theodi/ndl-core-corpus huggingface dataset:
IHTM04262 - Holdings in Open Ended Investment Companies (OEICs) and Authorised Unit Trusts (AUTs)
Source: gov.uk (2025-04-07)


Holdings in Open Ended Investment Companies (OEICs) and Authorised Unit Trusts (AUTs) are excluded property (IHTM27211 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27211)) if they are held by an individual who is not long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)).

Where the occasion of charge occurred on or after 16 October 2002 but before 6 April 2025 OEICs and AUTs were excluded property if they were held by an individual who was not domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) in the UK.

An Authorised Unit Trust is defined in IHTA84/S272 as ‘a scheme which is a unit trust scheme for the purposes of the Income Tax Acts (ITA07/S1007) and in the case of which an order under Financial Services and Markets Act 2000/S243 is in force’

Open Ended Investment Companies are defined in IHTA84/S272 as ‘an open-ended investment company within the meaning given by Financial Services and Markets Act 2000/S236 which is incorporated in the United Kingdom

Where OEICs and AUTs are comprised in a settlement, they are excluded property at times when the settlor is not a long-term UK resident.

If the settlor dies on or after 6 April 2025, OEICs and AUTs will be excluded property if the settlor was not a long-term UK resident at their death.

If the settlor dies before 6 April 2025, OEICs and AUTs will be excluded property if they became comprised in a settlement at a time when the settlor was not domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) in the UK.

There is no exit charge where property comprised in a settlement ceases to be relevant property because it is invested in OEICs or AUTs IHTA84/S65(7A)

Any case where the transfer concerns property held in a relevant property trust where:

it is comprised in the trust when the settlor is not long-term UK resident (on or after 6 April 2025) or became comprised in the trust when the settlor was domiciled outside the UK (before 6 April 2025), and

the trust disposes of UK situs (IHTM27071 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27071)) assets and also acquires AUTs / OEICs

must be referred to Technical.

There is further relevant guidance on foreign property, excluded from Inheritance Tax at IHTM27211 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27211).
Fering Technologies 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 Fering Technologies 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 Fering Technologies 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:

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.
Rhys Dobbs Tree Services 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 Rhys Dobbs Tree Services 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 Rhys Dobbs Tree Services 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DfE and ESFA funding agreements and contracts
Source: gov.uk (2025-05-20)

Template funding agreements and contracts from Department for Education and Education and Skills Funding Agency.

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 these agreements and contracts.

For previous versions of ESFA’s grant funding agreements and contracts not listed on this page, please access these on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240411184750/https:/www.gov.uk/government/collections/esfa-funding-agreements-and-contracts).

Overview

Department for Education (DfE) and Education and Skills Funding Agency (ESFA) have a funding agreement or contract in place for each of the education and training providers it funds. The terms of the agreement or contract vary according to the type of education and/or training provision and the legal status of the entity.

This page contains grant funding agreements and contracts that DfE and ESFA have issued to providers (excluding academies).

The grant agreement/contract sets out:
- the obligations of the education and training provider in return for receiving public funding from DfE or ESFA
- the circumstances in which DfE or ESFA will take intervention action in the event of educational, financial or other failure of the provider
Academies

You can find model agreements for academies on the following pages:
- academy and free school funding agreement: single academy trust (https://www.gov.uk/government/publications/academy-and-free-school-funding-agreements-single-academy-trust)
- academy and free school funding agreement: multi-academy trust (https://www.gov.uk/government/publications/academy-and-free-school-funding-agreements-multi-academy-trust)
- academy and free school funding agreement: multi-academy master (https://www.gov.uk/government/publications/academy-and-free-school-multi-model-master-funding-agreement)
Contract framework

We rolled out a new contract framework from May 2019.

To see what is included in the framework, including the main terms and conditions and each of the schedules, please watch our contract framework overview (https://www.youtube.com/watch?v=vCDqm8kUSpQ&) and contract data (https://youtu.be/qeFiykfd-2Q) videos.
Notifications of unsafe and noncompliant products
Source: gov.uk (2025-03-18)

Information on how market surveillance authorities should notify products that pose a risk to the health and safety of consumers and / or are noncompliant.

This guide was converted to HTML format for accessibility reasons on 18 March 2025 and replaces the previous PDF document. It was also updated in relation to the implementation in December 2024 of Regulation 988/2023 on General Product Safety, and the increase in reporting in respect of Northern Ireland.

This guidance specifies how market surveillance authorities must use the Product Safety Database (PSD) to report unsafe and noncompliant products.

Access the PSD. (https://www.product-safety-database.service.gov.uk)

If you require any support in using the PSD, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Read information on serious undesirable effect (SUE) and safeguarding notifications for cosmetics. (https://www.gov.uk/guidance/sue-and-safeguarding-notifications-for-cosmetics)
Cluttons 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 Cluttons 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 Cluttons 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 Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Use of the Covenant logos in our communications and marketing.

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 A Narasingam v S Knight: 6006954/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Miss A Narasingam v S Knight: 6006954/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67e29b6374e40de685195b24/Miss_A_Narasingam_-_v_-_Simone_Knight___6006954-2024_-_Judgment.pdf).
Reported road casualties Great Britain: involving driving for work
Source: gov.uk (2025-09-24)

Estimates of the number of collisions involving at least one driver who is driving for work, based on the journey purpose recorded within STATS19 or assumptions based on vehicle type.

This report presents the Department for Transport’s analysis of road collisions recorded in STATS19 where at least one driver was driving for work.

It builds on previous research by University College London (UCL), using a methodology that reclassifies vehicles and casualties based on journey purpose and vehicle type.

This represents an initial attempt to improve on what is recorded in the journey purpose category in STATS19, with some reasonable assumptions. However, further work to explore additional assumptions is possible and it is hoped to develop this analysis further.

Any comments are welcome via the contact details below.

Contact details

Road safety statistics

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr J Sanders v Beamish Hall Ltd: 6010821/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Mr J Sanders v Beamish Hall Ltd: 6010821/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/678a65189752f24aa15735b6/Mr_J_Sanders_v_Beamish_Hall_Limited_6010821-2024_Judgment.pdf).
Mr P Wilson v Rhenus Warehousing Solutions Ltd: 1311313/2024
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Mr P Wilson v Rhenus Warehousing Solutions Ltd: 1311313/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68aeffd7bceafd8d0d96a221/Mr_P_Wilson_v_Rhenus_Warehousing_Solutions_Limited_-_Judgment_-_1311313.2024.pdf).
General release to free circulation
Source: gov.uk (2025-04-30)

Information on general release to free circulation.

General release to free circulation is a UK customs policy that has no specific legislation. It is simply a facilitation that can be given to inward processing importers that have a proven history of compliance. So, it is not a right, but something HMRC can offer based on trust that the grantee can meet the requirements specified in the authorisation letter.

The facilitation enables the authorised party to release IP goods to free circulation at any time within the Bill of Discharge reporting period without having to account for those goods via a declaration until the day the BOD is due. For example HMRC expectation is that importers will have made a declaration to Free Circulation and recorded this on the BOD by the date on which the BOD is due.
AAIB investigation to Extra EA-200, G-EEEK
Source: gov.uk (2025-03-06)

Aircraft struck the ground during low level aerobatics, Spanhoe Airfield, Northamptonshire, 13 July 2024

After flying to Spanhoe Airfield, Northamptonshire, the pilot of G-EEEK pitched the aircraft into a vertical climb and completed a manoeuvre from which the aircraft entered an upright flat spin to the left. The aircraft was not recovered before it struck the ground, and the pilot was fatally injured.

The investigation was unable to establish why the pilot flew such manoeuvres, unapproved and at low level. It was not possible to exclude a control restriction or a pilot incapacitation for the lack of sufficient recovery before the aircraft struck the ground.

Download report:

Extra EA-200, G-EEEK 04-25 (https://assets.publishing.service.gov.uk/media/67bd889944ceb49381213bee/Extra_EA-200_G-EEEK_04-25.pdf)

Download glossary of abbreviations:

Glossary of Abbreviations (https://assets.publishing.service.gov.uk/media/67bd88b3b0d253f92e213bee/Abbreviations.pdf)
The Worshipful Company of Farmers
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 The Worshipful Company of Farmers 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 The Worshipful Company of Farmers 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
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.
About us
Source: gov.uk (2025-10-27)

Skills England works with partners to create better skills for better jobs, enabling growth and opportunity.

Skills England builds our nation’s world-class skills, supporting the growth (https://www.gov.uk/missions/economic-growth) and opportunity (https://www.gov.uk/missions/opportunity) missions.

We help businesses to boost their workforce and get more people into skilled jobs faster, enabling our nation to prosper.

To drive forward the Plan for Change (https://www.gov.uk/missions) and industrial strategy (https://www.gov.uk/government/consultations/invest-2035-the-uks-modern-industrial-strategy/invest-2035-the-uks-modern-industrial-strategy), Skills England identifies skills gaps in the economy and uses this insight to improve provision so that people and businesses can access the right training to connect people to jobs.

Working across government, Skills England ensures both young people and adults have clear education and training pathways.

Skills England supports employers to equip their domestic workforce with the skills they need.

Responsibilities

We are responsible for:
- working across government to provide the authoritative voice on current and future skills needs in order to inform the government’s mission to kickstart economic growth (https://www.gov.uk/missions/economic-growth)
- working with employers to support investment in skills
- publishing sector skills assessments with analysis of needs
- co-creating and refining a set of education and training products with employers and other partners, including occupational standards, apprenticeships and technical qualifications
- advising the Department for Work and Pensions (https://www.gov.uk/government/organisations/department-for-work-pensions) (DWP) on how to best shape the growth and skills offer
- participating in the Labour Market Evidence Group (LMEG) to gather and share evidence about the state of the workforce, focusing on sectors which rely on high levels of immigration
- working with local and regional partners to use data and insight, including their local skills improvement plans, to develop solutions for tackling local labour market challenges and responding to national priorities
Priorities

Our priorities are:
- understanding our nation’s skills needs and improving our skills offer
- simplifying access to skills to boost economic growth
- mobilising employers and other partners to co-create solutions to meet national, regional and local skills needs
Who we are

We are an executive agency of DWP.

Our staff are based at offices in Coventry, Darlington, London and a number of other locations throughout England.

Our key stakeholders are:
- industry and employers
- regional partners
- training providers
- awarding bodies
- trade unions and industrial bodies
- other government departments
- devolved administrations
IFM22065 - Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions (CTA2010/S531)
Source: gov.uk (2025-04-17)


The Balance of business conditions relate to the ratio of property rental business to other business carried on by the company or group, as set out in CTA2010/S531. The aim of this rule is to ensure the focus of the UK REIT is on holding and managing property, whilst recognising that some amount of other types of assets will be held and other types of income or activity will take place as part of the efficient management of the property rental business. There is however no restriction on the types of assets or other activity undertaken by the UK REIT.

For each accounting period, 75% of the REIT’s activities by reference to profits (Balance of business Condition A - see IFM22070 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22070)) and (at the beginning of the period) to asset values (Balance of business Condition B - see IFM22075 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22075)) must relate to property rental business.

'Property rental business’ is the property rental business (IFM21020 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm21020)) of the REIT that meets the Property rental business Conditions in CTA 2010/S529 (IFM22020 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22020)).

Failure to meet either of these Balance of business conditions can result in the company or group leaving the regime. If the breach is minor, the company or group may be able to remain in the regime – see IFM27005 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm27005).

Group REITs

For a Group REIT, the conditions are applied at the group level. The profits condition must be met in respect of each accounting period of the principal company of the group. The asset condition must be met at the beginning of each accounting period of the principal company of the group following election into the regime. The values to be used are based on figures shown in the financial statements for the group’s property rental business and the group’s residual business (see IFM22300 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22300)). This means that it is the worldwide assets and profits that are considered in the balance of business tests. The property rental business of foreign subsidiaries includes those businesses that fall within the REIT definition of property rental businesses.

For REITs with interests in a joint venture in respect of which a joint venture notice is in effect, the Joint Venture Company/group of companies also has to meet the balance of business tests. The balance of business profits and assets tests are applied to a REITs interest in a joint venture by CTA2010/S591.
Glastonbury Thorn School: 2  October 2025
Source: gov.uk (2025-10-01)

The schools adjudicator’s admission variation decision about Glastonbury Thorn School.

Decision reference: VAR2633

Type of decision: variation to admission arrangements – approved

School type: foundation

School phase: primary

Local authority: Milton Keynes City Council

Admission authority: governing body
Report your medical condition (form DIZ1)
Source: gov.uk (2025-04-15)

Report medical conditions such as dizziness and vertigo to DVLA if you're a car driver or motorcyclist.

Use this form to report these medical conditions:
- dizziness (https://www.gov.uk/dizziness-and-driving)
- labyrinthitis (https://www.gov.uk/labyrinthitis-and-driving)
- vertigo (https://www.gov.uk/dizziness-and-driving)
- other related conditions
Check the list of health conditions (https://www.gov.uk/health-conditions-and-driving) if yours isn’t listed.

Use a different form (https://www.gov.uk/government/publications/diz1v-online-confidential-medical-information) to report these conditions if you have a lorry, bus or coach licence.

Find out what happens after you tell DVLA (https://www.gov.uk/driving-medical-conditions/what-happens-after-you-tell-dvla).
RFIG21530 - Statutory Residence Test (SRT): Temporary non-residence: Treaty non-residence
Source: gov.uk (2025-04-04)


An individual will be Treaty non-resident at any time if, at that time, they fall to be regarded as resident in a country outside the UK for the purposes of double taxation agreements, having effect at that time.

An individual will be Treaty resident in the UK if, at the time, they fall to be regarded as resident in the UK for the purposes of double taxation arrangements having effect at that time.

﻿
Pharmaceutical needs assessments: information pack
Source: gov.uk (2025-07-31)

This publication supports local authority health and wellbeing boards to develop and update pharmaceutical needs assessments (PNAs).

Each health and wellbeing board (HWB) must assess needs for pharmaceutical services in its area, and publish a statement of its first assessment and of any revised version.

The information pack:

gives the legislative background

outlines what the term ‘pharmaceutical services’ includes in relation to PNAs

outlines the minimum information that must be in PNAs

expands on what the legislation says about the publication and updating of PNAs

explains the consultation requirements

outlines matters to consider when making assessments
Mr N G Edmunds (Deceased) v Computer Solutions (Worcester) Ltd: 1304236/2023
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mr N G Edmunds (Deceased) v Computer Solutions (Worcester) Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/68933c59f97cd7adaa2be034/Nicholas_Gary_Edmunds__Deceased__v_Computer_Solutions__Worcester__Ltd_-_xx-xxxx-xxxx_-_Rule_22_Judgment.pdf).
Home Office: ministerial gifts, hospitality, travel and meetings, April to June 2025
Source: gov.uk (2025-09-25)

Data on gifts that ministers gave and received, their external meetings and any overseas travel.

The Home Office publishes details of ministers’ meetings with external organisations, gifts (given and received), hospitality and overseas travel on a quarterly basis.

This data is also available on data.gov.uk (https://www.data.gov.uk/).
Applydrone 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 Applydrone 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 Applydrone 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:
- UK Service Veterans And Leavers
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

Education: Promote training and further/higher education opportunities for Service leavers, ex-Service personnel and their families. Reserved places for veterans on our ROV and UAV courses.

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 R Dey v Lidl Great Britain Ltd: 6013393/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Mr R Dey v Lidl Great Britain Ltd: 6013393/2025 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/692d868dce50d215cae96296/Ruhit_Dey_v_Lidl_Great_Britain_Limted_6013393.2025.pdf).
IAA hosts online Adviser Conference with record attendance
Source: gov.uk (2025-06-26)

With nearly 800 professionals in attendance, the event offered valuable opportunities to learn from sector experts and engage with IAA leaders.

The Immigration Advice Authority (IAA) brought together nearly 800 registered advisers, organisations, sector experts, and key stakeholders to its annual Adviser Conference, held virtually on Tuesday 24 June.

The event provided attendees with essential updates on the immigration advice landscape, covering regulatory changes, emerging trends, and government developments that will shape the future of the sector.

Heather Laing, Chief Executive, said:

Our Adviser Conference is a unique opportunity to share best practice, learn from the experiences of others, and gain valuable insights from across the immigration advice sector.

It was fantastic to see so many gather for our annual event. By coming together, we continue to grow as professionals and strengthen the support we provide to those who need it most.

The packed agenda addressed the most pressing challenges, including direct updates from the Home Office, the impact of upcoming legislation on immigration advice regulation, recent IAA regulatory developments, and contributions from the Legal Services Board on the growing role of data and intelligence in legal services. The day concluded with an interactive Q&A session, giving attendees the opportunity to engage directly with IAA leaders and guest speakers.

We would like to thank everyone who attended and contributed to the conference. Together, we can continue to promote best practice across the sector and ensure safe access to immigration advice.
Defra international indicator 8 - people with improved tenure or access rights
Source: gov.uk (2025-01-28)

Methodology note and reporting template for the Defra international indicator 8.

The Defra international (DI) key performance indicator (KPIs) methodology notes are used to guide programme teams, delivery partners and analysts managing Defra ODA programming in their data collection for DI results. These notes also provide additional background to the annual DI results report.

The reporting templates support in the correct return of the DI KPI data when reporting to Defra ODA Hub.
TaxWatch
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 TaxWatch 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 TaxWatch 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
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.
Zeno Van Den Hoek
Source: gov.uk (2025-06-11)

Zeno Van Den Hoek was appointed Deputy Ambassador to the Plurinational State of Bolivia in November 2024. He joined the Foreign Office in 2019 after working for the Financial Times and as a research analyst for KCL and LSE. He is a career British Diplomat who has served previously in the UKs mission to the WTO and UN, covering services, investment, and digital trade. In the UK, Zeno has held previous roles as Senior Private Secretary to the Secretary of State for International Trade leading on a portfolio covering; the post Brexit continuity programme which saw the UK conclude 68 Free Trade Agreements; UK-India trade relations; the Japan, Australia, and New Zealand FTAs; and DBTs stakeholder engagement campaigns. Following which he was transferred back into the FCDO as Private Secretary supporting and advising Special advisers and the Foreign Secretary on Russia-Ukraine Strategic communications. Before his Posting to Geneva, he held the position of Deputy Head of Somalia Political team and has also occupied a number of crisis roles most recently coordinating evacuations of British nationals from Sudan in 2023 but also as Chief of Staff to the FCDO Covid-19 Director General during the pandemic. He holds two master’s degrees in Political Economy and Economics and Public Policy, and is fluent in Dutch and Spanish.

Zeno Van Den Hoek was appointed Deputy Ambassador to the Plurinational State of Bolivia in November 2024.

He joined the Foreign Office in 2019 after working for the Financial Times and as a research analyst for KCL and LSE. He is a career British Diplomat who has served previously in the UKs mission to the WTO and UN, covering services, investment, and digital trade.

In the UK, Zeno has held previous roles as Senior Private Secretary to the Secretary of State for International Trade leading on a portfolio covering; the post Brexit continuity programme which saw the UK conclude 68 Free Trade Agreements; UK-India trade relations; the Japan, Australia, and New Zealand FTAs; and DBTs stakeholder engagement campaigns. Following which he was transferred back into the FCDO as Private Secretary supporting and advising Special advisers and the Foreign Secretary on Russia-Ukraine Strategic communications.

Before his Posting to Geneva, he held the position of Deputy Head of Somalia Political team and has also occupied a number of crisis roles most recently coordinating evacuations of British nationals from Sudan in 2023 but also as Chief of Staff to the FCDO Covid-19 Director General during the pandemic.

He holds two master’s degrees in Political Economy and Economics and Public Policy, and is fluent in Dutch and Spanish.
Mr W Mulvaney v Independent Living Services (North West) Ltd: 2404993/2022 and 2401188/2023
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in Mr W Mulvaney v Independent Living Services (North West) Ltd: 2404993/2022 and 2401188/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/66755ad93f6733e8c91666f7/Mr_W_Mulvaney_v_Independent_Living_Services__North_West__Ltd_-_2404993_2022___2401188_2023_-_Judgment.pdf).

Read the full decision in Mr W Mulvaney v Independent Living Services (North West) Ltd: 2404993/2022 and 2401188/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67e3cffedcd2d93561195bdd/Mr_W_Mulvaney_v_Independent_Living_Services__North_West__Limited_-_2404993_2022___2401188_2023_-_Reasons.pdf).
UK-India CETA Title Page, Table of Contents and Preamble
Source: gov.uk (2025-07-24)

The title page, table of contents and preamble of the Comprehensive Economic and Trade Agreement (CETA) between the United Kingdom of Great Britain and Northern Ireland and India.

This includes the front page, table of contents and preamble for the agreement.

The agreement is not yet in force. Both the UK and India are required to complete their respective domestic procedures for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.
UN Human Rights Council 58: UK Statement for the Item 10 General Debate
Source: gov.uk (2025-04-02)

UK Statement at the 58th Human Rights Council for the Item 10 General Debate. Delivered by UK Ambassador for Human Rights to the UN, Eleanor Sanders.

Thank you, Mr Vice President,

We would like to begin by commending Bangladesh’s interim government for inviting the UN Human Rights Office to investigate last summer’s events. We are encouraged by Bangladesh’s continued engagement with OHCHR and we hope to see ongoing collaboration with the UN and international partners to build an inclusive, democratic future. The UK supports efforts to safeguard and promote human rights in Bangladesh, including through the consensus-led reform process.

We remain concerned by the human rights situation in Yemen which is undermined by a lack of both security and stability. In consultation with the government of Yemen, and in collaboration with international partners, we have launched a Flexible Funding Mechanism that will provide technical advisory support to promote effective and sustainable governance.

In Georgia, we are deeply concerned about the violence used by authorities against protestors, journalists, and the opposition. Their attacks on democratic protesters are unacceptable. They tarnish Georgia’s international standing and go against its constitutional commitment to a Euro-Atlantic future.

We are grateful for OHCHR’s work to provide technical assistance and support in this increasingly challenging environment. In particular, we welcome the recent establishment of new multi-country offices in Nairobi and Sarajevo.

Thank you.
Mrs S Metcalfe and Mrs P Oakley v Ashes Care Group Ltd T/a Teasdale Lodge Nursing Home and Secretary of State for Business and Trade: 2502162/2024 and Others
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mrs S Metcalfe and Mrs P Oakley v Ashes Care Group Ltd T/a Teasdale Lodge Nursing Home and Secretary of State for Business and Trade: 2502162/2024 and Others - Judgment (https://assets.publishing.service.gov.uk/media/68591dd6b328f1ba50f3cebb/Mrs_S_Metcalfe___Mrs_P_Oakley_v_1.Ashes_Care_Group_Limited_t-a_Teesdale_Lodge_Nursing_Home_2.The_Secretary_of_State_for_Business_and_Trade_2502162-2024___others.pdf).
IHTM42814 - Special trusts: excluded property
Source: gov.uk (2025-04-07)


Foreign assets in trusts may qualify for exclusion from Inheritance Tax charges (IHTM42602 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42602)) depending on the long-term UK residence (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000) and IHTM47053 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47053)) or domicile (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) of the settlor.