theodi/ndl-core-corpus huggingface dataset:
UK Personal Protection 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 UK Personal Protection 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 UK Personal Protection Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Imports and exports: enquiries
Source: gov.uk (2025-05-14)

Contact HMRC for help with questions about importing, exporting and customs reliefs.

Online

Ask HMRC’s digital assistant (https://www.tax.service.gov.uk/ask-hmrc/chat/customs-and-international-trade) to find information about:
- getting an EORI number
- importing your personal belongings
- looking up commodity codes, duty and VAT rates
- trading with Northern Ireland
If the digital assistant cannot help you, you can ask to transfer to a webchat with an HMRC adviser, if they’re available.

You can also find out information in your business tax account (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account).

Phone

Call HMRC for help with questions about:
- importing
- exporting
- customs reliefs
If you think you have been charged too much, find out how to claim a repayment of customs charges in the ‘If you’re charged too much or return your goods’ section of the Tax and customs for goods sent from abroad (https://www.gov.uk/goods-sent-from-abroad/tax-and-duty) guide.

Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Opening times:
- general enquires: Monday to Friday, 8am to 6pm
- urgent queries relating to goods held at the UK border: 24 hours a day, 7 days a week
Find out about call charges (https://www.gov.uk/call-charges)

Related content

Guidance
- Import, export and customs for businesses: detailed information (https://www.gov.uk/government/collections/import-export-and-customs-for-businesses-detailed-information)
- Export goods from the UK: step by step (https://www.gov.uk/export-goods)
- Import goods into the UK: step by step (https://www.gov.uk/import-goods-into-uk)
- Using transit to move goods out of, into and through the UK (https://www.gov.uk/government/collections/using-common-or-union-transit-to-move-goods-into-through-and-out-of-the-uk)
- Find customs authorisations for importing and exporting goods (https://www.gov.uk/government/collections/find-customs-authorisations-for-importing-and-exporting-goods)
HMRC contacts
- Ymholiadau TAW, Tollau ac Ecséis (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-customs-and-excise-and-duties-enquiries-for-welsh-speaking-customers)
Sarah Taylor
Source: gov.uk (2025-06-20)

Sarah Taylor is the Chief People Officer for the Home Office, where she leads the people function, driving workforce transformation and engagement. The ambitious agenda of works will see her leading people-centric strategies, policies and operational practices that are optimally delivered. Her keen focus is on values-based leadership, pride within the workforce and achieving a customer-focused approach with teams that have high morale and capabilities. She will use her experiences from previous Executive Director roles to drive digital innovation and new ways of working across non-traditional boundaries, in true partnership. Before taking up her post at the Home Office, she worked as a Board Director of People and Organisational Improvement in Digital Health Care Wales (DHCW) and successfully led on digital transformation of services across diverse workforce groups at a national level. Sarah has worked at director level in the NHS, public services and government for over 25 years. Sarah is a chartered fellow of the CIPD and her passion for working with people translates into how she prioritises the promotion and retention of talent, and improving wellbeing, equality and inclusion.

Sarah Taylor is the Chief People Officer for the Home Office, where she leads the people function, driving workforce transformation and engagement. The ambitious agenda of works will see her leading people-centric strategies, policies and operational practices that are optimally delivered. Her keen focus is on values-based leadership, pride within the workforce and achieving a customer-focused approach with teams that have high morale and capabilities. She will use her experiences from previous Executive Director roles to drive digital innovation and new ways of working across non-traditional boundaries, in true partnership.

Before taking up her post at the Home Office, she worked as a Board Director of People and Organisational Improvement in Digital Health Care Wales (DHCW) and successfully led on digital transformation of services across diverse workforce groups at a national level. Sarah has worked at director level in the NHS, public services and government for over 25 years.

Sarah is a chartered fellow of the CIPD and her passion for working with people translates into how she prioritises the promotion and retention of talent, and improving wellbeing, equality and inclusion.
Complaints procedure
Source: gov.uk (2025-11-25)

The Foreign, Commonwealth and Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/south-africa/british-consulate-general-cape-town), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

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

Passports

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

Visas

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

Or if you have a query or feedback on UK visa services provided in South Africa, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Mr A Smirnov v (1) Ramboll UK Ltd (2) Ramboll Danmark A/S: [2025] EAT 12
Source: gov.uk (2025-01-28)

Employment Appeal Tribunal judgment of Judge Auerbach on 14 January 2025.

Read the full judgment in Mr A Smirnov v (1) Ramboll UK Ltd (2) Ramboll Danmark A/S: [2025] EAT 12 (https://assets.publishing.service.gov.uk/media/67b464474a80c6718b55bea4/Mr_A_Smirnov_v__1__Ramboll_UK_Ltd__2__Ramboll_Danmark_AS__2025__EAT_12.pdf).
Mr R Martin v GDSPL Ltd: 6013677/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr R Martin v GDSPL Ltd: 6013677/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/687f5a1f9914d1f63267c668/Ray_Martin_v_GDSPL_Ltd_-_6013677_2024_-_Reserved.pdf).

Read the full decision in Mr R Martin v GDSPL Ltd: 6013677/2024 - Remedy (https://assets.publishing.service.gov.uk/media/68fb7de2b3e33205c4e6f0aa/Mr_R_Martin_v_GDSPL_Limited_-_Judgment_-_6013677.2024.pdf).
Miss E Smith v Santander: 1305907/2023
Source: gov.uk (2025-02-11)

Employment Tribunal decision.

Read the full decision in Miss E Smith v Santander: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67a21466039d059a1fe5fe4d/Miss_E_Smith_v_Santander_-_1305907_2023_-_Strike_Out.pdf).
UK Invites Guatemala to Join Global Clean Energy Alliance
Source: gov.uk (2025-08-07)

The British Ambassador to Guatemala, Juliana Correa, met with Minister of Energy and Mines Víctor Hugo Ventura.

Ambassador Correa formally invited Guatemala to join the Powering Past Coal Alliance (PPCA), a global initiative promoting the transition from coal to clean energy.

The Ambassador presented an official letter of invitation, highlighting the opportunity for Guatemala to strengthen its environmental commitments and align with the Paris Agreement. She emphasized that PPCA membership would enable Guatemala to share its energy expertise, collaborate internationally, and reinforce its commitment to a sustainable future.

The meeting also explored potential UK investment in Guatemala’s energy sector, including financing opportunities through UK Export Finance (UKEF), which offers up to £5 billion for projects involving British goods or services.

Both parties affirmed their shared vision of clean, locally-sourced energy as a pathway to national energy security, lower electricity prices, and economic opportunity.
CH830000 - Agent operational guidance: poor agent behaviour: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
CH229800 - How to do a compliance check: information powers: rules that apply to all notices: issues in specifying information or documents in a notice
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

An assurance has been given in Parliament that information powers will not be used for fishing expeditions (speculative enquiries). In addition, quite apart from the express statutory restrictions which wide descriptions might infringe, a Sch36, FA08 notice may be found to be invalid if its requirements are unreasonably burdensome. For this reason, you must think carefully about the scope of any descriptions you use in the notice.

You may find it difficult to find the appropriate description for the information or documents you require, particularly if you need to approach a bank. There is nothing to stop you calling and asking how to best narrow down the description in the notice.

You should seek advice from the specialist technical team (This content has been withheld because of exemptions in the Freedom of Information Act 2000), via your line manager, if you have any difficulty in formulating a suitable description of the information or documents that you require.
Geotechnical Engineering 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 Geotechnical Engineering 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 Geotechnical Engineering 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
- 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.
Parliamentary Under-Secretary of State (Minister for Veterans and People)
Source: gov.uk (2025-09-10)

implementation of relevant SDR Vision and Recommendations recruitment and renewing the contract between the nation and those who serve Veterans policy and delivery (including VALOUR) Office for Veterans Affairs Armed Forces Commissioner Armed Forces People and Families civilian workforce (including RFA) Defence Business Services (including legal, pensions and compensation) Armed Forces Covenant retention and incentivisation, including training skills and development Service resettlement and transition Reserves Cadets   Defence culture – including oversight of the Raising our Standards Programme and Equality, Diversity and Inclusion Armed Forces Parliamentary Scheme Service Justice System and Service Complaints

- implementation of relevant SDR Vision and Recommendations
- recruitment and renewing the contract between the nation and those who serve
- Veterans policy and delivery (including VALOUR)
- Office for Veterans Affairs
- Armed Forces Commissioner
- Armed Forces People and Families
- civilian workforce (including RFA)
- Defence Business Services (including legal, pensions and compensation)
- Armed Forces Covenant
- retention and incentivisation, including training skills and development
- Service resettlement and transition
- Reserves
- Cadets
- Defence culture – including oversight of the Raising our Standards Programme and Equality, Diversity and Inclusion
- Armed Forces Parliamentary Scheme
- Service Justice System and Service Complaints
Harriet Thompson
Source: gov.uk (2025-09-09)

Harriet Thompson is the British High Commissioner for Ghana, arriving in June 2021, and is also the Non-Resident Ambassador to Benin and Non-Resident High Commissioner to Togo. Before her arrival in Ghana, Ms Thompson was the British Deputy High Commissioner in Lagos, Nigeria where she led a large and growing mission covering the full spectrum of the UK’s work in the country, with a particular focus on commercial and economic development. She arrived in Lagos in July 2019 after nearly 3 years as British Deputy High Commissioner to Nigeria in Abuja. Previously Ms Thompson enjoyed a varied career working across the British Government, leading policy and programmes across trade, energy, climate change and other areas. She negotiated trade policy at the UK’s Permanent Representation to the EU, led the UK delegation to the UNFCCC climate change negotiations, led the UK’s strategy to counter serious and organised crime, and ran a major change programme at HM Revenue and Customs to create the Fraud Investigation Service. Outside of government, she was an embedded secondee advising the Minister of Agriculture, Sierra Leone, working for the Africa Governance Initiative. Social media links Harriet Thompson on X

Harriet Thompson is the British High Commissioner for Ghana, arriving in June 2021, and is also the Non-Resident Ambassador to Benin and Non-Resident High Commissioner to Togo.

Before her arrival in Ghana, Ms Thompson was the British Deputy High Commissioner in Lagos, Nigeria where she led a large and growing mission covering the full spectrum of the UK’s work in the country, with a particular focus on commercial and economic development. She arrived in Lagos in July 2019 after nearly 3 years as British Deputy High Commissioner to Nigeria in Abuja.

Previously Ms Thompson enjoyed a varied career working across the British Government, leading policy and programmes across trade, energy, climate change and other areas. She negotiated trade policy at the UK’s Permanent Representation to the EU, led the UK delegation to the UNFCCC climate change negotiations, led the UK’s strategy to counter serious and organised crime, and ran a major change programme at HM Revenue and Customs to create the Fraud Investigation Service.

Outside of government, she was an embedded secondee advising the Minister of Agriculture, Sierra Leone, working for the Africa Governance Initiative.

Social media links
- Harriet Thompson on X (https://twitter.com/hcthompson001)
Clanfield Junior School: 14 March 2025
Source: gov.uk (2025-03-14)

The schools adjudicator’s admission variation decision about Clanfield Junior School.

Decision reference: VAR2539

Type of decision: variation to admission arrangements – approved

School type: community

School phase: primary

Local authority: Hampshire County Council

Admission authority: local authority
IHTM27200 - Foreign property: Double Taxation: procedure when both forms of relief apply
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Unilateral relief and relief under a double taxation convention are not mutually exclusive. Where both reliefs would appear to be due on the same item of property, relief is restricted by IHTA84/S159 (7) to whichever is the greater. In practice, where the amount of credit is the same under either, the credit should be treated as convention relief.

Unilateral relief may be given for a regional tax (e.g. US State/Swiss Canton) as well as unilateral or convention relief in respect of tax due in the country where the region is located.

Example

Giles, a British citizen, dies when he was domiciled in the UK (before 6 April 2025) or was a long-term UK resident (after 6 April 2025). His estate includes an apartment in New York, stocks and shares in US Companies and a New York bank account.

The world-wide estate will be subject to UK tax, but US Federal Estate Tax will (because of the terms of the double taxation convention) be payable only on the immovable property in the USA. The UK will consider a credit for the US Federal Estate tax under the convention.

New York State will also charge State Estate Tax on the movable assets situated there and the UK will consider unilateral relief for this tax as it is not covered by the terms of the Convention.

But the total unilateral and convention credit cannot exceed the amount of UK Inheritance tax payable on the property concerned.
Government Finance Function Strategy
Source: gov.uk (2025-07-01)

The Strategy sets out the vision and ambitions of the Government Finance Function.

The Government Finance Function vision is to put finance at the heart of decision-making, delivering value for money, strengthening public trust.

To support the delivery of this across government, the Government Finance Function Strategy articulates the objectives, leadership roles, deliverables and ways of working that will ensure the Function delivers a quality service for departments and organisations.

Find out more about the Function’s guidance and regulation (https://www.gov.uk/search/guidance-and-regulation?parent=government-finance-function&organisations%5B%5D=government-finance-function&order=updated-newest).
National indicators 2025 - statistics and technical details
Source: gov.uk (2025-02-06)

Composite statistics from the People and Nature Surveys used in 2025 national indicators.

Data from the ‘Adults’ People and Nature Survey’ (A-PANS) and ‘Children’s People and Nature Survey’ (C-PANS) provides information on how adults and children and young people are engaging with the natural environment in England.

This data feeds into the Defra 25 Year Environmental Indicator Plan (EIP) - Natural Beauty and Engagement (https://oifdata.defra.gov.uk/themes/natural-beauty-and-engagement/)
Delayed school admissions for summer-born pupils: 2025
Source: gov.uk (2025-10-30)

Surveys of local authorities and of parents and carers of summer-born children requesting delayed admission to reception.

This report provides findings from 2 surveys designed to help monitor:
- trends in the number of requests for delayed entry into reception for summer born children
- local authorities’ approach to handling requests
It also helps to understand parents’ and carers’ reasons for requesting delayed entry for their summer born children as well as their demographics and childcare arrangements.

This report provides an update to research published in 2018, 2019, 2020 and 2023.

You can find the previous reports, as well as guidance for parents and local authorities on summer-born children: research and guidance (https://www.gov.uk/government/collections/summer-born-children-research-and-guidance).
Mr I Khan v Metroline West Ltd: 2302996/2024
Source: gov.uk (2025-11-24)

Employment Tribunal decision.

Read the full decision in Mr I Khan v Metroline West Ltd: 2302996/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6798f7a2fe1eabe7d7a22d99/Mr._I_Khan_v_Metroline_West_Limited_2302996-2024_Judgment.pdf).

Read the full decision in Mr I Khan v Metroline West Ltd: 2302996/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67ee694a199d1cd55b48c725/Mr_I_Khan_v_Metroline_West_Ltd_2302996-2024_Judgment.pdf).

Read the full decision in Mr I Khan v Metroline West Ltd: 2302996/2024 - Costs (https://assets.publishing.service.gov.uk/media/69244cc2053e434aa9026250/Mr._I_Khan_v_Metroline_West_Ltd_2302996-2024_Judgment.pdf).
Rogiet Moor firing notice
Source: gov.uk (2025-11-20)

Monthly firing times for Rogiet Moor.

For your own safety do not touch any military debris, it may be dangerous.

Do not enter the danger area when the range is in use, this is a danger to life. Learn more about accessing MOD training areas safely (https://www.gov.uk/guidance/safe-access).

Related information
- Public access to military areas (https://www.gov.uk/guidance/public-access-to-military-areas)
- The Defence Training Estate (Wales and West) (https://www.gov.uk/defence-infrastructure-organisation-and-the-defence-training-estate#wales-and-west)
3K's Engineering Company 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 3K’s Engineering Company 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 3K’s Engineering Company 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.
National Infrastructure and Service Transformation Authority
Source: gov.uk (2025-03-31)

The home of National Infrastructure and Service Transformation Authority on GOV.UK. We unite long-term strategy with best-practice project delivery, transforming UK major projects and programmes.

We unite long-term strategy with best-practice project delivery, transforming UK major projects and programmes.

NISTA works with the Cabinet Office (/government/organisations/cabinet-office) and HM Treasury (/government/organisations/hm-treasury).
Mr L Armstrong v UK Research and Innovation (UKRI): 6008565/2024
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in Mr L Armstrong v UK Research and Innovation (UKRI): 6008565/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/677668e54961c1185ea21b71/Mr_L_Armstrong_v_United_Kingdom_Research_and_Innovation__UKRI__-_6008565-2024.pdf).

Read the full decision in Mr L Armstrong v UK Research and Innovation (UKRI): 6008565/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/67921f4ebcd53eb4d9fad5c4/Mr_L_Armstrong_v_United_Kingdom_Research_and_Innovation__UKRI__-_6008565-2024_-_Reconsideration.pdf).
Bassadone Automotive 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 Bassadone Automotive 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 Bassadone Automotive 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:
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CG60201 - Reliefs: Introduction and Order of Reliefs
Source: gov.uk (2025-11-17)


The disposal of particular assets may attract full or partial relief from Capital Gains Tax. These volumes deal with
- roll-over relief for the replacement of business assets, see CG60250+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg60250p)
- roll-over relief for the replacement of land by local constituency associations of political parties on reorganisations of constituencies, see CG61800+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61800p)
- roll-over relief for the replacement of land acquired by an authority having powers of compulsory purchase, see CG61900+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61900p)
- roll-over relief on a transfer of shares to an All Employee Share Ownership Trust, see CG61970+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61970p)
- private residence relief on a disposal of a person's only or main residence, see CG64200+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64200p)
- relief on the transfer of a business to a company, see CG65700+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65700p)
- relief for losses on loans to traders or for payments under a guarantee, see CG65900+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65900p)
- double taxation relief on the disposal of assets where foreign tax is paid, see CG14380 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14380)
- hold-over relief on gifts, see CG66450C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg66450c).
Particular types of organisation are exempt from Capital Gains Tax on the disposal of certain assets. The next part of Volume 7 deals with
- charities, see CG67500+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67500p)
- trades unions, see CG67600+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67600p)
- superannuation funds, see CG67650+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67650p)
Where reliefs are available in respect of discrete types of asset no confusion can arise about their interaction. However, particularly in relation to business assets, a number of different reliefs may be available. The order in which such reliefs should be allowed depends on the way in which they work.
- Roll-over relief (TCGA92/S152 - TCGA92/S158) reduces the consideration to be taken into account in computing the gain on disposal. This comes first.
- Relief on the transfer of a business to a company (TCGA92/S162) works by reducing the net chargeable gains.
- Relief for gifts of business assets (TCGA92/S165) also works by reducing the chargeable gains. Instructions on the interaction of this relief with the relief on transfer of a business to a company are at CG66450C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg66450c).
LocatED join DfE to drive school building improvements
Source: gov.uk (2025-09-11)

LocatED will integrate into the Department for Education, combining commercial property expertise with educational knowledge to improve school facilities

LocatED will move into the Department for Education by April 2026 to create better learning environments for pupils across England, ensuring every child has access to high-quality school facilities that support their educational achievement.

The integration will combine LocatED’ s exceptional commercial property expertise with the Department’s deep understanding of what schools need to deliver outstanding education, whilst delivering maximum value for taxpayers.

This move follows the Cabinet Office review of all Arm’s Length Bodies across government announced in April 2025.

LocatED was established in 2017 to support the delivery of world-class education settings across England including buying, developing, and managing sites for schools and colleges as well as strategic property advice to government and education bodies to help build a more efficient education estate.

This move will bring LocatED’s comprehensive property expertise directly into the Department for Education, creating a unified approach to managing and developing the education estate.

Department for Education Permanent Secretary, Susan Acland-Hood, said:

LocatED will bring commercial property expertise into the heart of the Department for Education to help us manage and transform the education estate, make it sustainable, give great value to the taxpayer, and support excellent outcomes for children and young people. I’m delighted to be welcoming LocatED colleagues even more closely into the Department.

Lara Newman, Chief Executive at LocatED, said:

I’m incredibly proud of what we’ve achieved since our establishment in 2017. Our success has been built on the specialist expertise of our team, our can-do approach to problem-solving, and the strong relationships we’ve developed with clients, partners and stakeholders.

Throughout this transition, our clients and partners can expect the same high-quality service and expertise they’ve come to rely on.

Both organisations will work closely together to ensure seamless continuity of all services and projects throughout the transition period.

This joined-up approach will strengthen the department’s ability to support the education sector by combining LocatED’s commercial expertise with the department’s capability in delivering capital programmes, policy knowledge, and strategic oversight.

The unified team will be better positioned to identify opportunities, streamline processes, and deliver more coherent support to schools, academy trusts, local authorities, and other education providers requiring specialist property guidance across the complete property lifecycle.

LocatED and the Department for Education will work closely together to ensure seamless continuity of all services and projects throughout the transition, which is planned to complete by April 2026.

DfE media enquiries

Central newsdesk - for journalists xx-xxxx-xxxx
Mr N McIntyre v Asda Stores Ltd: 3301848/2025
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr N McIntyre v Asda Stores Ltd: 3301848/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/689dcf1907f2cc15c9357258/Mr_N_McIntyre_v_Asda_Stores_Ltd_3301848_2025_Judgment.pdf).
Using the Better Regulation Framework
Source: gov.uk (2025-03-03)

Documents and resources to help you apply the Better Regulation Framework when developing and evaluating policies and legislation that regulate business.

The Better Regulation Framework is a structured way of making sure the policies and legislation that regulate business are efficient, proportionate and based on evidence.

Use the framework guidance when:

developing policy that will create or change a regulatory provision

designing consultations on regulatory policy

carrying out post-implementation reviews.

Regulatory provisions

Regulatory provisions place statutory requirements on businesses. They can be in an act of law or a statutory instrument or they can come from a body that has been given power to make regulations in an act of law.

This framework does not cover regulatory provisions that deal with:

taxes, duties, levies or other charges

procurement

grants and other financial assistance made on behalf of a public body

commencement orders

When to use the framework

Use the framework throughout the policy making process. The framework guidance explains how you should apply the framework:

when you’re developing initial policy proposals, before you’ve done any formal or informal consultations

once you’ve identified a regulatory provision as a preferred option

when you’re doing a post implementation review of the regulation

Getting help with the framework

Get help to understand and comply with the framework from:

your government department’s Better Regulation Unit (BRU)

your department’s chief analyst’s office if your department does not have a BRU
Foreign Secretary speech in Lviv on the Special Tribunal
Source: gov.uk (2025-05-14)

David Lammy outlines UK support for the establishment of the Special Tribunal for the Crime of Aggression against Ukraine during a visit to Lviv, Ukraine.

It is a fitting time and place for this discussion.

It is remarkable that eighty years ago, Allied governments were dealing with detained Nazis, and thinking about accountability for the atrocities.

Some considered simple revenge. But others favoured a different approach.

Holding those criminals accountable under international law.

Drawing in part on work by two great sons of this great city, Rafael Lemkin Sir Hersch Lauterpacht.

The resulting Nuremberg trials were a milestone in building a global order rooted in the rule of law and human rights.

Today, the pursuit of such a global order again seems a tall order.

Russia is waging a war of aggression, with mounting evidence that Russian soldiers are committing atrocities we would have hoped to consign to history - attacks which rain down on civilians, the deportation of children, torture and sexual abuse of civilians and prisoners of war.

Russian leaders show not the slightest concern for the lives of individuals or the laws of war.

But we need to remember figures like Lemkin were not naïve idealists. Indeed, Sir Hersch wrote about anchoring his philosophy of international law in the ‘realities of international life’.

Precisely our task today.

We have it in our hands to hold those responsible for the invasion of Ukraine to account. The UK is proud to have supported the idea of a Special Tribunal since the outset.

A Tribunal is an essential part of the armoury of justice, alongside the efforts of Ukrainian authorities to bring prosecutions inside Ukraine, and the work of the ICC.

As the country where Sir Hersch made his home, we are proud to support the Lviv Joint Statement and endorse the legal foundations for this Tribunal.

It will take time for a Tribunal to become operational. We support using the framework of the Council of Europe. But also believe we must expand the Core Group to more partners from beyond Europe.

The whole world is outraged at Russian crimes. The whole world should now come together to hold Russia to account. We must rally all countries in support of justice.

Our friends in Ukraine are staying true to the legacy of VE Day.

The legacy of Lemkin and Sir Hersch.

Thank you.
Minister of State (Minister for Employment)
Source: gov.uk (2025-11-18)

Labour Market – including employer engagement  Jobs and Careers Service reform/Jobcentre Plus, including post-19 careers  Poverty  Work and Health: Occupational Health and Statutory Sick Pay  Locally led employment support  Conditionality and Sanctions  Childcare and Parental Employment  In Work Progression (conditionality and careers)  Devolution (Local)  Disability Employment

Labour Market – including employer engagement

Jobs and Careers Service reform/Jobcentre Plus, including post-19 careers

Poverty

Work and Health: Occupational Health and Statutory Sick Pay

Locally led employment support

Conditionality and Sanctions

Childcare and Parental Employment

In Work Progression (conditionality and careers)

Devolution (Local)

Disability Employment
Mr B Wells v Cityshuttle Ltd: 6022601/2024
Source: gov.uk (2025-05-20)

Employment Tribunal decision.

Read the full decision in Mr B Wells v Cityshuttle Ltd: 6022601/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68235e8c7b63976092644ace/Mr_B_Wells_v_Cityshuttle_Ltd_6022601-2024_Judgment_xx-xxxx-xxxx.pdf).
Automated vehicles and sanctions systems
Source: gov.uk (2025-07-24)

Identifies how regulators in different sectors apply sanctions, and what can be learnt to inform the use of sanctions under the Automated Vehicles Act 2024.

This report presents findings from research conducted by Ipsos to better understand how sanctions could be used to encourage compliance with safety standards in the automated vehicle (AV) sector.

The report explores insights gathered from regulators in different sectors through a review of existing literature on sanctions regimes and interviews with:
- regulators
- academics
- AV businesses
- motoring trade groups
The findings from this research will be used by the Centre for Connected and Autonomous Vehicles to inform its implementation of the Automated Vehicles Act 2024.
How to discharge inward processing goods at an Authorised/End Use rate of duty
Source: gov.uk (2025-04-30)

Information on how to discharge inward processing goods at an Authorised/End Use rate of duty.

If the inward processing goods are being put to the prescribed Authorised/End Use, for example eligible parts for a vehicle are produced and they are being released, an authorisation to use Authorised/End Use is not required. Duty liability under IP may be discharged at an Authorised/End Use rate of duty, provided it is not a regular method of discharge and the goods being released to free circulation are eligible for entry to Authorised/End Use.