theodi/ndl-core-corpus huggingface dataset:
HM Courts & Tribunals Service Reform: Digital Services Evaluation
Source: gov.uk (2025-09-11)

Evaluation of digital civil, family, and tribunals services.

This study evaluated the digitalisation of services in the civil and family courts, and tribunals, as part of the HMCTS Reform Programme. It included surveys, interviews, and analysis of management information to assess the implementation and effects of digitalisation, especially relating to access to justice. It forms part of an overarching programme evaluating HMCTS Reform.

More information on the overarching evaluation of HMCTS Reform, including other research and analysis published as part of the programme, is available at HMCTS Reform Overarching Evaluation: Research - GOV.UK (https://www.gov.uk/government/collections/hmcts-reform-overarching-evaluation-research).
Age UK Thanet
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 Age UK Thanet 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 Age UK Thanet 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.
Miss T Barton v Jardin Hospitality Group Ltd: 6006187/2025
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Miss T Barton v Jardin Hospitality Group Ltd: 6006187/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6929bb3f2a37784b16ecf71c/Miss_T_Barton_v_Jardin_Hospitality_Group_Ltd_6006187_2025_Judgment.pdf).
Trant Engineering 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 Trant Engineering 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 Trant Engineering Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Summary of wildlife licences issued by Natural England in 2024
Source: gov.uk (2025-08-15)

Data on the number and type of licences granted, and the updated list of licences to control birds from 2014 to 2024.

Some species of wildlife have legal protection. Natural England issues licences on behalf of the government that allow activities affecting protected species that are otherwise prohibited.

Some licences allow lethal control. Before issuing a licence, Natural England carefully considers the circumstances of a case, the justification for it and the impact on the species as a whole.

Wildlife licences issued in 2024

The first document shows the number of wildlife licences issued in 2024 for:
- mitigation licences for European protected species
- strategic licences, which includes class licences
- science and conservation
- species management
You can find out more information about data by reading our blog (https://naturalengland.blog.gov.uk/2025/05/21/wildlife-licensing-enabling-development-while-protecting-nature-annual-summary-2024/).

Licences issued for the control of birds 2014 to 2024

The second document shows the number of birds, nests and eggs covered on licences that may include lethal control between 2014 and 2024.

This document is an update to the licences issued for the control of birds 2014 to 2023 (https://www.gov.uk/government/publications/summary-of-wildlife-licences-issued-by-natural-england-in-2023).

Where an applicant has applied for an amendment to their licence, this will supersede the previous version of the licence. As a result, there may be some differences in the data provided last year compared to this year.

Where a licence reference number appears more than once for birds, nests or eggs of the same species, this does not mean an applicant can control the combined total number of birds, nests or eggs of that species. This duplication allows licence holders flexibility in which control methods they use. To analyse the data accurately, only one instance of the birds, nests and eggs for species and licence purpose should be used for each unique reference number or site.

For all bird licences, annual returns show that the actual numbers affected are significantly less than the numbers covered on the licences. Because of the complexity of return information, it’s not possible to publish these figures.

This document now also contains data on all piscivorous area licences and falconry quarry licences covering the previous seven years. Improvements to how we mobilise our data has allowed us to include these statistics this year in line with our commitment to transparency. The published data do not include individual licences issued for the release of gamebirds in or within 500m of Special Protection Areas, as these licences were issued by Defra.
Student support for higher education (HE)
Source: gov.uk (2025-11-27)

SLC statistic publications detailing financial support for students in higher education

Accessibility

In 2023, we made notable improvements to the way in which we provide visual information within this publication series including:
- adding descriptive information of the full time-series for each graph within the main body of the statistics publication.
- providing data used to form each graph in accessible/downloadable tables.
- changing the way in which we present charts and graphs to be more accessible, including changes to colour, labels and legends.
As part of SLC’s ongoing commitment, we will continue to improve the accessibility of our websites and content, whilst maintaining the statistical needs of our users.
Report nitrogen (N) and phosphorus (P) emissions: privacy notice
Source: gov.uk (2025-12-04)

How the Environment Agency processes your personal data when you report nitrogen and phosphorus emissions for permitted farms.

This privacy notice covers how the Environment Agency will use your personal information when you report nitrogen and phosphorus emissions from intensive pig and poultry farms (https://www.gov.uk/guidance/report-nitrogen-and-phosphorus-emissions-from-intensive-pig-and-poultry-farms).
Firstco 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 Firstco 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 Firstco 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
- 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.
Ms S McKee v Applegreen (Petrogas): 6002518/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Ms S McKee v Applegreen (Petrogas): 6002518/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6777aea0194365bfe8671ac0/Ms_S_McKee_v_Applegree__Petrogas__6002518.2024.pdf).
PM words on Gaza: 29 July 2025
Source: gov.uk (2025-07-29)

Prime Minister Keir Starmer's words on Gaza.

On the 7th of October 2023 Hamas perpetrated the worst massacre in Israel’s history.

Every day since then, the horror has continued.

The hostages are still being held today.

The Palestinian people have endured terrible suffering.

Now, in Gaza because of a catastrophic failure of aid, we see starving babies, children too weak to stand: Images that will stay with us for a lifetime.

The suffering must end.

Yesterday I discussed this with President Trump.

And we are mounting a major effort to get humanitarian supplies back in.

By air, and UK aid has been air dropped into Gaza today.

And – crucially – by land.

We need to see at least 500 trucks entering Gaza every day.

But ultimately – the only way to bring this humanitarian crisis to an end is through a long-term settlement.

So we are supporting the US, Egyptian and Qatari efforts to secure a vital ceasefire.

That ceasefire must be sustainable and it must lead to a wider peace plan, which we are developing with our international partners.

This plan will deliver security and proper governance in Gaza and pave the way for negotiations on a Two State Solution.

Our goal remains a safe and secure Israel, alongside a viable and sovereign Palestinian state. But right now – that goal is under pressure like never before.

I’ve always said we will recognise a Palestinian state as a contribution to a proper peace process, at the moment of maximum impact for the Two State Solution.

With that solution now under threat, this is the moment to act.

So today – as part of this process towards peace I can confirm the UK will recognise the state of Palestine by the United Nations General Assembly in September unless the Israeli government takes substantive steps to end the appalling situation in Gaza, agree to a ceasefire and commit to a long-term, sustainable peace, reviving the prospect of a Two State Solution.

And this includes allowing the UN to restart the supply of aid, and making clear there will be no annexations in the West Bank.

Meanwhile, our message to the terrorists of Hamas is unchanged and unequivocal.

They must immediately release all the hostages, sign up to a ceasefire, disarm and accept that they will play no part in the government of Gaza.

We will make an assessment in September on how far the parties have met these steps.

But no one should have a veto on our decision.

So this is the way forward. We will keep working with all our international partners to end the suffering, get aid flooding into Gaza and deliver a more stable future for the Middle East.

Because I know that is what the British people desperately want to see.
Health Transformation Programme Business Case Summary
Source: gov.uk (2025-02-03)

This provides a summary of the business case for the Health Transformation Programme.

The Health Transformation Programme (HTP) is modernising health and disability benefit services to deliver better value for money and a better experience for claimants. This business case summary sets out rationale behind developing a new Health Assessment Service and transforming the Personal Independence Payment (PIP) service.

Alternative formats

If you need alternative accessible formats, these can be requested by email:

xxx@xxx.xx (mailto:xxx@xxx.xx)
Success for Sellafield Ltd project management apprentice
Source: gov.uk (2025-05-28)

Macy Rogerson has been recognised at the Association for Project Management (APM) Regional Network Awards.

A Sellafield Ltd project management degree apprentice, Macy Rogerson, was the winner of the Association for Project Management (APM) Student of the Year award at the 2025 north-west APM Regional Network Awards.

The APM Regional Network Awards, celebrates the achievements of project professionals and students within their local APM Regional Network community.

Now in the final year of her project management degree apprenticeship, Macy was recognised by for her technical development in the profession whilst managing a complex nuclear decommissioning project.

Her ability to support peers within the APM community and her passion for championing the project profession was also recognised by the judges.

As the winner for the north-west region award, Macy has been shortlisted for the national Project Management Student of the Year. The winner of this award will be announced at the 2025 APM Education and Research Awards next month.

Macy said:

I’m delighted to have won this award amongst an impressive shortlist of fellow project professionals within the north-west.

From developing innovative solutions to complex projects to improving my stakeholder engagement skills, my project management degree apprenticeship at Sellafield Ltd has provided me with many opportunities to develop both professionally and personally.

It is great to see my hard work recognised by the APM in the final year of my apprenticeship. I hope to round off the four year programme with a win at the national finals next month!

Sellafield Ltd also had finalists for 2 other awards on the night:
- Benedict Hazzard, project management support, was shortlisted for the ‘APM Emerging Project Professional’ category after completing his Sellafield Ltd apprenticeship in September 2024.
- Sellafield Ltd third-year project management apprentices, were nominated for the ‘APM Project Management Challenge’, recognising their fantastic work with a local charity, the North Lakes Foodbank.
Andrew Vaughan, project management apprenticeship and graduate scheme manager, Sellafield Ltd said:

Congratulations to Macy on winning the APM Student of the Year award. This is a fantastic achievement, and I wish her the very best of luck at the national finals.

All 3 of the Sellafield shortlisted entries are a testament to the project management profession and to Sellafield Ltd. I’m incredibly proud of their hard work, creativity and commitment,

Having 3 finalists amongst a strong regional shortlist showcases the strength of our early careers offering in developing a pipeline of nuclear skills.

The national Project Management Student of the Year will be announced at the APM Education and Research Awards on 11 June.
Centrica
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 Centrica 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 Centrica recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Ex-Forces Pathway Partnering - Armed Forces Charities - FREA/FEC etc Mentor Programme Reservists - 10 days leave Armed Forces Network

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.
Monthly Occupancy Statistics, May 2025
Source: gov.uk (2025-07-02)

The monthly occupancy survey provides information on the occupancy rates and rooms and beds sold in Northern Ireland

The monthly hotel occupancy survey provides information on the occupancy rates and rooms and beds sold in hotels in Northern Ireland. This update links to tabular output for the most recent monthly data.

The monthly small service accommodation occupancy survey provides information on the occupancy rates and rooms and beds sold in small service accommodation (including bed&breakfasts, guest accommodation and guesthouses) in Northern Ireland. This update links to tabular output for the most recent monthly data.
Ms K Baker v Hepworth Blinds Ltd: 1600192/2025
Source: gov.uk (2025-10-13)

Employment Tribunal decision.

Read the full decision in Ms K Baker v Hepworth Blinds Ltd: 1600192/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68e8cda9e5f463a62cb98638/1600192.2025_K_Baker_v_Hepworth_Blinds_Limited_Liab_Judgment.pdf).
ICJ Advisory Opinion on Israel’s obligations in the OPTs: UK position
Source: gov.uk (2025-05-01)

The UK position for the International Court of Justice Advisory Opinion on Israel’s obligations in the Occupied Palestinian territories

On 1 May 2025 the UK presented its position to the International Court of Justice for its Advisory Opinion on the ‘Obligations of Israel in relation to the Presence and Activities of the United Nations, Other International Organizations and Third States in and in relation to the Occupied Palestinian Territories’.

View the full ICJ records on this advisory opinion here: Obligations of Israel in relation to the Presence and Activities of the United Nations, Other International Organizations and Third States in and in relation to the Occupied Palestinian Territory (https://www.icj-cij.org/case/196)
AAIB investigation to Rans S6-ESD XL, G-MZBU
Source: gov.uk (2025-06-12)

Crashed whilst attempting to land, Yatesbury Airfield, Wiltshire, 30 March 2024

The accident occurred after the pilot lost control of the aircraft just prior to landing. It seems likely that the pilot’s lack of recent flying experience resulted in the loss of control.

The maintenance history and airworthiness standard of the aircraft did not seem adequate, and witnesses at Yatesbury Airfield stated that the aircraft’s fabric covering did not appear to have been correctly fitted; nevertheless, the airworthiness documentation showed the aircraft was considered satisfactory for flight.

This event has highlighted what can happen if safety responsibilities are not taken seriously; although on this occasion no injuries occured, the aircraft was substantially damaged.

Download report:

Rans S6-ESD XL, G-MZBU 06-25 (https://assets.publishing.service.gov.uk/media/68483f18944a600f13bcb89b/Rans_S6-ESD_XL_G-MZBU_06-25.pdf)

Download glossary of abbreviations:

Glossary of Abbreviations (https://assets.publishing.service.gov.uk/media/68483f3fd0ca5d7801e4e6d0/Abbreviations.pdf)
Mr D Gilchrist v Valve Components Ltd (In Administration): 8000525/2024
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Mr D Gilchrist v Valve Components Ltd (In Administration): 8000525/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677becfe22a085c5ff5c03f0/Mr_D_Gilchrist_v_Valve_Components__Limited__In_Administration__-_8000525.2024_-_Judgment.pdf).
Children’s social work workforce: guide
Source: gov.uk (2025-12-10)

Guide for local authorities submitting children’s social work workforce returns for 2026.

This guide is for local authorities preparing a children’s social work workforce return.

It includes information on:
- submission deadlines
- data modules
Children’s social work workforce census: guide to submitting data (https://www.gov.uk/guidance/childrens-social-work-workforce-census-guide-to-submitting-data) explains how local authorities should collect and submit data.
Vine Cottage, Keeling Hall Road, Foulsham, Norfolk, NR20 5PR : CAM/33UC/OAF/2025/0001
Source: gov.uk (2025-11-27)

Eastern Region, Mr N. Martindale BSc MSc FRICS, Determined on 27 May 2025.

Read decision in full Vine Cottage, Keeling Hall Road, Foulsham, Norfolk, NR20 5PR : CAM/33UC/OAF/2025/0001 (https://assets.publishing.service.gov.uk/media/68da7fcb8c1db6022d0c9e7e/23_05_2025_Decision_reasons-02_06_2025_02_57.pdf)
31 Dawlish Close, Bramhall, Stockport SK7 2JD : MAN/00BS/MNR/2025/0641
Source: gov.uk (2025-06-19)

Northern Region Judge L. F. McLean and Tribunal Member K. Kasambara Sitting on 8th May 2025

Read the full decision in 31 Dawlish Close, Bramhall, Stockport SK7 2JD : MAN/00BS/MNR/2025/0641 (https://assets.publishing.service.gov.uk/media/6853f47680329f510de989a8/31_Dawlish_Close__Bramhall__Stockport_SK7_2JD.pdf)
Estimate of Data Centre Capacity: Great Britain 2024
Source: gov.uk (2025-05-01)

Estimates of data centre capacity by region, measured in megawatts

Summary of methodology used to produce figures for the response to Parliamentary Question HL5239.

The answer to this Parliamentary Question was first published on 11 March 2025 (https://questions-statements.parliament.uk/written-questions/detail/2025-02-25/hl5239)
ETASSUM35260 - Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Rights issues
Source: gov.uk (2025-12-02)


Adjustments to reflect rights issues are more difficult and where a company has contacted ESSU with proposals for clarification in this respect, ESSU technical advisors should normally refer the company's proposals to HMRC Shares and Assets Valuation (SAV) for advice on whether the adjustments are acceptable.

The basic principle is that the 'necessary' adjustment is one which would adjust the acquisition price (which is based on the market value of the shares at the date of grant) and the number of shares, to what it would have been had the new share structure been in place when the options were first granted.

SAV accept that the following forumla (http://www.hmrc.gov.uk/gds/etassum/attachments/etassum35260_adjustment_of_options_for_rights_issue.doc)is acceptable for computing the adjustment to be applied to the original option acquisition price to take account of a rights issue. But it is not necessarily the only method of adjustment acceptable to SAV.

Adjustment:

A divided by M

Where:
- A is the average value of a share following the rights issue (the theoretical ex-rights price)
- M is the mid-market value of a share on the last day the shares were listed cumulative rights
The average value of a share following the rights issue (A) is computed by:
- N multiplied by M
- plus
- R multiplied by P
- divided by
- R plus N
- equals A
Where:
- N is the number of shares required to entitle the holder to ‘rights’ shares
- M is the mid-market price of each of those shares on the last dealing day cumulative rights
- R is the number of ‘rights’ shares offered per N
- P is the price at which each ‘rights’ share is offered
The number of shares in the option is then adjusted by the reciprocal of the above.

Example

Existing option over 1000 shares at 40p per share.

Company makes 1 for 4 rights issue at 50p per share:
- N equals 4
- R equals 1
- P equals 50 pence
- Mid-market price of a share on last day listed cumulative rights (M) = 65 pence
The calculation is as follows:
- 4 multiplied by 60 pence
- plus
- 1 multiplied by 50 pence
- equals 310
- divided by 5
- equals 62 pence
Average price (A) equals 62 pence per share

Adjusted option exercise price is 40 multiplied by 62 divided by 65 equals 38.153 pence

Adjusted number of shares is 1000 multiplied by 65 divided by 62 equals 1048.4 shares

Aggregate option exercise price remains as £400 now 1048.4 shares multiplied by 38.153 pence each
Ms Y Rankmore v Cardiff Council: 1604368/2024
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Ms Y Rankmore v Cardiff Council: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68a8563e960e2d135b4c8d9a/xx-xxxx-xxxx_Y_Rankmore_v_Cardiff_Council_Reserved_Judgment.pdf).
Mr M Wilson v Wm Morrison Supermarkets plc: 6009640/2024
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr M Wilson v Wm Morrison Supermarkets plc: 6009640/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6777c4ed194b629ff7af9423/Michael_Wilson_v_Wm_Morrison_Supermarkets_PLC-_6009640_2024.pdf).
Miss L Bean v A Cook: 2303081/2024
Source: gov.uk (2025-02-06)

Employment Tribunal decision.

Read the full decision in Miss L Bean v A Cook: 2303081/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a0d32e4731769befb047af/Miss_L_Bean_v_Andrew_Cook_2303081-2024_judgment_30-01-25.pdf).
Apply for Approved Importer status
Source: gov.uk (2025-05-30)

The conditions you must meet to apply for and use Approved Importer status to commercially import dogs, cats and ferrets into Great Britain from Belarus, Poland, Romania or Ukraine.

Fill in the Approved Importer status application form and send it to the Animal and Plant Health Agency (APHA). The address is on the form.

If APHA approves your application, they will email you to confirm.

If APHA reject your application, they will email you with the reason. You can contact APHA (https://www.gov.uk/guidance/contact-apha) to discuss how to appeal the decision.

Find out more about the commercial import of dogs, cats and ferrets to Great Britain from Belarus, Poland, Romania or Ukraine (https://www.gov.uk/guidance/imports-and-exports-of-animals-and-animal-products-topical-issues#commercial-import-of-dogs-cats-and-ferrets-to-england-from-belarus-poland-romania-or-ukraine).
UHI North, West & Hebrides
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 UHI North, West & Hebrides 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 UHI North, West & Hebrides recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Notices under the Land Registration Rules 2003
Source: gov.uk (2025-05-20)

When dealing with applications by means other than post, DX or personal delivery, the Chief Land Registrar may give notice publicising this.

Under the Land Registration Rules 2003, rule 54C and Schedule 2, the Chief Land Registrar may, if satisfied that adequate arrangements have been made or will be in place for dealing with (i) documents in electronic form that purport to effect particular dispositions or (ii) applications and other matters by means other than post, DX or personal delivery, give notice publicising the arrangements.

The Chief Land Registrar has given notice of the arrangements in the attached Notices.
43 – 59 Arnold Way (odds), Grove, Wantage, Oxfordshire, OX12 0GT: CAM/38UE/LSC/2025/0614
Source: gov.uk (2025-11-27)

Eastern Region [Judge Saward & Mr G. F. Smith MRICS FAAV]

See the decision in full43 – 59 Arnold Way (odds), Grove, Wantage, Oxfordshire, OX12 0GT: CAM/38UE/LSC/2025/0614 (https://assets.publishing.service.gov.uk/media/68b5bebd536d629f9c82a980/43-59_Arnold_Way_-_Final_Decision.pdf)
Independent fostering agencies: visit documents
Source: gov.uk (2025-01-10)

Letter that Ofsted sends to independent fostering agencies giving notice of inspection and asking for particular information.

Agencies receive this letter to tell them about their inspection. It sets out what information they need to provide.

Read more about inspections of independent fostering agencies (https://www.gov.uk/government/publications/social-care-common-inspection-framework-sccif-independent-fostering-agencies).
CH261200 - How to do a compliance check: authorised officer: actions of an authorised officer
Source: gov.uk (2025-12-05)


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.

If you are an authorised officer, any request for approval to use the powers listed at CH260100 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch260100) will be made by written submission, see CH260500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch260500). In very rare circumstances, see CH262100 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch262100), you may be required to respond to a verbal request for approval. Whether the request is written or verbal, you must consider each case carefully.

In particular you must consider and record:
- the risks in using the specific information or inspection power
- the risks of not allowing use of the specific information or inspection power
- any relevant factors you took into account in making your decision
- whether you give agreement or not and the reasons for that decision
You must sign and date the written submission noting any comments or instructions and then return it to the submitting officer who will retain it with the case record on the relevant case management system.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Existing and new authorised officers are required to refresh their knowledge and status, see CH261300 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch261300).
Miss L Rowley v Amey Defence: 1304629/2023
Source: gov.uk (2025-01-16)

Employment Tribunal decision.

Read the full decision in Miss L Rowley v Amey Defence: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67866b2af0528401055d23b8/Miss_L_Rowley_v_Amey_Defence_-_1304629_2023_-Strike_Out.pdf).
Flat 310 Olympic House 12 Somerford Grove, London N16 7TY : LON/00AM/HMF/2021/0289
Source: gov.uk (2025-03-12)

Residential Property Tribunal Decision of Judge Robert Latham and Steve Wheeler MCIEH CEnvH dated 07 March 2025.

Read Full Decision in Flat 310 Olympic House 12 Somerford Grove, London N16 7TY_LON-00AM-HMF-2021-0289 (https://assets.publishing.service.gov.uk/media/67cf20019e1670eb1afaa66f/Flat_310_Olympic_House_12_Somerford_Grove__London_N16_7TY_LON-00AM-HMF-2021-0289.pdf)
HR3 5EU, Peter Shackleton: environmental permit application advertisement - EPR/PB3742KP
Source: gov.uk (2025-11-18)

View the application submitted by Peter Shackleton for Railway Cottage, Clifford Crossing, Clifford, Hereford, HR3 5EU.

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)
Draft guidance for businesses on price transparency
Source: gov.uk (2025-11-18)

The CMA is consulting on draft guidance for businesses on the price transparency provisions of the Digital Markets, Competition and Consumers Act 2024 (DMCC Act).

The draft guidance illustrates how the price transparency provisions may apply in practice and is intended to help traders to comply with them.

You can get more information and respond on the consultation page (https://connect.cma.gov.uk/consultation-on-price-transparency-guidance).
CTM34070 - Residence: inward company migration: deemed commencement - specific points
Source: gov.uk (2025-08-06)


A company that becomes resident in the UK is within the charge to Corporation Tax. Before 30 November 1993 this was so even where residence was awarded to another country for the purposes of a Double Taxation Agreement. An accounting period begins and no relief is available for losses incurred by the company before it comes within the charge to UK tax. If the company is a trading company then, unless it was previously trading in the UK through a permanent establishment/branch or agency, see INTM264090 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm264090), the provisions of CTA09/S41 apply, see CTM02100 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm02100). The effect of these may not be clear in a number of situations, for example:
- The company may claim that on the deemed commencement under CTA09/S41 (2)(a) the normal principles of stock valuation do not apply. It may attempt to value opening stock at the 'higher' original cost rather than the 'lower' net realisable value.
- The company may claim that capital allowances for plant and machinery should be calculated by reference to the 'higher' original cost rather than the usually accepted market value.
- The company may claim that the deemed commencement under CTA09/S41 (2)(a) entitles the company to relief for pre-trading expenditure under CTA09/S61.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr R Vega v Pinford End Nursing Home Ltd (in creditor’s voluntary liquidation): 3315355/2023
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mr R Vega v Pinford End Nursing Home Ltd (in creditor’s voluntary liquidation): 3315355/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/67bc7d324ad141d908353467/Mr_R_Vega_v_Pinford_End_Nursing_Home_Ltd__in_creditors_s_voluntary_liquidation__3315355-23_-_Judgment.pdf).
British Sign Language 5-year plan: Department for Culture, Media and Sport
Source: gov.uk (2025-07-21)

This plan sets out how the Department for Culture, Media and Sport (DCMS) plans to improve the use of British Sign Language (BSL) in its communications in the next 5 years.

The BSL Act 2022 requires that named ministerial government departments must report on how they are promoting or facilitating the use of BSL in their communications with the public.

Each ministerial department has been asked to produce a 5-year BSL plan, setting out how they plan to improve the use of BSL within their departments.

These are published alongside the third BSL report (https://www.gov.uk/government/publications/british-sign-language-bsl-third-report-may-2024-to-april-2025), which summarises work being done across the government to improve the use of BSL.

Departments will be asked to update on progress against their 5-year plan in the fourth BSL report. This is due to be published in July 2026.
Consortio Security
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 Consortio Security 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 Consortio Security 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
- 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.