theodi/ndl-core-corpus huggingface dataset:
MTT45410 - Particular entities and adjustments: Insurance: Meaning of 'revenue' for revenue threshold test
Source: gov.uk (2025-08-12)


Section 129 of Finance (No.2) Act 2023 sets out conditions for group to be a qualifying group for MTT purposes. One of those is that the group’s members must have revenue exceeding 750 million euros in at least two of the previous four accounting periods. For the purposes of this condition, the revenue of members is determined by reference to the consolidated financial statements of the ultimate parent for the period.

Unit-linked investment policyholder returns should be excluded from the revenue calculation to the extent that they are matched by an expense arising from a contractual obligation to pay income over to the policyholder. The amount that should be included in revenue is the net of the unit-linked investment policyholder returns and the corresponding expense.

This is consistent with the adjustments set out in Sections 138 and 152 whereby if a member of a life assurance business recognises returns that are contractually paid over to policyholders within its financial statements as income and there is a corresponding increase in liability to reflect the obligation to pay this income back to policyholders, both the income and expense (which usually nets to nil) should be included in the adjusted profits. This is to ensure that the adjusted profits reflect only the profits made by the insurer (and not those that are contractually due to policyholders).

See MTT11040 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11040) for general guidance on the meaning of 'revenue'.

Example

MNE Group A is a life insurance business providing unit-linked policies. It makes an investment return on unit-linked policies of €2000m and charges a management fee of €400m.

The accounts recognise a management fee of €400m, investment income of €2000m and an expense due to the policyholder of €2000m.

Revenue for the purposes of Section 129 is €400m (400 + 2000 - 2000).

If the accounts reflected the management fee as a reduction to the amount due to the policyholder, revenue for the purposes of the revenue threshold test would still be €400m (2000 investment income – 1600 due to the policyholder).
Ethical considerations related to the inclusivity of data for research and statistics
Source: gov.uk (2025-01-30)

This guidance focuses on ethical considerations related to the inclusivity of data for research and statistical projects, addressing inclusivity from the perspective of the UK Statistics Authority’s current data ethics approaches and processes.

Description

This guidance focuses on ethical considerations related to the inclusivity of data for research and statistical projects, addressing inclusivity from the perspective of the UK Statistics Authority’s current data ethics approaches and processes. This includes the use of primary data that is collected for specific projects, as well as the secondary analysis of existing data sources, such as administrative data. It has been developed by the UK Statistics Authority’s Centre for Applied Data Ethics and complements other inclusivity initiatives within the Office for National Statistics, including addressing the recommendations report of the Inclusive Data Taskforce and work with the Global Partnership for Sustainable Development Data as part of the Inclusive Data Charter.

The guidance has been produced as a direct response to the Inclusive Data Taskforce report and also aligns with the UK Statistics Authority’s 5-year strategy, Statistics for the public good, with the objective to ensure that the statistics we produce “reflect the experiences of everyone in our society so that everyone counts, and is counted, and no one is forgotten”.

The guidance is divided into four main parts. The first considers what we mean by inclusivity in research and statistics. The second explores the relationship between inclusivity and data ethics at the practical level. The guidance then provides some key points to consider in addressing inclusivity from an ethical perspective, and finally, the guidance provides a list of further resources and associated links that may be useful is provided.

The guidance acts as a practical resource for the research and statistical community to consider how inclusivity in data can be appropriately addressed in accordance with each of the UK Statistics Authority’s existing ethical principles. This will enable inclusivity to be fully incorporated when considering the ethics of your proposed project and when completing the UK Statistics Authority’s ethics self-assessment tool.

Ensuring that the public trust researchers and statisticians to use their data in ethically appropriate ways is vital, particularly if we are to fill identified data gaps for relevant groups and populations. Showing a clear consideration of ethical issues, and effectively addressing those issues when collecting, analysing and disseminating data, is a key aspect of facilitating trust in the research process across society.

Read the Ethical considerations related to the inclusivity of data for research and statistics (https://uksa.statisticsauthority.gov.uk/publication/ethical-considerations-related-to-the-inclusivity-of-data-for-research-and-statistics/)
UK-EU Trade and Cooperation Agreement Civil Society Forum 2024
Source: gov.uk (2025-01-08)

This page provides the conclusions and UK participant list for the third UK-EU Trade and Cooperation Agreement Civil Society Forum meeting on 20 September 2024.

The UK-EU Trade and Cooperation Agreement (TCA) Civil Society Forum met for the third time on 20 September 2024 in Brussels and online. The agenda included:
- trade in goods
- level playing field and regulatory cooperation
- trade in services
- energy
Graduated Driver Licensing (GDL) Monitoring Report, 2023
Source: gov.uk (2025-03-27)

This report tracks the impact of the GDL scheme on road safety by examining trends in collisions involving and caused by young and newly qualified drivers.

This eighth report in the series presents data for the five years 2019-2023 compared with a 2012-2016 baseline, and provides the current picture ahead of the launch of GDL. It is intended that this report will be updated annually so that trends in these data will help determine how the introduction of GDL has contributed to movement in collisions statistics.
Delivering support and transformation to help DWP customers with additional support needs
Source: gov.uk (2025-04-23)

How DWP helps customers who need additional support, learn from customer’s experiences and explore ways to improve our services for all.

After reporting on the wider activities of its Advanced Customer Support Teams in its Annual Report and Accounts, the Department for Work and Pensions (DWP) wants to be more open about the work taken forward within the department.

This publication highlights and explains how DWP, specifically through its Advanced Customer Support teams is delivering support for vulnerable customers and the improvements that were or are being delivered to help those who require additional support.
Industrial Energy Transformation Fund
Source: gov.uk (2025-07-03)

The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.

3 July 2025: Industrial Energy Transformation Fund now closed

Following the Spending Review, it has been decided that there will be no further extension of the Industrial Energy Transformation Fund (IETF) and that the planned second competition window of IETF Phase 3 will not take place. No successor fund to the IETF is planned.

In the 2024 Autumn Budget, the Government committed £163 million to continue delivery for all current projects in Phases 1 and 2 and the first Phase 3 competition window of the IETF through to completion. This remains the case and all successful projects from those competition windows remain fully funded.

If you have any queries, please contact the IETF team at xxx@xxx.xx (mailto:xxx@xxx.xx)

The Industrial Energy Transformation Fund (IETF) is designed to help businesses with high energy use to cut their energy bills and carbon emissions through investing in energy efficiency and low carbon technologies.

The IETF launched in 2020, and is in 3 phases with £500 million of funding available up until 2028.

For more information about the IETF and the application process contact xxx@xxx.xx (mailto:xxx@xxx.xx).

The Department for Energy Security and Net Zero manages the IETF for England, Wales and Northern Ireland. If your site is based in Scotland, there is a separate scheme: contact the Scottish Government at xxx@xxx.xx (mailto:xxx@xxx.xx).
Extension of Deborah Taylor's term as Chair of the Criminal Legal Aid Advisory Board
Source: gov.uk (2025-01-17)

The Lord Chancellor has extended the appointment of Deborah Taylor as the Chair of the Criminal Legal Aid Advisory Board (CLAAB) for an additional 12 months from January 2025.

The CLAAB was established following the recommendation in the Criminal Legal Aid Independent Review (CLAIR) that an independent Advisory Board be set up to take a wider view and encourage a more joined-up approach to criminal legal aid within the criminal justice system.

The CLAAB plays a vital role in enabling collaboration with stakeholders across the criminal justice system. It ensures that criminal defence practitioners have ongoing input into the future development of the criminal legal aid system.

Biography

HH Deborah Taylor was a Senior Circuit Judge, Resident Judge at Southwark Crown Court and Recorder of Westminster until her retirement from the Judiciary in December 2022. In 2022 she was Treasurer of Inner Temple, where she advocated for greater diversity at the Bar.

Since March 2023, Deborah has been Chair of the Medical Practitioners Tribunal Service (MPTS) which deals with doctors’ fitness to practise and ensures members of the public are adequately protected. Deborah is also a Trustee of Shakespeare’s Globe.

Deborah has chaired the CLAAB since July 2023. During this time, Deborah has established a strong rapport with stakeholders and has fostered collaborative discussions on the operation and structure of the existing and future criminal legal aid schemes. The CLAAB published the first annual report on 14 November 2024.

Notes

The CLAAB has been meeting quarterly since it was first established in October 2022. Ministers have agreed to extend the CLAAB for an additional 12 months from January 2025.

The membership currently includes representatives from the Bar Council, the Law Society of England and Wales, Criminal Bar Association, London Criminal Courts Solicitors’ Association, Criminal Law Solicitors’ Association, CILEX, Young Legal Aid Lawyers, Young Barrister Committee, Crown Prosecution Service, the Legal Aid Agency and Ministry of Justice officials.
Business Smart Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Business Smart Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs J Wearn v Kent County Council: 2304230/2020
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mrs J Wearn v Kent County Council: 2304230/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/6894a61b586f9c9360656993/Mrs_J_Wearn_v_Kent_County_Council__2304230-2020__sojud_pub.pdf).
Network Plus Multi Utility
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 Network Plus Multi Utility 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 Network Plus Multi Utility 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
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Park Lane Academy (Calderdale): warning notice
Source: gov.uk (2025-09-10)

Warning notice to South Pennine Academies in relation to Park Lane Academy.

Notice relating to: Park Lane Academy (https://www.get-information-schools.service.gov.uk/establishments/establishment/details/143115)

URN: 143115

Notice issued to: South Pennine Academies

Reason for issue: requires significant improvement Ofsted judgement (https://files.ofsted.gov.uk/v1/file/50282555)

DfE regional director: Alison Wilson

DfE regional director office: Yorkshire and the Humber

Local authority: Calderdale Council
Excise duty drawback (Excise Notice 207)
Source: gov.uk (2025-11-18)

This notice is about excise duty drawback which is a refund of UK excise duty.

This notice provides information about excise duty drawback which is a refund of UK excise duty on excise goods. It is made when excise goods have not been or will not be consumed in the UK, providing eligibility requirements and other conditions described in this notice are met.
TAG unit M4 forecasting and uncertainty
Source: gov.uk (2025-12-11)

Transport analysis guidance (TAG) provides information on the role of transport modelling and appraisal.

This document gives guidance on the analysis of forecasting and uncertainty in transport appraisals.

The guidance is supplemented by the Uncertainty Toolkit (https://www.gov.uk/government/publications/tag-uncertainty-toolkit).

The previous version of this guidance was released in November 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20231201220418/https://www.gov.uk/government/publications/tag-unit-m4-forecasting-and-uncertainty).

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Lac de Lumiere
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 Lac de Lumiere 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 Lac de Lumiere 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
- 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.
Hippolyta 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 Hippolyta 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 Hippolyta 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
- 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 Recovery Circle C.I.C.
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 Recovery Circle C.I.C. 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 Recovery Circle C.I.C. 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
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK ETS Aviation Allocation Table
Source: gov.uk (2025-10-08)

The Aviation Allocation Table contains a list of each aircraft operator’s free allocation for the 2021 to 2025 allocation period.

Update: 8 October 2025

Aviation Allocation Table updated to take account of operator transfers and cessation in activity.

To reduce the risk of carbon leakage, aircraft operators covered by the UK Emissions Trading Scheme (UK ETS) with a valid application are entitled to a free allocation of allowances.

The Aviation Allocation Table contains a list of each aircraft operator’s free allocation for the 2021 to 2025 allocation period.

An aircraft operator will not be included in the table if the following applies:
- it did not make an application as set out in the 2020 Greenhouse Gas Order
- the application did not fulfil the requirements set out in the 2020 Greenhouse Gas Order and has therefore has not been approved by the UK ETS authority
Although the Aviation Allocation Table details the whole 2021 to 2025 allocation period as outlined in the regulations, the years 2023 to 2025 should be treated as indicative pending the outcome of the ongoing free allocation review.

The figures detailed in the Aviation Allocation Table are an entitlement and not necessarily the figures an operator will receive into their holding account.

Read more about how free allocation works under the UK ETS (https://www.gov.uk/government/publications/participating-in-the-uk-ets/participating-in-the-uk-ets#free-allocation-for-aircraft-operators).
Ms Yan Yin Cheung v Brood Roastery Ltd (in voluntary liquidation): 6001417/2025
Source: gov.uk (2025-05-08)

Employment Tribunal decision.

Read the full decision in Ms Yan Yin Cheung v Brood Roastery Ltd (in voluntary liquidation): 6001417/2025 - Judgment (https://assets.publishing.service.gov.uk/media/681b173efb59a222d4f17362/Ms_Yan_Yin_Cheung_v_Brood_Roastery_Ltd__in_voluntary_liquidation__-_6001417-2025.pdf).
Ms M Fernley v Equans Regeneration Ltd and Bouygues (UK) Ltd: 6003489/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Ms M Fernley v Equans Regeneration Ltd and Bouygues (UK) Ltd: 6003489/2025 - Preliminary (https://assets.publishing.service.gov.uk/media/68a5add1ae61a32c04994d3d/Ms_M_Fernley_v_Equans_Regeneration_Limited___Bouygues__UK__Limited_-_6003489_2025_-_Judgment.pdf).
The Glasgow Academy
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 Glasgow Academy 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 Glasgow Academy 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.
Improvement notice issued to Lancashire County Council: June 2025
Source: gov.uk (2025-06-05)

An improvement notice issued to Lancashire County Council, following an Ofsted inspection in December 2024.

This improvement notice requires Lancashire County Council to take steps to improve its special educational needs and disabilities (SEND) services.

It follows an Ofsted and Care Quality Commission area SEND report (https://files.ofsted.gov.uk/v1/file/50268954) that judged there were:
- 3 areas for priority action
- 2 areas for improvement
(1) ST PATRICK’S INTERNATIONAL COLLEGE LIMITED (2) LONDON COLLEGE OF CONTEMPORARY ARTS LIMITED (3) INTERACTIVE MANCHESTER LIMITED v  THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS  [2025] UKUT 00101 (TCC)
Source: gov.uk (2025-03-25)

Upper Tribunal Tax and Chancery decision by MR JUSTICE RAJAH and JUDGE GREG SINFIELD on 24 March 2025

Read full decision (1) ST PATRICK’S INTERNATIONAL COLLEGE LIMITED (2) LONDON COLLEGE OF CONTEMPORARY ARTS LIMITED (3) INTERACTIVE MANCHESTER LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (https://assets.publishing.service.gov.uk/media/67e27f57d4a1b0665b8ee1b5/St_Patrick_s_International_College_v_HMRC_UT_decision_FINAL.pdf)

Value Added Tax – exemption for supplies of education – Article 132(1)(i) Principal VAT Directive – whether properly implemented by Group 6 Schedule 9 VATA 1994 – whether definition of eligible body in Note (1) Group 6 breaches principle of fiscal neutrality – Item 5B Group 6 – whether consideration for courses supplied by two appellants to students who were eligible for student loans was ultimately a charge to funds provided by the Secretary of State –whether one appellant which was an eligible body pursuant to Note 1(f) by virtue of teaching English as a foreign language was entitled to exemption for all supplies of education
Haddenhurst Court, Terrace Road South, Binfield, Berkshire RG42 4BQ: CAM/00MA/LDC/2024/0608
Source: gov.uk (2025-08-14)

Eastern Region: Judge JR Morris

Haddenhurst Court, Terrace Road South, Binfield, Berkshire RG42 4BQ: CAM/00MA/LDC/2024/0608 (https://assets.publishing.service.gov.uk/media/679ca9153f28b7444270a2f3/_S___14__Decision__Haddenhurst_Court__Terrace_Road_South__Binfield.20ZA.24.doc)
Early years foundation stage profile handbook
Source: gov.uk (2025-09-09)

Guidance on completing the early years foundation stage (EYFS) profile assessment.

This guidance is for:
- reception and key stage 1 teachers and teams, or other early years practitioners where relevant
- headteachers and setting managers
- local authorities
This handbook will help teachers and other early years practitioners to complete the EYFS profile assessment in line with the statutory requirements in the EYFS framework (https://www.gov.uk/government/publications/early-years-foundation-stage-framework--2).

The EYFS profile is a statutory assessment of children’s development at the end of the academic year in which children turn 5. You must complete it for all eligible children registered at the school or early years setting and submit it to your local authority no later than 30 June.
Mrs E Shirlaw v  Glasgow City Council: 121333/2008
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs E Shirlaw v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af5a892c594609b38ace1e/Mrs_E_Shirlaw_v_Glasgow_Citty_Council_-xx-xxxx-xxxx_-_Judgment.pdf).
Jiggle Asset Management
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 Jiggle Asset Management 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 Jiggle Asset Management recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Day
- Reserve Forces Day
- 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.
Air Filtration Consultants 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 Air Filtration Consultants 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 Air Filtration Consultants 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 Reservists
- Armed Forces Day
We also pledge the following:

Proudly displaying the Armed Forces Covenant logo on our website.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
National Energy Efficiency Data-Framework (NEED)
Source: gov.uk (2025-08-20)

This series brings together all documents relating to National Energy Efficiency Data-Framework (NEED).

The National Energy Efficiency Data-Framework (NEED) was set up to provide a better understanding of energy use and energy efficiency in domestic and non-domestic buildings in Great Britain. The data framework matches gas and electricity consumption data, collected for DESNZ subnational energy consumption statistics, with information on energy efficiency measures installed in homes, from government schemes, such as the Energy Company Obligation (ECO) and the Green Homes Grant. It also includes data about property attributes and household characteristics, obtained from a range of sources.

Contact us

If you have questions about these statistics, please email: xxx@xxx.xx (mailto:xxx@xxx.xx)

See also the Non-domestic National Energy Efficiency Data-Framework (ND-NEED) (https://www.gov.uk/government/collections/non-domestic-national-energy-efficiency-data-framework-nd-need).

Reports of the National Energy Efficiency Data-Framework (NEED) being used for marketing purposes

NEED does not contain names and telephone numbers, and the Department for Energy Security and Net Zero (DESNZ) do not onwardly share any data held within NEED for marketing purposes.

Published Privacy Notices

We have published privacy notices which outline the purpose and legal basis of processing, these can be found under Ad hoc requests and other documents (https://www.gov.uk/government/collections/national-energy-efficiency-data-need-framework#ad-hoc-requests-and-other-documents).

Information Commissioner’s Office (ICO)

You may want to Report spam texts and nuisance sales calls (https://ico.org.uk/make-a-complaint/nuisance-calls-and-messages/spam-texts-and-nuisance-calls/) to the ICO whose role is to uphold information rights in the public interest.

The June 2011 publication is on the National Archives (http://webarchive.nationalarchives.gov.uk/20130109092117/http://decc.gov.uk/en/content/cms/statistics/energy_stats/en_effic_stats/need/need.aspx) website.
IAA promotional materials: Portuguese
Source: gov.uk (2025-01-17)

Digital posters and leaflet designed for regulated organisations, ambassadors, and charities to easily download, share, and distribute.

These resources are designed to inform advice seekers about the IAA’s services and provide guidance on what to do if they have concerns about their adviser or the services provided. The materials have been translated into Portuguese to ensure accessibility for a wider audience.
Consec Risk Management
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 Consec Risk Management 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 Consec Risk Management 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.
​Transparency, Influence and Accountability (including Tenant Satisfaction Measures)
Source: gov.uk (2025-03-21)

Standards, requirements and guidance for social landlords in England on transparency, influence and accountability, including Tenant Satisfaction Measures (TSMs).

This standard incorporates the published requirements on TSMs that came into force from April 2023 under the TSM Standard. The Transparency, Influence and Accountability Standard replaces the TSM Standard.