theodi/ndl-core-corpus huggingface dataset:
Business Growth Global Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Business Growth Global Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Recall: All-In-One Universal Travel Adaptor (2510-0013)
Source: gov.uk (2025-10-21)

Product Recall for All-In-One Universal Travel Adaptor presenting a serious risk of electric shock.

Summary

Product: All-In-One Universal Travel Adaptor

Hazard: The product presents a serious risk of electric shock as the adaptor shutters are inadequate, and it is possible for the user to access live parts.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a serious risk of electric shock as the adaptor shutters are inadequate, and it is possible for the user to access live parts. The plug face of the product does not meet dimensional requirements because the distance from the live pin to the outside edge is less than the minimum required distance.

This product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 and the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The product has been recalled from end users. Users are advised to contact the distributor they purchased from to request redress.

Additional information

PSD notification number: 2510-0013

Notified by: Local Authority Trading Standards
Customs simplified procedures Aggregation Rules for CDS
Source: gov.uk (2025-05-16)

Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).

This table should be read in conjunction with the appropriate declaration category dataset shown in Appendix 21 of the CDS Declaration Instructions for Imports. The table below only shows the data elements (DE) for which there are specific rules applicable when using aggregation. It does not show the full completion requirements for the declaration category, for example H1.

Where aggregation is used, a full breakdown must be held in the commercial records and made available to customs on request. It must provide the full shipment and item level information on the goods. There must be a clear audit trail from the initial declaration or EIDR entry to the commercial records and the aggregated declaration submitted.
Parkside Community College: 3 September 2025
Source: gov.uk (2025-09-02)

The schools adjudicator’s admission objection decision about Parkside Community College.

Decision reference: ADA4492

Type of decision: objection to admission arrangements – partially upheld

School type: academy

School phase: secondary

Local authority: Cambridgeshire County Council

Admission authority: academy trust
CWind
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 CWind 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 CWind 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.
Swindon & Wiltshire Local Enterprise Partnership Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Swindon & Wiltshire Local Enterprise Partnership Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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 Colden v J & S Marketing Ltd (In Creditors Voluntary Liquidation): 6004497/2025
Source: gov.uk (2025-11-26)

Employment Tribunal Decision.

Read the full decision in Mr Colden v J & S Marketing Ltd (In Creditors Voluntary Liquidation): 6004497/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/6925799b33d088f6d5da2c7f/Ross_Colden_v_J___S_Marketing_Ltd__In_Creditors_Voluntary_Liquidation__6004497.2025_Judgment.pdf).
DMRC Benevolent Fund
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 DMRC Benevolent Fund 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 DMRC Benevolent Fund recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
GW v Dumfries and Galloway Council and Secretary of State for Work and Pensions: [2025] UKUT 354 (AAC)
Source: gov.uk (2025-11-11)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 16 October 2025.

Read the full decision in UA-2024-SCO-000026-HB (https://assets.publishing.service.gov.uk/media/690c6b81276dd02bc451aab6/UA-2024-SCO-000026-HB.pdf).

Judicial Summary

This case is about whether the changes to the regulations 2(1) and 13D(3)(za) of the Housing Benefit Regulations 2006, in respect of “members of a couple who cannot share a bedroom”, brought in after the Supreme Court’s decision in R(Carmichael) v SSWP [2016] UKSC 58, discriminated against a claimant who could not meet the statutory test on human rights grounds.

The key part of the definition of “member of a couple who cannot share a bedroom” that the claimant did not meet was the need to be in receipt of a specified disability benefit (in has case the highest or middle rate of the care component of Disability Living Allowance), as he had been refused an award of that part of DLA and had not sought to reclaim it.

The First Tier Tribunal dismissed the claimant’s appeal. His further appeal to the Upper Tribunal was also dismissed for two reasons. First, because there was no difference in treatment based on the personal characteristic of disability. The difference between the appellant and someone with similar disabilities to him, but who was receiving the relevant care component of DLA, was not based on the appellant’s and the comparator’s disabilities but was because of the appellant’s choice not reclaim the care component of DLA. Claiming or not claiming DLA was not a form of “other status” under Article 14 of the European Convention on Human Rights as that would be to define the status solely by reference to the difference in treatment complained of. As such, justification did not arise. Second, if justification was in issue, the requirement to be in receipt of a specified disability benefit found in regulation 2(1)(a) of the HB Regs had objective and reasonable justification given what Carmichael had held was needed.
IFM22035 - Real Estate Investment Trust : Conditions And Tests: The Property Rental Business Condition: Condition B: CTA2010/S529(2)
Source: gov.uk (2025-04-17)


To join and remain in the regime, a UK-REIT is required to meet the property rental business condition (IFM22020 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22020)). Both conditions A and B, or, alternatively, from 11 July 2023, condition C, must be met throughout each accounting period of the company or group.

No one property can be more than 40% of the total value

Condition B prevents the value of any one property involved in the property rental business from being more than 40% of the value of all the property assets in that business (CTA 2010/S529(2)).

This condition applies throughout each accounting period, but failure to meet it does not always result in immediate removal from the regime. If the breach is not serious (CTA2010/S574) and the condition is not breached repeatedly (CTA2010/S575), the company may remain in the regime, see IFM27030 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm27030).

For the definition of 'property involved in a business' and 'single property', see IFM22025 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22025).

Valuation is using international accounting standards, and ignores any liability or charge over the property. More detail on valuation of assets for this condition is described at IFM22040 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22040).

Indirectly held property

For the extent to which indirectly held property (property not held directly by a group REIT member) can count for satisfying the property rental business condition, see IFM22033 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm22033).

Group REITs

For a Group REIT, the property rental businesses of all the members of the group are treated as being a single business (CTA2010/S529(3)). Property rental business condition B applies to that single business.
GU v Disclosure and Barring Service: [2025] UKUT 202 (AAC)
Source: gov.uk (2025-08-05)

Upper Tribunal Administrative Appeals Chamber decision by Judge Monk on 23 June 2025.

Read the full decision in UA_2023_000993_V (https://assets.publishing.service.gov.uk/media/688cc958e8ba9507fc1b0960/UA_2023_000993_V.pdf).

Judicial Summary

Safeguarding Vulnerable Groups Act 2006. The Upper Tribunal made its own assessment of the evidence of a whole and found no mistake of fact in the Disclosure and Barring Service’s (DBS’) findings and assessed proportionality and found no error of law. DBS’ decision confirmed.
Ofsted workforce management information: 2024
Source: gov.uk (2025-01-23)

Data showing the number of staff employed at different grades in Ofsted and paybill information.

Information about Ofsted’s workforce and paybill costs, published monthly for transparency.

See workforce management information for 2023 (https://www.gov.uk/government/publications/ofsted-workforce-management-information-2023).
DE22 3EE, Go 4 Greener Waste Management Limited: environmental permit application advertisement - EPR/FB3104FY/V007
Source: gov.uk (2025-02-12)

View the application submitted by Go 4 Greener Waste Management Limited for Former Littleover Transport Depot, Derby.

The Environment Agency consults the public on certain applications for:

waste and mining waste operations

installations

water discharge and groundwater activities

medium combustion plant and specified generators

The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

what the application is about

when you need to comment by

The Environment Agency will decide:

whether to grant or refuse the application

what conditions to include in the permit (if granted)
Engage Partners
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 Engage Partners 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 Engage Partners 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.
H Vince v Eastchurch C E Primary (vc) and Kent County Council: 2306452/2020
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in H Vince v Eastchurch C E Primary (vc) and Kent County Council: 2306452/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d26b1c275fc9339a248b7b/H_Vince_v_Eastchurch_CE_Primary__vc__and_Kent_County_Council_2306452-2020_so_jud_pub.pdf).
Mr M S Sarwan v KYND Ltd and M Hayes: 2301299/2023 and Others
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mr M S Sarwan v KYND Ltd and M Hayes: 2301299/2023 and Others - Withdrawal (https://assets.publishing.service.gov.uk/media/693067270cf0b7e681ff41cd/Mr_M_S_Sarwan_-v-KYND_Ltd___M_Haynes_2301299-2023__2301294-2023___2301296-2023__Judgment_on_withdrawal.pdf).
M King v Encon Insulation Ltd: 2300014/2024
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in M King v Encon Insulation Ltd: 2300014/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67d94302594182179fe086e8/M_King_v_Encon_Insulation_Ltd_2300014-2024_Judgment.pdf).
Octopus Energy
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 Octopus Energy 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 Octopus Energy 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
We also pledge the following:

Seeking to support the employment of Veterans young and old across our lines of business in any capacity.

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.
DWP factual medical reports: guidance for healthcare professionals
Source: gov.uk (2025-08-06)

Guidance for healthcare professionals who complete medical reports for DWP or one of its assessment providers.

This guidance is for healthcare professionals who complete medical reports for the Department for Work and Pensions (DWP) or one of its assessment providers. The subjects include factual reports for Personal Independence Payment (PIP), Disability Living Allowance (DLA) and Attendance Allowance (AA).

DWP decision makers use medical reports to help them make decisions on benefit entitlement. Medical reports may also be used in appeals against benefit decisions.

Guidance on completing fit notes (https://www.gov.uk/government/collections/fit-note) is available separately.

Information for claimants

Check which benefits you may be eligible for (https://www.gov.uk/browse/benefits).
Product Safety Report: Q3 Nail Dust Collector sold via Amazon (2511-0249)
Source: gov.uk (2025-11-27)

Product Safety Report for Q3 Nail Dust Collector presenting a serious risk of fire.

Summary

Product: Q3 Nail Dust Collector sold via Amazon

Hazard: The product presents a serious risk of fire as the creepage and clearance distances are insufficient.

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

Product information

Hazard

The product presents a serious risk of fire as the creepage and clearance distances are insufficient. The live and neutral pins are too short and close to the periphery of the plug. This could lead to the plug failing to make a secure connection with the socket, overheating and/or exploding. Improvements are also required to product documentation and marking.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2511-0249

Notified by: Local Authority Trading Standards
Eta Projects 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 Eta Projects 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 Eta Projects Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms T Brookes v National Education Union: 2302448/2022
Source: gov.uk (2025-07-18)

Employment Tribunal decision.

Read the full decision in Ms T Brookes v National Education Union: 2302448/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68760fae39d0452326e28e3f/Ms_T_Brookes_v_National_Education_Union_Judgment__2_2302448-2022.pdf).
Approach to siting new nuclear power stations beyond 2025
Source: gov.uk (2025-02-06)

We're seeking views on the proposed policy approach for siting new nuclear power stations for a new Nuclear National Policy Statement.

The purpose of this consultation is to begin the process towards designating a new Nuclear National Policy Statement, applicable to nuclear power stations expected to deploy beyond 2025.

We have proposed some material updates to the existing policy for siting nuclear power stations have been proposed and would like views on the changes ahead of finalising the policy.

This consultation focuses on the overall policy approach before a further formal consultation on the new draft National Policy Statement.

See also:
- the Civil nuclear: roadmap to 2050 (https://www.gov.uk/government/publications/civil-nuclear-roadmap-to-2050)
- consultation on Alternative routes to market for new nuclear projects (https://www.gov.uk/government/consultations/alternative-routes-to-market-for-new-nuclear-projects)
Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
IHTM42901 - Employee benefit trusts: introduction
Source: gov.uk (2025-06-10)


The term ‘employee benefit trust’ (EBT) is used to describe a number of different sorts of trust, although they are generally discretionary trusts. In general an employer sets up an EBT as a vehicle used in a scheme to reward, and motivate employees. The benefits may be pensions, sick pay, a share of profits, shares or almost anything the employer chooses. These trusts get relief from Inheritance Tax if they meet the conditions at IHTA84/S86 (IHTM42911 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42911)).

With effect from 6 April 2014, a type of EBT known as an ‘Employee Ownership Trust’ (EOT) (IHTM42995 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42995)) provides a vehicle to acquire the shares in the employing company. The commentary in this Chapter does not apply equally to EBTs and EOTs in all respects.

Transfers into an EBT that meet the conditions at IHTA84/S86 will not be a transfer of value or may be exempt from Inheritance Tax where there is a transfer
- of shares or securities in a company by an individual IHTA84/S28 (IHTM42950 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42950))
- of shares or securities in a company from a discretionary trust IHTA84/S75 (IHTM42948 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42948)), or
- by a close company IHTA84/S12 (IHTM42955 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42955)) and IHTA/S13 (IHTM42960 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42960))
provided the conditions in these sections are satisfied, or the transfer satisfies the conditions in IHTA84/S10 (IHTM42957 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42957)).

Relief from Inheritance Tax on transfers into an EBT may be available where the value transferred is attributed to relevant business property (IHTM25001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm25001)).

For transfers into an EBT on or after 30 October 2024, there are additional conditions which must be satisfied (IHTM42902 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42902)).

Once the fund for the trust has been created it is largely outside the Inheritance Tax provisions governing relevant property trusts, IHTA84/S58(1)(b); although this is not generally the case where sub-trusts are involved (IHTM42970 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42970)).

The settled property is treated as comprised in one settlement for Inheritance Tax purposes IHTA84/S86(4)(a) (IHTM42945 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42945)).

An interest in possession of less than five per cent of the settled property is disregarded for Inheritance Tax purposes (IHTM42946 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42946)).
IMEXPG502000 - Approval: Specimen Letter
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.

Dear SirsAPPROVAL OF PIPELINE FROM [ FIELD] TO [ TERMINAL]I am directed by the Commissioners of Revenue and Customs to inform you that, with effect from [ ] the [ ] diameter pipeline from the territorial limits specified in your application dated [ ] to the plant inlet valve [ ] at [ ] is approved as a pipeline under Section 24 of the Customs and Excise Management Act 1979 for the importation of[natural gas] [oil] from
- the [ ] Field;
- the [ ] Field;
- the [ ] Field;
all fields being located in the United Kingdom designated area of the North Sea Continental Shelf.The capacity of the approved pipeline as detailed above is [ ] cubic metres at zero pressure.This approval is subject to the conditions set out in Annexe A and B to this letter. For the purposes of Annexe A condition 5 it is confirmed that the Commissioners do not require you to enter into bond at present.Would you please sign and date the enclosed copy of this letter and return it to me in the envelope provided.Yours faithfullyFurther information on the Annexes can be found on the following pages.Annexe A at IMEXPG503000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg503000)and AnnexeB at IMEXPG504000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg504000)
Greens Motors 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 Greens Motors 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 Greens Motors Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
Export processed fish oil to Australia: certificate 6959
Source: gov.uk (2025-11-18)

Use these forms and guidance document to export processed fish oil to Australia.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/691c536ae39a085bda43eec0/6959NFG.pdf).

Download a specimen certificate Export processed fish oil to Australia: EHC 6959 (https://assets.publishing.service.gov.uk/media/5bc461cce5274a3614f6900b/6959EHC_V1.pdf).

2. Apply online

You’ll need:

a Government Gateway account

a Defra account

If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/6959EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:

see the status of your applications

always use the latest version of the EHC

copy existing applications

apply for blocks of certificates delete if not applicable

Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/691c536ae39a085bda43eec0/6959NFG.pdf).

Download and fill in Export processed fish oil to Australia: EHC 6959 (https://assets.publishing.service.gov.uk/media/5bc461cce5274a3614f6900b/6959EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Mr P Dudley v Peterborough Ltd: 3303837/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Mr P Dudley v Peterborough Ltd: 3303837/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/686287d61c735341c2111af7/Mr._P._Dudley_v_Peterborough_Limited_3303837.2024_FMH_Judgment_.pdf).
Mr N Plutowski v Compass Group UK and Ireland Ltd: 3300020/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr N Plutowski v Compass Group UK and Ireland Ltd: 3300020/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68481f2c89d002b886e787d8/Mr_N_Plutowski__v__Compass_Group_UK___Ireland_Ltd_3300020-2024.pdf).

Read the full decision in Mr N Plutowski v Compass Group UK and Ireland Ltd: 3300020/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6863fa4ab466cce1bb121afb/Mr_N_Plutowski__-_v_-_Compass_Group_UK_and_Ireland_Ltd__-_3300020-2024_-_Reasons.pdf).
Ms L A Parandian-McTaggart v Glasgow City Council: 4107080/2012
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Ms L A Parandian-McTaggart v Glasgow City Council: 4107080/2012 - Strike Out (https://assets.publishing.service.gov.uk/media/67e27dd40114b0b86e59f55c/Ms_LA_Parandian-McTaggart_v_Glasgow_City_Council_-_4107080.2012_-_Judgment.pdf).
Mr D Deamer v Littlefair Care Home Ltd and Mr N Sherrard: 2308207/2020
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in Mr D Deamer v Littlefair Care Home Ltd and Mr N Sherrard: 2308207/2020 - Judgment (https://assets.publishing.service.gov.uk/media/675ac83c9f669f2e28ce2bbc/Daren_Deamer_v_Littlefair_Care_Home___Nick_Sherard_-_2308207-2020_-__SO_Judgment_.pdf).

Read the full decision in Mr D Deamer v Littlefair Care Home Ltd and Mr N Sherrard: 2308207/2020 - Reasons (https://assets.publishing.service.gov.uk/media/692dac79b3b9afff34e96301/Mr_D_Deamer_v_Littlefair_Care_Home_Ltd___Mr_N_Sherard_-2308207-2020__judgment_written_reasons_.pdf).