theodi/ndl-core-corpus huggingface dataset:
TSEM1004 - Introduction to trusts: legal background - trust law: what is a trust?
Source: gov.uk (2025-10-15)


There is no legal definition of ‘trust’. A trust is not a legal person; it is a relationship. The persons in the trust relationship are:
- settlor
- trustees
- beneficiaries
The settlor provides the property for the trust. The trustees hold the trust property in their name, but it is held not for them but on trust for the beneficiaries. The beneficiaries benefit from the trust property - exactly how they do so depends on the terms of the trust.

TSEM6230 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem6230)+ contains more detailed guidance about the legal background to trusts.
Russia: doctors
Source: gov.uk (2025-02-07)

List of medical facilities for British nationals in Russia.

The Foreign, Commonwealth & Development Office does not accept any liability to any person or company for any financial loss or damage suffered through using these service providers or from the use of this information or from any failure to give information. Our non-exhaustive lists are not recommendations and should not be treated as such. For further information, read the full terms and conditions (https://find-a-professional-service-abroad.service.csd.fcdo.gov.uk/help/terms-and-conditions).
UN Human Rights Council 59: UK Statement for Iraq's UPR Outcomes Session
Source: gov.uk (2025-07-03)

UK Statement for Iraq's Universal Periodic Review Outcomes Session. Delivered at the 59th session of the HRC in Geneva.

Thank you, Mr President.

We welcome the government of Iraq’s engagement with the UPR process, and their continued commitment to advancing justice and accountability for survivors of Daesh’s international crimes, following the closure of the United Nations Investigative Team to Promote Accountability for Crimes Committed by Daesh/ISIL (UNITAD) in September.

We are pleased to support Iraq’s efforts in building the capacity of the judiciary to investigate and prosecute cases of sexual violence, modern slavery and human trafficking. And we continue to advocate for the full and survivor-centred implementation of the Yazidi Survivors’ Law.

Mr President, the UK remains concerned by the shrinking civic and political space in Iraq which continues to restrict the freedoms of peaceful assembly and expression. We encourage the authorities to ensure that protestors, journalists, the media, and civil society are protected from interference and harassment, and that perpetrators of violence are held to account.

Likewise, minorities should be protected to freely practice their religion or belief, without fear of persecution.

The UK is closely assessing the implications of the amendment to Iraq’s Personal Status Law and will continue to stay engaged on this matter.

Thank you.
UK semiconductor researcher trip to Republic of Korea: applications open
Source: gov.uk (2025-05-01)

UK organisations can apply to take part in an EU-RoK Semiconductor Researcher Forum and attend the Global Conference of Innovation Materials 2025 in the Republic of Korea.

The Department for Science, Innovation and Technology (DSIT) is inviting ambitious semiconductor researchers and organisations to apply and attend the:
- EU-RoK Semiconductor Researcher Forum, and
- Republic of Korea’s Global Conference of Innovation Materials 2025 (https://gcim2025.org/index.php) conference
We welcome applications from all stakeholders that would benefit from collaboration with the Republic of Korea (RoK) and European Union (EU) in areas of semiconductor research.

The deadline for applications is Friday 16 May 2025. The visit is from the 14 to 19 June 2025.
Dorset 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 Dorset 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 Dorset 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
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms N Lamb v Reem Clothing Ltd (in voluntary liquidation): 3314547/2023
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Ms N Lamb v Reem Clothing Ltd (in voluntary liquidation): 3314547/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6862a89e08bf2f5376121a3e/Ms_Natasha_Lamb_v_Reem_Clothing_Limited__in_voluntary_liquidation__-_3314547-2023__-_Judgment.pdf).

Read the full decision in Ms N Lamb v Reem Clothing Ltd (in voluntary liquidation): 3314547/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6862a8eb354985706f111b22/Ms_N_Lamb_v_Reem_Clothing_Limited__in_voluntary_liquidation__-_3314547-2023_-_Judgment.pdf).
50 Halifax Road, SL6 5EX:CAM/00ME/MNR/2024/0640
Source: gov.uk (2025-11-27)

Eastern region Tribunal Member P Roberts FRICS determined this case on 20 February 2025

Read the decision in full50 Halifax Road, Maidenhead, Berkshire, SL6 5EX:CAM/00ME/MNR/2024/0640 (https://assets.publishing.service.gov.uk/media/68836b72c02b468fa1ae095a/Decision_Invalidity_50_Halifax_Road_Maidenhead_SL6_5EX.pdf)
When duty liability can be reduced
Source: gov.uk (2025-04-30)

Information on when duty liability can be reduced.

Duty liability will only be reduced if the goods are eligible:
- to a reduced or nil rate of duty under End Use/Authorised Use
- to a preferential rate of duty
- where there are Secondary Processed Products identified in the authorisation
- where there is duty free admission is available for identical imported goods
Flat 4, Rokeby House, Lambs Conduit Street, London, WC1N 3LX: LON/00AG/F77/2024/0661
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of Judge O’Brien & Mr S Johnson MRICS on 14th January 2025

Read the full decision in Flat 4, Rokeby House, Lambs Conduit Street, London, WC1N 3LX: LON/00AG/F77/2024/0661 (https://assets.publishing.service.gov.uk/media/6788e7a89752f24aa15734dd/Flat_4_Rokeby_House_Decision.pdf). Read the summary reasons in Flat 4, Rokeby House, Lambs Conduit Street, London, WC1N 3LX: LON/00AG/F77/2024/0661 (https://assets.publishing.service.gov.uk/media/6789465d9752f24aa157354f/Summary_Reasons_4_Rokeby_House_14_Jan_2024__1_.pdf).
How to update and add a new identity document to your UKVI account: video
Source: gov.uk (2025-06-23)

This video explains how to update and add a new identity document to your UKVI account.

These videos will play in English. You can translate these videos into your preferred language by following these steps:
- Click the “CC” (Captions) button to enable subtitles
- Click the Settings (⚙️) icon on the video player
- Select “Subtitles/CC” from the menu
- Choose “Auto-translate”
- Select your preferred language from the list
These translations are automatically generated by YouTube.

UK Visas and Immigration (UKVI) is not responsible for any errors or misunderstandings that may result from these translations.

Further information

eVisas: access and use your online immigration status: update your details in your UKVI account (https://www.gov.uk/evisa/update-ukvi-account)
Mr A Webb v Heath Associates Ltd: 6004074/2024
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Mr A Webb v Heath Associates Ltd: 6004074/2024 - Judgment (https://assets.publishing.service.gov.uk/media/685e629be44db4975be00b29/Mr_A_Webb_-vs-_Heath_Associates_Limited_-_Judgment.pdf).
CTM18230 - Shadow ACT: unrelieved surplus ACT
Source: gov.uk (2025-07-31)


FA98/S32 (6), SI1999/358, Reg3 (1)

'Unrelieved surplus ACT' is defined as 'the ACT (if any) which, apart from FA98/SCH3/PARA12 (3) but otherwise in accordance with that paragraph, would be treated by virtue of ICTA88/S239 (4) as paid in respect of distributions made by a company in the first accounting period of the company to begin on or after 6 April 1999'.It is in effect the amount which, had the provision for carry forward not ceased to have effect, would have been carried forward from 6 April 1999. The amount may not necessarily be the amount that satisfies this description at 6 April 1999. It might be altered by, for example, a claim made after 6 April 1999 to surrender ACT or to carry back the surplus or part of the surplus of an earlier accounting period. As unrelieved surplus ACT cannot be surrendered, there is a real prospect of unused ACT being repositioned in a group as a result of a claim under ICTA88/S240 (1) in respect of an accounting period beginning before 6 April 1999.
Sarah Pumfrett
Source: gov.uk (2025-10-14)

Sarah Pumfrett is a Chartered Certified Accountant (FCCA), Chartered Internal Auditor (CMIIA) and Specialist Member of the Institute of Risk Management (SIRM). She spent her executive career as an internal auditor and business risk assurance professional, travelling internationally and specialising in the ‘GRACE’ (Governance, Risk Management, Assurance, Controls and Efficiency) subjects across a broad range of business and corporate functions. Sarah became a portfolio non-executive in 2020. She currently holds board roles with, and chairs, the audit and risk assurance committees of the Agriculture and Horticulture Development Board, and the UK Space Agency. She also chairs Disclosure Scotland’s Audit and Risk Committee and is an independent member of the Scottish Fiscal Commission’s Audit and Risk Committee. She has previously held board roles with Aberdeen Heat and Power, and Livestock Information Ltd. Sarah was appointed as a non-executive director of the SIA in October 2025.

Sarah Pumfrett is a Chartered Certified Accountant (FCCA), Chartered Internal Auditor (CMIIA) and Specialist Member of the Institute of Risk Management (SIRM). She spent her executive career as an internal auditor and business risk assurance professional, travelling internationally and specialising in the ‘GRACE’ (Governance, Risk Management, Assurance, Controls and Efficiency) subjects across a broad range of business and corporate functions.

Sarah became a portfolio non-executive in 2020. She currently holds board roles with, and chairs, the audit and risk assurance committees of the Agriculture and Horticulture Development Board, and the UK Space Agency. She also chairs Disclosure Scotland’s Audit and Risk Committee and is an independent member of the Scottish Fiscal Commission’s Audit and Risk Committee. She has previously held board roles with Aberdeen Heat and Power, and Livestock Information Ltd.

Sarah was appointed as a non-executive director of the SIA in October 2025.
D Hamilton v SICO Europe Ltd: 6011627/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in D Hamilton v SICO Europe Ltd: 6011627/2025 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/692851dcce50d215cae9613b/6011627.2025_D_G_Hamilton_v_SICO_Europe_Ltd_-_Reserved_Judgment__with_Reasons_.pdf).
TWI Ltd
Source: gov.uk (2025-11-26)

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 TWI 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 TWI 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.

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.
Safety digest 05/2025: Dean Forest Railway
Source: gov.uk (2025-11-26)

Collision of train load with a footbridge on Dean Forest Railway, 14 August 2025.

RAIB safety digest 05/2025: Dean Forest Railway (https://www.gov.uk/government/publications/safety-digest-052025-dean-forest-railway)

Safety digests are a way of quickly sharing important safety messages when we have decided not to undertake a full investigation for any of the following reasons:
- the safety learning has already been covered by a previous recommendation or will be addressed by an ongoing investigation
- the safety learning mainly relates to compliance with existing rules, procedures or standards
Women and agribusiness in Mauritania
Source: gov.uk (2025-09-30)

This report and accompanying brief summarise the barriers and opportunities for women working in the agribusiness sector in Mauritania.

Women in Mauritania are economically active in the agriculture sector, but their businesses are often tiny and difficult to scale. Agribusiness development is impeded by regulations, poor value chain coordination, and competition from third countries. Women also face numerous gender-specific barriers such as lower access to productive resources, unpaid care and domestic work responsibilities, and prevailing cultural norms.
Breach of union rules decision: Morley v UNISON (remitted)
Source: gov.uk (2025-04-28)

This document contains the decision made by the Certification Officer in this case.

This decision relates to Mr Morley’s application under section 108A (1) of the Trade Union and Labour Relations (Consolidation) Act 1992 received in March 2022 that the union had breached its rules in relation to his removal from membership. The Certification Officer informed Mr Morley, in April 2022, of her view that his complaint was not within her jurisdiction and the case was closed.

On appeal, the Employment Appeal Tribunal remitted the matter back to the Certification Officer to hear full argument. A hearing was held by the Assistant Certification Officer, who did not uphold the complaint on the basis that he had no jurisdiction to consider it.
SPE16370 - Shipwork goods: supply of goods for use as spare parts on a vessel
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Shipwork Authorised Use goods may be supplied to an eligible vessel as spare parts for carriage and possible future use on the vessel where it is customary or obligatory, to enable:
- running repairs to be carried out during the vessel’s voyage, or
Authorised Use is completed when goods are incorporation in, fitting to or equipping the vessels.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
IMPS04050 - Value for import VAT: normal rules: introduction
Source: gov.uk (2025-12-09)


Import VAT is collected on goods imported into the UK (except EU goods entering Northern Ireland).

The amount of VAT due at importation depends on the value of the goods.

The rules for calculating the customs value are given in Notice 252 Customs: Valuation of imported goods for customs purposes, VAT and trade statistics.
INTM601645 - Transfer of assets abroad: The benefits charge: Valuation of benefits - payment by way of loan
Source: gov.uk (2025-04-07)


The value of the benefit conferred on a person by way of a loan, for each tax year in which the loan is outstanding, is the amount (if any) by which
- the amount of interest that would have been payable in that year on the loan, if interest had been payable on the loan at the official rate of interest,
exceeds
- the amount of interest actually paid by the person in that year on the loan.
See also INTM601640 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm601640).

The official rate of interest is the rate applicable from time to time under FA1989/S178.

It should be noted that any interest due under the loan must be paid in the year in order for it to be deducted from the amount of interest due under the official rate. If the interest is deferred or added to the capital of the loan, it will not be treated as having been paid, and no deduction from the interest due at the official rate will be available.

Example

Racheal is the beneficiary of a non-resident discretionary trust. She receives an interest-free loan from the trustees on 6 April 2018 of £100,000. The loan is repayable on demand.

Assuming the official rate of interest applying during the year 2018 - 2019 is 2.5% (and that it does not change in 2019 - 2020 and 2020 - 2021), the value of the benefit that she received during 2018 - 2019 will be £2,500.

If on 6 April 2019 the trustees agree to amend the terms of the loan such that Racheal pays interest of 2% per annum going forward, the value of the benefit that Racheal received in 2019 - 2020 will be £500 (£2,500 - £2,000) provided Racheal pays the interest during the year.

If on 6 April 2020 the trustees increase the rate of interest on the loan to 3% the value of the benefit received by Racheal will be nil (£2,500 - £3,000) as, assuming she pays the interest during the year, the interest paid exceeds the official rate.
Cabinet Office Publication of Special Adviser Interests
Source: gov.uk (2025-07-17)

This publication sets out the relevant interests for special advisers working within the Cabinet Office.

As with all civil servants, special advisers ensure that no conflict arises, or could be perceived to arise, between their public duties and their private interests, financial or otherwise.

In line with the current Declaration of Interests policy for special advisers, interests must be declared to their Permanent Secretary in the appointing department for consideration.

The relevant Permanent Secretary in the Cabinet Office has considered these returns and deemed that the following relevant interests should be made public for special advisers working within the Cabinet Office departmental boundary (i.e. Cabinet Office, Number 10 and the offices of the Leaders of the Houses).
1-38 Wantz Haven, Princes Road, Maldon, Essex, CM9 5HA: CAM/22UK/LAM/2023/0007
Source: gov.uk (2025-02-27)

Eastern Region Tribunal Judge Stephen Evans and Mr Gerard Smith FRICS FAAV

Read the decision in full 1-38 Wantz Haven Princes Road Essex CM9 5HA:CAM/22UK/LAM/2023/0007 (https://assets.publishing.service.gov.uk/media/6787a3f81124a2c3ceb6463d/CAM-22UK-LAM-2023-0007_Wantz_Haven_CM9_-_Copy.pdf).
Sector-based Work Academy Programmes (SWAPs) Management Information, April 2021 to December 2024
Source: gov.uk (2025-01-31)

Management information on SWAPs starts with age, sectoral and geographical breakdowns to December 2024.

This is the January 2025 release of the quarterly publication of management information (MI) on Sector-based Work Academy Programmes (SWAPs) starts.

These MI tables are drawn from a clerical tracker which was introduced to Jobcentres on 8 February 2021 to provide enhanced MI for SWAPs. Due to data limitations, we are unable to track participants that took part in SWAPs before the start of the financial year 2021 to 2022 . SWAP starts have therefore been counted from 1 April 2021.

The management information is a view of what is recorded on the clerical tracker and has not been quality assured and processed to the standards required to be official statistics.

See the ‘Notes’ tab in the accompanying data tables for more information about the data.

Further information

Contact DWP Press Office (https://www.gov.uk/government/organisations/department-for-work-pensions/about/media-enquiries) if you have any questions or feedback.
Statistics: admission appeals
Source: gov.uk (2025-08-14)

Statistics on appeals against admission decisions in primary and secondary schools.

Statistics from May 2010 onwards are available on GOV.UK. You can find our archived statistics on the National Archives (http://webarchive.nationalarchives.gov.uk/20130401151655/http:/www.education.gov.uk/researchandstatistics/statistics). Note: the search function is not available on archived content, so you should use the filters on the left of each page.
Product Recall: Black 1 Amp Charger for LiFePO4 Rechargeable Vape (2506-0165)
Source: gov.uk (2025-07-02)

Product Recall for Black 1 Amp Charger for LiFePO4 Rechargeable Vape presenting a risk of fire.

Summary

Product: Black 1 Amp Charger for LiFePO4 Rechargeable Vape

Hazard: The product presents a risk of fire as the manufacturer has identified a PCB design fault which could cause the device to malfunction.

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

Product information

Hazard

The product presents a risk of fire as the manufacturer has identified a PCB design fault. This could lead to the device malfunctioning, potentially causing a fire.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The product has been recalled from end users.

Consumers are advised to stop using the product immediately and contact the seller they purchased from to request redress.

Additional information

PSD notification: 2506-0165

Notified by: Local Authority Trading Standards
RC Fornax 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 RC Fornax 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 RC Fornax Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
New expertise joins NI Public Sector Transformation Board
Source: gov.uk (2025-06-27)

Secretary of State for Northern Ireland, Hilary Benn MP welcomes the news of the appointment of two new members to the Public Sector Transformation Board.

- The expansion of the Board follows a productive agreement with the Finance Minister John O’Dowd MLA to update the Terms of Reference for the Transformation Board.
- The two new expert board members are; Gareth Hetherington, Director of Ulster University Economic Policy; and, Professor Helen McCarthy, the NI Executive’s Chief Scientific Officer.
- The Second Call has now launched to allocate the remaining £102 million of UK Government funding which will help improve public services, and address many of the challenges faced by people across Northern Ireland.
Hilary Benn MP said:

The significant progress made since the establishment of the Board has been really important. I was delighted to welcome the first tranche of funding in March this year when £129m was confirmed to help fund six transformation projects across the Departments of Health, Justice, Education and Infrastructure.

The appointment of Gareth Hetherington and Professor Helen McCarthy will bolster the expertise of the Board as it assesses projects eligible for the remaining £102m allocation for transformation of public services in Northern Ireland. This funding will help build more resilient and responsive public services that better meet the needs of people across Northern Ireland.
Finance and housing analysis of UK armed forces veterans
Source: gov.uk (2025-01-10)

Analysis of finance and housing-related responses to the Veterans’ Survey 2022.

This report provides analysis of responses to the Veterans’ Survey 2022, with focus on:
- income and money worries
- veterans that were homeless, rough sleeping, living in a refuge for domestic abuse and living long-term with family or friends
Estimates of veteran responses are provided by personal and service-related characteristics. All UK estimates are weighted percentages. Qualitative analysis contained in this report is unweighted.
Ministry of Housing, Communities and Local Government: ad-hoc fire and rescue statistics
Source: gov.uk (2025-10-23)

Additional statistical analyses that have not previously been included in any of our statistical releases.

On 1 April 2025 responsibility for fire and rescue transferred from the Home Office to the Ministry of Housing, Communities and Local Government.

The publications listed here are ad hoc Ministry of Housing, Communities and Local Government fire and rescue statistical analyses that have not been included in our standard publications.
Register with HMRC for an agent services account
Source: gov.uk (2025-09-14)

Find out how to register with HMRC by post so you can create an agent services account.

To create an agent services account, you must first register with HMRC as a tax agent.

If you already have an HMRC online services account and have at least one authorised client (for Self Assessment, Corporation Tax, PAYE or VAT), you can immediately create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account).

There’s a different way to apply for an agent services account if you’re not based in the UK (https://www.gov.uk/guidance/apply-for-an-agent-services-account-if-you-are-not-based-in-the-uk).

Your application to access our services will be measured against HMRC Standard for Agents (https://www.gov.uk/government/publications/hmrc-the-standard-for-agents).

What you’ll need

You’ll have to provide the following information:
- full name
- trading name (if different)
- address that your business activities are carried out from (this cannot be a PO box address)
- telephone number
- email address
- National Insurance number
- Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner)
- partnership UTR, limited liability partnership UTR or company UTR (if applicable)
- company registration number (if applicable)
- VAT registration number (if applicable)
- employer PAYE reference (if applicable)
- details of which taxes you plan to deal with
If your business has multiple partners or directors, you’ll need to provide us with all of their:
- full names
- National Insurance numbers
- Self Assessment UTRs
You’ll also need details of your anti-money laundering supervision registration details including:
- who your supervisory authority (https://www.gov.uk/anti-money-laundering-registration) is and documentary evidence (check with your supervisor what evidence you should provide)
- your anti-money laundering supervision registration number if HMRC is your anti-money laundering supervisory authority (https://www.gov.uk/guidance/money-laundering-regulations-accountancy-service-provider-registration)
Your application will be rejected if you do not provide the right documentation.

Where to send your information

Send your information by post to:

Agent Compliance TeamHM Revenue and CustomsBX9 2BGUnited Kingdom

We will not register you if you do not give the correct information or we’re not satisfied with the information you provide.

We will tell you if you’re registered within 40 working days of receiving the application.

What happens next

You can check when you can expect a reply from HMRC (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).

When you’re registered with HMRC as an agent, you’ll be able to create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account).
Local government reorganisation: letter to the leaders of the borough councils of Reigate and Banstead, and Crawley
Source: gov.uk (2025-06-17)

Letter to the council leaders about their joint submission for unitary local government.

On 17 June 2025, the Minister of State for Local Government and English Devolution, Jim McMahon MP OBE, wrote to the leaders of the borough councils of Reigate and Banstead, and Crawley to inform them that their joint submission would not be consulted upon as part of the Surrey local government reorganisation consultation.
Pobl Group 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 Pobl Group 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 Pobl Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Placecube 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 Placecube 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 Placecube Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers offering discounted pricing to Community Groups and Associations of the Armed Forces Community

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.
Water resources licence application forms
Source: gov.uk (2025-11-24)

Use these forms to apply for a water resources licence.

Check the guidance on how to apply for an abstraction or impounding licence to find out which forms you need to fill in (https://www.gov.uk/guidance/water-management-apply-for-a-water-abstraction-or-impoundment-licence).

Read the relevant guidance notes for each application form to help you fill it in correctly.

If you want advice before you apply you can use the Environment Agency’s pre-application advice service (https://www.gov.uk/guidance/get-advice-before-you-apply-for-a-water-abstraction-or-impounding-licence).

There are different forms for:
- changing a water resources licence (https://www.gov.uk/guidance/change-a-water-abstraction-or-impoundment-licence)
- renewing an abstraction licence (https://www.gov.uk/guidance/apply-to-renew-a-water-abstraction-licence)
- open loop heat pump systems: permits, consents and licences (https://www.gov.uk/guidance/open-loop-heat-pump-systems-permits-consents-and-licences)
- hydropower schemes (https://www.gov.uk/guidance/new-hydropower-scheme-apply-to-build-one#apply-for-licences-consents-and-approvals)
Mr J Callaghan v Midlothian Council: 4118455/2014
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Mr J Callaghan v Midlothian Council: 4118455/2014 - Strike Out (https://assets.publishing.service.gov.uk/media/67dbe2cb0f38d929e57ee306/Mr_J_Callaghan_v_Midlothian_Council_-_4118455.2014_-_Judgment.pdf).
KW v The Secretary of State for Work and Pensions (PIP): [2025] UKUT 267 (AAC)
Source: gov.uk (2025-09-02)

Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 22 June 2025.

Read the full decision in UA-xx-xxxx-xxxx-PIP (https://assets.publishing.service.gov.uk/media/68b6f4cfd723ba6f74dba8f2/UA-xx-xxxx-xxxx-PIP_.pdf).

Judicial Summary

The First-tier Tribunal made a number of errors of law in assessing the claimant’s entitlement to Personal Independence Payment. The claimant has diagnoses of autistic spectrum disorder and schizotypal personality disorder and also experiences hyperacusis (noise sensitivity). The Tribunal failed to consider whether the claimant’s use of ear plugs to reduce noise when cooking, washing and bathing constituted an ‘aid’ and also failed to consider whether he was able to carry out those activities to an acceptable standard for the purposes of reg 4(2A) given his evidence as to pain experienced when undertaking those activities as a result of noise. The Tribunal also erred in law in discounting the claimant’s evidence as to his difficulties in engaging with others face-to-face and planning and following journeys on the basis that he had no diagnosed mental health condition, without explaining why it did not accept that his difficulties were a result of his diagnoses of autism and schizotypal personality disorder.
Positive Waste Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Positive Waste Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
NG22 8ER, Mike Meade: environmental permit application advertisement - EPR/LB3642KA/A001
Source: gov.uk (2025-12-10)

View the application submitted by Mike Meade for Blue Gables, Beck Lane, Farnsfield,
Newark, NG22 8ER.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)