theodi/ndl-core-corpus huggingface dataset:
Halifax Fan 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 Halifax Fan 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 Halifax Fan Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss E Proudfoot v Castlefield Hospitality Ltd: 6012123/2025
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Miss E Proudfoot v Castlefield Hospitality Ltd: 6012123/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68d5077a9ce370a7e0a0fc98/Miss_E_Proudfoot_v_Castlefield_Hospitality_Limited_-_6012123_2025_-_Judgment.pdf).
Machinery investment on farms in England
Source: gov.uk (2025-05-01)

Machinery investment on farms in England statistics sourced from the Farm Business Survey.

This release provides estimates of machinery investment made by farmers in England. The results are sourced from the Farm Business Survey and cover a broad range of expenditure from office and irrigation equipment to tractors and combine harvesters.

Defra statistics: Farm Business Survey

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

You can also contact us via X: https://x.com/DefraStats
Government grants data and statistics
Source: gov.uk (2025-03-26)

This page contains data and reports on government grant spending by financial year.

The government puts transparency and accountability (https://www.gov.uk/government/government-efficiency-transparency-and-accountability) at the heart of how it does business, and publishing data is key to this.

The Cabinet Office is continuing to help departments, to ensure that grant making, across government, is more efficient and effective.

The government has developed a database, the Government Grants Information System (https://grantshub.civilservice.gov.uk/DataSolutionLogin) (GGIS), to capture information about grant funding across the whole of government.

As part of the transparency agenda, the Government Grants Management Function (GGMF) collates and publishes the Government grants register to show how public funds are spent through the grants funding mechanism by all government departments and arm’s length bodies (ALBs). The Government grants register is the most comprehensive view of grant spending across government.

The Government grants register is released annually in March.
Mrs A Jenkins v National Trust for Places of Historic Interest or Natural Beauty: 2409256/2023
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mrs A Jenkins v National Trust for Places of Historic Interest or Natural Beauty: 2409256/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e26b11c6194abe97358d28/Mrs_A_Jenkins_v_National_Trust_for_Places_of_Historic_Interest_or_Natural_Beauty_-_2409256_2023.pdf).
Ms Y-C Cheng v Taipei Representative Office in the UK, Edinburgh Office: 8000950/2024
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Ms Y-C Cheng v Taipei Representative Office in the UK, Edinburgh Office: 8000950/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67f3e1ca53505b2ca44eff27/8000950.2024_-_Ms_Yu-Chieh_Cheng_v_Taipei_Representative_Office_in_the_UK__Edinburgh_Office_-_Judgment_Issued_xx-xxxx-xxxx.pdf).
Malvern Optical 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 Malvern Optical 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 Malvern Optical Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Charities
We also pledge the following:

Offering support through donations or sponsorship to our local cadet units, either in our local communities or local schools, where possible. Offering support to charity organisations that support ex-service personnel and their families.

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.
RFIG30700 - Residence for tax years before 2013-14: liability to UK tax: contents
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards
Entry Group 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 Entry Group 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 Entry Group 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:

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 T Shearer v Glasgow City Council and Cordia (Services) LLP: 4104777/2019
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mrs T Shearer v Glasgow City Council and Cordia (Services) LLP: 4104777/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67f7db216812c7adcf513ef9/Mrs_T_Shearer_v_Glasgow_City_Council___Cordia_Services_LLP_-_4104777.2019_-_Judgment.pdf).
Aprite (GB) Limited T/A West Way Nissan
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 Aprite (GB) Limited T/A West Way Nissan 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 Aprite (GB) Limited T/A West Way Nissan 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:

-Offering work experience opportunities for the armed forces community and their families -Offering up to 2 weeks paid leave for training

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 N Deans v RBL Law Ltd and others: 2201293/2020
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr N Deans v RBL Law Ltd and others: 2201293/2020 - Preliminary (https://assets.publishing.service.gov.uk/media/63e0cc838fa8f50e8a6bdf85/Noel_Deans_v_Rosenblatt_Law_Limited.pdf).

Read the full decision in Mr N Deans v RBL Law Ltd and others: 2201293/2020 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67ff994e393a986ec5cf8e19/N_Deans_v_1_RBL_Law_Limited_2_Nicola_Foulston_3_Ian_Rosenblatt_4_Anthony_Field_2201293.2020.pdf).
Allied International Risk 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 Allied International Risk 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 Allied International Risk Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
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 D P Rodriguez v Richards Events & Recruitment Services Ltd: 3304761/2024
Source: gov.uk (2025-02-11)

Employment Tribunal decision.

Read the full decision in Mr D P Rodriguez v Richards Events & Recruitment Services Ltd: 3304761/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67a23450039d059a1fe5fe7d/Mr_D_P_Rodriguez_v_Richards_Events___Recruitment_Services_Ltd_3304761-2024_judgment_and_reasons.pdf).
Meadow View Solar Farm overhead line, S37 consent, Electricity Act 1989
Source: gov.uk (2025-06-25)

Screening decision to erect 1 new 80-metre span of 132kV overhead line, connecting a solar farm connection point gantry to an existing 132kV tower.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

26 June 2025

Location

Meadow View Solar FarmLichfield

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Recruit 2 You
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 Recruit 2 You 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 Recruit 2 You recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Forestry Commission agent authority form
Source: gov.uk (2025-02-06)

Use this form to tell the Forestry Commission that you give an agent or representative authority to submit an application or manage an agreement on your behalf.

Use this form to:
- authorise an agent to act on your behalf for a funding application, or manage an agreement
- tell us you have a new agent
- make changes to an existing form
You can submit this form if an agent is acting on your behalf for the following grants and agreements:
- open Forestry Commission grants (excluding Countryside Stewardship)
- felling licence applications
- woodland management plans
- legacy schemes, such as Farm Woodland Premium Scheme (FWPS), England Woodland Grant Scheme (EWGS), Farm Woodland Scheme (FWS) and Woodland Carbon Fund (WCF)
Do not use this form for:
- Countryside Stewardship applications: see update agent permissions in the Rural Payments service (https://www.gov.uk/guidance/rural-payments-service-give-or-update-permissions)
- Rural Payments permissions: see update your details in the Rural Payments service (https://www.gov.uk/guidance/update-personal-and-business-details-in-the-rural-payments-service)
It is your responsibility to tell us if your agent has changed or is no longer acting on your behalf.

How to complete this form

Both you and your agent must sign this form.

You can sign this form using electronic or handwritten signatures:

Electronic

To sign the form electronically:

1). Complete the form without a signature and date. 2). Email it to xxx@xxx.xx (mailto:xxx@xxx.xx). 3). We will email you a link to sign an online version of the form.

Handwritten

If you’re signing by hand, you can either:

post the completed form to the operational delivery team hub (https://www.gov.uk/government/organisations/forestry-commission/about/access-and-opening#odt) for your region

email a scanned copy of the form (PDF or JPEG) to the operational delivery team hub (https://www.gov.uk/government/organisations/forestry-commission/about/access-and-opening#odt) for your region
Patents Formalities manual
Source: gov.uk (2025-01-22)

Guidance on the procedures the Intellectual Property Office follows when examining the formalities of patent applications.

This manual provides detailed guidance practice and procedures we follow in formalities examination of patent applications under the Patents Act 1977 and associated rules. It covers UK patent applications and the national phase of Patent Co-operation Treaty applications.
K Hofberg v Savour Bakery Cafe & Patisserie Ltd: 2500534/2025
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in K Hofberg v Savour Bakery Cafe & Patisserie Ltd: 2500534/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68bebbb792fb36a072da1c89/Mr_K_Hofberg_v_Savour_Bakery_Cafe_and_Patisserie_Limited_-_2500534-2025_-_Judgment.pdf).
119 Forest Road, London E17 6HF: LON/00BH/OCE/2024/0037
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Judge Tagliavini & Mr Kevin Ridgeway MRICS
 on 22nd July 2025

Read the full decision in 119 Forest Road, London E17 6HF: LON/00BH/OCE/2024/0037 (https://assets.publishing.service.gov.uk/media/6880cbe86a7ea0e1ce1d3543/119_Forest_Road.pdf). Read the GFF Valuation in 119 Forest Road, London E17 6HF: LON/00BH/OCE/2024/0037 (https://assets.publishing.service.gov.uk/media/6880cc1bf47abf78ca1d3544/GFF_119_Forest_Road_Enfranchisement.pdf). Read the FFF Valuation in 119 Forest Road, London E17 6HF: LON/00BH/OCE/2024/0037 (https://assets.publishing.service.gov.uk/media/6880cc059fab8e2e86160f2f/FFF_119_Forest_Road_Enfranchisement.pdf).
Mr I Woolf v The Hairy Fig Ltd: 6011188/2024
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr I Woolf v The Hairy Fig Ltd: 6011188/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67dd39270114b0b86e59f3fe/Mr_I_Woolf_V_The_Hairy_Fig_Ltd-6011188-2024-Judgment.pdf).
EXPP6130 - General examination: guidance on offence action
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

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A Aldridge v Warwick Square Developments Ltd: 2305322/2024
Source: gov.uk (2025-07-15)

Employment Tribunal decision.

Read the full decision in A Aldridge v Warwick Square Developments Ltd: 2305322/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/6870d332a08d3a3ca3b67a8e/Angus_Aldridge_v_Warwick_Square_Developments_Ltd_2305322-2024_Judgment_23-06-2025.pdf).
INTM600460 - Transfer of assets abroad: General conditions: The individual
Source: gov.uk (2025-04-07)


The transfer of assets provisions result in a charge to income tax for individuals only. In order to be chargeable under either the income or benefits charge for periods up to 5 April 2013, the individual must have been ordinarily resident in the UK for the tax year of charge. For periods from 6 April 2013, the individual must be resident in the UK in the tax year of charge.

It will be necessary to look in more detail at the individual in the context of the separate income and benefits charges. But in each instance the provisions are concerned with the individual who is potentially subject to the tax charge for the particular tax year.

For the purposes of the transfer of assets provisions, references throughout the legislation to an ‘individual’ include their spouse or civil partner (ITA07/S714(4)). This widespread definition was first introduced before the advent of Independent Taxation and at a time when husbands and wives were broadly considered as one for tax purposes. It is important to consider what this wide definition of an individual means in the context of the provisions.

In general (unless there are wider arrangements), HMRC will not use the transfer of assets legislation to charge tax on one spouse or civil partner in respect of the income arising to the other, where that spouse or civil partner has made a transfer of assets but is, for example, outside the charge because they are a non-resident.

In effect the general approach will be to apply the word individual (where the individual has a spouse or civil partner) in a way that is consistent with the individual who has the power to enjoy income of a person abroad, entitlement to a capital sum, or who receives a benefit as a result of relevant transactions. But it may be equally valid in this context to use the term in a way that is consistent with an individual who, by means of relevant transactions, seeks to avoid a liability to income tax.

Where spouses or civil partners are in some way connected with relevant transactions and the results of such transactions, regard will be had to the particular facts where the extended meaning of individual may impact upon the potential charge.

Example

Mrs A is non-UK resident. She is married to Mr A, who is UK resident.

Mrs A has owned foreign investments for a number of years and she decides to transfer these investments to an offshore company in exchange for shares in the offshore company. Mrs A is non-UK resident and she is therefore outside the scope of ITA07/S720 in respect of the offshore company's income.

As the relevant transfer is not part of a wider arrangement and Mr A does not have the power to enjoy the income of the offshore company, HMRC would not seek to assess him under ITA07/S720 as the spouse of Mrs A.
DSIT evaluation strategy
Source: gov.uk (2025-02-11)

How the department will embed evaluation to ensure policies and programs are driven by evidence and continuous improvement.

This strategy outlines the Department for Science, Innovation and Technology’s (DSIT) vision to make evaluation integral to our policy development and decision-making.

To achieve this vision, there are 3 core objectives:
- effective evaluation governance
- robust and innovative methodologies
- improved evaluation dissemination and use
This is DSIT’s first evaluation strategy. It outlines an ambitious plan for delivering a demonstrable change in how DSIT plans, implements, and learns from evaluation activity.
C Pugh v Swindon Borough Council: 1405576/2023
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in C Pugh v Swindon Borough Council: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/681b7bebe26cd2f713d87053/Christopher_Pugh_-vs-_Swindon_Borough_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Holiday activities and food programme
Source: gov.uk (2025-03-10)

Information for local authorities that will receive funding to support disadvantaged children during the Easter, summer and Christmas holidays.

The holiday activities and food programme will provide grant funding to local authorities to co-ordinate free holiday provision for eligible children.

This guidance for local authorities explains:
- the aims and objectives of the programme
- what the funding covers
- how the funding will be allocated
The grant determination letter:
- sets out payments for the financial year
- includes supporting guidance outlining how we intend local authorities to use the funding
The Secretary of State for Education makes grant determinations under section 31 of the Local Government Act 2003 (http://www.legislation.gov.uk/ukpga/2003/26).
UK lending to national governments
Source: gov.uk (2025-08-13)

The UK publishes information on its sovereign lending in line with the G20 Operational Guidelines for Sustainable Financing.

Information sharing by creditors is a crucial component of promoting debt sustainability. The UK, as a creditor to other national governments, is committed to adhering to the highest standards of debt transparency.

Under its G7 Presidency in 2021, the UK and other G7 countries committed (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/991640/FMCBGs_communique_-_5_June.pdf) to publishing their creditor portfolios on a loan-by-loan basis for future direct lending. This is in line with best practice in sovereign lending information-sharing and transparency practice as outlined in the G20 Operational Guidelines for Sustainable Financing (https://www.bundesfinanzministerium.de/Content/EN/Standardartikel/Topics/world/G7-G20/G20-Documents/g20-operational-guidelines-for-sustainable-financing.pdf?__blob=publicationFile&v=1) (OGSF).

The aim of these guidelines is to “enhance access to sound financing for development while ensuring that sovereign debt remains on a sustainable path by fostering information sharing and cooperation among borrowers, creditors and international financial institutions, as well as learning through capacity building.”

In line with the G20 OGSF, the UK publishes quarterly updates on any new issued and effective sovereign direct lending, sovereign called guarantees and Paris Club restructuring agreements.

The UK also publishes its stock of sovereign exposure with data aggregated on a country-by-country basis, covering:
- debts arising from direct sovereign lending
- Paris Club debt restructuring agreements
- called guarantees under buyer credit agreements underwritten by UK Export Finance
- historical DFID bilateral lending administered by the World Bank’s International Development Association
National Risk Register 2025
Source: gov.uk (2025-01-16)

The National Risk Register outlines the most serious risks facing the United Kingdom

The National Risk Register (NRR) is the external version of the National Security Risk Assessment (NSRA), which is the government’s assessment of the most serious risks facing the UK. It provides the government’s updated assessment of the likelihood and potential impact of a broad range of risks that may directly affect the UK and its interests.

The NRR is aimed at risk and resilience practitioners, including businesses and voluntary and community sector organisations. Information for individuals, households and communities on preparing for emergencies can be found on GOV.UK/Prepare (http://gov.uk/prepare)

The NSRA now operates as a dynamic assessment process, with risks reassessed on a more regular basis to reflect the changing risk landscape. This version of the National Risk Register is the first to align with that dynamic process, drawing from the latest risk information available.
EEE Build 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 EEE Build 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 EEE Build 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- 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.
Register a lasting power of attorney
Source: gov.uk (2025-11-17)

Forms and guidance to register a lasting power of attorney (LPA) made using forms LP PA, LP PW, LPA114 or LPA117.

You can use these forms to apply to register:
- a lasting power of attorney (LPA) made on forms LP PA or LP PW signed and dated correctly before 1 April 2011
- an LPA made on forms LPA114 or LPA117 signed and dated correctly before 1 January 2016
You can also:
- let people know about your application
- apply to pay a reduced fee if the donor has a low income
Use the LP2 form if the LPA you want to register was made using an LPA114, LPA117, LP PA or LP PW. The LP13 guide explains how to apply.

You can download the guide and forms individually or as a complete pack of documents.

Sign your completed LPA form and send it to OPG:

Office of the Public GuardianPO Box 16185BirminghamB2 2WH

If these forms weren’t signed and dated before the correct date, you’ll need to create a new LPA.

You can use the LPA online service (https://www.lastingpowerofattorney.service.gov.uk/home), or the LP1F or LP1H forms (https://www.gov.uk/government/publications/make-a-lasting-power-of-attorney).

You can email xxx@xxx.xx (mailto:xxx@xxx.xx) to get a document in large print. Include your address and the title of the document.

Make a copy of a registered lasting power of attorney (LPA)

You can make a copy of your LPA (https://www.gov.uk/power-of-attorney/certify) and confirm it is genuine by ‘certifying’ it, if you’re still able to make your own decisions.

Alternatively, we can send you an office copy of a registered LPA. The fee is £35. You can order an office copy by calling the Office Copies team.

OPG Office Copies teamTelephone: 0300 456 0300Monday to Friday, 9.30am to 3.30pm(closed 11:00-12:00 on Wednesdays).Calling from outside the UK: +44 (0)203 518 9639Relay UK (if you cannot hear or speak on the phone): 18001 0300 123 1300

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

Personal information

The Office of the Public Guardian (OPG) is committed to the responsible handling and security of your personal information.

Your privacy is important to us and protected in law by the General Data Protection Regulation (GDPR) and the Data Protection Act 2018 (DPA).

Find out how OPG uses your personal information (https://www.gov.uk/government/organisations/office-of-the-public-guardian/about/personal-information-charter)
Miss D L Oliver v Cera Care Carers Ltd: 2407359/2024
Source: gov.uk (2025-07-04)

Employment Tribunal decision.

Read the full decision in Miss D L Oliver v Cera Care Carers Ltd: 2407359/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6863d57bb466cce1bb121ac4/Miss_DL_Oliver_v_Cera_Care_Carers_Ltd_-_2407359_2024_-_Judgment.pdf).
RFIG30350 - Residence for tax years before 2013-14: coming to the United Kingdom: residence status if individual was not ordinarily resident before arrival
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.

If the individual was not ordinarily resident in the UK, they will need to check the following:

1 - If all of the following circumstances apply and the individual has come to work in the part of the UK sector of the Continental Shelf outside UK territorial waters:
- the individual has lived abroad for at least 4 complete tax years
- all visits to the UK totalled less than 364 days
- visits in any one tax year total less than 183 days
the individual will be resident in the UK (refer to RFIG30360 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30360) and RFIG30400 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30400)).

2 - If they have not come to work on the UK Continental Shelf, the individual has come to the UK for one or more of the following reasons:
- permanent residence
- to remain indefinitely
- to remain for 2 years or more
And they fulfil one of the following conditions during the year of arrival:
- owns accommodation
- has accommodation on a lease of 3 years or more.
Checks will need to be made to see whether the individual is in the UK for 183 days or more in the tax year. If they are the individual will be UK resident for the year of their arrival. If they are not in the UK for 183 days or more the individual will not be UK resident in the year of arrival. (Refer to RFIG30360 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30360), RFIG30400 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30400), also RFIG30410 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30410) (for employees), or RFIG30420 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30420) (for non-employees)).

If the time the individual intends to spend outside the UK, in each year of their stay is less than 50%, they will be UK resident from the date of arrival (refer to RFIG30400 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30400) and RFIG30380 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30380)).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Department for Business and Trade Iran
Source: gov.uk (2025-07-16)

DBT provides trade and investment services and practical support. We help UK companies succeed in Iran, and Iranian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Iran.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Iran from the UK

UK companies can increase their sales, growth and stability by selling to Iran.

Our export guide to Iran (https://www.gov.uk/government/publications/exporting-to-iran) provides essential information for new and established exporters.

On Business.gov.uk, DBT provides:
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Iran

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).

Arms embargo and other restrictions on Iran

Details of any arms embargoes, trade control restrictions, defence export policies and restrictions on terrorist organisations (https://www.gov.uk/guidance/current-arms-embargoes-and-other-restrictions) which may apply to Iran.

Financial sanctions on Iran

Information on any financial sanctions imposed in the UK towards Iran (https://www.gov.uk/government/collections/financial-sanctions-regime-specific-consolidated-lists-and-releases).