theodi/ndl-core-corpus huggingface dataset:
Mr W Montgomery v Stow Outdoors Ltd: 1401032/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr W Montgomery v Stow Outdoors Ltd: 1401032/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6810a688bb145081834d6231/Mr_W_Montgomery_-vs-_Stow_Outdoors_Limited_-_Judgment.pdf).

Read the full decision in Mr W Montgomery v Stow Outdoors Ltd: 1401032/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6848370296e63bce58e4e6cb/Mr_W_Montgomery_-vs-_Stow_Outdoors_Ltd_-_1401032.2024_-_Judgment.pdf).
Blackwood Town 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 Blackwood Town 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 Blackwood Town 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
- 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.
Field Safety Notices: 19 to 23 June 2023
Source: gov.uk (2025-01-16)

List of Field Safety Notices from 19 to 23 June 2023

Overview

If you receive a field safety notice (FSN) from a manufacturer you must always act on it.

MHRA publishes the following for information only. If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/FDCyFD2AJ9XJj9c1)

View a list of FSNs published since January 2020 (https://mhra-gov.filecamp.com/s/9g5cLjjFatXruS5U/d)

View FSNs since November 2014 (https://mhra-gov.filecamp.com/s/ZOxdOzRzP22RziUW/fo). FSNs before this date are on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/http:/www.mhra.gov.uk/index.htm)

Smiths Medical: CADD™ Infusion System Infusion Sets for use with CADD pumps – Updated FSN

19 June 2023 Update to notice from 21 December 2022 Model: Refer to FSN MHRA reference: 30568988 (https://mhra-gov.filecamp.com/s/d/bWJ4bYhX8nzFHeTX) Updated FSN MHRA reference: 30568988 (https://mhra-gov.filecamp.com/s/d/FkMiGaa6lopi0kgN) FAQ

Bimed Teknik Aletler: Vlow

16 March 2023 Model: 3DO100 and 3DG125 MHRA reference: 5330214 (https://mhra-gov.filecamp.com/s/d/ti47WfZlTQkfSsfp)

Dräger: Carina

June 2023 Ventilators, Other MHRA reference: 5326988 (https://mhra-gov.filecamp.com/s/d/4WVYaolVQ26R5geW)

Evolutis: Reusable instruments

14 June 2023 MHRA reference: 5328458 (https://mhra-gov.filecamp.com/s/d/Ehieo8oaDl0pSQFR)

Fannin: COLUMBIA BLOOD AGAR

19 June 2023 MHRA reference: 5330103 (https://mhra-gov.filecamp.com/s/d/7D78NpZ1PGJsJd9M)

GE Healthcare: Flexiview 8800, OEC 9800, OEC 9900 and OEC Elite

07 June 2023 System, x-ray, fluoroscopic, image-intensified MHRA reference: 5326910 (https://mhra-gov.filecamp.com/s/d/zGmycYqzJTNDz2aJ)

GE Healthcare: Vivid S60, Vivid S70

14 June 2023 Ultrasound system, imaging, cardiovascular MHRA reference: 5323340 (https://mhra-gov.filecamp.com/s/d/HHKx3ZTCfFXJGFGD)

Intuitive: SureForm 45 / SureForm 45 Curved-Tip / SureForm 60

ISIFA2022-09-C

Endoscopic motorized cutting stapler, single-use Model: 480445- 04; 480545-04; 480460-09 MHRA reference: 5324696 (https://mhra-gov.filecamp.com/s/d/lgfBMNc70eAMFKZi)

Philips: MobileDiagnost wDR

18 May 2023 Mobile basic diagnostic x-ray system, digital Model: 712007, 712006, 712004, 712002 MHRA reference: 5326947 (https://mhra-gov.filecamp.com/s/d/n9E3DsaBvjLfB13L)
34 Crown Street, Egham, Surrey, TW20 9BQ: HAV/43UG/F77/2025/0601
Source: gov.uk (2025-07-31)

Southern Region, Mr J Wilson MRICS and Mr M Donaldson FRICS MCIArb MAE on 12 May 2025

Read the full decision in TW20 9BQ_HAV/43UG/F77/2025/0601_decision (https://assets.publishing.service.gov.uk/media/686ed0b4fe1a249e937cbf18/34_Crown_Street__Decision.pdf) Read the full reasons in TW20 9BQ_HAV/43UG/F77/2025/0601_reasons (https://assets.publishing.service.gov.uk/media/686ed1412557debd867cbef8/34_Crown_Street__Full_Reasons.pdf)
Boston 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 Boston 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 Boston 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
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Total Factor Productivity of the Food and Drink Industry 2023
Source: gov.uk (2025-06-19)

Annual information on the productivity of the UK food chain.

The total factor productivity of the United Kingdom food chain is examined within the four main food industry sectors and compared to the wider economy. Total factor productivity relates the volume or value of output to the volume or value of labour, capital and purchases, and so can provide a measure of efficiency. Total factor productivity provides a comprehensive picture of growth. Presented as an index, it relates major inputs of labour, intermediate purchases and capital consumption to outputs (turnover). There is a practical upper limit on the quantity of food that people in the UK want to consume but increases in outputs can be achieved by increases in the quality of foods (value added) and by increases in exports. Increases in total factor productivity can be achieved through increases in outputs and/or by reductions in inputs.

Next update: see the Statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest)

Defra statistics: family food

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

You can also contact us via Twitter: https://x.com/DefraStats
Defra: special advisers' gifts, hospitality and meetings
Source: gov.uk (2025-09-25)

This collection brings together all documents about Defra special advisers’ gifts, hospitality and meetings.

Defra publishes details of meetings between special advisers and the media, senior executives and other external parties on a quarterly basis. It also includes details of gifts and hospitality received by special advisers.

This is one of the Central Government Corporate Transparency Commitments. (https://www.gov.uk/government/collections/how-to-publish-central-government-transparency-data).

Nothing was reported in July to September 2017.

Nothing was reported in October to December 2017.

Nothing was reported in April to June 2018.

Nothing was reported in April to June 2019.

Nothing was reported in July to September 2019.

Nothing was reported in April to June 2020.

Nothing was reported in July to September 2020.

Nothing was reported in October to December 2020.
Kilnbridge Environmental Services Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Kilnbridge Environmental Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- 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.
Overview 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 Overview 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 Overview 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.
BLACKFOOT SBI
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 BLACKFOOT SBI 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 BLACKFOOT SBI 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.
Finance Bill 2025-26
Source: gov.uk (2025-07-21)

Supporting documents for Finance Bill 2025-26, the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

Draft legislation published for Finance Bill 2025-26

The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is introduced in Parliament.

The consultation on draft clauses is designed to make sure that the legislation works as intended.

The final contents of the next Finance Bill will be a decision for the Chancellor.

Most measures comprise:
- a tax information and impact note (TIIN), which sets out what the policy seeks to achieve, and a summary of the expected impacts
- draft legislation
- an explanatory note which provides a more detailed guide to the legislation.
Also included are the impacting definitions for the tax information and impact notes and the Exchequer Secretary to the Treasury’s declaration (https://www.gov.uk/government/publications/draft-finance-bill-2025-26-legislation-impacting-definitions-and-declaration) about the tax information and impact notes.

The consultation closes on 15 September 2025.
False representations: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on false representations, false documents, false information or failure to disclose a relevant fact where refusal is discretionary.

UK Visas and Immigration guidance on how staff consider a refusal under paragraph 9.7.1. of Part 9 of the Immigration Rules on grounds of false representations, false documents, false information or failure to disclose a relevant fact where refusal is discretionary.

It also covers where there is deception by the applicant and the mandatory ground of refusal in paragraph 9.7.2. applies.
Change the details of a secretary (CH03c)
Source: gov.uk (2025-11-18)

Use this form to change the details of an individual who is a secretary.

You can file this form if your registered office address is situated in Wales, instead of England and Wales.

This form is only to tell Companies House about the changes to a secretary’s name or address. This form is not for making new appointments.

It is easier and quicker to file change the details of a secretary form online (https://www.gov.uk/file-changes-to-a-company-with-companies-house).

Do not use the paper form if the company is in the PROOF (PROtected Online Filing) Scheme (https://www.gov.uk/protect-your-company-from-corporate-identity-theft).
Miss T Royal v Homerton Healthcare NHS Foundation Trust: 3201212/2024
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Miss T Royal v Homerton Healthcare NHS Foundation Trust: 3201212/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6814d87f3c3bba3526f03b7f/Miss_T_Royal_v_Homerton_Healthcare_NHS_Foundation_Trust_-_3201212_2024__-_Judgment.pdf).
Independent Inquiry into Grooming Gangs: draft terms of reference
Source: gov.uk (2025-12-09)

Draft terms of reference for the Independent Inquiry into Grooming Gangs announced on 9 December 2025.

The Independent Inquiry into Grooming Gangs has been established in response to recommendation 2 of Baroness Louise Casey’s National Audit on Group-based Child Sexual Exploitation and Abuse (https://www.gov.uk/government/publications/national-audit-on-group-based-child-sexual-exploitation-and-abuse) published in June 2025.

On 9 December the Home Secretary published the draft terms of reference for the inquiry.

The Chair will consult on the draft terms of reference and will provide more information in January. The final terms of reference will be agreed with the Home Secretary and published by March 2026, when the inquiry will be formally established.
Cover of vaccination evaluated rapidly (COVER) programme: quality and methodology information
Source: gov.uk (2025-06-26)

Quality and methodology information (QMI) for the COVER programme quarterly and annual childhood vaccination statistics.

The Cover of Vaccination Evaluated Rapidly (COVER) programme evaluates childhood immunisation in England, collating data for children aged 1, 2 and 5. This quality and methodology information applies to quarterly and annual reports from quarter 4 of financial year 2024 to 2025.

For any enquiries or feedback, please contact xxx@xxx.xx (mailto:xxx@xxx.xx)
Haemoglobin O Arab carrier: description in brief
Source: gov.uk (2025-02-05)

Information for pregnant women to understand what it means to be a haemoglobin O Arab carrier.

A blood test can identify adults who carry the gene for haemoglobin OArab.

This publication explains about being a carrier and how this can affect an individual and their family.

It explains:
- what a haemoglobin OArab carrier is
- possible conditions children could inherit from a carrier
- genetic inheritance for haemoglobin disorders
- what the result means for other people in the family
Refer to how to print digital leaflets (https://www.gov.uk/guidance/how-to-order-population-screening-leaflets#print) if you need to provide a copy of this guidance for someone who cannot access the internet.
STMTS3021 - STMTS3021:node2
Source: gov.uk (2025-07-11)


test (https://www.gov.uk/hmrc-internal-manuals/sharepoint-tax-manuals-test-site)

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

Step one

This is a dummy page created to populate the contents lists. To content presented in this format please visit SWIT05000 and its sub-pages.

Who we are?

The Serial Avoiders Channel is comprised of two teams, The Serial Avoiders Unit and the Multiple Exits team.

The Serial avoiders Unit identify and target high risk serial avoiders, working with technical leads and others in HMRC to provide a co-ordinated single point of focus on the serial avoider and apply all investigative approaches and legislation in a consistent way to drive scheme related enquiries and issues to settlement.

The Multiple Exits team seek out those who may be persuaded to withdraw from serial avoidance, to provide a single point of contact with the aim of ensuring that wherever possible exits are achieved from all avoidance arrangements in accordance with the LSS and in agreement with scheme technical leads.

Link to another page

- token

test

table
Identified offender needs, custody and community, 31 October 2024
Source: gov.uk (2025-06-12)

Identified needs of offenders in custody and the community by age, gender, sentence type, ethnicity, multiple needs, count of needs and need changes over time.

This is an update and adaptation to a 2022 publication (https://www.gov.uk/government/statistics/identified-needs-of-offenders-in-custody-and-the-community-from-the-offender-assessment-system-30-june-2021) containing data on identified needs of offenders serving custodial sentences, community orders, or on licence on 31st October 2024.

This publication contains information on accommodation, employability, drug misuse, alcohol misuse, lifestyles and associates, thinking and behaviour, relationship and attitudes and mental health needs. Data is also included on those identified as victims of domestic abuse.

This release expands upon previous releases, and includes mental health needs, domestic abuse, breakdowns for Imprisoned for Public Protection (IPP) prisoners, trends in identified needs over time (June 2019 to April 2024), count of identified needs of individuals, commonly identified combinations of multiple needs and breakdowns by ethnic background.
CTM61604 - Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - transfers of assets
Source: gov.uk (2025-08-04)


Equally in many cases, repayment is said to be effected by the transfer of an asset from the debtor/participator to the company. In such cases, the market value of the asset at the time of transfer should be established, if necessary, with the help of valuation colleagues. Only the market value of the asset transferred to the company will constitute a repayment.

Example

Shareholder has an overdrawn DLA in his company (Y) amounting to £1.75m at the end of the AP to 31 March 2020.

If this is not repaid by 31 December 2020, the company will incur a S455 tax charge of £568,750 (£1.75m@32.5%).

The shareholder holds shares in a separate company, Z, which he transfers into the ownership of company Y. He claims that the shares in Z are worth £2m. The transfer is effected by crediting the £2m to his overdrawn loan account in Y on 26 September 2020.

Clearly this will clear the overdrawn loan account, leaving him a further £250,000 on which he is free to draw, untaxed, and the company will not face a S455 charge.

However, on challenge, the market value of the asset is agreed to be only £25,000. The loan account should be rewritten to remove the original credit of £1.75m and replace it with £25,000. The loan account will therefore be overdrawn by £1.725m 9 months after the end of the AP and a S455 charge of £560,625 will arise.

This will also have knock on effects for the DLA for the later periods.
6 Holly Gardens, Patchway, Bristol, BS34 5FU: HAV/00HD/MNR/2025/0736
Source: gov.uk (2025-10-29)

Southern Region, Mr I Perry FRICS and Mr M Woodrow MRICS on 28 August 2025

Read the full decision in BS34 5FU_HAV/00HD/MNR/2025/0736_decision (https://assets.publishing.service.gov.uk/media/68e6a8738c1db6022d0ca279/6_Holly_Gardens__Decision.pdf) Read the summary reasons in BS34 5FU_HAV/00HD/MNR/2025/0736_reasons (https://assets.publishing.service.gov.uk/media/68e6a8fa750fcf90fa6fff73/6_Holly_Gardens__Summary_Reasons.pdf)
LRT
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 LRT 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 LRT 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
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.
Effects of the business rates retail, hospitality and leisure multipliers and high-value multiplier
Source: gov.uk (2025-11-26)

The effects of the lower business rates multipliers for qualifying retail, hospitality and leisure properties and the high-value multiplier that are coming into force from 1 April 2026.

This document outlines the business rates multipliers for 2026/27. It also contains a regional breakdown of the properties in scope of the retail, hospitality and leisure and high-value multipliers coming into force from 1 April 2026.
SH Projects LTD
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 SH Projects LTD recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
British Week 2025 in Paraguay
Source: gov.uk (2025-09-03)

Join us in celebrating British Week in Paraguay from 6 - 13 September 2025 with the best of British food, literature, music and culture!

The British Embassy in Asunción is delighted to announce the British Week 2025 in Paraguay from Saturday 6 September to Saturday 13 September 2025.

This new edition of British Week will feature events aimed at all ages and interests to promote British excellence.

The calendar of events for the week is available below with details of all the activities that will take place during this celebration of British heritage in Paraguay.

All week long
- British Tea Box Sets available at Teatime Bakery (http://www.instagram.com/teatimepy)
British-inspired desserts at Doña Angela (https://www.instagram.com/heladeriadonaangela/), available in selected locations:
- Palmeras: De las Palmeras esq. Saravi
- España: Av. España esq. Nelson Mandela
- Julio Correa: Julio Correa esq. Hipólito Carrón
- Shopping Pinedo: Av. Mariscal López casi 26 de Febrero
- British Products on display at Casa Rica (https://www.instagram.com/casaricapy/)
- British Menu at Talleyrand La Maria Cocina y Carbón (https://www.instagram.com/lamariadetalleyrand/)
- British menu and beers at Sacramento Brewing Co (https://www.instagram.com/sacramentobrewc/)
- Daily raffles and prizes at the Embassy’s social media accounts: Instagram (http://www.instagram.com/ukinparaguay) and X - Twitter (https://x.com/UKinParaguay)
Daily Schedule

Save the date! For queries, please contact xxx@xxx.xx (mailto:xxx@xxx.xx) or message us on Instagram (http://www.instagram.com/ukinparaguay) or Facebook (https://www.facebook.com/UKinParaguay).

Partners

The British Embassy in Asunción expresses its gratitude to the partners who join us in this celebration of British culture:
- ANGLO English
- BOOKS Bookstore
- Cámara de Comercio Paraguayo Británica
- Calle Cultura
- Casa Rica
- Chevening Alumni Paraguay
- Doña Angela
- El Elegido
- Jane Austen House Museum
- La María Cocina y Carbón de Talleyrand
- Literato
- London Pub
- Ministerio de Relaciones Exteriores de Paraguay
- Municipality of Nueva Londres
- Red de Jóvenes para la Acción Climática en Paraguay
- Sacramento Brewing Co.
- Stael Ruffinelli de Ortiz
- Teatime Bakery
- The Asuncion Times
- Triumph Motorcycles
- Urbano Café
Men's health strategy equality impact assessment
Source: gov.uk (2025-11-19)

Details the equality impact assessment that accompanies the men's health strategy, Men’s health: a strategic vision for England.

This document examines the impact of publication and implementation of Men’s health: a strategic vision for England (https://www.gov.uk/government/publications/mens-health-strategy-for-england), in accordance with the Equality Act 2010.
Dr J Shaw v Green Land PD Ltd (formerly Fluorsid British Fluorspar Ltd): 6001019/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Dr J Shaw v Green Land PD Ltd (formerly Fluorsid British Fluorspar Ltd): 6001019/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/678e5a52af483d80fc9bdb04/Dr_J_Shaw_v_Green_Land_PD_Limited__formerly_Fluorsid_British_Fluorspar_Ltd__-_6001019.2024.pdf).
Miss K Braddon v Greyhound Country Dining Ltd: 3302804/2023
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Miss K Braddon v Greyhound Country Dining Ltd: 3302804/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68ecf93a8427701993d5dfc1/Miss_K_Braddon_v_Greyhound_Country_Dining_Limited-3302804-2023-Strike_Out_Judgment.pdf).
SGSAROA2030 - Assessment of risk and offence action: Software and Technology
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Visual Interiors & Partitions 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 Visual Interiors & Partitions 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 Visual Interiors & Partitions 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
- UK Cadets
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 and United Arab Emirates strengthen co-operation on illicit finance
Source: gov.uk (2025-02-28)

Security Minister Dan Jarvis visited the United Arab Emirates to continue the 2 nations’ shared aim to tackle illicit finance and counter-terrorism financing.

The Security Minister met with Minister of State in the Ministry for Foreign Affairs, His Excellency Ahmed bin Ali Al-Sayegh, and completed a significant visit, including meeting with the Dubai Police Commander in Chief.

These meetings marked a significant step forward in the UK and United Arab Emirate’s (UAE) ongoing shared efforts to further deliver on the UK-UAE Partnership to Tackle Illicit Financial Flows. Both parties agreed to increase judicial co-operation, and ensure the continuous alignment in their approach to illicit finance.

It reaffirmed the UK and UAE’s commitment and ambition to increase co-operation and to build a stronger, more effective partnership in the fight against illicit finance, reinforcing both nations’ roles as leaders in global efforts to tackle this threat.

Security Minister, Dan Jarvis, said:

The government understands the importance of international co-operation in tracking, intercepting, and stopping the flow of illicit funds between the UK and UAE.

This partnership remains critical to our nations’ missions for countering global crimes and protecting national security, which is the foundation of our Plan for Change.

The UK and UAE have worked to target the financial infrastructures that organised crime groups heavily rely on. This includes the work of the Combined Anti-Money Laundering Operational Team (CAMLOT), a joint initiative designed to tackle money laundering operations and identify hidden financial networks tied to illicit activities.

Through this initiative, the UK and UAE have targeted criminal organisations, weakening the sophisticated financial operations used to fund crime globally.
A Booth v Ocorian Services (UK) Ltd and Others: 2213442/2023 and 2219117/2023
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in A Booth v Ocorian Services (UK) Ltd and Others: 2213442/2023 and 2219117/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67a4a0d98259d52732f6adbf/A_Booth_v_Ocorian_Services__UK__Limited___Others_-_2213442-2023___2219117-2023.pdf).
Regulation for growth
Source: gov.uk (2025-11-10)

Understand and engage with the government’s regulation for growth programme, which makes sure that regulation promotes innovation and drives economic growth.

This document collection sets out the government’s programme to promote innovation among UK businesses and stimulate economic growth.

How we will do this

The Department for Business and Trade plans to:

tackle the complexity and the burden of regulation by committing to cut administrative costs for business by 25%

reduce uncertainty across our regulatory system by working with regulators to achieve greater clarity on their roles, approach and processes

challenge excessive risk aversion in the system by strengthening the model of accountability and formalising performance
Mr K Chima v North West Door Security Ltd: 2406578/2023
Source: gov.uk (2025-02-19)

Employment Tribunal decision.

Mr K Chima v North West Door Security Ltd: 2406578/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67ac6bfb2b19f42367832482/Mr_K_Chima_v_North_West_Door_Security_Limited__2406578_2023.pdf).

Read the full decision in Mr K Chima v North West Door Security Ltd: 2406578/2023 - Judgment (https://assets.publishing.service.gov.uk/media/678925732080f65f988bd30d/Mr_K_Chima_v_North_West_Door_Security_Limited_-_2406578_2023.pdf).
How factories, workshops and warehouses are valued for business rates
Source: gov.uk (2025-11-26)

Find out how the Valuation Office Agency (VOA) calculates rateable values for factories, workshops and warehouses.

How factories, workshops and warehouses are valued

The Valuation Office Agency (VOA) uses the rental comparison method to value factories, warehouses and workshops. We group these properties with similar properties into valuation schemes. We measure them using the gross internal area (GIA) method. Find out more about the rental method, valuation schemes and GIA (https://www.gov.uk/guidance/how-non-domestic-property-including-plant-and-machinery-is-valued).

To value factories, warehouses and workshops, the VOA:
- gathers information about rents paid for a property and similar nearby properties
- analyses the information and works out a price per square metre for the property
We also consider the property’s:
- size
- age
- location
- land
- features, such as eaves height and heating
We multiply the price per square metre by the property’s floor area to calculate the rateable value.

Find out how to get help updating your factory, workshop or warehouse’s property details (https://www.gov.uk/guidance/helping-you-make-a-check-for-factories-workshops-and-warehouses).

Plant and machinery

Plant and machinery, car parking and land may be shown separately in the rateable value calculation. Plant and machinery can include:
- sprinklers
- air conditioning
- CCTV
- heating