer be other people competing to supply it cheaper.

If you cannot work out all the things you need to know for your specification there may still be other ways to buy, but you should get expert advice.

Use buying for schools: things to consider before you start (https://www.gov.uk/guidance/buying-for-schools-things-to-consider-before-you-start).

The Procurement Act 2023

Under the Procurement Act 2023 you will need to understand your obligations with regards to contract management and the publishing of appropriate notices.

The section Get training on the Procurement Act 2023 (https://www.gov.uk/guidance/buying-procedures-and-procurement-law-for-schools/get-training-on-the-procurement-act-2023) has information on how to:
- get free, approved DfE training on the Procurement Act 2023
- register on the central digital platform
Find out more from the update for schools and trusts on the Procurement Act 2023 (https://buyingforschools.blog.gov.uk/2024/11/19/update-for-schools-and-trusts-on-procurement-act-2023-are-you-ready/).
Employer Skills Survey 2024: Northern Ireland results
Source: gov.uk (2025-11-06)

The employer skills survey 2024 focuses on recruitment and skills-shortage vacancies, skills gaps and training and workforce development.

The employer skills survey 2024 asked questions about:
- recruitment difficulties and skills lacking from applicants
- skills lacking from existing employees
- under-utilisation of employees’ skills
- anticipated needs for skill development in the next 12 months
- the nature and scale of training, including employers’ monetary investment
- the relationship between working practices, business strategy, skill development and skill demand
UK-Australia Financial Regulatory Forum September 2025: Joint Statement
Source: gov.uk (2025-09-25)

HM Treasury and Australian Treasury Joint Statement on the Inaugural Dialogue.

This document is a joint statement between HM Treasury and the Australian Treasury and is a public record of the first Financial Regulatory Forum held on 24 September. The statement outlines what was discussed at the Financial Regulatory Forum and key outcomes from the meeting.
Mr O Olaogun v Leatherback Ltd: 6001973/2025
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mr O Olaogun v Leatherback Ltd: 6001973/2025 - Judgment (https://assets.publishing.service.gov.uk/media/692ed4e4a245b0985f0343e2/Mr_O_Olaogun_v_Leatherback_Ltd_-_6001923_-_2025__Judgment.pdf).
Mrs S Holtom v St Judes Residential Care Home Ltd: 1302668/2024
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Mrs S Holtom v St Judes Residential Care Home Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/688cda90486754ec2887838b/Mrs_S_Holtom_v_St_Judes_Residential_Care_Home_Limited_-_1302668_2024_-_Strike_Out.pdf).
CTM36820 - Particular topics: transactions in securities: 'circumstances’ and relevant consideration
Source: gov.uk (2025-08-19)


Certain circumstances set out in ITA07/S685 must be satisfied before the legislation can be applied to a transaction in securities.

These circumstances are where either condition A, see CTM36822 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36822), or condition B, see CTM36823 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36823), are met. These conditions relate to close companies, see CTM60060 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60060). For this purpose the definition includes a company that would have been a close company if it were resident in the UK. Each condition has its own definition of relevant consideration.

For transactions occurring before 6 April 2016:

The relevant consideration is the amount received by the person as a result of the transaction or transactions in securities which can be taken into account in determining any tax charge under the transactions in securities provisions. It includes both money and money’s worth.

The type of relevant consideration depends on whether the transaction falls within condition A or condition B. See CTM36822 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36822) and CTM36823 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36823).

For transactions occurring on or after 6 April 2016:

The relevant consideration is the amount received by 'a relevant person', who may not necessarily be a party to the transaction or transactions, which can be taken into account in determining any tax charge under the transactions in securities provisions. FA16 introduced ITA07/S685 (3A) providing that a relevant person is the person who is party to the transaction or any other person who gains an Income Tax advantage as a consequence of the transaction or transactions.
CPC Training 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 CPC Training 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 CPC Training 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Providing recognised qualifications following training which would help to achieve employment in transport and logistics

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.
Frazer-Nash Consultancy 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 Frazer-Nash Consultancy 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 Frazer-Nash Consultancy Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- 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.
HMEXSH1020 - Introduction: Responsibility for guidance
Source: gov.uk (2025-08-08)


Overall responsibility for this book lies with

Excise Holding and Movement Policy Team

4th Floor, Trinity Bridge House 2 Dearmans PlaceSalford M3 5BS

The Simplification and Modernisation Team are responsible for:
- Managing and guiding excise operational work to deliver the business outcomes specified for the Department's UK Revenue functions
- Maintaining a strategic overview across the Department's operations
- Translating the outcomes specified by policy makers into reality. This is achieved by setting priorities (between functions), and then allocating resources according to the risk models developed.
The team develops and implements policy for all excise assurance activities relating to UK Revenue.
PPN 009: Tackling modern slavery in government supply chains
Source: gov.uk (2025-10-16)

This PPN sets out how UK Government departments and in-scope organisations must take action to ensure modern slavery risks are identified and managed in government supply chains.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 02/23.
Apply for a banning order: Form BN1
Source: gov.uk (2025-04-07)

Local authorities can use this form to ask the tribunal to make a banning order against a person who has been convicted of a banning order offence.

You would be making an application under s15(1) of the Housing and Planning Act 2016.

Related guidance

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Privacy notice for consultations and calls for evidence
Source: gov.uk (2025-10-10)

This privacy notice explains how the Migration Advisory Committee (MAC) uses your personal data when you participate in consultations or calls for evidence.

This privacy notice explains how we use your personal data when you participate in consultations or calls for evidence exercises where we ask for your views, opinions and experiences of the immigration system or policy.
Q5 Partners LLP
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 Q5 Partners LLP 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 Q5 Partners LLP 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
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.
PH Estate Agents
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 PH Estate Agents 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 PH Estate Agents 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.
Charities and Community Amateur Sports Clubs: enquiries
Source: gov.uk (2025-10-24)

Contact HMRC if your Charity or Community Amateur Sports Club needs help on Gift Aid, Payroll Giving, tax reliefs, VAT or completing a Company or Self Assessment tax return.

Online

Send a general enquiry about charities and Community Amateur Sports Clubs (CASCs) (https://online.hmrc.gov.uk/shortforms/form/CHYCASC)

Send a charities and VAT query if you’re a charity (https://online.hmrc.gov.uk/shortforms/form/CHYChaEnq)

Send a charities and VAT query if you are a business that supplies to charities (https://online.hmrc.gov.uk/shortforms/form/CHYBusEnq)

If HMRC needs to contact you about anything they’ll reply by phone or post.

Phone

Call HMRC to order ChR1 forms and continuation sheets and get advice on:
- applying for recognition as a charity for tax and Gift Aid purposes
- VAT reliefs for charities
- VAT reliefs for disabled and older people
- registering a CASC
- completing a Company or Trust and Estate Tax Return if you’re a charity or CASC
- Gift Aid, Payroll Giving and making a repayment claim
Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8:30am to 5pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

Write to HMRC for help with charities and CASC enquiries.

You do not need to include a street name or PO box when writing to this address. Include your HMRC reference number when you write, so your enquiry can be dealt with quickly.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

Charities, Savings and International 2HM Revenue and CustomsBX9 1BUUnited Kingdom

Related content

Guidance
- Detailed tax guidance for charities (https://www.gov.uk/government/publications/charities-detailed-guidance-notes)
- VAT reliefs for disabled and older people (https://www.gov.uk/government/collections/vat-reliefs-for-charities-disabled-and-older-people)
- Charity accounts, financial reporting and tax (https://www.gov.uk/government/collections/charity-accounts-financial-reporting-and-tax)
HMRC contacts
- VAT: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries)
Spelthorne Borough Council: Letter to the Chief Executive (17 March 2025)
Source: gov.uk (2025-03-17)

Letter to the Chief Executive of Spelthorne Borough Council outlining the Secretary of State’s proposed intervention package announced on 17 March 2025.

A copy of the letter from James Blythe, Deputy Director, Local Government Stewardship and Interventions at the Ministry of Housing, Communities and Local Government to Spelthorne Borough Council Chief Executive, Daniel Mouawad, in response to the Inspectors’ Best Value Inspection report (January 2025).

The letter sets out the findings of the report, the proposed statutory support package under section 15 of the Local Government Act 1999, including the appointment of Commissioners and invites representations on the proposal. All representations received on or before 28 March 2025 will be considered before ministers make their final decision.