theodi/ndl-core-corpus huggingface dataset:
Fisher German LLP
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Fisher German LLP recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
A Petroi v The Soho Sandwich Company Ltd: 3310912/2022
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in A Petroi v The Soho Sandwich Company Ltd: 3310912/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6849959fa271ab34edd1df40/A_Petroi_v_The_Soho_Sandwich_Company_Limited_3310912.2022_FMH_Reserved_Judgment.pdf).
Financial transaction control framework
Source: gov.uk (2025-04-01)

The government’s approach to managing financial transactions under its fiscal framework.

The financial transaction control framework sets out when government will use financial transactions (issuing loans or investing in financial assets like equity) and the controls in place around their use. It commits to delivering new, large scale financial transactions through designated, expert public financial institutions, reporting transparently on the value and performance of financial assets government holds, recognising costs in departmental budgets if investments are expected to be loss making from the outset, and introducing new risk-based controls.
Consultation on Standard Essential Patents (SEPs)
Source: gov.uk (2025-07-15)

This consultation seeks views on measures to improve the functioning of the standard essential patent (SEPs) licensing ecosystem.

You may respond to the consultation via Citizen Space (https://ipoconsultations.citizenspace.com/ipo/consultation-on-standard-essential-patents).

Citizen Space is a third-party platform used by the government for hosting consultations.

Alternatively, please send responses to xxx@xxx.xx (mailto:xxx@xxx.xx)

Since 2021, the IPO has gathered evidence to better understand whether the current SEPs ecosystem effectively promotes innovation and competition in the UK market.

This evidence indicates that there are some issues that may impact on the efficient functioning of the SEP ecosystem, including the lack of transparency around SEP pricing, asymmetric information concerning SEP licensing, the essentiality of patents in technical standards and a growing and complex litigious environment.

Government is consulting on how to address these issues in the SEPs ecosystem by seeking views on a range of measures designed to help create a balanced ecosystem for all parties involved.

There will also be opportunities to provide views on the consultation through wider Government engagement activity during the consultation period.
EFCO UK 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 EFCO UK 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 EFCO UK 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
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.
Groceries Code Adjudicator investigation into Amazon.com, Inc.
Source: gov.uk (2025-06-20)

GCA investigation into the conduct of Amazon in respect of paragraph 5 of the Groceries Supply Code of Practice

The GCA has considered information submitted to it and has made an assessment of that information in line with the published Statutory guidance on how the Groceries Code Adjudicator will carry out investigation and enforcement functions.

The GCA has concluded that it has reasonable grounds to suspect that Amazon has broken paragraph 5 of the Code (No delay in Payments) in relation to certain of its practices from 1 March 2022, the date of Amazon’s designation, to 20 June 2025, the date of this Notice.

Having applied its published prioritisation principles and being satisfied that it is proportionate to investigate, the GCA is launching an investigation into the conduct of Amazon in respect of paragraph 5 of the Code.
Ms J McGeachie v Glasgow City Council and Cordia (Services) LLP: 118308/2009
Source: gov.uk (2025-08-08)

Employment Tribunal decision.

Read the full decision in Ms J McGeachie v Glasgow City Council and Cordia (Services) LLP: 118308/2009 - Strike Out (https://assets.publishing.service.gov.uk/media/6891e70ca34b939141463f3b/Ms_J_McGeachie_v_Glasgow_City_Council___Cordia__Services__LLP_-_118308.2009_-_Judgment.pdf).
Globe View House, 27 Pocock Street, London, SE1 0FU: LON/00BE/BSG/2025/0600
Source: gov.uk (2025-08-27)

Residential Property Tribunal decision of Judge A. Sheftel on 28 July 2025.

Read the full decision in Globe View House, 27 Pocock Street, London, SE1 0FU: LON/00BE/BSG/2025/0600 (https://assets.publishing.service.gov.uk/media/6888be3ca11f85999440916d/Globe_View_House_decision.pdf).
Forecasts for the UK economy: July 2025
Source: gov.uk (2025-07-16)

A comparison of independent forecasts for the UK economy in July 2025.

Forecasts for the UK economy is a monthly comparison of independent forecasts.

Please note that this is a summary of published material reflecting the views of the forecasting organisations themselves and does not in any way provide new information on the Treasury’s own views. It contains only a selection of forecasters, which is subject to review.

No significance should be attached to the inclusion or exclusion of any particular forecasting organisation. HM Treasury accepts no responsibility for the accuracy of material published in this comparison.

This month’s edition of the forecast comparison contains short-term forecasts for 2025 and 2026.
PM call with E3 Leaders: 26 July 2025
Source: gov.uk (2025-07-26)

The Prime Minister spoke to President of France, Emmanuel Macron and Chancellor of Germany, Friedrich Merz this morning.

The Prime Minister spoke to President of France, Emmanuel Macron and Chancellor of Germany, Friedrich Merz this morning.

The three leaders talked about the situation in Gaza, which they agreed is appalling, and emphasised the urgent need for an immediate ceasefire, for Israel to lift all restrictions on aid and urgently provide those suffering in Gaza with the food they so desperately need. The Prime Minister set out how the UK will also be taking forward plans to work with partners such as Jordan to air drop aid and evacuate children requiring medical assistance.

They all agreed it would be vital to ensure robust plans are in place to turn an urgently needed ceasefire into lasting peace. They discussed their intention to work closely together on a plan, building on their collaboration to date, which would pave the way to a long-term solution and security in the region. They agreed that once this plan was worked up, they would seek to bring in other key partners, including in the region, to advance it.

Turning to Ukraine, the leaders agreed that there must be no let-up of pressure on Putin to come to the negotiating table. They said that it remains as important as ever to support Ukraine so that they are in the strongest possible position.

Finally, on Iran’s nuclear programme, the leaders agreed that unless Iran co-operated with the IAEA and returned to diplomacy, sanctions would be reinstated at the end of August.

The leaders agreed to stay in close touch.
Denton Medical Practice
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 Denton Medical Practice 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 Denton Medical Practice 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.
Funding allocations to training providers: 2024 to 2025
Source: gov.uk (2025-05-14)

Funding values for colleges, training organisations and employers with an adult skills fund, apprenticeship or advanced learner loan contract for 2024 to 2025.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Allocation / contract values data 2024 to 2025 (April 2025)

The funding year contract values provide maximum contract value information as at April 2025 for colleges, training organisations and employers that have a contract for 2024 to 2025. It excludes contract values where the agency is discussing current delivery performance.

Allocation / contract values data 2024 to 2025 (October 2024)

The funding year contract values provide maximum contract value information as at October 2024 for colleges, training organisations and employers that have a contract for 2024 to 2025. It excludes contract values where the agency is discussing current delivery performance.

Related information
- Funding allocations to training providers: 2023 to 2024 (https://www.gov.uk/government/publications/funding-allocations-to-training-providers-2023-to-2024) (previous year’s publication)
- Adult education and skills funding allocations (https://www.gov.uk/guidance/adult-education-and-skills-funding-allocations)
- Adult education and skills funding (https://www.gov.uk/government/collections/funding-allocations-and-performance-management-for-providers)
Historic rates for Air Passenger Duty
Source: gov.uk (2025-04-01)

Check which Air Passenger Duty rates apply for years earlier than the current year.

Air Passenger Duty rates for earlier years for flights starting from UK airports

Rates from 1 April 2024

Rates from 1 April 2023

Rates from 1 April 2022

Rates from 1 April 2021

Rates from 1 April 2020

Rates from 1 April 2019

Rates from 1 April 2018

Rates from 1 April 2017

From 1 April 2016

From 1 April 2015

Air Passenger Duty rates for flights originating in Northern Ireland

You do not pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:
- the passenger’s journey begins from an airport in Northern Ireland
- the first part of the journey is to a destination not in the UK or in band A
- that part of the journey is direct and does not connect elsewhere beforehand
You do not need to declare these flights. Instead you’ll need to give the relevant information on a quarterly basis in a separate spreadsheet to the Central Assurance Team.

Contact the Central Assurance Team by email (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/air-passenger-duty) if you think this applies to you.

You’ll still need to complete returns for domestic flights, band A flights and indirect flights to band B and C destinations.

Rates from 1 April 2024

Rates from 1 April 2023

Rates from 1 April 2022

Rates from 1 April 2021

Rates from 1 April 2020

Rates from 1 April 2019

Rates from 1 April 2018

Rates from 1 April 2017

From 1 April 2016

From 1 April 2015
Saga Group Plc
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 Saga Group Plc 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 Saga Group Plc 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:

promoting staff giving to Service charities

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss M Craig v Royal Mail Group Ltd: 1803822/2025
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Miss M Craig v Royal Mail Group Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68820b57f47abf78ca1d3606/1803822_Michelle_Craig_v_Royal_Mail_Group_Limited.pdf).
The Town and Country Planning (General Permitted Development) (England) (Amendment) Order 2025: impact assessments - RPC opinion (green-rated)
Source: gov.uk (2025-05-14)

Regulatory Policy Committee opinion of the Ministry of Housing, Communities and Local Government’s impact assessments (IA) in respect of the order

The order makes changes to the permitted development rights that support the installation and operation of off-street electric vehicle charging points (EVCPs), and of air source heat pumps (ASHPs) on or within the curtilage of a dwellinghouse or block of flats.

There are no, or no significant, additional burdens on business, charities or voluntary bodies because the amended permitted development rights are deregulatory in effect, reducing bureaucracy and planning costs. The main business impacts are: providing certain businesses with more flexibility to utilise the permitted development rights to install off-street EVCPs and the equipment to support the operation of electrical upstands in non-domestic car parks without a planning application, saving them time and money; and private sector landlords, who will have more flexibility to fit an ASHP without the submission of a planning application.

The legislation also benefits small or micro businesses, such as some private sector landlords, who will benefit from the increased flexibility to upgrade their housing stock; and car park operators; and will benefit, indirectly, ASHP and EVCP installers (which are often small or micro businesses), as the measures enable and facilitate the scale-up in installations and provide additional certainty in terms of the Government’s commitment to meeting net zero obligations.

The IAs set out sufficiently the assumptions, data, and calculations behind the estimates of impacts on business (-£36 million – combined) for both the EVCP and ASHP measures. The estimate assumes that savings to businesses from planning fees and noise assessment fees, and reduced time spent on applications, will outweigh the familiarisation costs of the new regulatory system. The IA provides a good cost-benefit analysis for each measure and a satisfactory consideration of wider impacts. It also includes a reasonable assessment of the impacts on small and micro businesses, describing the possible impacts on private landlords, planning agents and installers of ASHPs and EVCPs. Small and micro businesses are not exempt as they are expected to benefit from the measures. The IA includes, however, only a very limited monitoring and evaluation plan, which should be strengthened.

The two IAs that the opinion corresponds too, can be found here: https://www.legislation.gov.uk/ukia/2025/89/pdfs/ukia_20250089_en.pdf, https://www.legislation.gov.uk/ukia/2025/90/pdfs/ukia_20250090_en.pdf.
Restricted leave: caseworker guidance
Source: gov.uk (2025-08-27)

Immigration staff guidance on granting restricted leave.

UK Visas and Immigration guidance on how staff make decisions who should be granted restricted leave, how to consider the duration of leave to be granted and what, if any, conditions should be imposed.
Unsuitable operating site refused due to risk to vulnerable road users
Source: gov.uk (2025-08-15)

In a recent public inquiry, the Traffic Commissioner David Mullan refused to grant permission for a proposed operating centre for AJ Owens Builders Limited.

The inquiry, held at the end of May in Golborne, addressed concerns regarding the proposed centre in Liverpool. The application attracted a significant number of representations from local residents, as well as an objection from Liverpool City Council as a statutory objector.

Twenty representations were deemed to be duly made from the papers and were treated as valid representations on environmental grounds. The City Council’s objections were made on the basis of environmental concerns as well as road safety concerns.

Commissioner Mullan heard that DVSA site inspections (three in total) showed the site had become increasingly obstructed and unsafe for vehicle movement. Mitigation proposals such as the use of banksmen, directional entry/exit and noise suppression were found insufficient. Indeed, the site’s current layout and obstructions prevent safe vehicle movement in forward gear.

Mr Mullan said “The concerns with suitability of the site, as regards road safety, are made out. I am satisfied by the case made by the council that the installation of the mirrors by the applicant is an acceptance of an inherent road safety risk, and whilst I commend the applicant for taking some action to mitigate that risk, I have further regard to the Council’s evidence that the mirrors installed would not be suitable. I have regard to the sheer height of the fence/gates, and the challenge of any driver observing other road users, including vulnerable road users, when exiting. I have little confidence that the proposed use of banksmen would be acceptable. Mr. Owens told me in evidence that he already uses banksmen, but this had been challenged by the photographic evidence and further disproven by the DVSA report.”

The full written decision can be found here. (https://www.gov.uk/traffic-commissioner-regulatory-decisions/decision-for-aj-owens-builders-limited-oc2072041?cachebust=xx-xxxx-xxxx)

For any further details or enquiries, please contact:

Email : xxx@xxx.xx (mailto:xxx@xxx.xx)
Bodalwyn Guest House
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 Bodalwyn Guest House 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 Bodalwyn Guest House recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IHTM16122 - Reverter to settlor: in lifetime
Source: gov.uk (2025-04-07)


Under IHTA84/S53 (3) tax shall not be chargeable under IHTA84/S52 if the interest comes to an end during the settlor’s life and on the same occasion the property in which the interest subsisted reverts to the settlor.

The settlor must be living at the time the property reverts.

Where the interest in possession arose on or after 22 March 2006, S53(3) will only be relevant where it is a disabled person’s interest (IHTM42805 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42805)) or a transitional serial interest (IHTM16060 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16060)).

The property need not revert to the settlor absolutely - the exemption applies if the settlor takes an interest in possession, if:

the settlor became beneficially entitled to the interest before 22 March 2006, or

the settlor became beneficially entitled to the interest on or after 22 March 2006 and it is a disabled person’s interest or a transitional serial interest (IHTM16061 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16061)).

As in death cases (IHTM16121 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16121)) the relief is given if the settlor’s spouse or civil partner (IHTM11032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11032)), or where the settlor has died less than two years earlier, the settlor’s widow, widower or surviving civil partner becomes beneficially entitled to the settled property, and is a long-term UK resident (deaths on or after 6 April 2025) or was domiciled in the United Kingdom (deaths before 6 April 2025).

This relief does not apply if the settlor, spouse or civil partner [or, where relevant, the widow, widower or surviving civil partner] has acquired a reversion in the property for a consideration in money or money’s worth, or where the relief under IHTA84/S53 (3) or IHTA84/S53 (4) depends upon a reversion having been transferred into a settlement on or after 10 March 1981.

The termination of an interest qualifying for this relief from the IHTA84/S52 charge would otherwise be a potentially exempt transfer. If it were immediately chargeable under IHTA84/S52 it would be going to a non-interest in possession or non-qualifying interest in possession settlement and could not ‘revert’, on that event, to the settlor.

Pre-owned assets and reverter-to-settlor trusts

The reverter-to settlor exemptions in S53(3) and 53(4) will not apply where a person who is beneficially entitled to an interest in possession has made an election under the pre-owned assets (POA) legislation in Schedule 15 Finance Act 2004 that the POA income tax charge should not apply in connection with their interest (IHTM16121 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16121)).
AMSPAR
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 AMSPAR 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 AMSPAR recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs M Ramsden v Locala Community Partnerships C.I.C.: 6010264/2024
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Mrs M Ramsden v Locala Community Partnerships C.I.C.: 6010264/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68308b1da599d03a16bff4eb/Mrs_M_Ramsden_V_Locala_Community_Partnerships_C.I.C-6010264-2024-Judgment.pdf).
Nuclear Decommissioning Authority: Business Plan 2025 to 2028
Source: gov.uk (2025-06-05)

The NDA Business Plan sets out key activities and expected progress for all 17 of the NDA’s nuclear sites over the next 3 years.

We consulted on our draft Business Plan 2025 to 2028 (https://www.gov.uk/government/consultations/nuclear-decommissioning-authority-draft-business-plan-2025-to-2028-for-consultation) which:
- reflects the Strategy published in 2021
- sets out key activities and the progress the NDA expects across all its sites during the next 3 years, in line with the funding allocated by the Department for Energy, Security and Net Zero.
We seek to maintain progress and maximise value for money by focusing on the highest hazards, whilst ensuring that safe, secure and environmentally responsible site operations are maintained across our estate.
Miss S Brown v Cuerden Care: 6018070/2024
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Miss S Brown v Cuerden Care: 6018070/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6825caf1b2527e8de9b014ca/Miss_S_Brown_v_Cuerden_Care_6018070_2024___.pdf).
East Midlands Chamber of Commerce
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 East Midlands Chamber of Commerce 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr T Jalin v Fablink UK Ltd (In Administration): 1304576/2023
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in Mr T Jalin v Fablink UK Ltd (In Administration): xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690cc1f2b5e5a06aefd46b6d/Mr_T_Jalin_v_Fablink_UK_LTd__in_administration__1304576_-2023_-__Judgment.pdf).
M Arslan v Passive Tax Ltd: 6001378/2024
Source: gov.uk (2025-04-14)

Employment Tribunal decision.

Read the full decision in M Arslan v Passive Tax Ltd: 6001378/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/672b7d1440f7da695c921c3e/Muhammad_Arslan_v_Passive_Tax_Limited_6001378.2024_Default_Judgment.pdf).

Read the full decision in M Arslan v Passive Tax Ltd: 6001378/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67f77d16563cc9c84bacc445/Mr._M_Arslan_v_Passive_Tax_SO_Judgment.pdf).
Ms L Munro v D & G Seafoods Buckie Ltd: 4106761/2023 and Others
Source: gov.uk (2025-09-02)

Employment Tribunal decision.

Read the full decision in Ms L Munro v D & G Seafoods Buckie Ltd: 4106761/2023 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/6757122e7ec19a3516f79a82/4106761.2023___3_Others_-_Ms_L_Munro_v_D___G_Seafoods_Buckie_Ltd_-__Rule_21_Judgment.pdf).

Read the full decision in Ms L Munro v D & G Seafoods Buckie Ltd: 4106761/2023 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/68b1790dd723ba6f74dba7f9/4106761.2023___3_Others_Ms_L_Munro_v._D___G_Seafoods_Buckie_Ltd_Rule_21_Judgment.pdf).
MyHMCTS: How to apply for a family public law order
Source: gov.uk (2025-11-26)

Guides for local authorities or their solicitors using MyHMCTS to make a family public law order application.

Use these guides to help with a family public law application using the MyHMCTS online service. You can you this service to apply for:
- care orders and interim care orders
- supervision orders and interim supervision orders
- emergency protection orders
- other orders under Part 4 of the Children Act 1989
If you a respondent’s legal representative, read our guidance on how to respond to a family public law order application (https://www.gov.uk/government/publications/myhmcts-how-to-respond-to-a-family-public-law-order-application).

If you are an intermediary, you cannot access MyHMCTS. The local authority will send you any court documents directly as required.

Before you start

Before you start, you might want to read the following MyHMCTS guidance:
- how to create a MyHMCTS organisation account (https://www.gov.uk/guidance/register-for-myhmcts-online-case-management-for-professionals) – for example, to create, manage, submit and pay for online cases
- how to complete administration tasks (https://www.gov.uk/government/publications/myhmcts-how-to-complete-case-administration-tasks) – for example, sharing a case, assigning a case and filing a notice of change or acting
Flat 31 Connaught Mansions, Prince of Wales Drive, London, SW11 4SA: LON/00BJ/F77/2025/0097
Source: gov.uk (2025-07-15)

Residential Property Tribunal Decision of R Waterhouse FRICS and L Packer on Date 16 June 2025

Read the full decision in CC Flat 31 Connaught Mansions London SW1 4SA Fair Rents Draft Decision Form (https://assets.publishing.service.gov.uk/media/6864f267b466cce1bb121b28/CC__Flat_31_Connaught_Mansions_London_SW1_4SA_Fair_Rents_Draft_Decision_Form.pdf). Read the full decision in C 250616 Flat 31 Connaught Mansions London SW11 4SA Summary Reasons Fair Rent (https://assets.publishing.service.gov.uk/media/6864f2bab466cce1bb121b2b/C_250616_Flat_31_Connaught_Mansions_London_SW11_4SA_Summary_Reasons_Fair_Rent.pdf).
UN Human Rights Council 59: UK Statement on the Situation of Human Rights in the Bolivarian Republic of Venezuela
Source: gov.uk (2025-06-27)

UK Statement for the Interactive Dialogue on the High Commissioner's Report on the Situation of Human Rights in the Bolivarian Republic of Venezuela. Delivered by the UK's Human Rights Ambassador, Eleanor Sanders.

Thank you, Mr Vice President.

Nearly a year has passed since the July 2024 presidential elections, yet instead of transparency, Venezuelan authorities have deepened repression. An alarming cycle of human rights violations continues to take place.

Over 900 Venezuelans remain arbitrarily detained, with reports of enforced disappearances targeting opposition members, human rights defenders and the independent media. Many detainees are held incommunicado, denied access to legal counsel and subjected to due process violations. The justice system, far from protecting victims, has become a tool of repression. Civil society has been stifled, worsened by the so-called ‘anti-NGO’ law, which undermines the ability of organisations to operate freely.

The UK strongly condemns the continued erosion of human rights and calls for an immediate end to the repression.

We commend the OHCHR’s vital work. We remain deeply concerned by the limited return of its office in Venezuela. Now more than ever, its presence in Caracas is essential: to monitor the worsening human rights situation, ensure accountability, and uphold fundamental freedoms.

We are keen to hear any assessment the OHCHR has made of the impact of arbitrary detentions and enforced disappearances on families in Venezuela, especially on women and girls.

Thank you.
Miss K Symons and Others v Heartlands Trust (In Creditors Voluntary Liquidation): 1400636/2024 and Others
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Miss K Symons and Others v Heartlands Trust (In Creditors Voluntary Liquidation): 1400636/2024 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/678640f5c6428e013188175b/Miss_K_Symons_-vs-_Heartlands_Trust__In_Creditors_Voluntary_Liquidation__-_1400636.2024_-_Rule_21_Judgment.pdf).

Read the full decision in Miss K Symons and Others v Heartlands Trust (In Creditors Voluntary Liquidation): 1400636/2024 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67863fb3f0528401055d238f/Miss_K_Symons_and_13_Others_-vs-_Heartlands_Trust__In_Creditors_Voluntary_Liquidation__-_1400636.2024___13_Others_-_APA_Judgment.pdf).