theodi/ndl-core-corpus huggingface dataset:
Cerberus HCE Limited T/A Wilson & Roe High Court Enforcement
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 Cerberus HCE Limited T/A Wilson & Roe High Court Enforcement 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 Cerberus HCE Limited T/A Wilson & Roe High Court Enforcement 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
- 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.
J Cochrane v Satine Edinburgh Ltd: 4104863/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in J Cochrane v Satine Edinburgh Ltd: 4104863/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6787d24c1124a2c3ceb6468b/4104863.2024_-_Jamie_Cochrane_v_Satine_Edinburgh_Limited_-_Judgment_Issued_07.01.2025.pdf).
Category A project supported: New International Airport, Cabinda, Angola
Source: gov.uk (2025-08-07)

Category A projects are those with the potential to have adverse environmental and/or social impacts.

Category A projects are defined by the OECD Recommendation on Common Approaches for Officially Supported Export Credits and Environmental and Social Due Diligence (https://www.oecd.org/trade/topics/export-credits/environmental-and-social-due-diligence/) (the OECD Common Approaches).

We publish certain information about Category A projects that we are asked to support, in line with the requirements of the OECD Common Approaches, as long as we have the consent of the applicant
Complaints procedure
Source: gov.uk (2025-10-15)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/kenya/british-high-commission-nairobi), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in Kenya, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Academies budget forecast return: guides to using the online form
Source: gov.uk (2025-10-01)

Guidance to help academies and academy trusts complete their budget forecast return.

The 2025 academies budget forecast return (BFR) has closed.

If you need a copy of your academy trust’s prior submission, log in to the BFR and select ‘download return overview’ or ‘download historic return overview’ to extract as a PDF or excel file.

The completing the online form guidance and BFR lines quick reference guide are for academies and academy trusts preparing their return. The re-brokerage of academies guide explains how a trust should report on academy movements.

The academies budget forecast return (https://www.gov.uk/guidance/academies-budget-forecast-return) provides more details, a link to the form and workbooks to help with the return.

If you have any questions about the BFR, you can use the:
- BFR chatbot (https://askonline.education.gov.uk/chatbot/budget-forecast-return)
- customer help portal (https://customerhelpportal.education.gov.uk/)
Glide Utilities 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 Glide Utilities 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 Glide Utilities Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Providing up to 10 additional days a year of paid leave to members of the Reserve forces.

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.
When someone dies in Central African Republic
Source: gov.uk (2025-10-06)

This guide gives advice about the death of a British person in CAR, including information on burial, cremation and repatriation.

The bereavement pack includes information about:
- what to do when someone dies in the CAR
- burial and cremation
- returning a body to the UK (repatriation)
Read the Foreign, Commonwealth and Development Office’s general guide for bereaved families (https://www.gov.uk/government/publications/coping-with-death-abroad).
Ms J Chamberlain v Adra (Tai) Cyfyngedig: 1601355/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Ms J Chamberlain v Adra (Tai) Cyfyngedig: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/6899f3cde7be62b4f064322d/xx-xxxx-xxxx_J_Chamberlain_v_Arda__Tai__Cyfyngedig_Judgment.pdf).
Volta Compliance 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 Volta Compliance 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 Volta Compliance 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.
Imperator Developments 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 Imperator Developments 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 Imperator Developments 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
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.
Boningale 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 Boningale 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 Boningale 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
- 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.
Growth Gateway: Mozambique Just Energy Transition implementation and investment plan
Source: gov.uk (2025-10-13)

Mozambique’s Just Energy Transition (JET) strategy aims to deliver universal access to clean, affordable energy, cut emissions by up to 80% by 2050, and achieve inclusive economic growth through over £63 billion in investment.

This report is in Portuguese only. There is an English-language summary.

This report was prepared by the Growth Gateway programme team in collaboration with the Boston Consulting Group. It is designed to support stakeholders in understanding Mozambique’s Just Energy Transition (JET) strategy. This aims to deliver universal access to clean, affordable energy, cut emissions by up to 80% by 2050, and achieve inclusive economic growth through over £63 billion in investment.

The report provides insights into Mozambique’s plan to transform its energy system by 2050, which focuses on 3 core transitions:
- building a modern energy system based on renewables
- achieving universal access to modern energy
- adopting clean transport solutions
Find out more about Growth Gateway (https://growthgateway.campaign.gov.uk/).
MF and First-tier Tribunal (Social Entitlement Chamber) and Criminal Injuries Compensation Authority (CICA): [2025] UKUT 181 (AAC)
Source: gov.uk (2025-07-16)

Upper Tribunal Administrative Appeals Chamber decision by Judge West on 11 June 2025.

Read the full decision in UA-xx-xxxx-xxxx-CIC (https://assets.publishing.service.gov.uk/media/689b60a77b0b51a850e940ad/UA-xx-xxxx-xxxx-CIC.pdf).

Judicial Summary

Criminal injuries compensation - late application for compensation - paragraphs 89(a) and (b) of Criminal Injuries Compensation Scheme 2012 - whether knowing of the existence of the criminal injuries compensation scheme, but not knowing that the conduct complained of was a crime and/or that it was not conduct for which compensation could be claimed may be taken into account in deciding whether, due to exceptional circumstances, the applicant could not have applied earlier for compensation – whether evidence presented in support of application could be determined without further extensive enquiries.
Mr J Mullings  v John Lewis plc: 2214122/2023
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Mr J Mullings v John Lewis plc: 2214122/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/66a9f996ab418ab055593036/Mr_J_Mullings_v_John_Lewis_PLC_-_2214122-2023_.pdf).

Read the full decision in Mr J Mullings v John Lewis plc: 2214122/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6814def82de62f4a103a82d9/Mr_J_Mullings_v_John_Lewis_PLC_-_2214122-2023_-_Reconsideration.pdf).
CTM08910 - Corporation Tax: change of ownership: companies with investment business: apportionment between notional accounting periods
Source: gov.uk (2025-07-18)


CTA10/S702

The rules for apportioning are the same as those for CTA10/S677 (CTM08800 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08800)) with the addition of provision for the apportionment of the amount to be included in respect of chargeable gains.
- If the amount to be included does not exceed the amount of the ‘relevant gain’ (CTM08880 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08880)), the whole amount is apportioned to the notional accounting period (AP) beginning with the change in ownership.
- If it exceeds the relevant gain, the excess is apportioned to the notional AP ending with the change in ownership and the relevant gain to the notional AP beginning with the change.
Ms R Chand and others v S Boi Ltd (Company number 15185439): 3201440/2024 and others
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Ms R Chand and others v S Boi Ltd (Company number 15185439): 3201440/2024 and others - Judgment (https://assets.publishing.service.gov.uk/media/6784f25b3ef063b15dca0ecb/Ms_R_Chand___Others_-v-_S_Boi_Ltd_-_3201440_2024___Others_-_Judgment.pdf).
Energising Britain: Your voice in our Clean Energy Superpower Mission
Source: gov.uk (2025-12-03)

Find out how the government is helping people access the benefits of climate and nature action.

This plan sets out how the government is raising awareness of the benefits of climate and nature action, supporting people to access the opportunities offered by the clean energy transition and ensuring that policies are responsive to people’s needs.
Canterbury College
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 Canterbury College 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 Canterbury College recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Designated AF liaison officer

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.
Stockport Metropolitan Borough Council
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 Stockport Metropolitan Borough Council 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 Stockport Metropolitan Borough Council 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
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.
CMA board meeting minutes: March 2025
Source: gov.uk (2025-04-25)

Minutes of the CMA board meeting on 19 March 2025.

The CMA board met on 19 March 2025 in the Cabot, London and online.

Find out more about our board (https://www.gov.uk/government/organisations/competition-and-markets-authority/about/our-governance#cma-board).
Civil Service course gets digital refresh to help civil servants
Source: gov.uk (2025-01-31)

The popular online writing course Foundations of Writing in Government has been updated, to help more civil servants improve essential communication skills.

The free course which learners can do at their own pace, was launched in 2022 and now includes new animations on effective sentence and paragraph structuring. It also has an updated section on digital editing tools.

“Writing well is one of the stand-out skills which civil servants need to have in their jobs and to progress in their careers,” said Jonathan Marshall, Government Skills learning expert. “Whether it’s a simple email to a colleague or a detailed briefing paper for ministers, how you express yourself and your ideas in writing is crucial.”

The four hour online course takes participants through the JASPER principles:
- Jargon-free
- Acronyms explained
- Short sentences
- Plain English
- Editors
- Readers
“The ultimate aim of our writing is to communicate effectively,” Jonathan explained. “From the beginning to the end of the writing process, we should think about who our audience is and what they need.”

The course forms part of the Civil Service recommended learning curriculum which includes further training on drafting, briefing, and advanced writing techniques.

Read more about the course and Jonathan Marshall’s top tips on writing (https://civilservice.blog.gov.uk/2025/01/30/get-the-write-stuff-to-boost-your-career/) here.

Civil servants can now access the updated Foundations of Writing in Government (JASPER) course on Civil Service Learning. (https://learn.civilservice.gov.uk/courses/jvt23jPVSt2TQsF6E7MAlA)
Mr D R Starbuck v Conilon Ltd T/a Black Sheep Coffee: 2223834/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mr D R Starbuck v Conilon Ltd T/a Black Sheep Coffee: 2223834/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6776a8f19d03f12136308d1e/Mr_D_R_Starbuck_v_Conilon_Ltd_t.a_Black_Sheep_Coffee_-_2223834-2024.pdf).
Warwick Development (NW) 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 Warwick Development (NW) 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 Warwick Development (NW) 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
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.
MACLEOD HEILAN TOURS 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 MACLEOD HEILAN TOURS 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 MACLEOD HEILAN TOURS 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 Reservists
- 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.
Hospital-based tooth extractions in 0 to 19 year olds
Source: gov.uk (2025-11-12)

Official statistics data sets and supporting materials relating to NHS hospital admissions for extraction of teeth in children and young adults.

The Office for Health Improvement and Disparities (OHID) publishes annual official statistics on tooth extractions in 0 to 19 year olds that take place in an NHS hospital setting in England. Data in these reports includes:
- tooth extractions grouped by NHS region and statistical region
- tooth extractions grouped by upper tier and lower tier local authority
- tooth extractions grouped by diagnosis (tooth decay or other reasons)
- trend data showing tooth extractions by year
- breakdown of tooth decay-related extractions by deprivation category
For feedback and any further questions, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Share your views on the ‘Hospital tooth extractions in 0 to 19 year olds’ report - take part in our survey (https://forms.office.com/Pages/ResponsePage.aspx?id=MIwnYaiRMUyMH-9N6Jc6HPDQ2Ir8XOtJsDygH0i-WIhUQUxRQjVRODFWUThSVzJFUDlUNEg3VzI3UC4u).
The Public Sector Contract - Framework Award Form
Source: gov.uk (2025-06-26)

Framework Award Form for the Public Sector Contract.

If a supplier is awarded a place on a framework, CCS will complete a framework award form.

This form contains important details about the framework; for instance, start and end dates and the lots to which the supplier has been awarded. It also lists the framework and joint schedules that create the framework contract, and the template call-off schedules that can be used in a call-off order form.

The framework award form is the basis of the agreement between the supplier and CCS.

This document is a draft version only, and should not be downloaded directly for use. CCS will customise the document for individual procurements and these will be found in the relevant bid pack.
31 Dearman Road, Birmingham B11 1HH: BIR/00CN/F77/2024/0627
Source: gov.uk (2025-04-28)

Midland region, Mr I Humphries FRICS, Mr P Cammidge FRICS on 13 February 2025

Read full decision in

31 Dearman Road, Birmingham B11 1HH-BIR_00CN_F77_2024_0627 (https://assets.publishing.service.gov.uk/media/67d3f8e94047b1c7801b5ba9/31_Dearman_Road__Birmingham_B11_1HH-BIR_00CN_F77_2024_0627.pdf)
Trust protections and Capital Gains Tax changes
Source: gov.uk (2025-05-16)

Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.

On 6 April 2025 changes to the taxation of non-domiciled individuals were introduced. The foreign income and gains regime replaced the remittance basis.

If you’re making a claim for relief under the foreign income and gains regime (https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime) on or after 6 April 2025 you’ll need to check if you’re eligible.

This technical guidance is about how the deemed domicile changes from 6 April 2017 affect:

settlements legislation trust protections

transfer of assets abroad legislation trust protections

Capital Gains Tax legislation trust protections

how a protected settlement can be tainted

the valuation of benefits

rebasing for Capital Gains Tax

other changes for Capital Gains Tax
Reform of transfer pricing, permanent establishment and Diverted Profits Tax
Source: gov.uk (2025-11-26)

We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.

This is a technical consultation on draft legislation for the reform of 3 areas of the UK’s international tax rules:
- transfer pricing
- permanent establishment
- Diverted Profits Tax
It follows a policy consultation (https://www.gov.uk/government/consultations/uk-law-reform-in-transfer-pricing-permanent-establishment-and-diverted-profits-tax) on these issues in summer 2023.

On this page, you can read:
- consultation document: Reform of UK law in relation to transfer pricing, permanent establishment and Diverted Profits Tax
- Statement of Practice 1 (2001): treatment of investment managers and their overseas clients
- draft legislation: permanent establishment
- draft explanatory notes: permanent establishment
- draft legislation: transfer pricing
- draft explanatory notes: transfer pricing
- draft legislation: unassessed transfer pricing profits
- draft explanatory notes: unassessed transfer pricing profits
You can also read a tax information and impact note (https://www.gov.uk/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax).
Rev M D Pons v Ministry of Defence: 6003727/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in Rev M D Pons v Ministry of Defence: 6003727/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/681353fd7e56aaab3b5253f9/Revd_M_D_Pons_-vs-_Ministry_of_Defence_-_6003727.2024_-_Judgment.pdf).
Mr S Homwe v Rerun Ltd: 3300551/2022
Source: gov.uk (2025-01-24)

Employment Tribunal decision.

Read the full decision in Mr S Homwe v Rerun Ltd: 3300551/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6368ee218fa8f531fd1763ee/Mr_S_Homwe_-_v_-_Rerun_Limited_-_3300551-2022_-_Judgment.pdf).

Read the full decision in Mr S Homwe v Rerun Ltd: 3300551/2022 - Judgment (https://assets.publishing.service.gov.uk/media/64ef427913ae15000d6e309c/Mr_S_Homwe_v_Rerun_Limited_-_3300551-2022_-_Judgment.pdf).

Read the full decision in Mr S Homwe v Rerun Ltd: 3300551/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/66e84acde4b40ed591881ba5/Mr_S_Homwe_v_Rerun_Limited_3300551.2022_Reconsideration_Judgment.pdf).

Read the full decision in Mr S Homwe v Rerun Ltd: 3300551/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6792364bde39a2da43572d1d/Mr_S_Homwe_-_v_-__Rerun_Limited_-_3300551-2022_-_Judgment.pdf).
SPE02110 - Roles and responsibilities: National Duty Repayment Centre (NDRC)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review 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?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The NDRC are responsible for processing repayments that may arise when post clearance amendments to or from a special procedure are made. No repayment should be made by the NDRC unless the post clearance amendment has been considered and approved by the authorisation holders supervising office.

A valid claim should include a:
- completed application for repayment/ remission on form C285
- copy of the original entry and E2
- copy invoice and any other supporting documentation that may be necessary in order for the claim to be processed.
NDRC should return any unapproved claims received to the authorisation holders supervising office for consideration. If the original entry is to be invalidated to correct the CPC initially used, for example where a declaration was made in error to free circulation or retrospective authorisation has been approved, details of the entry to be invalidated and the substitute entry should be sent to NCH for input to CHIEF before the C285 application is processed. Until the substitute entry is input to CHIEF there will be no declaration to support the claim for repayment.

Please note - NRDC do not make repayments for IP Drawback claims which should be sent to Cumbernauld.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Cyfamod y Gymdeithas Sifil: Y Strategaeth Ieuenctid Genedlaethol
Source: gov.uk (2025-07-17)

Gosod pobl ifanc wrth wraidd datblygu polisi.

Pobl ifanc sydd wedi bod wrth y llyw o ran cydgynhyrchu Strategaeth Ieuenctid Genedlaethol newydd ers iddi gael ei chyhoeddi ym mis Tachwedd 2024 gan Ysgrifennydd Gwladol y DCMS fel rhan o genhadaeth y llywodraeth i wella cyfleoedd.

Fel cam cyntaf, i sicrhau y byddai lleisiau ieuenctid wrth wraidd y broses, penododd y llywodraeth 13 o bobl ifanc amrywiol i ffurfio Grŵp Cynghori Ieuenctid (YAG) a dod â phrofiad byw ar draws meysydd allweddol gan gynnwys eiriolaeth, atal trais, symudedd cymdeithasol ac iechyd meddwl. Eisteddodd Grŵp Cynghori Arbenigol o 14 o arbenigwyr o amrywiaeth o sectorau ochr yn ochr â’r YAG i ddod ag arbenigedd o sectorau perthnasol, gan roi mewnbwn a herio syniadau.

Ffurfiodd y DCMS bartneriaethau â chonsortiwm arbenigol – ymgynghoriaeth ymchwil farchnad Savanta, My Life My Say a’r Mudiad #iwill gyda gwaith cydlynu gan Volunteering Matters a UK Youth – i sefydlu ymgyrch ymgysylltu dan arweiniad ieuenctid i sicrhau bod pobl ifanc o bob rhan o’r wlad yn cael cyfle i ddweud eu dweud. Gweithiodd y consortiwm gyda deg Cydweithiwr Ieuenctid i sicrhau bod yr holl weithgareddau ymgyrchu yn cael eu dylunio a’u harwain gan bobl ifanc mewn gwirionedd. Defnyddiodd yr ymgyrch “Deliver You” ystod o ddulliau arloesol wedi’u targedu er mwyn sicrhau bod grwpiau sydd wedi’u tangynrychioli yn gallu lleisio’u barn. Sicrhaodd yr ymgyrch fewnwelediadau gan fwy nag 20,000 o bobl ifanc.

Mae ein hymagwedd wedi grymuso pobl ifanc i arwain newid wrth galon y broses o lunio polisïau ac yn eu bywydau eu hunain. Bydd eu profiadau byw, gan gynnwys eu pryderon a’u gobeithion ar gyfer y dyfodol, yn sail i uchelgais newydd i bobl ifanc yn y Strategaeth Ieuenctid Genedlaethol.