theodi/ndl-core-corpus huggingface dataset:
Russia’s imperialist warmongering is a threat to international peace and security: UK Statement at the UN Security Council
Source: gov.uk (2025-09-21)

Statement by The Rt Hon Yvette Cooper, Secretary of State for Foreign, Commonwealth and Development Affairs, at the UN Security Council meeting on Estonia.

For three and a half years, the world has witnessed a permanent member of this Council engaged in the full-scale, and unprovoked invasion of another state, a violation of its most basic obligations under the UN Charter.

As President Trump and President Zelenskyy have worked for peace, the Russian Federation has starkly escalated its attacks.

Attacks on the Council of Ministers, on the British Council building and repeated attacks on residential flats and homes as children sleep in their beds.

We meet today now, at the request of Estonian allies, because Russia’s recklessness is escalating.

In the last two weeks alone, over 20 Russian drones in Polish airspace, a drone through Romanian territory and now three Russian MiG-31 fighter jets, with their transponders turned off, violating Estonian airspace for 12 minutes.

At best, these latest acts are dangerous and reckless.

At worst, they are a deliberate attempt to undermine the territorial integrity of sovereign nations and European security.

They risk miscalculation.

They open the door to direct armed confrontation between NATO and Russia.

NATO’s combined strength is unparalleled and its determination to defend peace and security in Europe is unshakable.

Of this, Russia must be in no doubt.

I commend the resolute and firm response of Estonia, Poland and Romania, and all NATO Allies.

I welcome the launch of Eastern Sentry on 12 September to ensure the safety and security of the Alliance’s Eastern border. I am proud that UK aircraft are taking part.

To those nations, and all NATO Allies, I say: the United Kingdom stands in full solidarity with you at this time, and always.

To President Putin, I say: your reckless actions risk a direct armed confrontation between NATO and Russia. Our Alliance is defensive.

Be under no illusion.

We stand ready to take all steps necessary to defend NATO’s skies and NATO’s territory.

We are vigilant.

We are resolute.

And if we need to confront planes that are operating in NATO airspace without permission then we will do so.

The United Kingdom stands by our friends.

We are unwavering in our support for the principles of the UN Charter, for our NATO Allies and for Ukraine.

We are committed to increasing the pressure on Russia until it ends its illegal war against Ukraine, ceases its reckless acts, and respects the sovereignty of other states.

Russia’s imperialist warmongering is a threat to international peace and security.

It is a threat to the values and principles that underpin this organisation.

This organisation that has done so much to support stability and prosperity these past 80 years.

We must counter it, for the sake of us all.
Military Veteran Football Club
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 Military Veteran Football Club 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 Military Veteran Football Club recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr M Saleem v Secretary of State For Justice: 1308878/2023
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Mr M Saleem v Secretary of State For Justice: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6800e5a1da5bb2fc4a681fb4/Mr_M_Saleem_v_Secretary_of_State_for_Justice_-_Judgment_-_xx-xxxx-xxxx.pdf).
UK Net Zero Research and Innovation Framework Delivery Plan: progress report 2022 to 2025
Source: gov.uk (2025-11-12)

An overview of progress of major government and Ofgem net zero research and innovation programmes from 2022 to 2025, as set out in the UK Net Zero Research and Innovation Framework: Delivery Plan.

The UK Net Zero Research and Innovation Framework (https://www.gov.uk/government/publications/net-zero-research-and-innovation-framework), published in 2021, set out the research and development challenges across the UK over the next 5 to 10 years.

The corresponding UK Net Zero Research and Innovation Framework: Delivery Plan 2022 to 2025 (https://www.gov.uk/government/publications/uk-net-zero-research-and-innovation-framework-delivery-plan-2022-to-2025), published in 2023, set out how government and Ofgem would invest over £4 billion in research and innovation between 2022 and 2025 to help develop the next generation of net zero technologies and solutions to address the challenges set out in the Framework and to support innovative UK businesses to benefit from the growing green economy.

This Progress Report provides an overview of the progress of these programmes and features case studies of how this investment is delivering tangible results in support of the UK’s Clean Energy Superpower Mission.
Mr S Gourlay v HBOS plc: 8002138/2024
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Mr S Gourlay v HBOS plc: 8002138/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68a71c193a052c9c504c8d3a/8002138.2024_-_Mr_S_Gourlay_v_HBOS_plc_-_Judgment_Issued_18.07.2025.pdf).
NPED Services
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 NPED Services 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 NPED Services 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.
Mrs P Miles v London North West University Healthcare NHS Trust: 3302831/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mrs P Miles v London North West University Healthcare NHS Trust: 3302831/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67d15c670f8734b8791a1d41/Mrs_P_Miles_v_London_North_West_University_Healthcare_NHS_Trust_3302831.2024_PPH_Judgment.pdf).
Mr A Kiddle and Mr R Seabright v Commissioner of Police of the Metropolis: 2218585/2024 and others
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mr A Kiddle and Mr R Seabright v Commissioner of Police of the Metropolis: 2218585/2024 and others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689b1d957b0b51a850e94052/1._Mr_Anthony_Kiddle_2._Mr_Robert_Seabright_v_Commissioner_of_Police_of_the_Metropolis__2218585-2024__2218586-2024__6007628-2025.pdf).
IMEXPG405000 - Technical guidance: Deficiencies
Source: gov.uk (2025-11-25)


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 advice of HQ may to be sought in the event of any difficulty, or if it is considered that a deficiency was not due to natural waste or other legitimate cause, otherwise the following principles apply:

Imported goods

Deficiencies in goods imported by pipe-line are to be regarded as having taken place within the UK unless it can be shown to the satisfaction of the Commissioners that the deficiency can be accounted for by legitimate cause, or there is clear evidence that the loss occurred outside UK territory. The owner of the pipe-line, or the proprietor of the goods, is to be required to pay the amount of duty involved in respect of deficiencies on goods chargeable with a duty which has not been paid.

Exported goods

Dutiable goods charged into a pipe-line for export on duty-suspension from Excise Warehouse, or duty-paid goods on claim to drawback, should not incur any deficiency. Duty is to be charged, or drawback refused (or be repaid if payment of a claim has been made) wherever the loss occurred unless the evidence is compelling that duty should be remitted or drawback be allowed.
Kenya: Call for bids for the provision of catering services
Source: gov.uk (2025-09-24)

The British High Commission Nairobi are seeking the provision of catering services at the British High Commissioner’s residence in Nairobi.

On behalf of the Secretary of State for the Foreign, Commonwealth & Development Office, the British High Commission (BHC) in Nairobi are seeking the services for the Provision of catering services at the British High Commissioner’s residence in Nairobi.

We are therefore looking for a Supplier that has the relevant professional skills, experience, technical resources and financial capability to provide comprehensive catering services.

Full details on the requirements, including instructions for interested bidders and registration are available via the FCDO’s e-Procurement portal, which requires registration. Registering is quick, easy, free and is the only way in which one is able to review the tender documents.

Competent and financially stable suppliers are invited to access the invitation to tender documents by following these steps:
- Open the Foreign Commonwealth & Development Office eSourcing Portal (https://fco.bravosolution.co.uk/web/login.html), register and sign in
- Navigate to provision catering service for the king’s birthday party at at the British High Commission residence in Nairobi.
- CPG/12897/2025. ITT 7279. Project 12897
Contact the Regional Procurement Administrator; xxx@xxx.xx (mailto:xxx@xxx.xx) for any queries. Kindly note that the responses are required to be in English.

Deadlines

Please note that the invitation to tender documents should be completed and uploaded on the Foreign Commonwealth & Development Office eSourcing Portal (https://fco.bravosolution.co.uk/web/login.html) by 15:00 EAT on 9 October 2025.

Disclaimer

The BHC reserves the right not to select any service provider and will only reply to the best-suited organisation.

The BHC will not meet any expenses incurred in preparing your invitation to tender documents.
Holly Tree Lodge EMI Nursing Home
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 Holly Tree Lodge EMI Nursing Home 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 Holly Tree Lodge EMI Nursing Home 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.
James Squire
Source: gov.uk (2025-09-04)

James Squire took up his post as His Majesty’s Ambassador to the Swiss Confederation and non-resident Ambassador to the Principality of Liechtenstein in January 2023. Before joining the Embassy, he was Head of North East Asia and Pacific Department (2019 to 2022) and Head of Democratic People’s Republic of Korea Department (2018 to 2019) at the Foreign, Commonwealth and Development Office. He served as British Deputy Ambassador to Afghanistan (2018). Since joining the Diplomatic Service in 2008, James has also worked in a number of other foreign policy and corporate roles, including 4 years at the United Kingdom Mission to the United Nations in New York. Before joining the Foreign and Commonwealth Office, James was a Fund Manager with Schroders PLC and is a Chartered Financial Analyst® charterholder. Follow James Squire on X . Curriculum vitae 2019 to 2022 Head of North East Asia and Pacific Department, FCDO 2018 to 2019 Head of Democratic People’s Republic of Korea Department, FCO 2018 Deputy Head of Mission, Kabul, FCO 2015 to 2017 Head of Pakistan Unit, South Asia and Afghanistan Directorate, FCO 2013 to 2014 Head of Global Threats and Asia Team, UK Mission to the United Nations, New York 2011 to 2012 First Secretary Peacekeeping Finance, UK Mission to the United Nations, New York 2008 to 2010 Deputy Head, Human Resources Department, FCO 1999 to 2007 Fund Manager, Schroders plc Education University of Bristol, BSc (Hons) Politics (1999) Chartered Financial Analyst® (2002)

James Squire took up his post as His Majesty’s Ambassador to the Swiss Confederation and non-resident Ambassador to the Principality of Liechtenstein (https://www.gov.uk/government/news/change-of-her-majestys-ambassador-to-switzerland-james-squire) in January 2023.

Before joining the Embassy, he was Head of North East Asia and Pacific Department (2019 to 2022) and Head of Democratic People’s Republic of Korea Department (2018 to 2019) at the Foreign, Commonwealth and Development Office. He served as British Deputy Ambassador to Afghanistan (2018).

Since joining the Diplomatic Service in 2008, James has also worked in a number of other foreign policy and corporate roles, including 4 years at the United Kingdom Mission to the United Nations in New York.

Before joining the Foreign and Commonwealth Office, James was a Fund Manager with Schroders PLC and is a Chartered Financial Analyst® charterholder.

Follow James Squire on X (https://twitter.com/JamesWSquire).

Curriculum vitae

Education

University of Bristol, BSc (Hons) Politics (1999) Chartered Financial Analyst® (2002)
J Thomas v Kent County Council: 2308987/2020
Source: gov.uk (2025-10-10)

Employment Tribunal decision.

Read the full decision in J Thomas v Kent County Council: 2308987/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68e687f0dadf7616351e4f90/J_Thomas_-v-_Kent_County_Council_2308987-2020_Strike-Out_Judgment_04.10.25.pdf).
CMA letter to Parliamentary Under-Secretary of State for Patient Safety, Women's Health and Mental Health
Source: gov.uk (2025-07-18)

The Competition and Market Authority's (CMA's) letter to Parliamentary Under-Secretary of State for Patient Safety, Women's Health and Mental Health about fertility patients and consumer protection.

The CMA’s letter to the government to share the update report on the CMA’s work on a voluntary pricing initiative to help fertility patients compare clinics’ prices (https://www.gov.uk/cma-cases/self-funded-ivf-consumer-law-guidance) and reiterate the view that patients would benefit from the Human Fertilisation and Embryology Authority (HFEA) being given a more flexible range of regulatory tools.
Integral UK Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Integral UK Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Product Safety Report: Bio Claire Lightening Body Lotion (2501-0012e)
Source: gov.uk (2025-02-14)

Product Safety Report for Bio Claire Lightening Body Lotion presenting a serious chemical risk.

Summary

Product: Bio Claire Lightening Body Lotion

Hazard: The product presents a serious chemical risk as it contains clobetasol propionate.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious chemical risk, as it was found to contain 545mg/kg (0.05%) clobetasol propionate.

Clobetasol propionate is a Glucocorticoid (Corticosteroid) and exposure to it may cause skin irritation.

The product does not meet the requirements of Regulation (EC) 1223/2009 or the Cosmetic Products Enforcement Regulations 2013.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD case number: 2501-0012e

Notified by: Local Authority Trading Standards
Invitation to an IIAC meeting on 16 October 2025
Source: gov.uk (2025-10-02)

An opportunity for members of the public to learn about the work of the Industrial Injuries Advisory Council (IIAC).

The aim of the meeting is to give members of the public, their representatives, and people with a professional interest in occupational diseases, the opportunity to learn and ask questions about the council’s work.

The meeting will in London from 10am to 1pm at:

The Wesley Hotel & Conference Venue Euston House 81-103 Euston Road London NW1 2EZ

The meeting will include:

an explanation of the council’s role in making recommendations to ministers about the industrial injuries scheme

presentations and discussions about the council’s work in the past year

an opportunity to contribute views and ideas on the council’s future work

The council welcomes any questions in advance of the meeting, where they will respond.

Reserve a place or ask questions by Monday 13 October 2025 at xxx@xxx.xx (mailto:xxx@xxx.xx).

About IIAC

The (IIAC) provides advice to the Secretary of State for Work and Pensions and the Department for Communities in Northern Ireland on matters relating to the industrial injuries scheme. In particular, it gives advice on which diseases, and the jobs that cause them, should be included in the scheme.

The council is formed of medical, scientific and legal experts, and representatives of employers and employed earners.

The council does not represent the Department for Work and Pensions and has no involvement in individual claims or decisions.
Low income poverty projections for children, FYE 2025 to FYE 2030, November 2025
Source: gov.uk (2025-11-26)

An estimate of the future low income poverty trends for children, accounting for the removal of the two-child limit announced at Budget 2025.

In November 2025, the UK government announced that from April 2026 it will be removing the two-child limit so that families can receive the child element of Universal Credit for all children regardless of family size. This publication provides an estimate of the future low income poverty trends for children after this policy was announced.
MTT10010 - Scope: Overview
Source: gov.uk (2025-08-05)


For MTT purposes, a group is a ‘qualifying’ group for a period if it:
- is a multinational group (see MTT10100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10100)),
- has at least one member located in the UK, and
- meets the revenue threshold test (see MTT11000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11000)).
References to a ‘group’ in this guidance manual will generally mean a qualifying multinational group.

Certain types of entity are excluded from scope, even when they are in a qualifying group (see MTT10200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10200)+).

Domestic Top-up Tax

Domestic Top-up Tax (DTT) can apply to wholly domestic groups and single entities, in addition to the UK operations of multinational groups. For DTT purposes, it is entities that will be qualifying rather than groups.

Consequently, for DTT purposes, references in HMRC guidance to a ‘qualifying group’ will refer to any entity or group that includes members that qualify for DTT, and references to a ‘multinational group’ will also refer to wholly domestic groups and single entities unless otherwise specified.

See MTT10020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10020) for guidance on scope for DTT.

See MTT01200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt01200) for an overview of DTT.

Safe harbours

See MTT15000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt15000)+ for guidance on safe harbours that limit the application of MTT and DTT where the conditions are met.

See MTT62900 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt62900)+ for guidance on the transitional safe harbour for the Undertaxed Profits Rule (UTPR).

Determining ownership and location of entities

See MTT17000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt17000)+ for guidance on determining ownership of entities, and MTT18000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt18000)+ for guidance on locating entities. These provisions are significant for questions of scope but also have significance in calculating the effective tax rate of territories, the top-up amounts of entities, and the charging provisions.
The lived experience of disabled people in the UK: a review of evidence
Source: gov.uk (2025-07-16)

Findings from a review of evidence on the lived experience of disabled people in the UK published between 2010 and 2021.

This research was commissioned under the previous government and therefore does not necessarily reflect the policies of the current government. The views expressed are the authors’ and do not necessarily reflect those of the government.

This report discusses the systematic review of lived experience evidence that was carried out by the Centre for Disability Studies at the University of Leeds and Disability Rights UK. The review was commissioned by the Cabinet Office’s Disability Unit.

The aim of the review was to establish evidence on the lived experience of disabled people in the UK published between 2010 and 2021.

The review addressed the following research question:

What evidence exists about the barriers and opportunities facing disabled people in the UK, arising specifically from their first-hand knowledge and experience (lived experience), in areas of current policy concern?

Alternative formats

Alternative formats of this research are available online. This includes:
- BSL
- Welsh translation
- Easy Read
- Large print
- HTML
Please contact us for paper copies or alternative formats of this research document. Braille and audio versions are also available on request.
ECSH44965 - When there is credit on a customer account
Source: gov.uk (2025-03-28)


If a business has overpaid anti-money laundering (AML) supervision fees (https://www.gov.uk/guidance/money-laundering-regulations-registration-fees) or charges, a credit balance will show in the business’s enterprise tax management platform (ETMP) account.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If a business requests that a credit amount is refunded, you must send the request to the Economic Crime-Supervision (EC-S) finance team, including details of:
- AMLS reference number (X reference number).
- Business name.
- Amount to be refunded.
- Reason for the refund.
- If the charge being refunded is an approval check fee or fit and proper test fee, the decision maker should include confirmation that no testing has taken place as defined in sections on ‘approvals check fee’ and ‘fit and proper test fee’ above.
- The sort-code and account number of the bank account, to which the refund will be sent (if known).
The EC-S finance team will then contact the business to arrange the refund.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Management of health and safety in defence – chapter 25: noise at work (JSP 375, volume 1)
Source: gov.uk (2025-08-27)

Guidance and best practice to help with the management of noise at work in defence.

JSP 375, volume 1, chapter 25 is split into 2 parts: Part 1 Directive, which sets out instructions that must be followed by law or in line with defence or government policy; and Part 2 Guidance, which provides the guidance and best practice that should be followed and will help you to keep to this policy.

Annexes A to I contain supplementary guidance that may be useful.
Recruit trainee survey: financial year 2024/25
Source: gov.uk (2025-10-23)

A tri-service attitude survey on training, facilities, food, support and fairness of treatment.

The recruit trainee survey (RTS) annual reports provide summary statistics on the perceptions of training, facilities, food, support and fairness of treatment of Phase 1 and Phase 2 recruits and trainees.
Veterans' NHS Wales
Source: gov.uk (2025-04-17)

Veterans' NHS Wales is a specialist mental health service for veterans living in Wales who are experiencing mental health difficulties relating to their military service.

About Veterans’ NHS Wales

Veterans’ NHS Wales is made up of 6 local health boards in Wales. Each board has a veteran therapist experienced in mental health issues relating to military service.

Referrals can be made through a GP or veteran charity, or directly by the veteran or representative themselves.

You can refer yourself online (https://www.veteranswales.co.uk/how-to-self-refer/refer-yourself.html) or someone else can refer you on your behalf (https://www.veteranswales.co.uk/how-to-self-refer/refer-someone-else.html).

Appointments will be arranged as close to the veteran’s home as possible in a suitable venue.

The service is not able to respond to emergency referrals. Veterans in crisis should contact their GP or the Out of Hours service.

Get in touch with Veterans’ NHS Wales

If you live in Swansea, Neath Port Talbot or in the Powys area of Ystradgynlais:

By email

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

By phone

Phone: xx-xxxx-xxxx

By post

Swansea Bay Health Board3rd FloorCentral Clinic21 Orchard StreetSwanseaSA1 5AT

If you live in Newport, Caerphilly, Torfaen, Blaenau Gwent, Monmouthshire or the Powys areas of Brecon and Radnorshire:

By email

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

By phone

Phone: xx-xxxx-xxxx

By post

Aneurin Bevan Health BoardMaindiff Court HospitalRoss RoadAbergavennyMonmouthshireNP7 8NF

If you live in Gwynedd, Isle of Anglesey, Conwy, Flintshire, Denbighshire, Wrexham or the Powys area of Montgomeryshire:

By email

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

By phone

Phone: xx-xxxx-xxxx

By post

Betsi Cadwaladr Health BoardVeterans’ NHS WalesHeddfan UnitWrexham Maelor HospitalCroesnewydd RoadWrexhamLL13 7TD

If you live in Cardiff or The Vale of Glamorgan:

By email

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

By phone

Phone: xx-xxxx-xxxx

By post

Cardiff and Vale Health BoardCardiff Royal InfirmaryGlossop RoadCardiffCF24 0SZ

If you live in Bridgend, Rhondda Cynon Taf or Merthyr Tydfil:

By email

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

By phone

Phone: xx-xxxx-xxxx

By post

Cwm Taf Morgannwg Health BoardDewi Sant Health Park (1st Floor)Albert RoadPontypriddCF37 1LB

If you live in Carmarthenshire, Pembrokeshire or Ceredigion:

By phone

Phone: xx-xxxx-xxxx

By post

Hywel Dda Health BoardLlys SteffanTemple TerraceLampeterCeredigionSA48 7BJ
BizEd Projects 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 BizEd Projects 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 BizEd Projects 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
- 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.
The Duke of Locksmiths 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 The Duke of Locksmiths 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 The Duke of Locksmiths 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.
Oliver McGowan code of practice
Source: gov.uk (2025-09-18)

Sets out standards for training on learning disability and autism for Care Quality Commission (CQC)-registered health and social care providers and their staff.

The introduction of the statutory requirement for training on learning disability and autism aims to ensure that staff working at all levels across the health and social care sectors receive high quality and appropriate training on learning disability and autism.

The code of practice (the code) supports implementation of the legislation by setting out the standards that training needs to meet, in terms of both content and delivery.

The code also explains how a registered provider should use the code and what would happen if they fail to comply with it.

The code also provides information about The Oliver McGowan Mandatory Training on Learning Disability and Autism, which is the preferred and recommended training package developed by the government to support registered providers to meet the legal requirement.

In developing the code, we consulted with people with a learning disability, autistic people and their families and carers, the charitable sector, health and social care stakeholders and CQC. See the consultation on the draft code (https://www.gov.uk/government/consultations/oliver-mcgowan-draft-code-of-practice) (also published as an easy read consultation (https://www.gov.uk/government/consultations/oliver-mcgowan-draft-code-of-practice-easy-read)).

The code became final on 6 September 2025.

See also the easy read version of the code of practice (https://www.gov.uk/government/publications/oliver-mcgowan-code-of-practice-easy-read).
The importance of dialogue even during crisis: UK statement to the OSCE
Source: gov.uk (2025-07-23)

Ambassador Neil Holland reiterates UK support for Ukraine, calls for Russia to agree an immediate ceasefire, and underlines the enduring value of the Forum for Security Cooperation for risk-reduction messaging.

Thank you to Undersecretary for Political Affairs, Mr Roger, for his remarks. Madam Chair, dear Kaja, thank you also for your calm and professional stewardship of this Forum this Trimester.

As I have said before, our Ministers mandated the Forum to continue our politico-military dialogue even in times of crisis. That is why we used our weekly statements to reiterate our support for Ukraine. It is why we continued to call on Russia to agree an immediate and unconditional ceasefire, and to return to abiding by the principles of the UN Charter and the Helsinki Final Act. And it is why we supported Estonia’s three Security Dialogue topics to keep the focus on Russia’s war of aggression.

Madam Chair, our Ministers also mandated our Forum with risk-reduction. It is in this spirit that we have continued to use this Forum in good faith, including as a NATO Ally, to send and receive messaging. This includes voluntary briefs on above- and below-threshold military exercises, and asking questions to clarify our own understanding. We have done this, as a responsible State, to maintain dialogue in an appropriate and diplomatic manner. Because this is about our shared interests of reducing misunderstanding and preventing unintended escalation.

Let me conclude by thanking Spain as it leaves the FSC Troika, and to welcome France. The incoming Chair, Finland, can count on the UK’s full and continued support next Trimester – including in its prerogative as FSC Chair.
National Waste Crime Survey 2024-25 launched
Source: gov.uk (2025-02-03)

The third National Waste Crime Survey (NWCS) is now open for three weeks to understand the scale, impact, and deterrence of waste crime across England

The Environment Agency is calling on industry and the public to take part in its third National Waste Crime Survey, launched today (Monday 3 February), to gain a greater understanding of waste crime across England.

Taking the time to respond to our survey is crucial in making England’s approach to tackling waste crime and waste management safer and efficient, and helping us crack down on criminality. The public’s awareness and experience will help the Environment Agency in taking the most effective action against waste criminals.

The Environment Agency uses the insight that industry and the public provides through the survey to:
- Measure the perceived scale and impact of waste crime in England
- Understand deterrents that could prevent people from committing waste crime
- Gauge public and industry willingness to report waste crimes
- Assess the effectiveness of action taken by us and our partners to reduce waste crime.
Insights from the survey are crucial in shaping the Environment Agency’s strategic priorities, and the actions taken have resulted in the total number of illegal waste sites in operation falling to 344 last year – the lowest total figure on record. It has never been more important to gather more information on waste crime to ensure this number continues to fall – not least since it is estimated to cost the economy in England a staggering £1 billion annually.

Steve Molyneux, Deputy Director of Waste and Resources Regulation at the Environment Agency, said:

With an estimated 18% of waste illegally managed we know that activities like illegal waste burning and shipping, mis-describing waste, and operating illegal sites cost the economy £1 billion a year.

Our National Waste Crime Survey is crucial for understanding the scale of these crimes and gathering insights from those directly affected. I encourage everyone impacted by waste crime to take part.

Your insight will enable us to continue to target waste criminals, stopping them from impacting our environment, communities, the legitimate waste management industry, and the economy.

Waste Minister Mary Creagh said:

Waste criminals are a scourge on society, affecting rural and urban communities equally.

They make huge profits at the expense of the law-abiding majority, by not paying tax – not to mention the costs of cleaning up after them and making people feel unsafe in their neighbourhoods.

I urge people to take part in the Environment Agency’s survey to help us crack down on waste criminals and protect the environment.

The Environment Agency encourages all stakeholders to participate and help promote the survey to others who can help.

The survey is open for three weeks from 3 February 2025 and can be accessed online (https://systraltd.welcomesyourfeedback.net/s/Waste_crime_2025).
J Locke v Penketh Parish Council: 6018339/2024
Source: gov.uk (2025-04-08)

Employment Tribunal decision.

Read the full decision in J Locke v Penketh Parish Council: 6018339/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67f3d9317ed82b90fcf5bfcb/Joanne_Locke_v_Penketh_Parish_Council_-_6018339_2024_-_Judgment.pdf).