theodi/ndl-core-corpus huggingface dataset:
Mr K Gunther v NISBETS Ltd: 6009055/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mr K Gunther v NISBETS Ltd: 6009055/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/692d71eaa245b0985f034320/Mr_K_Gunther_-vs-_NISBETS_LTD_-_6009055.2024_-_Judgment.pdf).
Mr M Swain v Jennings Caravan Site Ltd: 3308908/2023
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mr M Swain v Jennings Caravan Site Ltd: 3308908/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67fcf393b73354468d1353dc/Mr_M_Swain_v_Jennings_Caravan_Site_Limited_3308908_2023_Judgment.pdf).
Institute of Occupational Medicine
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 Institute of Occupational Medicine 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 Institute of Occupational Medicine 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.
Rushmoor Borough Council
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 Rushmoor Borough Council 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 Rushmoor Borough Council 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
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.
Medicines and Healthcare products Regulatory Agency GPC spending over £500: 2025-26
Source: gov.uk (2025-09-22)

MHRA transactions over £500 made using the government procurement card (GPC).

Older data is available on the National Archives website (http://webarchive.nationalarchives.gov.uk/20150122075153/http://www.mhra.gov.uk/Aboutus/TransparencyData/MHRAexpendituretransactions/GPCtransactions/index.htm).
Commercial procurement pipeline for DHSC
Source: gov.uk (2025-07-10)

A forecast of potential commercial activity over the next 48 months where spend is over £2 million.

This forecast is provided for planned procurements of over £2 million for the Department of Health and Social Care (DHSC).

All planned procurements listed are subject to change and may not progress to a tender.

The pipeline is published to provide information to potential suppliers to raise awareness of commercial opportunities that may be available with DHSC and how we’re planning to procure those opportunities.
Appointment of Lord-Lieutenant for Moray: 21 February 2025
Source: gov.uk (2025-02-21)

The King has been pleased to appoint Air Commodore Alistair Monkman CBE as His Lord-Lieutenant for Moray.

The King has been pleased to appoint Air Commodore Alistair Monkman CBE as His Lord-Lieutenant for Moray, to succeed Major General Seymour Monro CBE LVO following his retirement on 7th May 2025.

Background

Alistair gained his private pilots’ licence aged 17 and joined the Royal Air Force as a Tornado pilot in 1985. During 27 years of service, Alistair flew over 500 hours of combat operations over Iraq, Serbia and Afghanistan, including with the United States Air Force, and was decorated with the Distinguished Flying Cross, Air Medal and the Legion of Merit by the USA. Alistair moved to Moray in 2003 and served at RAF Lossiemouth as Officer Commanding 617 Squadron and then Station Commander, during which time he was an ADC to Her Majesty the Queen. He was awarded a CBE in the 2010 New Year’s Honours list.

Alistair supports a number of charities and chairs the Moray Emergency Relief Fund. He is also an Assessor for the Moray Community Foundation. His interests include cycling and endurance hill walking and has undertaken annual long distance walks every year since 2012. His passion, however, is the management of wild deer and he is a Trustee Director of the British Deer Society, chairing the BDS’ Scottish Council.
Mr G Petersons v KBB Distribution Ltd and Amani Distribution Ltd: 6010157/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr G Petersons v KBB Distribution Ltd and Amani Distribution Ltd: 6010157/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68483f2fddc1cbd280bcb8ab/Mr_G_Petersons_v_KBB_Distribution_Ltd___Amani_Distribution_Ltd_6010157-2024__.pdf).
Regulatory Article (RA) 5012: type airworthiness (TAw) safety assessment
Source: gov.uk (2025-11-28)

RA setting out the specific requirements for a TAw Safety Assessment, including independent evaluation and assurance, in support of the Air System Safety Case.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction,

advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response

to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Poultry (live): model health certificates
Source: gov.uk (2025-04-30)

Competent authorities of exporting countries should use the relevant model health certificate as a template to create a version exporters can apply for to export live poultry to Great Britain, the Channel Islands or Isle of Man.

From 1 January 2021, live poultry exported to Great Britain must be accompanied by the relevant health certificate. Exporters in EU and non-EU countries should read the guide on how to complete a health certificate (https://www.gov.uk/government/publications/how-to-complete-a-health-certificate-for-imports-to-great-britain).

Certificate GBHC690

Must be used from 30 April 2024 by all countries.

Model health certificate for breeding or productive poultry other than ratites (Regulation 798/2008) (BPP).

Certificate GBHC691

Must be used from 30 April 2024 by all countries.

Model health certificate for day-old chicks other than ratites (Regulation 798/2008) (DOC).

Certificate GBHC692

Must be used from 30 April 2024 by all countries.

Model health certificate for hatching eggs of poultry other than ratites (Regulation 798/2008) (HEP).

Certificate GBHC693

Must be used from 30 April 2024 by all countries.

Model health certificate for slaughter poultry and poultry for restocking game supplies other than ratites (Regulation 798/2008) (SRP).

Certificate GBHC694

Must be used from 30 April 2024 by all countries.

Model health certificate for single consignments of less than 20 units of poultry other than ratites, hatching eggs and day-old chicks thereof (Regulation 798/2008) (LT20).

Certificate 798/2008 GBHC037

Declaration by master of the ship (to be completed and attached to the veterinary certificate where transport of poultry and day-old chicks includes transport by ship, even for part of the journey) (Regulation 798/2008).

Certificate GBHC696

Must be used from 30 April 2024 by all countries.

Model health certificates for specified pathogen-free eggs (Regulation 798/2008) (SPF).
Ms E Mensah v The Royal College of Ophthalmologists: 2219115/2024
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in Ms E Mensah v The Royal College of Ophthalmologists: 2219115/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67ff8fdf4f66a92e2854677b/Ms_Evelyn_Mensah_v_The_Royal_College_of_Ophthalmologists_-_2219115-2024_-_PH_Judgment.pdf).

Read the full decision in Ms E Mensah v The Royal College of Ophthalmologists: 2219115/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68385e7a5150d70c85aafadc/Ms_Evelyn_Mensah_v_The_Royal_College_of_Ophthalmologist_-_2219115-2024_-_Reconsideration_Judgment_-_R.pdf).

Read the full decision in Ms E Mensah v The Royal College of Ophthalmologists: 2219115/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68385ea3c99c4f37ab4e8676/Ms_Evelyn_Mensah_v_The_Royal_College_of_Ophthalmologists_-_2219115-2024_-_Reconsideration_Judgment_-_C.pdf).
Channel and Prevent Multi-Agency Panel (PMAP) guidance
Source: gov.uk (2025-10-14)

Channel and PMAP are part of the Prevent strategy. The process is a multi-agency approach to identify and support individuals at risk of being drawn into terrorism.

Channel / PMAP is a programme which focuses on providing support at an early stage to people who are identified as being vulnerable to being drawn into terrorism. Channel refers to panels operating in England and Wales, while PMAP operates in Scotland.

The programme uses a multi-agency approach to protect vulnerable people by:
- identifying individuals at risk
- assessing the nature and extent of that risk
- developing the most appropriate support plan for the individuals concerned
Sections 36 to 41 of the Counter-Terrorism and Security Act 2015 (https://www.gov.uk/government/collections/counter-terrorism-and-security-bill) set out the duty on local authorities and partners of local panels to provide support for people vulnerable to being drawn into any form of terrorism.

This guidance has been issued under sections 36(7) and 38(6) of the act to support panel members and partners of local panels.

The documents:
- provide guidance for Channel panels and PMAPs
- provide guidance for panel partners on panel delivery (that is, those authorities listed in Schedule 7 to the Counter-Terrorism and Security Act 2015 who are required to co-operate with panels and the police in carrying out their functions in Chapter 2 of Part 5 of the Counter-Terrorism and Security Act 2015)
- explain why people may be vulnerable to being drawn into terrorism and describes signs to look for
- provide guidance on the support that can be provided to safeguard those at risk of being drawn into terrorism
Channel / PMAP may be appropriate for anyone who is vulnerable to being drawn into any form of terrorism. Channel / PMAP is about ensuring that vulnerable children and adults of any faith, ethnicity or background receive support before their vulnerabilities are exploited by those that would want them to embrace terrorism, and before they become involved in criminal terrorist activity.

Find out how your personal data is stored and used for Channel/PMAP (https://gov.uk/government/publications/channel-data-privacy-notice).

We are aware of accessibility issues with some of these publications. We are working to fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
Ms V McKay v Falkirk Council: 4113238/2014
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Ms V McKay v Falkirk Council: 4113238/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd91cc64220b68ed6a6f9e/4113238.2014_Ms_V_McKay_v_Falkrik_Council.pdf).
Family Court Statistics Quarterly: January to March 2025
Source: gov.uk (2025-06-25)

Volume of cases dealt with by family courts over time, with statistics also broken down for the main types of case involved.

This report presents the latest statistics on type and volume of cases that are received and processed through the family court system of England and Wales in the first quarter of 2025 (January to March).

The material contained within this publication was formerly contained in Court Statistics Quarterly (https://www.gov.uk/government/collections/court-statistics-quarterly), a publication combining Civil, Family and Criminal court statistics.

Pre-release access

In addition to Ministry of Justice (MOJ) professional and production staff, pre-release access to the quarterly statistics of up to 24 hours is granted to the following postholders:

Ministry of Justice

Lord Chancellor and Secretary of State for Justice; Minister of State; Parliamentary Under Secretary of State; Lords spokesperson; Permanent Secretary; Private Secretaries (across 5 offices); Special Advisor inbox;

Head of News; Head of Communications at the Office for Public Guardian; 2 Deputy Head of News; Chief Press Officer; Senior Press Officer; Press Officer;

Director General, Performance, Strategy and Analysis Group; Director General, Policy and Strategy Group; Family Justice Director; Deputy Director, Family Justice policy; Deputy Director, Family Justice System Improvement; Head of Family Justice System Improvement; Head of Marriage and Divorce Law; Head of Marriage, Divorce and Public Law.

His Majesty’s Courts and Tribunals Service (HMCTS)

Chief Executive; Chief Financial Officer; Director of Operations; Deputy Director, Family Operations; Deputy Director, National Operational Services; Head of Operational Performance; Head of Family Modernisation and Improvement, Head of Communications & Engagement, Civil, Family & Tribunals.
Ms A Mahmood v Visiting Angels Care Ltd:  6002343/2024
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Ms A Mahmood v Visiting Angels Care Ltd: 6002343/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67dc129fdb5bf0deba4b4fa5/6002343_2024_Alia_Mahmood_v_Visiting_Angels_Care_Ltd.pdf).
Department for Business and Trade Italy
Source: gov.uk (2025-06-20)

DBT provides trade and investment services and practical support. We help UK companies succeed in Italy, and Italian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Consulate General in Milan.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Italy from the UK

UK companies can increase their sales, growth and stability by selling to Italy.

On Business.gov.uk, DBT provides:
- an export guide to Italy (https://www.business.gov.uk/export-from-uk/markets/italy/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Italy

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/starting-to-export/licences).
Research into public trust in charities and research with charity trustees 2025
Source: gov.uk (2025-07-07)

Annual Charity Commission research on public trust in charities and what trustees think about their role and their regulator.

Public trust headlines

Trust in charities remains high. Almost 60% of people have high trust in charities, which continue to be the second most trusted of the social institutions we benchmark against.

Of the factors that influence public trust, this year more people say that charities they know about are maximising spend on the end cause (up 7% to 64%), making a real difference (70%) and operating to high ethical standards (66%, a 5% increase on 2024).

General awareness of the Charity Commission is stable at 49%; claimed in-depth knowledge, and a positive view of the Commission have increased; recent high-profile investigations have shown the Commission in a positive light; the research also shows that regulation is important to people’s trust in charities.

The proportion of people receiving direct help from charities has continued to grow, now 9%; the proportion giving to charity is level with 2024.

Trustee research headlines

This year, more trustees stated they were confident about dealing with conflicts of interest and managing finances, though no associated improvement in knowledge is evidenced in the research when we test it.

We have the survey question about use of Charity Commission advice and guidance. Consequently, 46% of trustees said they accessed guidance from us in some way, a much bigger proportion than we had previously understood.

Over time, fewer of those trustees who don’t use our guidance have said “I didn’t know the Commission produced guidance”, dropping from 20% of them in 2021 to 12% this year (the main reason trustees give for not using our guidance more is that they don’t need to).

38% of trustees say their charity encountered a banking issue in the last year, showing some improvement on last year but still room for improvement

Three quarters of trustees who had contact with the Charity Commission say we treated them fairly; only 2% said unfairly. Trustees think the Commission is getting the balance right in terms of dealing with wrongdoing and giving supportive advice and guidance.

Trustee segmentation profiles

The Charity Commission asked BMG to develop an audience segmentation of charity trustees, to see if this would provide new insights and enable the Commission to communicate with different groups of trustees in a more effective and targeted way.

BMG developed a segmentation based on trustees’ responses to questions on their confidence, experience, and knowledge of their role and responsibilities. This identified four distinct groups amongst trustees. The Commission will consider further how this can improve its communications with trustees.

About the reports

This research was conducted on behalf of the Charity Commission by our research partner, BMG.

The research was conducted in Spring 2025.
Conveyor Networks 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 Conveyor Networks 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 Conveyor Networks 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
We also pledge the following:

-Working with 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.
BIM58210 - Grant aided bodies: arms length management organisations (ALMOs)
Source: gov.uk (2025-02-28)


Background

The typical ALMO is set up by a local council as a company limited by guarantee without share capital and the council is its sole member. ALMOs manage, repair, improve and maintain the council’s housing stock. The ownership of the housing stock remains with the council which is also the legal landlord, and tenants remain secure tenants of the council. ALMOs also undertake a range of other services for their council that help deliver broader local authority functions, for example advice to council tenants, dealing with arrears, debt counselling, tenancy enforcement, allocations and lettings, administering the homeless and private sector housing functions such as grant administration, collecting rents from the tenants as agent for the council, grounds maintenance and community safety initiatives.

Funding

The council funds the ALMO for carrying out these services on its behalf by way of a ‘management/contract fee’. The funding comes from the council’s housing revenue account (HRA) and in the event of the ALMO being wound up or otherwise dissolved the memorandum and articles of association will normally state that any surplus remaining must be paid or transferred back to the council’s HRA. Any monies held by an ALMO must be applied solely towards the promotion of its objects as set out in its memorandum of association. Therefore the funding received from the council must be applied by the ALMO in meeting its council member’s objectives.

Taxation status

An ALMO is a separate legal entity from the controlling local authority/council and therefore it does not benefit from the exemption from Corporation Tax granted to local authorities. As an incorporated entity it comes within the tax definition of ‘company’ and is therefore within the charge to Corporation Tax.

We have reviewed in detail a typical ALMO, and have had discussions with the National Federation of ALMOs. The arrangements that we have seen, between an ALMO and its council member, lack the necessary element of commerciality to amount to trading.

When dealing with an ALMO, provided its memorandum and articles of association and arrangements are in line with that described in the preceding paragraphs, you may accept that the transactions between the ALMO and its council member do not amount to trading.

However, where the ALMO offers its services to third parties for reward, those transactions will be trading transactions.

Because transactions between an ALMO and its council are not trading at all, there can be no question of them being mutual trading transactions.

Any case of doubt or difficulty not covered by this guidance, and any cases where the trading status of ALMOs is in question, should be referred to Business Profits prior to the commencement of enquiries.
Elmbridge Borough Council
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 Elmbridge Borough Council 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 Elmbridge Borough Council 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
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.
CMA Growth and Investment Council meeting minutes: July 2025
Source: gov.uk (2025-07-25)

The minutes of the Competition and Markets Authority (CMA) Growth and Investment Council meeting on 3 July 2025.

The CMA’s Growth and Investment Council (https://www.gov.uk/government/publications/growth-and-investment-council-terms-of-reference) includes UK business and investor groups, and exists to help ensure effective competition is a driver for growth and investment, with real benefits for consumers and businesses across the UK economy.
Ms N Siller v Glasgow City Council and Cordia (Services) LLP: 4105728/2017 and 4116072/2018
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Ms N Siller v Glasgow City Council and Cordia (Services) LLP: 4105728/2017 and 4116072/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/683ed9ce02114f18921e452e/Ms_N_Siller_v_Glasgow_City_Council___Cordia__Services__LLP_-_4105728.2017___4116072.2018_-_Judgment.pdf).
Secure IT Environments 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 Secure IT Environments 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 Secure IT Environments Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Academy trusts: governance guide
Source: gov.uk (2025-11-19)

Guidance on strategic leadership and the governance of academy trusts.

This non-statutory guidance is for those involved in trust governance. It provides essential information from a range of sources on the trust board’s roles and legal responsibilities.

The academy trust handbook (https://www.gov.uk/government/publications/academy-trust-handbook) and your funding agreement have more information on contractual requirements.

This guidance changed format on 19 November 2025. No updates were made to the content.

If you have created a PDF or printed copy, check you have got the following updates made on 25 June 2025.

In 6.3. ‘Accountability for financial performance’ – added sources of financial data and tools.

In 7.3 ‘Complaints’ – updated complaints to the department and Ofsted.

In 7.5 ‘Funding and finances’ – updated information on the teachers’ pay additional grant, teachers’ pension employer contribution grant, core schools budget grant, National Insurance contributions grant and the chair’s sign-off of the digital reporting form.

In 7.10.2 ‘Pupil mental health and wellbeing’ – added a nutrition section.

In 7.10.3 ‘Supporting pupils in school with medical conditions’ – added new guidance including information on the trust board’s responsibility.
Peter Hofbauer appointed to The Crown Estate Board
Source: gov.uk (2025-08-28)

The Crown Estate has announced the appointment of Peter Hofbauer to The Crown Estate Board.

On the recommendation of the Prime Minister, Peter Hofbauer has been appointed to The Crown Estate Board by Royal Warrant, to serve a four-year term effective from 1 September 2025. Prior to this, Peter served for a year as a Board Counsellor (a non-regulated appointment) to The Crown Estate from 1 September 2024.

Peter has a long management career in alternative asset management, specialising in direct investment in essential infrastructure assets. He currently sits on the Infrastructure Investment Committee at Interfund Management.

Prior to this he held roles at Hermes GPE LLP, Babcock & Brown, Westpac Banking Corporation and PwC.

This non-executive appointment was made in accordance with the Code of Practice published by the Commissioner for Public Appointments. The position is appointed by His Majesty The King under Royal Warrant, following recommendation by the Chancellor of the Exchequer and the Prime Minister.

All appointments are made on merit, and political activity plays no part in the selection process. However, in accordance with the original Nolan recommendations, there is a requirement for appointees’ political activity to be made public. Peter has confirmed that he has not engaged in any political activity in the last 5 years.

Further information

Non-Executive appointments are made in line with the Governance Code on Public Appointments and regulated by the Commissioner for Public Appointments.
CHL Mechanical Services 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 CHL Mechanical Services 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 CHL Mechanical Services 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
We also pledge the following:

Employment support to members of the Armed Forces Community: We will offer mock interviews and ring-fence job opportunities whereby it is appropriate to do so.

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.
Apply to close or divert a highway
Source: gov.uk (2025-03-25)

Apply for a stopping up order to remove highway rights to permanently close or divert a highway.

Use this form to apply for a stopping up order to:
- permanently close part of a highway
- close or divert a footpath or footway
This service is not for use in:
- London boroughs
- Wales
- Scotland
This form is for stopping up orders under Section 247, 248 or 253 of the Town and Country Planning Act.

You can apply for other stopping up orders under the Town and Country Planning Act (https://www.gov.uk/government/publications/stopping-up-orders).

Before you start

You must have either:
- been granted planning permission
- a planning application in progress
- a certificate or note from your local authority saying this is a permitted development and you do not need planning permission
Documents you will need to provide

You will need:
- plans showing the site boundary edged in red, the existing highway boundary and what the area will look like when the development is completed
- a plan that shows the existing area, marking the highways to be stopped up or diverted, any new publicly maintained highways and any improvements
- a copy of the planning permission or application
- if applicable, a copy of any Compulsory Purchase Order
Read our detailed guidance (https://www.gov.uk/government/publications/stopping-up-and-diversion-of-highways) showing:
- the documents and plans you need to submit
- what a stopping up plan should look like
- the process for stopping up orders
Apply online

Start (https://apply-to-close-or-divert-a-highway.service.gov.uk)

The person completing this form will be contacted to respond to queries and any objections received.

You do not have to complete this form in one go. You can save it and come back later.

If you need help with your application, you can contact us: xxx@xxx.xx (mailto:xxx@xxx.xx)

Other ways to apply

Complete the paper application form Apply for a stopping up order (https://assets.publishing.service.gov.uk/media/67d4109a1b26cbdf9b851d93/247_application_form.odt) (ODT, 59.4 KB) and send it to us:

By email: xxx@xxx.xx (mailto:xxx@xxx.xx)

By post:

National Transport Casework teamTyneside HouseSkinnerburn RoadNewcastle Business ParkNewcastle upon TyneNE4 7AR
John Edwards
Source: gov.uk (2025-06-26)

John Edwards was appointed as a Director at the Office for Investment in May 2024. Prior to this, he was Director International Strategy and Trade Relations at the Department for Business and Trade (DBT). Prior to that, John was His Majesty’s Trade Commissioner to China and Hong Kong, one of nine Trade Commissioners appointed by the UK government to promote the UK in important global markets. John has more than 30 years of experience working for the UK government, with 15 years spent in China including as HM Consul General in Shanghai and Minister Counsellor at the British Embassy (2012 to 2015). Outside of China, John was the speechwriter for 3 Foreign Secretaries and was the Deputy Consul General in Jerusalem.

John Edwards was appointed as a Director at the Office for Investment in May 2024.

Prior to this, he was Director International Strategy and Trade Relations at the Department for Business and Trade (DBT). Prior to that, John was His Majesty’s Trade Commissioner to China and Hong Kong, one of nine Trade Commissioners appointed by the UK government to promote the UK in important global markets.

John has more than 30 years of experience working for the UK government, with 15 years spent in China including as HM Consul General in Shanghai and Minister Counsellor at the British Embassy (2012 to 2015).

Outside of China, John was the speechwriter for 3 Foreign Secretaries and was the Deputy Consul General in Jerusalem.
MTT21240 - Calculating the effective tax rate: Adjusted profits: Intra-group financing arrangements
Source: gov.uk (2025-08-05)


When determining the adjusted profits, expenses arising from certain intra-group financing arrangements are to be excluded.

Expenses are to be excluded from a member’s underlying profits where:
- the member is a low tax member for that period, and
- over the expected duration of the arrangement, the intra-group financing arrangement is reasonably expected to increase the expenses of a low tax member (in its underlying profits), with no corresponding increase in the taxable income of a high tax member of the same group.
This is set out in Section 154 of Finance (No.2) Act 2023.

Qualifying intra-group financing arrangement

‘Intra-group financing arrangement’ means an arrangement between two or more members of a group under which a member (member A) directly or indirectly provides credit or otherwise makes an investment in another member (member B).

An intra-group financing arrangement is ’qualifying’ if member A is a high tax member and member B is a low tax member.

High tax member and low tax member

For this purpose, a member of a group is a ‘low tax member’ in an accounting period if the effective tax rate for the standard members of the group located in the member’s territory for that period would, ignoring intra-group financing arrangements, be less than 15%.

For this purpose, a member of a group is a ‘high tax member’ in an accounting period if the effective tax rate for the standard members of the group located in the member’s territory would, ignoring intra-group financing arrangements, be 15% or more.

Qualifying tier 1 capital

Where an expense is required to be included according to the rules on qualifying tier one capital, those rules will take precedence, and the expense is not to be excluded from the adjusted profits due to the rule on intra-group financing arrangements.

See MTT21300 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21300) for guidance on qualifying tier 1 capital.