theodi/ndl-core-corpus huggingface dataset:
Polsec Group 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 Polsec Group 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 Polsec Group 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
- 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.
UK Government releases £129m for reform of NI public services
Source: gov.uk (2025-03-04)

Secretary of State has welcomed the release of £129 million by the UK Government to support public service transformation in Northern Ireland.

- The funding is the first tranche of the £235 million transformation fund committed to the Executive, and demonstrates the UK Government’s commitment to improving public services for people in Northern Ireland.
- Targeted funding will support six Executive projects across the Departments of Health, Justice, Education and Infrastructure.
- UK Government support to deliver Plan for Change.
The funding will see £61m go towards expanding the multi-disciplinary team approach to primary care across Northern Ireland, and support five other projects across justice, education and infrastructure which represent key priorities in the Executive’s Programme for Government.

This is the first tranche of funding to be allocated from the £235 million fund created by the UK Government as part of the financial package that led to the restoration of the Executive in February 2024. It comes in addition to a £1.5 billion increase through the Barnett formula, with £1.2 billion for day-to-day spending, and £270 million for capital investment. This investment shows the Government’s Plan for Change delivering reform and growth for the people of Northern Ireland.

Mr Benn said: “Everyone recognises that the task of stabilising and transforming Northern Ireland’s health and other public services is a priority.

“This allocation of UK Government funding is a really important step towards this, and in this UK Government, the Executive will always have a partner that is committed to supporting this work every step of the way.

“I am delighted that Northern Ireland will this year receive its largest real terms financial settlement since devolution, supporting growth and investment. Today’s additional funding will go directly towards the transformation of public services, which the people of Northern Ireland want to see.”

Background
- The funding comes following the recommendations of the Public Sector Transformation Board to fund six projects across health, justice, education and infrastructure.
- The Board, comprising officials from the Northern Ireland Civil Service and UK Government, supported by independent experts, provides recommendations to the Executive about approval on £235 million ringfenced funding.
- Further funding decisions will be subject to the Public Sector Transformation Board’s recommendations, of which is led and agreed by the Northern Ireland Executive.
- The transformation funding is part of the broader £3.3 billion restoration package for Northern Ireland.
MP visits Littleborough Flood Scheme as construction continues
Source: gov.uk (2025-09-01)

MP for Rochdale, Paul Waugh, has viewed progress of the scheme during a site visit. Once complete, the scheme will better protect 337 homes and 185 businesses.

Work on the Littleborough Flood Risk Management Scheme continues to progress in 2025, with construction activity under way across key sites. The scheme is designed to reduce flood risk to homes, businesses, and community facilities that have been previously affected by severe flooding.

As part of his visit, Rochdale MP Paul Waugh toured several active construction areas and met with project staff to see first-hand how the scheme is developing.

He was shown the advancing works on the Gale West reservoir outlet structure, where the concrete outlet is taking shape and protective trash screens are being installed to maintain a steady flow of water and prevent blockages.

Mr Waugh also viewed the development of the new River Roch diversion, a channel designed to carry water from the existing river course into the reservoir once complete. Here, the construction of robust clay embankments along Greenvale Business Park and the railway line is also taking place, which will form the key boundaries of the reservoir and play a vital role in its long-term resilience.

Paul Waugh, Rochdale’s MP, said:

We know all too well in Rochdale and Littleborough the devastation caused by floods like the one we had in 2015.

So it was encouraging to see firsthand the progress made on this huge engineering project, which will protect so many homes and vital local businesses from future floods.

The EA team and VolkerStevin engineers explained the complexities of the project but also their commitment to try to protect local residents as much as possible from the noise of the works and the loss of amenities such as footpaths and trees.

Neil Johnson, Project Manager at the Environment Agency Said:

The Littleborough Flood Risk Management Scheme is making good progress and it was a pleasure to show Mr Waugh the latest construction works.

Once complete, the scheme will better protect homes and businesses in the area from flooding, while also improving resilience to future climate challenges.

For more information and updates on the scheme, visit the Flood Hub (https://thefloodhub.co.uk/rochdale-and-littleborough/) or download the Volker Engage app, which allows residents and businesses to receive regular construction updates and share feedback directly with the project team.
Mr W Arias v CG Utilities Ltd: 3312986/2023
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mr W Arias v CG Utilities Ltd: 3312986/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67617b1a26a2d1ff18253474/Mr_W_Arias_CG_Utilities_Limited___3312986.2023__PH_Judgment.pdf).

Read the full decision in Mr W Arias v CG Utilities Ltd: 3312986/2023 - Amended Judgment (https://assets.publishing.service.gov.uk/media/67c9665a696e4984ea4cf2c9/Mr_W_Arias_v_CG_Utilities_Limited__3312986-2023__-_amended_judgment.pdf).

Read the full decision in Mr W Arias v CG Utilities Ltd: 3312986/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67c967a0696e4984ea4cf2ca/Mr_W_Arias_v_CG_Utilities_Limited_3312986-2023._certificate_of_correction.pdf).
HMRC: spending over £500, October 2025
Source: gov.uk (2025-11-27)

Spending by electronic purchasing card solution (ePCS) over £500.

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/4c40db15-8077-478b-b9aa-a345c4297347/government-procurement-card-use-hmrc).
Mr D Morris v Hough Green Garage Ltd: 6009457/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mr D Morris v Hough Green Garage Ltd: 6009457/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/692f01da2a37784b16ecf899/Mr_Dean_Morris_v_Hough_Green_Garage_Ltd_-_6009457_2024_-_Strike_Out.pdf).
UK and Faroe Islands reach agreement on fishing opportunities for 2025
Source: gov.uk (2025-03-17)

UK secures over 2,000 tonnes of fishing opportunities through annual negotiations with the Faroe Islands, valued at £5 million

The UK fishing industry will receive over 2,000 tonnes of fishing opportunities in Faroese waters, following annual negotiations with the Faroe Islands for 2025, the UK government has announced today (17 March). Based on historical prices, those are valued at £5 million to the UK.

The agreement secures UK fishermen 880 tonnes of cod and haddock, 575 tonnes of saithe, as well as redfish, blue ling and ling, flatfish and other species in Faroese waters.

The agreement also reconfirms the UK and Faroese commitments to scientific cooperation and to establish a new joint Compliance Forum, which will allow the parties to share good practice on monitoring, control and surveillance.

The deal follows the conclusion of negotiations with the EU, Norway and other coastal States at the end of 2024. In total, this brings fishing opportunities secured for the UK fleet in 2025 in the main negotiating forums to 750,000, worth up £960m based on historic landing prices.

Fisheries Minister Daniel Zeichner said:

I’m pleased the UK has reached an agreement with the Faroe Islands that will allow UK fishing vessels to take advantage of valuable fishing opportunities in 2025.

This agreement concludes the UK’s fisheries negotiations for 2025 and will see our fleet ready to take advantage of the quotas secured through these key negotiating forums. This government will always stand up for the British fishing industry, supporting our coastal communities through a sustainable and economically successful fishing sector.

The UK negotiates annually with the Faroese Government under the UK-Faroe Islands fisheries framework agreement on potential exchanges of quota and broader fisheries management measures.

The agreement highlights both parties’ continued commitment to manage fisheries sustainably and support the long-term viability of stocks.

Throughout the negotiations, the UK Government worked closely with the devolved administrations to ensure that all fishing communities across the UK will benefit from the agreement.
Mrs A Kazusek v Regent Office Care Ltd: 2401508/2023
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mrs A Kazusek v Regent Office Care Ltd: 2401508/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67977f72cbd1e3a508a22c92/Mrs_A_Kazusek_v_Regent_Office_Care_Limited_-_2401508_2023_-_Judgment.pdf).
Shredding waste upholstered domestic seating containing POPs: RPS 264
Source: gov.uk (2025-02-06)

Environment Agency enforcement position on shredding waste upholstered domestic seating (WUDS) containing persistent organic pollutants (POPs).

This regulatory position statement (RPS) does not change your legal requirement to take all reasonable steps to avoid contaminating other waste with POPs when you shred waste upholstered domestic seating at a waste treatment site.

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.

This RPS has been updated to incorporate the requirements of RPS 297 monitoring fugitive emissions from shredding waste which has been withdrawn. It allows you to shred waste upholstered domestic seating at permitted sites whilst you monitor emissions from the shredding of WUDS.
Early Years Foundation Stage nutrition
Source: gov.uk (2025-05-30)

Helping early years providers offer healthy, balanced and nutritious food.

This guidance is for early years providers in England who are caring for early years children aged 0 to 5 years.

It supports providers in meeting the Early Years Foundation Stage (EYFS) statutory framework requirement ‘Where children are provided with meals, snacks and drinks, these must be healthy, balanced and nutritious’.

From September 2025, the EYFS statutory framework will include a safeguarding and welfare requirement that asks providers to follow this nutrition guidance unless there is good reason not to.
Tables on rough sleeping
Source: gov.uk (2025-11-28)

The latest data tables on rough sleeping.

Rough sleeping annual snapshot

(https://assets.publishing.service.gov.uk/media/67bde4c8b0d253f92e213c75/Rough_sleeping_snapshot_in_England__autumn_2024.ods)

Rough sleeping annual snapshot: autumn 2024 (https://assets.publishing.service.gov.uk/media/67bde4c8b0d253f92e213c75/Rough_sleeping_snapshot_in_England__autumn_2024.ods)

ODS, 342 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Rough sleeping management information

(https://assets.publishing.service.gov.uk/media/6929c6ce9c1eda2cdf0342ef/Rough_sleeping__data_framework_July_to_September_2025.ods)

Rough sleeping data framework, September 2025 (https://assets.publishing.service.gov.uk/media/6929c6ce9c1eda2cdf0342ef/Rough_sleeping__data_framework_July_to_September_2025.ods)

ODS, 1.17 MB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
CIRD91400 - R&D tax relief: SME definition: 2003 EC SME Recommendation tests
Source: gov.uk (2025-11-28)


2003/361/EC

With effect from 1 January 2005 1996/280/EC is replaced by 2003/361/EC

Definitions for ‘small enterprises’ and ‘medium-sized enterprises’ were originally included within Recommendation 1996/280/EC of 3 April 1996. Further information about 1996/280/EC can found at CIRD91300 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird91300).

A copy of Recommendation 2003/361/EC is at CIRD92800 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird92800).

For the purposes of R&D tax relief, Recommendation 1996/280/EC has effect until its replacement by 2003/361/EC. 2003/361/EC will apply for accounting periods ending on or after 1 January 2005.

Broadly, Recommendation 2003/361/EC defines enterprises as micro, small or medium by reference to various ceilings relating to staff headcount, annual turnover and balance sheet totals. To fall within a particular category an enterprise must meet the ‘staff headcount’ test and at least one of the ‘turnover’ or ‘balance sheet total’ tests.

Ceilings within Recommendation 2003/361/EC

Enterprise category

Staff Headcount

Turnover

Balance Sheet total

Medium sized

250

not exceeding €50m

not exceeding €43m

Small

50

not exceeding €10m

not exceeding €10m

Micro

10

not exceeding €2m

not exceeding €2m

If the accounting period is not equal to one year, the figures are annualised.

Measurement of staff headcount, turnover and balance sheet total is dealt with at CIRD91800 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird91800).

Top of page (#Top)

Aggregation

These ceilings are not necessarily calculated solely by reference to the enterprise itself. Where an enterprise is not autonomous it may be necessary to take account of the headcount, turnover and balance sheet totals of other enterprises to which it has connections.

Autonomous enterprises and aggregation where enterprises are not autonomous are dealt with at CIRD9150 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird91500)

Top of page (#Top)

Transfer pricing and other areas using the same or similar definitions of SME

The guidance in this manual should not be taken as being more generally applicable. It is solely for the purposes of the R&D tax relief. Although the definition of an SME is similar for purposes of transfer pricing it is not identical.
Hilton International Hotels (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 Hilton International Hotels (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 Hilton International Hotels (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:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

Cadet Training Program’s Guaranteed interview schemes BAME recruitment from military community

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.
Flat 2, 35 Cotswold House, 35 Long Street, Dursley, Gloucestershire, GL11 4HR: HAV/23UF/MNR/2025/0658
Source: gov.uk (2025-08-12)

Southern Region, Mr I Perry BSc FRICS and Mr M Ayres FRICS on 29 May 2025

Read the full decision in GL11 4HR_HAV/23UF/MNR/2025/0658_decision (https://assets.publishing.service.gov.uk/media/689b4d52eb300a86d83d0c39/Flat_2__Cotswold_House__Decision.pdf) Read the summary reasons in GL11 4HR_HAV/23UF/MNR/2025/0658_decision (https://assets.publishing.service.gov.uk/media/689b4d52eb300a86d83d0c39/Flat_2__Cotswold_House__Decision.pdf)
Mr D Dale v Decision Focus UK Ltd: 6006361/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr D Dale v Decision Focus UK Ltd: 6006361/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/6915c230db01ecfcf96fc8f4/Mr_D_Dale_v_Decision_Focus_UK_Limited_6006361-2024__Judgment_.pdf).
European Economic Area (EEA) European Free Trade Association (EFTA): gender mainstreamed provisions
Source: gov.uk (2025-06-26)

List of gender mainstreamed provisions in the EEA EFTA.

For the full text of the free trade agreement (FTA) and other key documents to help you understand the agreement, see the EEA EFTA (https://www.gov.uk/government/collections/uk-norway-iceland-and-liechtenstein-free-trade-agreement) collection page.
War Pensions Scheme statistics: index
Source: gov.uk (2025-07-10)

Statistics on the recipients of war pensions, new claims, awards and appeals made under the War Pensions Scheme (WPS).

For the 2024/25 edition of this statistic, the line: ‘MOD has no control over the length of time it takes for a decision for an appeal to be made as appeal tribunals are independent’ has been amended to: ‘MOD has no control over the time taken for the tribunal to arrange a hearing date once the completed bundle has been sent’. This has not been amended in historic publications.

Due to the cessation of the ‘Location of UK armed forces pension and compensation recipients’ accredited official statistic, the recipient location information published in Table 13 of the WPS statistic will be expanded to include Local Authority and Regional level from the 2025 edition.

This expansion will ensure the MOD continues to provide the level of information required to those that provide services to veterans who may need additional support.

For the production of the 2025 War Pensions Scheme statistics there have been a number of methodology changes following the implementation of a new data system in September 2024. This means that comparison to other years should be made with caution. Further details will be published in the 2025 Background Quality Report.

Upcoming release dates for this publication are available here (https://www.gov.uk/search/research-and-statistics?keywords=%22war+pensions%22&content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=relevance).

Related information
- Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
THE AYR UNITED FOOTBALL AND ATHLETIC CLUB, 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 THE AYR UNITED FOOTBALL AND ATHLETIC CLUB, 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 THE AYR UNITED FOOTBALL AND ATHLETIC CLUB, 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
- Armed Forces Day
We also pledge the following:

Commercial - to promote the Military Covenant on Club website & social media

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.
Company Names Tribunal decision: Imperial Business Management Consultants Limited
Source: gov.uk (2025-07-24)

Decision for applicant Imperial College of Science, Technology and Medicine against registration number 15721476, applicant successful.

Application number 5300

Applicant Imperial College of Science, Technology and Medicine objected to the name used by Imperial Business Management Consultants Limited 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.
Moray Chamber of Commerce
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Moray Chamber of Commerce recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Legal aid statistics
Source: gov.uk (2025-11-20)

These reports present the key statistics on activity in the legal aid system for England and Wales.

The reports include statistics on:
- Criminal legal aid
- Civil legal aid
- Central Funds
- Providers of legal aid
- Client diversity
- Criminal legal aid data share
Following discussions with the Chief Statistician, we will not be publishing Legal Aid statistics in December. This is due to insufficient data availability following the cyber security incident which has led to necessary changes in systems used for processing legal aid claims data.

We are working hard to ensure consistent data series can be derived from these new systems for future publication and will keep users updated through the publications portal.

The LAA has put in place contingency plans to ensure that those in need of legal support can continue to access the help that they need and that those providing vital legal services can be confident they will continue to receive payments during this time.

Further information and updates can be found on the LAA’s dedicated cyber security incident webpage (https://www.gov.uk/guidance/legal-aid-agency-cyber-security-incident)
Mr D Whittle and Others v CPR Realisations Ltd (In administration): 2406851/2024 and Others
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mr D Whittle and Others v CPR Realisations Ltd (In administration): 2406851/2024 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/68947f1ead0cbc0e276430e8/Mr_D_Whittle___others_v_CPR_Realisations_Ltd__in_administration__-_2406851_24___others_-_judgment.pdf).
Ms M Maczynska and Ms M Zaman v Kidzstop Day Nursery Ltd: 2407302/2023 and Others
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Ms M Maczynska and Ms M Zaman v Kidzstop Day Nursery Ltd: 2407302/2023 and Others - Judgment (https://assets.publishing.service.gov.uk/media/67dd2d68d8e313b503358bcb/Ms_Monika_Maczynska___Ms_Monika_Zaman_v_Kidzstop_Day_Nursery_Limited_-_2407302_2023___others_-_Judgment.pdf).

Read the full decision in Ms M Maczynska and Ms M Zaman v Kidzstop Day Nursery Ltd: 2407302/2023 and 2407303/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67fcdb23712bf73dea1353b8/Ms_Monika_Maczynska___Ms_Monika_Zaman_v_Kidzstop_Day_Nursery_Limited_-_2407302_2023___2407303_2023_-_Reasons.pdf).
Shirland and Higham Parish Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Shirland and Higham Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.
Manchester Metropolitan University
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 Manchester Metropolitan University 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 Manchester Metropolitan University 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
- Armed Forces Day
We also pledge the following:

-Add armed forces children as an outreach group within the University’s outreach and widening participation programme

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.
RDRM32370 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: example - insufficient nomination
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Isabella is a non-domiciled long-term UK resident who has claimed the remittance basis for 2014-15. She has £80,000 of UK employment income, and her un-remitted foreign income and foreign gains for the year are as follows:
- relevant foreign income - bank interest £45,000
- foreign employment income £5,000
- foreign capital gains £190,000
Isabella pays tax at a 40% tax rate on her nominated income and 28% on her nominated foreign gain. Nominated income and gains are taxed as if the remittance basis did not apply to them (ITA07 s809H(2)). Isabella chooses to nominate £10,000 of her foreign gains, and £40,000 of her bank interest (RFI), which creates a relevant tax increase of only £18,800

Under section 809H(4) a further £28,000 of foreign income is treated as having been nominated, to create a further £11,200 of income tax due.

Calculation (a)

Non-savings income
- £31,865 x 20% = £6,373
- £48,135 x 40% = 19,254
Savings income
- £40,000 (nominated RFI) x 40% = £16,000
- £28,000 x 40% (2) = £11,200 (foreign income (1) nominated under s809H(4)
Capital gains
- £10,000 x 28% (4) = £2,800
Total income tax and CGT due £55,327 (3)

Calculation (b)

Non-savings income
- £31,865 x 20% = £6,373
- £48,135 x 40% = £19,254
Total income tax due £25,327 (3)

Relevant tax increase:
- is total (a) £55,327
- less total (b) £25,327
- equals £30,000
Notes
- Section 809H(4) only allows an amount to be treated as foreign income, not capital gains, regardless of whether the individual has sufficient income to have made such a nomination. The actual composition of their offshore portfolio or their own nominations is irrelevant.
- Income merely treated as nominated will be taxed at the prevailing higher rate for employment/savings income, but it is not necessary to determine its precise nature.
- As a remittance basis user, Isabella has no personal allowances due.
- Rates used here for the purposes of this example only; use the rates applying in the relevant tax year.
Also refer to RDRM35100 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm35100): remittances of nominated income or gains for details about the rules that may apply if Isabella remits any of her nominated income or gains in later years.
OSCAR guidance for Budgeting (Plans and Outturn)
Source: gov.uk (2025-08-04)

Guidance on how to load data, review control totals and download reports for HM Treasury's OSCAR database.

The Online System for Central Accounting and Reporting (OSCAR) is critical in supporting government to manage spending allowable by government departments, devolved administrations and other government financed public bodies.

HMT use OSCAR to:
- collect multiple cross government datasets;
- consolidate these datasets; and
- report (and publish) data for Parliament and other stakeholders to support them to make informed decisions.
This page covers guidance for the budgeting system on OSCAR, where departments will load any changes to Plans (e.g. AME or disaggregating centrally allocated control totals), and Final Outturn (to align to departments Annual Reports and Accounts).

More information and additional guidance on how to use the budgeting system is available on OneFinance (https://gff.civilservice.gov.uk/standards-policy-and-procedures/oscar/).
Branding Science UK Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Branding Science UK Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.