theodi/ndl-core-corpus huggingface dataset:
Complaints procedure
Source: gov.uk (2025-10-14)

The Foreign, Commonwealth and Development Office  is committed to providing a high-quality service to everyone we deal with. We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

Please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/written-enquiry).

We aim to respond to complaints relating to consular services within 20 working days.

Find out more about our complaints procedures (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research.

Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

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

Passports

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

Visas

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

Or if you have a query, question or feedback on visas from (post name) please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration)

General complaints

If you wish to comment, complain or make a suggestion about the British Embassy’s services (excluding visa services), please write to:

Corporate Services ManagerBritish Embassy Yerevan8th Floor, Kamar Business Centre2 Vazgen Sargsyan StreetYerevan0010Armenia
Mr M Naylor v Stoneacre Volvo: 6005935/2024
Source: gov.uk (2025-02-18)

Employment Tribunal decision.

Read the full decision in Mr M Naylor v Stoneacre Volvo: 6005935/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a1f3ce039d059a1fe5fe35/Mr_M_Naylor_V_Stoneacre_Volvo-6005935-2024-Judgment.pdf).
Lord Ferrers Awards 2025
Source: gov.uk (2025-07-17)

The Lord Ferrers Awards recognise outstanding contributions to volunteering in policing.

The awards highlight the vital role volunteers play in policing through giving up their free time to make communities safer and enhancing the effectiveness of policing across England and Wales.

Nominations open 18 July and close 29 August.

To nominate a volunteer, read the guidance and complete the survey (https://www.homeofficesurveys.homeoffice.gov.uk/s/Lord-Ferrers-Awards-2025/).

If you have any queries or are unable to submit an online application, email xxx@xxx.xx (mailto:xxx@xxx.xx).
Ms Thompson v Alexander Mann Solutions Ltd: 3313253/2023
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Ms Thompson v Alexander Mann Solutions Ltd: 3313253/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6759b1374cbda57cacd346f2/Ms._Thompson__v_Alexander_Mann_Solutions_Ltd._3309238-2022._judgment.pdf).

Read the full decision in Ms Thompson v Alexander Mann Solutions Ltd: 3313253/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6798e556fe1eabe7d7a22d80/Ms_C_Thompson_v_Alexander_Mann_Solutions_Ltd_3313253.2023_written_reasons.pdf).
Court of Appeal (Civil) fees
Source: gov.uk (2025-08-26)

Fees for bringing a civil case to the Court of Appeal, including where to send or personally deliver your documents and payment.

You can post your fee or personally deliver it, along with your documents, to the Fees Room (E01) at the Royal Courts of Justice (https://www.find-court-tribunal.service.gov.uk/courts/royal-courts-of-justice).

Find out if you can get help with fees (https://www.gov.uk/get-help-with-court-fees).
Designs hearing decision: O/182/20
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 19 March 2020.

Design decision O/182/20 (https://assets.publishing.service.gov.uk/media/5e79df0a86650c370b0ae7be/o18220.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQUnited Kingdom
Driving Miss Daisy
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 Driving Miss Daisy 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 Driving Miss Daisy recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
EXPP6250 - General examination: export offence action: warning and reporting procedures
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Storing and treating animal bedding to make a briquette: RPS 356
Source: gov.uk (2025-09-16)

Environment Agency regulatory position on storing and treating waste animal bedding to make briquettes or pellets.

This regulatory position statement (RPS) does not change your legal requirement to have an environmental permit for a waste operation when you store and treat animal bedding from horse stables, to make briquettes or pellets for burning as a fuel.

However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in the RPS.

The regulatory position does not apply to any other legal requirements.
Company Names Tribunal decision: Betsson (USA) Financial Investment Management Co., Ltd
Source: gov.uk (2025-11-24)

Decision for applicant Betsson AB against registration number 15979207, applicant successful.

Application number 5316

Applicant Betsson AB objected to the name used by Betsson (USA) Financial Investment Management Co., Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 19 November 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Betsson (USA) Financial Investment Management Co., Ltd is changed to 15979207, Ltd.
December 2025 Catch Limit Review
Source: gov.uk (2025-11-17)

December 2025 Catch Limit Review

There are no catch limit changes proposed for December.

If you have any concerns or suggested changes, please contact us using the details below:

Katie James: xx-xxxx-xxxx

Jacob Bestwick: xx-xxxx-xxxx

xxx@xxx.xx (mailto:xxx@xxx.xx)
First Line Response 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 First Line Response 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 First Line Response 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Offering a career pathway within the pre­hospital sector Providing employment opportunities both within the UK and overseas to exmilitary personnel

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.
E Porter v Specsavers Ltd: 6003042/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in E Porter v Specsavers Ltd: 6003042/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67862a63f0528401055d237a/E_Porter_-vs-_Specsavers_Ltd_-_6003042.2024_-_Judgment.pdf).
Social and Affordable Homes Programme 2026 to 2036
Source: gov.uk (2025-11-10)

Includes MHCLG’s policy statement, links to Homes England (HE) and Greater London Authority (GLA) prospectuses, and a letter to Private Registered Providers.

Following the publication of the government’s 5-step plan, Delivering a decade of renewal for social and affordable housing (https://www.gov.uk/government/publications/delivering-a-decade-of-renewal-for-social-and-affordable-housing/delivering-a-decade-of-renewal-for-social-and-affordable-housing), on 2 July 2025, we are now launching the details of the new £39 billion Social and Affordable Homes Programme 2026 to 2036. The new Social and Affordable Homes Programme is intended to combine the best elements of previous programmes with new design elements to maximise delivery and ensure it enables providers to build the types of homes the country needs.

These documents set out the detail of the programme’s policy before bidding opens in February 2026.
Cambridge Management Consulting 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 Cambridge Management Consulting 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 Cambridge Management Consulting Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Fong v Montgomery, Cordiner and Low T/a The Raemoir Trout Fishery: 4110426/2021
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr D Fong v Montgomery, Cordiner and Low T/a The Raemoir Trout Fishery: 4110426/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e180e470323a45fe6a7028/4110426.2021_-_Mr_D_Fong_v_Montgomery__Cordiner___Low_t.a_Raemoir_Trout_Fishery__Judgment_Issued_14.09.2022...pdf).

Read the full decision in Mr D Fong v Montgomery, Cordiner and Low T/a The Raemoir Trout Fishery: 4110426/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/653b8a18e6c9680014aa9c21/Fong_v_Montgomery__Cordiner_and_Low_t.a_The_Raemoir_Trout_Fishery_-_4110426.2021_-_PH_on_Strike_out.pdf).
Table 3.5 Income and deductions
Source: gov.uk (2025-03-12)

This data covers deductions and reliefs for taxpayers only.

Mortgage interest relief for those individuals aged over 65 who took out a life annuity before March 1999 has been included in the total deductions and reliefs.

These statistics are classified as accredited official statistics.

You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page. (https://www.gov.uk/government/collections/personal-incomes-statistics)

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.

Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
AV4U (Trading as Addvantage4U) 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 AV4U (Trading as Addvantage4U) 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 AV4U (Trading as Addvantage4U) 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
- 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.
Farm business income
Source: gov.uk (2025-11-27)

Annual statistics on farm business income in England.

This publication gives annual statistics about farm business income in England. This represents the financial return to all unpaid labour on their capital invested in the farm business, including land and buildings. It is designed to compare performance across different types of farming.

Next update: see the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest)

Defra statistics: Farm Business Survey

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

You can also contact us via X: https://x.com/DefraStats
Audere International 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 Audere International 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 Audere International 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
- Armed Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Cereal stocks
Source: gov.uk (2025-08-21)

Stocks of cereals held on farm in England and Wales

This publication gives tonnages of wheat, barley and oats stocks held on farms in England and Wales. The data is updated twice a year, data collection beginning in February and June each year with results usually published in May and August. The metadata section of the report provides more information about the survey and methods used.

Grain is a globally traded commodity and supply and demand is influenced by international markets. Stocks are an important measure of grain availability and a key component of UK cereals supply and demand balance sheets. The stocks at the end of June in any particular year form the opening stocks for the following season.

Cereal stocks - historical editions (https://www.gov.uk/government/statistics/historic-statistics-notices-on-cereal-stocks).

The next update will be announced on the research and statistics (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest) webpage on gov.uk.

Defra statistics: farming

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

You can also contact us via Twitter: https://twitter.com/DefraStats
Mason Advisory 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 Mason Advisory 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 Mason Advisory 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
BLM12015 - Lease accounting: operating lease accounting: lessor accounting for depreciation and costs
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

FRS 102 (pre 2024 amendments) 20.26 requires the depreciation policy for leased assets to be consistent with the lessor’s normal depreciation policy for similar (non-leased) assets.

FRS 102 (pre 2024 amendments) 20.27 requires any initial direct costs a lessor incurs in negotiating and arranging an operating lease to be added to the carrying amount of the leased asset and recognise such costs as an expense over the lease term on the same basis as the lease income.

The same requirements apply under FRS 105, FRS 102 (2024 amendments) and IFRS 16.
RFIG30030 - Residence for tax years before 2013-14: Introduction: What the guidance will do
Source: gov.uk (2025-04-07)


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.

As explained at RFIG30020 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30020) there are many factors which determine an individual’s residence status. This guidance is designed to help you reach a conclusion regarding an individual’s residency. However depending on the circumstances of the case this might not be straightforward and you may need to either consult other guidance or submit your case for specialist technical advice.

The guidance will help tell you
- the factors which determine an individual’s residence
- the indivdiual's residence status
- whether Personal Allowances will be due, and
- help with the subsequent liability
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
AGILITY DGS UK 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 AGILITY DGS UK 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 AGILITY DGS UK 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J Muir v Flintshire Transport Services: 1604294/2024
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mr J Muir v Flintshire Transport Services: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67d7e197ed6ca9014ba2a293/xx-xxxx-xxxx_-_Mr_J_Muir_v_Flintshire_Transport_Services_-_R22_Judgment_.pdf).

Read the full decision in Mr J Muir v Flintshire Transport Services: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67f7879332b0da5c2a09e2a8/xx-xxxx-xxxx_Mr_J_Muir_v_Flintshire_Transport_Services_-_SO_Judgement_-_UDL.pdf).
Mr A Dodd v J T Griffiths & Co Ltd: 2404392/2024
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Mr A Dodd v J T Griffiths & Co Ltd: 2404392/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67b70ba678dd6cacb71c6a6f/Mr_Andrew_Dodd_v_J_T_Griffiths___Co_Limited_2404392.2024_.pdf).
MAS Optimal 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 MAS Optimal 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 MAS Optimal 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
- Discounts
We also pledge the following:

-developing a community business network to enhance engagement with veterans -supporting local government organisations in the welfare projects to assist veterans

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.
Homelessness and rough sleeping linked data research
Source: gov.uk (2025-12-11)

Research and analysis on barriers and enablers of data linking and how linked datasets can inform our understanding of homelessness.

These reports are based on research and analysis undertaken as part of the Better Outcomes through Linked Data (BOLD) programme.

The reports demonstrate how a range of linked datasets can provide a richer understanding of situations faced by those become homeless. This includes the associations between housing support and individuals offending journeys, the relationship between substance misuse treatment outcomes and participants’ history of homelessness and rough sleeping and the circumstances of those who are repeatedly homeless.

The reports also summarise the findings from analysis of the associations between homelessness and rough sleeping in a local authority which has been conducted by the Ministry of Housing, Communities and Local Government in partnership with Cheshire West and Chester Council and research to understand the barriers that local councils face when sharing data.
Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67ac79402b19f42367832492/Mr_Rich_Daudet_v_Computacenter__UK__Limited_Judgment....pdf).

Read the full decision in Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6798e0f4419bdbc8514fdf70/Mr_Rich_Daudet_v_Computacenter__UK__Limited_Written_Reasons...pdf).

Read the full decision in Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67ea67819110281dc105622d/Mr._R_Daudet_v_Computacenter__UK__Limited_2301071-2023_Certificate_of_Correction.pdf).

Read the full decision in Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/67ea679cba01abac8e9fe91a/Mr._R_Daudet_v_Computacenter__UK__Limited_2301071-2023_Corrected_Judgment.pdf).

Read the full decision in Mr R Daudet v Computacenter (UK) Ltd: 2301071/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67e4142055239fa04d412035/Mr._R_Daudet_v_Computacenter__UK__Limited_2301071-2023_Corrected_Written_Reasons.pdf).
MAC housing project
Source: gov.uk (2025-04-10)

The MAC is seeking to procure researchers to help in the understanding of the impact of migration on housing in the UK.

MAC housing project is now live

For more details on how to apply, go to: Migration Advisory Committee housing project - Contracts Finder (https://www.contractsfinder.service.gov.uk/Notice/f4610932-c1c9-444d-830b-86cb5e5818f8)

Bids will close at 11am on 13 May 2025 and projects will be awarded at the end of June 2025.

In the next few weeks, the MAC will seek to procure researchers/research teams to undertake research projects to fill crucial evidence gaps in the MAC’s understanding of the impact of migration on housing in the UK.

There are two funding pots for projects. The first is for a literature review, with a ceiling of £15,000, with which we intend to award one project. The second is for a more open project(s) exploring the impact of migration on house prices in the UK, with a ceiling of £60,000, with which we intend to award up to 2 projects. Bidders may bid for projects in one or both pots.

Please see attached statement of requirements document for more details.

Ahead of the competition going live, you can sign up for the government e-sourcing portal (https://homeoffice.app.jaggaer.com/web/login.html). Once the competition is launched, we will update the website accordingly and provide the links to apply.
TAG unit A5-3 rail appraisal
Source: gov.uk (2025-12-11)

Transport analysis guidance (TAG) on the appraisal of rail interventions.

Gives guidance on the appraisal of rail interventions.

The previous version of this guidance (https://webarchive.nationalarchives.gov.uk/ukgwa/20250530160135/https://www.gov.uk/government/publications/webtag-tag-unit-a5-3-rail-appraisal-may-2018) was published in May 2025.

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Mrs C Mears v The Cabinet Office: 3201331/2023
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mrs C Mears v The Cabinet Office: 3201331/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/692ed21a9c1eda2cdf034402/Mrs_C_Mears_v_The_Cabinet_Office_-_3201331_2023_-_Judgment_.pdf).
Mr A McGuigan v Biffa Waste Services Ltd: 3308135/2023
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mr A McGuigan v Biffa Waste Services Ltd: 3308135/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67a9e7ef5dea3871ea1ceac0/Mr_A_McGuigan_V_Biffa_Waste_Services_Ltd_3308135.2023.pdf).

Read the full decision in Mr A McGuigan v Biffa Waste Services Ltd: 3308135/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67d03b5bad017430364eeeeb/Mr_A_McGuigan_v_Biffa_Waste_Services_Ltd_-_3308135.2023_-_Written_Reasons.pdf).
Specialised Committee on Citizens’ Rights
Source: gov.uk (2025-06-24)

This page contains information on the Specialised Committee on Citizens’ Rights, established by the Withdrawal Agreement between the UK and the European Union.

The Specialised Committee on Citizens’ Rights was established by the Withdrawal Agreement (https://www.gov.uk/government/publications/new-withdrawal-agreement-and-political-declaration) between the UK and the European Union (EU).

The committee monitors the implementation and application of citizens’ rights, protecting UK nationals in the EU and EU citizens in the UK, including their family members.