theodi/ndl-core-corpus huggingface dataset:
Eclipse Digital Solutions 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 Eclipse Digital Solutions 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 Eclipse Digital Solutions 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs M Pourshaban v Sweet Emmanuel Ltd: 3302524/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Mrs M Pourshaban v Sweet Emmanuel Ltd: 3302524/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/684c473bdf3ce2ce31e3f9ad/Mrs_M_Pourshaban_v_Sweet_Emmanuel_Ltd_3302524-2024_Strike_out_Judgment.pdf).
Academies severance payments
Source: gov.uk (2025-10-22)

Guide and form for academy trusts considering and seeking approval for special severance payments.

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

This guide is for academy trusts considering making special severance payments. It explains what you must consider before making any such payments, and how to seek approval.
Home Office spending over £25,000: 2025
Source: gov.uk (2025-12-05)

Details of all Home Office spending over £25,000 for 2025.

For Home Office and UK Visas and Immigration data only

Transaction date

Grant data uses the accounting date - this may vary from payment date by no more than 3 days.

The invoice date is shown, instead of payment date, for most payments to other government departments.

Credit notes

Credit notes relating to goods and services are included from February 2011 onward.

Expense type

With the exception of grants, the description of expense type for this data has been drawn from ‘purchasing category’, instead of account code. The purchasing category gives a more detailed description of the type of expense. Where an invoice is paid centrally, and is subsequently re-allocated to individual business areas, and the system does not allocate a purchasing category, we have added a purchasing description.

Spend within performance and finance directorate

This directorate in particular has several items of spending that are allocated to it in the first instance, prior to subsequent re-allocation. These are marked as PFD*.

Office for Security and Counter-Terrorism

The nature of the spending within this directorate is sensitive, which has resulted in much of the information being exempt from publication under the same exemptions as would apply for freedom of information requests.
Courtown, Patrick - former Deputy
Chief Whip, House of Lords (Captain of The Queen’s Bodyguard of the Yeomen
of the Guard)  - ACOBA advice
Source: gov.uk (2025-03-26)

Advice to The Earl of Courtown, former Deputy
Chief Whip, House of Lords (Captain of The Queen’s Bodyguard of the Yeomen
of the Guard), on business appointments after leaving Crown service

The Earl of Courtown left his role at House of Lords in July 2024

Chairman of The Feathers 90 Club, The Feathers Association

The Earl of Courtown sought the Committee’s advice about taking up an appointment with The Feathers Association. The letter (https://assets.publishing.service.gov.uk/media/67cb1e3f5993d41513a45c7c/Advice_Letter_-_The_Earl_of_Courtown__Chairman_of_The_Feathers_90_Club__The_Feathers_Association.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in December 2024; and the appointment was taken up later that month. [An accessible version of the letter is available here.]
Jonathan Knott CMG
Source: gov.uk (2025-09-04)

Jonathan Knott is His Majesty’s Trade Commissioner for Latin America and the Caribbean. He was appointed in February 2021. He is also His Majesty’s Consul General in São Paulo. He became Consul General in August 2021 when he arrived in Brazil. Jonathan joined the UK Diplomatic Service in 1989. His previous roles include: Her Majesty’s Ambassador to Hungary and then Poland Deputy Ambassador and Trade Director in South Korea Deputy Finance Director at the Foreign and Commonwealth Office (FCO) UK Trade Policy Negotiator at the OECD diplomatic posts in Mexico and Cuba In 2019 HM the Queen honoured him as a Companion of the Order of St Michael and St George (CMG). Jonathan has a master’s degree in law, is a qualified management accountant and has qualifications in leading change in large and complex organisations. He speaks 5 languages. Follow Jonathan Knott on X . See his profile on LinkedIn (login required)

Jonathan Knott is His Majesty’s Trade Commissioner for Latin America and the Caribbean. He was appointed in February 2021. He is also His Majesty’s Consul General in São Paulo. He became Consul General in August 2021 when he arrived in Brazil.

Jonathan joined the UK Diplomatic Service in 1989.

His previous roles include:
- Her Majesty’s Ambassador to Hungary and then Poland
- Deputy Ambassador and Trade Director in South Korea
- Deputy Finance Director at the Foreign and Commonwealth Office (FCO)
- UK Trade Policy Negotiator at the OECD
- diplomatic posts in Mexico and Cuba
In 2019 HM the Queen honoured him as a Companion of the Order of St Michael and St George (CMG).

Jonathan has a master’s degree in law, is a qualified management accountant and has qualifications in leading change in large and complex organisations. He speaks 5 languages.

Follow Jonathan Knott on X (https://twitter.com/JonathanKnott_).

See his profile on LinkedIn (https://www.linkedin.com/in/jonathan-knott-cmg-9b030826/) (login required)
ATACPD11100 - UK/CPD/China-Taiwan carnets: purpose of the China-Taiwan carnet
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.

The China-Taiwan carnet replaces ATA carnets when the goods are moving between the UK and China-Taiwan. It cannot be used to temporarily export goods to any other territory nor can it be used to temporarily import goods into the UK from anywhere else other than China-Taiwan. It works in exactly the same way as an ATA Carnet.

If an item is going on a trip which includes several countries and Taiwan the exporter would need both an ATA carnet and a CPD China- Taiwan Carnet. This is one of the very rare occasions where the same goods would be represented by two customs documents. To minimise the risk of two consignments being brought in the Carnets can be cross-referenced.
Mr B Welham v Royal Mail Group Ltd: 1405219/2023
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Mr B Welham v Royal Mail Group Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66c890c1837cc2c20391355f/Mr_B_Welham_v_Royal_Mail_Group_Limited_-_xx-xxxx-xxxx_-_Reserved_Reasons.pdf).

Read the full decision in Mr B Welham v Royal Mail Group Ltd: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/6786514cf0528401055d23a5/Mr_B_Welham_v_Royal_Mail_Group_Limited_-_xx-xxxx-xxxx_-_Remedies_Judgment.pdf).
25 Linwood Grove, Manchester, M12 4QH - MAN/00BN/MNR/2024/0680
Source: gov.uk (2025-06-06)

Northern Region Judge Ms J White and Tribunal Member A Hossain Sitting on 1 April 2025

Read the full decision in 25 Linwood Grove, Manchester, M12 4QH - MAN/00BN/MNR/2024/0680 (https://assets.publishing.service.gov.uk/media/6841bd26578282a4b102c0ca/25_Linwood_Grove__Manchester__M12_4QH.pdf)
Measuring instruments display requirements for ESAs
Source: gov.uk (2025-05-28)

Display requirements of the Measuring Instruments Regulations 2016 pertaining to Energy Smart Appliances used for trade.

The Government recognises the importance of reviewing legislation to ensure it remains fit for purpose as technology develops and consumer behaviour changes. This includes consideration of how the Measuring Instruments Regulations 2016 (MIR) interact with newer regulations relating to Energy Smart Appliances (ESAs) and Electric Vehicle Smart Charge Points (EVSCPs) in particular. Some industry stakeholders have suggested that the in-built physical display requirement within MIR is a barrier to the roll out of these technologies. This consultation seeks views on whether it should remain, when energy management via remote displays, such as smartphone apps, is increasingly common.

The Government wants to hear from a broad range of stakeholders with an interest in regulations surrounding the development of smart technologies and meter accuracy, and how consumer protection measures can be maintained in the context of current and future technological changes.
Railways Bill impact assessment - RPC opinion (green-rated)
Source: gov.uk (2025-11-06)

The RPC's opinion of the Department for Transport's impact assessment for the Railways Bill, introduced in the House of Commons on 5 November 2025.

The aim of the Railways Bill (https://www.gov.uk/government/publications/railways-bill) is to create Great British Railways, a new publicly owned company, which will bring together the management of passenger services and rail infrastructure.

The Regulatory Policy Committee (RPC) has rated the impact assessment (IA) as ‘fit for purpose’ based on its scrutiny of the evidence and analysis supporting the case for why regulation is necessary.

The RPC’s opinion is based on the version of the IA that was submitted for RPC scrutiny by the Department for Transport to the RPC in June 2025.

The Department for Transport has informed the RPC that the final version of the Railways Bill IA (https://www.gov.uk/government/publications/railways-bill), dated 5 November 2025, has been updated to address the RPC’s comments as required under the Department for Business and Trade’s Better Regulation Framework (https://www.gov.uk/government/publications/better-regulation-framework).
HMT open letters between the Governor of the Bank of England and the Chancellor of the Exchequer
Source: gov.uk (2025-09-19)

This document series contains open letters between the Governor of the Bank of England and the Chancellor of the Exchequer which are exchanged if inflation moves away from the target by more than 1 percentage point in either direction.

The remit (https://www.gov.uk/government/publications/monetary-policy-remit-mansion-house-2024) for the Monetary Policy Committee (MPC) requires an exchange of open letters between the Governor of the Bank of England and the Chancellor of the Exchequer if inflation moves away from the target by more than 1 percentage point in either direction. We believe that the open letter system, required in the remits for the MPC since 1997, provides a formal mechanism of transparency and accountability in the event of any appreciable deviations from target.

The remit set in November 2024 (https://www.gov.uk/government/publications/monetary-policy-remit-mansion-house-2024) requires that the open letter from the Governor should be published alongside the minutes of the following Monetary Policy Committee meeting. The letter should refer as necessary to the Bank’s latest Monetary Policy Report and forecasts. The reason for publishing the letter at that time is to allow the MPC time to form and communicate its strategy towards returning inflation to the target after consideration of the trade-offs, resulting in a more meaningful exchange about the MPC’s strategy. As has been the case since 1997, the Governor is required to send a further letter after 3 months if inflation remains more than 1 percentage point above or below the target.

The Governor’s letter should set out:
- the outlook for inflation and the reasons why inflation has moved away from the target
- the policy action the committee is taking in response
- the horizon over which the committee judges it is appropriate to return inflation to the target
- the trade-off that has been made with regard to inflation and output variability in determining the scale and duration of any expected deviation of inflation from the target
- how this approach meets the government’s monetary policy objectives
Mr D Jamieson v Fresh Foods Maystor Ltd (In creditor’s voluntary liquidation) and Secretary of State for Business and Trade: 3305405/2024
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mr D Jamieson v Fresh Foods Maystor Ltd (in Voluntary Liquidation): 3305405/2024 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/684997397cba25f610c7db2d/Mr_D_Jamieson_v_Fresh_Foods_Maystor_Limited__in_Voluntary_Liquidation__3305405_2024_cert_of_correction.pdf).

Read the full decision in Mr D Jamieson v Fresh Foods Maystor Ltd (In creditor’s voluntary liquidation) and Secretary of State for Business and Trade: 3305405/2024 - Corrected Judgment with Reasons (https://assets.publishing.service.gov.uk/media/684997713a2aa5ba84d1df58/Mr_D_Jamieson_v_Fresh_Foods_Maystor_Ltd__In_creditor_s_voluntary_liquidation____other_3305405-2024_Judgment.pdf).
Devon First Aid 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 Devon First Aid 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 Devon First Aid 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 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.
VCM51200 - VCT: investor income tax reliefs: dividend exemption from income tax
Source: gov.uk (2025-09-11)


ITTOIA05/S709 - S712

Individuals aged 18 or over who acquire ordinary VCT shares (whether by subscription for new shares or otherwise) are exempt from income tax on dividends in respect of shares acquired within the ‘permitted maximum', see VCM50010 (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm50010).

The permitted maximum for acquired VCT shares is £200,000 (by market value) in a tax year for 2004-05 onwards (a year beginning on 6 April and ending on 5 April in the following year).

Investors who receive exempt dividends do not have to show them on their tax returns and HMRC officers should not assess investors on exempt dividends.

Withdrawal of VCT approval

The relief applies only to those dividends paid by the VCT whilst it is approved. If provisional approval is withdrawn (see VCM54400 (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm54400)), all dividends paid during the period of approval will be treated as if they were never exempt from income tax.

Genuine commercial purpose

Relief is not due unless the shares are acquired for genuine commercial purposes and not as part of a scheme or arrangement, the main purpose of which is tax avoidance.
Public Transport Statistics Northern Ireland 2024-25
Source: gov.uk (2025-09-10)

This report presents statistics on public transport operated by Translink in Northern Ireland.

This report brings together information on public transport journeys, vehicles and staff.

This is an Accredited official statistics report produced by the Analysis, Statistics and Research Branch (ASRB) of the Department for Infrastructure (DfI).
CG17251 - Indexation: from 6/4/88 date of expenditure
Source: gov.uk (2025-10-01)


TCGA92/S54 (4)

In general, under TCGA92/S54 (4), the dates on which items of RAE are assumed to have been incurred for the purposes of indexation allowance are:-
- costs of acquisition, when the asset was acquired or provided, and
- additional expenditure, when the expenditure became due and payable.
See example in CG17312 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17312#).

There are no special provisions concerning expenditure financed by borrowing. This is because generally the seller's indexation runs up to the date of disposal and the buyer's runs from the same date. The only mismatch occurs when the seller sells before he buys, because indexation cannot run backwards.

Apart from cases of the second and third types in the paragraph below headed ‘Special cases’, the actual date of payment for an asset is of no significance. Hire purchase transactions follow the procedure in CG12860 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12860#).

Cases where the taxpayer acquired the asset for deferred consideration, in circumstances where the principles of Marren v Ingles, 54TC76, apply, are dealt with at CG15130 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15130#). As this is expenditure on acquiring the asset, indexation runs on this expenditure from the date on which the asset was acquired, under CG17251 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17251)(a).

Special cases

There are specific provisions to determine the date of expenditure in these cases:
- Shares: consideration given for a new holding. See TCGA92/S131 and CG51632 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51632).
- Calls on shares. See TCGA92/S113 and CG51632
- Options. See TCGA92/S145 and CG17404 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17404).
- Certain no loss/no gain transactions. See TCGA92/S55 and CG17400 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17400) - CG17402.
Assets derived from other assets

CG17370 deals with cases to which TCGA92/S43, assets derived from other assets, applies. Note the concession applicable where a taxpayer has acquired consecutively two interests in the same land.
Housing Benefit expenditure and subsidy data
Source: gov.uk (2025-06-27)

This is the local authority Housing Benefit expenditure and subsidy data.

The data tables show the local authority Housing Benefit (HB) expenditure and subsidy of HB for England, Scotland and Wales.

Each set of data includes guidance notes and forms to help explain the cell data given in the tables. The forms are used by local authorities to claim a subsidy to administer and pay HB.
BH Training Solutions
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 BH Training Solutions 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 BH Training Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A L Miller v WildEarth Group Ltd: 3306137/2023
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Mr A L Miller v WildEarth Group Ltd: 3306137/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/65e73a0f2f2b3be8b07cd83d/Mr_Andrew_Miller_v_WildEarth_Group_Limited-_3306137-2023-_PPH_Judgment.pdf).

Read the full decision in Mr A L Miller v WildEarth Group Ltd: 3306137/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/675989ee3bb681ccb0d346af/Mr_Andrew_Lawrence_Miller_-_v_-_WildEarth_Group_Limited_-_3306137-2023_-_Judgment.pdf).

Read the full decision in Mr A L Miller v WildEarth Group Ltd: 3306137/2023 - Remedy (https://assets.publishing.service.gov.uk/media/67b47bb74e79a175a4c2fdf4/Mr_Andrew_Lawrence_Miller_-__v_-_WildEarth_Group_Ltd_-_3306137-2023_-_Judgment.pdf).
Transfer of Rights and Obligations (TORO)
Source: gov.uk (2025-04-30)

Information on Transfer of Rights and Obligations (TORO).

Exporters can transfer their rights and obligations to another person, but if someone other than the authorisation holder is importing the processed goods, they will need authorisation from their Customs Supervising Office. HMRC will only approve Transfer of Rights and Obligations provided the transferee fulfils the criteria and conditions for the authorisation. In general, someone who is not the exporter of goods under outward processing can import the goods with the permission of the authorisation holder.

More information on the Transfer of Rights and Obligations can be found at Transfer the rights and obligations of a customs special procedure to someone else - GOV.UK (https://www.gov.uk/guidance/transferring-your-rights-and-obligations-to-someone-else)
Seriun
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 Seriun 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 Seriun 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.
Churchill Group
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 Churchill Group 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 Churchill Group 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 Reservists
- Armed Forces Day
We also pledge the following:

-Publicising our armed forces covenant on the churchill group website and displaying the armed forces covenant logo

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.
Home Office 2030 Digital Strategy
Source: gov.uk (2025-07-08)

How the Home Office will use digital, data and technology in the next 5 years.

This strategy sets out how the Home Office will use digital, data and technology to:
- improve services
- produce strong results through policies
- strengthen the performance of day-to-day operations
It builds on the Home Office Digital, Data and Technology Strategy 2024 (https://www.gov.uk/government/publications/home-office-digital-data-and-technology-strategy-2024).
49 Park Street, Trowbridge, Wiltshire, BA14 0AU: HAV/00HY/F77/2024/0602
Source: gov.uk (2025-03-28)

Southern Region, Mr I Perry BSc FRICS and Mr J Reichel BSc MRICS on 21 January 2025

Read the full decision in BA14 0AU_HAV/00HY/F77/2024/0602_decision (https://assets.publishing.service.gov.uk/media/67e14bebc6194abe97358cb1/49_Park_Street__Decision.pdf) Read the full reasons in BA14 0AU_HAV/00HY/F77/2024/0602_reasons (https://assets.publishing.service.gov.uk/media/67e14c1ac6194abe97358cb2/49_Park_Street__Full_Reasons.pdf)
Alternative Construction Education (ACE) CIC
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 Alternative Construction Education (ACE) CIC 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 Alternative Construction Education (ACE) CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Creative workshop on environmental pollution underway in Auki, Malaita
Source: gov.uk (2025-03-27)

The workshop encourages creativity to deal with environmental issues like plastic waste, biodiversity, and climate change through art workshop and exhibition.

A 3-day workshop aiming to empower 30 young students from Auki’s surrounding communities to creatively engage with environmental issues is underway from 26 to 28 March at the Malaita provincial capital.

Facilitated by Dreamcast Theatre Solomon Islands, it encourages creativity to deal with environmental issues such as plastic waste, biodiversity, and climate change through a hands-on art workshop and exhibition.

By fostering artistic expression and storytelling, the project seeks to raise awareness and inspire community-wide action towards environmental sustainability.

British High Commissioner to Solomon Islands and Nauru, His Excellency Paul Turner said:

This is a great initiative, engaging young people in caring and taking responsibility for their local environment. I am delighted that the British High Commission is associated with such a project. We will look to build on our partnership with Dreamcast.

Leveraging from the success in Gizo, Western Province, the Malaita Trash Art Project will be an impactful endeavour. Engaging 30 students, ages 9 to 13, from three communities in Auki, the workshop drew on the success from a similar workshop held in Gizo, Western Province by conducting the three-day session where the first will focus on storytelling, art as a medium, and identifying students’ art interests through interactive activities and games.

The second day will be dedicated to creating art and learning the basics of art exhibition curation and setup. The third day will be exhibition time where all participants will have the opportunity to exhibit their artwork invited guests and members of the community around them.

Prior to the workshop, Dreamcast Theatre had formalised partnerships with local art and youth networks, identify students, and tailor session plans. Invitations were sent to encourage gender parity and inclusive participation. Community leaders, schools, and parents have been notified two weeks prior to the event to ensure broad support.

Participants will receive certificates, and their artwork will be showcased in schools or public spaces within the community. This initiative builds on last year’s Honiara Dreamcast plastic workshop, expanding its reach to provincial areas to raise awareness about plastic waste, biodiversity, and climate issues.

The students will work in their chosen medium, such as photography, film, theatre and puppetry, or design guided by skilled Dreamcast Theatre facilitators.
Adept Pest Consultancy
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 Adept Pest Consultancy 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 Adept Pest Consultancy recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr V Pitchai v The Mint Room Restaurant: 2304146/2023
Source: gov.uk (2025-08-21)

Employment Tribunal decision.

Read the full decision in Mr V Pitchai v The Mint Room Restaurant: 2304146/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/68a713b92f1856648215574e/Mr_Venkatesan_Pitchai_v_The_Mint_Room_Restaurant_2304146-2023_Rule_21.pdf).
Goods Vehicle Movement Service codes for Data Element 5/23 of the Customs Declaration Service
Source: gov.uk (2025-10-02)

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Goods Vehicle Movement Service (GVMS) ports (Appendix 16S).

Using the relevant codes from the list, enter the location where the goods are held at the time of making the declaration.

The code for the location to be declared in Data Element (DE) 5/23 is shown in column 3.
Energy Statistics for Rural England
Source: gov.uk (2025-10-15)

Energy Statistics for Rural England - October 2025

A compendium of energy statistics for Rural and Urban areas in England.

The October 2025 release of the Energy report includes analysis updates for the following topic within this theme:
- Section A, Fuel poverty (specifically Off the gas grid properties)
The supplementary data tables provide additional statistics for each section of the Digest, using the Rural-Urban Classification categories. The Local Authority data tables supply the disaggregated datasets, used to conduct analysis in the Digest, at a Local Authority level where feasible.

Defra statistics: rural

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

You can also contact us via Twitter: https://twitter.com/DefraStats

Previous editions

Copies of the Energy Statistics for Rural England publication are available from the National Archive.

Energy Statistics for Rural England, 10 September 2025 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250910152330/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

Energy Statistics for Rural England, 20 May 2025 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250520152144/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

Energy Statistics for Rural England, 18 March 2025 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250512211850/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

Energy Statistics for Rural England, 12 November 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20241112162931/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

Energy Statistics for Rural England, 14 May 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240514152841/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

Energy Statistics for Rural England, 12 March 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240312163841/https://www.gov.uk/government/statistics/energy-statistics-for-rural-england)

In March 2024, the content relating to energy that was previously split across the Housing and Communities and Households chapters was consolidated into a new Energy report; data prior to this can be found here (https://webarchive.nationalarchives.gov.uk/ukgwa/20240308232141/https://www.gov.uk/government/collections/statistical-digest-of-rural-england).
Child Poverty Strategy: Impact on low income poverty levels and children gaining in the UK: December 2025
Source: gov.uk (2025-12-05)

This ad hoc provides analysis of the impacts on low income poverty levels and the number of children gaining from measures in the Child Poverty Strategy.

On 5 December 2025 the government published its Child Poverty Strategy. This publication provides an estimate of the combined impact on low income poverty levels, and the number of children gaining, from measures in the strategy which directly impact children’s measurable incomes.
IEIM8000340 - Equal Nexus Criteria
Source: gov.uk (2025-11-04)


Where a UK RCASP has more than one nexus and they are of equal standing in the hierarchy, such that it would have an obligation to report in more than one jurisdiction, the CARF requires reporting and due diligence in only one of the jurisdictions. It provides the option to make an election for reporting and due diligence in just one jurisdiction under Section I(H) of the rules to avoid duplicate reporting. This allows a RCASP to undertake the reporting and due diligence in one jurisdiction rather than multiple ones.

Anotification under Section I (H) must be provided to HMRC:

· No later than the 31 January (31st May 2027, where it relates to the calendar year 2026) following the year to which it relates

· Is effective for the calendar year and all subsequent years until it is withdrawn

· State the jurisdiction where reporting and due diligence will be undertaken

· Must be provided in the form directed by HMRC.

Example

MemeCoin Ltd is tax resident in the UK and Belgium for the tax year ending 2026. Both jurisdictions are reportable jurisdictions and Belgium is on the UK’s list of partner jurisdictions. There is an equal nexus in the UK and Belgium. MemeCoin Ltd may make a Section I (H) election to choose which jurisdiction it will complete reporting and due diligence requirements in.

MemeCoin Ltd decides to choose Belgium. MemeCoin Ltd makes a Section I (H) election by 31 May 2027 to HMRC, informing HMRC that they report in Belgium. The election will remain in effect until MemeCoin Ltd withdraw it. In subsequent years, HMRC will consider that MemeCoin Ltd will be reporting and conducting due diligence in Belgium.