theodi/ndl-core-corpus huggingface dataset:
Rexon Consulting 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 Rexon Consulting 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 Rexon Consulting 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.
Miss S Saville v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305199/2023
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in Miss S Saville v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305199/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67d824251d56337f06b11f64/Miss_S_Saville_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_3305199-2023__-_Judgment.pdf).
First and Second Floor Flat, 263 Glyn Road, London, E5 0JP: LON/00AM/LSC/2025/0632
Source: gov.uk (2025-08-22)

Residential Property Tribunal decision on Judge I Mohabir on 16 July 2025

Read the full decision in First and Second Floor Flat, 263 Glyn Road, London, E5 0JP: LON/00AM/LSC/2025/0632 (https://assets.publishing.service.gov.uk/media/6877b1002bad77c3dae4dcb2/250716_Decision_in_1st_and_2nd_Floor_Flat__263_Glyn_Road__E5_0JP.pdf)
tbi Scanlans
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 tbi Scanlans 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 tbi Scanlans 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
- 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.
L Jeffries v St Nicholas-At-Wade CE Primary School and Kent County Council: 2307045/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in L Jeffries v St Nicholas-At-Wade CE Primary School and Kent County Council: 2307045/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68bffcd1d65a1a2a5172a877/L_Jeffries_v_St_Nicholas-At-Wade_CE_Primary_School_and_Kent_County_Council_2307045-2020_so_jud_pub.pdf).
D Dejevs v Jenkins Stone Company Ltd: 6017656/2024
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in D Dejevs v Jenkins Stone Company Ltd: 6017656/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/686e5060fe1a249e937cbe8f/D_Dejevs_-vs-_Jenkins_Stone_Company_Limited_-_6017656.2024_-_Judgment.pdf).
D R V N Automotive Group
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 D R V N Automotive Group 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 D R V N Automotive Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr David Fong v David Montgomery, Michael Cordiner, and Eunice Low (t/a Raemoir Trout Fishery): [2025] EAT 31
Source: gov.uk (2025-03-12)

Employment Appeal Tribunal Judgment of Judge Clarke on 11 March 2025.

Read the full judgment in Mr David Fong v David Montgomery, Michael Cordiner, and Eunice Low (ta Raemoir Trout Fishery): [2025] EAT 31 (https://assets.publishing.service.gov.uk/media/67d14e167b287a911577a003/Mr_David_Fong_v_David_Montgomery__Michael_Cordiner__and_Eunice_Low__ta_Raemoir_Trout_Fishery___2025__EAT_31.pdf),
Home Office annual report and accounts: 2024 to 2025
Source: gov.uk (2025-08-01)

A review of the Home Office's vision and priorities for the year ending March 2025.

The annual accounts provide a financial and narrative summary of the activities of the Home Office from 1 April 2024 to 31 March 2025.

Accompanying the report are the core data tables.

We are aware that some of these publications may have accessibility issues. We are reviewing it so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
Value for Money (VfM) study on the governance and budgeting arrangements for mega projects
Source: gov.uk (2025-06-25)

The conclusions of the study conducted by the Office for Value for Money
(OVfM) on the governance and budgeting arrangements for mega projects

This paper sets out the conclusions of the study conducted by the Office for Value for Money (OVfM), working in partnership with relevant government departments, on the governance and budgeting arrangements of mega projects. It includes the new bespoke approach to funding and governance that will be implemented for current and future mega projects.
Mr K Watts v Royal Mail Group Ltd: 3302469/2024
Source: gov.uk (2025-07-25)

Employment Tribunal decision.

Read the full decision in Mr K Watts v Royal Mail Group Ltd: 3302469/2024 - Judgment (https://assets.publishing.service.gov.uk/media/687f74ed77a3acd9f4d0e1dd/Mr_K_Watts_v_Royal_Mail_Group_Ltd_3302469_2024_FMH_Judgment.pdf).
Product Safety Report: EKXBike Electric Off-Road Bicycle X-21 (2509-0089)
Source: gov.uk (2025-10-10)

Product Safety Report for EKXBike Electric Off-Road Bicycle X-21 presenting a risk of fire.

Summary

Product: EKXBike Electric Off-Road Bicycle X-21

Hazard: The product presents a serious risk of fire as there is no evidence that it has been assessed using relevant UK conformity assessment procedures as a valid Declaration of Conformity was not supplied.

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

Product information

Hazard

The product presents a serious risk of fire as there is no evidence that it has been assessed using relevant UK conformity assessment procedures as a valid Declaration of Conformity was not supplied. In the absence of evidence to demonstrate the conformity of the product, it may be possible for it to overheat and catch fire. Improvements are also required to the product markings, instructions, and labelling.

This product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2509-0089

Notified by: Local Authority Trading Standards
Austin, Davis & Son 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 Austin, Davis & Son 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 Austin, Davis & Son Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Cobra Fire and Security 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 Cobra Fire and Security 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 Cobra Fire and Security 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
- 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.
Bilsby Canine Hydrotherapy 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 Bilsby Canine Hydrotherapy 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 Bilsby Canine Hydrotherapy 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Support of Service Animals: offering support for those currently in service or veterans that have been rehomed.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr Sengelow v D M Oliver and Caravan Hire Ltd: 1405861/2023
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in Mr Sengelow v D M Oliver and Caravan Hire Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/667d1dd497ea0c79abfe4cda/Mr_Sengelow_V_1__Darren_Mark_Oliver_and_2__CaravanHire_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Mr Sengelow v D M Oliver and Caravan Hire Ltd: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/6811e011bb145081834d62ac/Mr_Sengelow_-vs-__1__Darren_Mark_Oliver_and__2__CaravanHire_Limited_-_xx-xxxx-xxxx_-_Reconsideration.pdf).
Mr P A O’Brien v Macdonald Hotels (Management) Ltd: 2401334/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mr P A O’Brien v Macdonald Hotels (Management) Ltd: 2401334/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6899a80c3080e72710b2e322/Mr_P_A_O_Brien_v_Macdonald_Hotels__Management__Limited_-_2401334_2024_-_Judgment.pdf).
Sector-based work academy programme: employer guide
Source: gov.uk (2025-10-09)

How Jobcentre Plus can help employers fill their vacancies more efficiently through sector-based work academies.

The sector-based work academy programme is designed to help meet employers’ immediate and future recruitment needs as well as to recruit a workforce with the right skills to sustain and grow their business.

A sector-based work academy can last up to 6 weeks and has 3 main components:
- pre-employment training – relevant to the needs of the business and sector
- a work experience placement – of great benefit to both the individual and a business
- a guaranteed job interview
Sector-based work academies are available in Scotland funded through the Scottish government or other partner organisations. Similar support is available through the Welsh government’s ‘Employability Skills Programme’ for claimants in Wales.
Mr A Matthews v Normantons Catering Technicians Ltd: 2402742/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr A Matthews v Normantons Catering Technicians Ltd: 2402742/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6908a94214e0c1d978417558/Mr_A_Mathews_v_Normantons_Catering_Technicians_Ltd_2402742-2024.pdf).
Social care surveys: guidance for providers
Source: gov.uk (2025-02-04)

Guidance for social care providers about distributing the 2025 annual surveys and a promotional poster that they can use.

Annual surveys are Ofsted’s chance to hear what children and young people, parents, staff, social workers and other professionals say about children’s homes, adoption agencies, fostering services and residential family centres.

Providers send out links to the surveys on Ofsted’s behalf: the guidance explains how this works.

Providers can add the name of their service to the poster and use it to promote the online surveys.

We publish a report each year summarising the survey results (https://www.gov.uk/government/collections/social-care-questionnaires-what-children-and-young-people-told-ofsted).
TTM06105 - Relevant shipping profits: Non qualifying secondary activities
Source: gov.uk (2025-12-05)


Activities that are not listed in the regulations and which are not core qualifying activities will be outside the tonnage tax ring-fence. It is not possible to provide an exhaustive list, but some examples are given below:

i) The operation of a port or harbour. In small ports where the port and a qualifying wharf/terminal are effectively one and the same, the non-qualifying element should be determined on a just and reasonable basis.

ii) The processing of goods and materials whether on-board, on the quayside or elsewhere, other than consolidation and breaking of cargo under the regulations. The protection and maintenance of cargo (such as refrigeration or the maintenance of any ripening fruit) will not be regarded as processing.

iii) The storage of cargo beyond what is immediately necessary whilst awaiting loading onto ships or onward transportation. For example, a warehousing or cold storage trade will not be within tonnage tax.

iv) The hire of containers to customers for use otherwise than for cargoes booked by the tonnage tax company for transit by sea.

v) Dealing or speculation in shipping futures or other shipping related financial instruments such as bunkers, not wholly entered into to hedge the company’s tonnage tax trade.

vii) Sales where orders are taken on-board for goods to be subsequently delivered to an address provided by the customer or where the goods are not of a customary type for cruise or ferry passengers to purchase.

viii) Operations that would fall to be treated as a separate trade under normal tax principles. For example, it is accepted the buying and selling ships can be, in certain limited circumstances, part of the normal operation of ships and is a core qualifying activity. However, where the buying and selling takes place to such an extent that the trade effectively becomes one of ship-dealing rather than ship operation, then it would fall outside tonnage tax. Further, any ship or ship contract that is disposed of, by any means, may not be a qualifying activity if the ship is never actually brought into use by the company for any of the activities in FA00/SCH22/PARA19 (1)(a) to (1)(d).
Power to detain dangerous standard determinate sentence prisoners: Policy Framework
Source: gov.uk (2025-10-15)

Rules and guidance for HMPPS staff on the Power to Detain Dangerous Prisoners Serving a Standard Determinate Sentence.

This Policy Framework sets out duties, rules and general guidance on the new provision set out in section 132 of the Police, Crime, Sentencing and Courts (PCSC) Act 2022. This provision enables the Secretary of State for Justice to refer certain Standard Determinate Sentence prisoners to the Parole Board instead of automatically releasing them at their Conditional Release Date. Prisoners must meet both the legal and the policy thresholds to be eligible for consideration under this policy, which includes a dangerousness test and a public interest test.
Revivify Renovations Ltd v M R Ahmed: 3311563/2023
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Revivify Renovations Ltd v M R Ahmed: 3311563/2023 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6863fc47354985706f111bd0/Revivify_Renovations_Limited_v_Mohammed_Rauf_Ahmed-_3311563-2023-_Consent_Judgment.pdf).
Mr C Sabau v RH45 HR Ltd: 2202094/2024
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mr C Sabau v RH45 HR Ltd: 2202094/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68274fd996a230471ac7e740/Mr_Cosmin_Sabau_v_RH45_HR_Limited_-_2202094-2024.pdf).

Read the full decision in Mr C Sabau v RH45 HR Ltd: 2202094/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68625a3cb466cce1bb1219e0/Mr_Cosmin_Sabau_v_RH45_HR_Limited_-_2202094_2024_-_Judgment_with_Reasons.pdf).
Tom Clark
Source: gov.uk (2025-09-29)

Tom Clark is a journalist, with a special interest in poverty, inequality and social security. He is a Contributing Editor at Prospect, a magazine he previously ran, and Principal Editor at the Resolution Foundation, where he helped distil over 80 papers into the 2023 report Ending Stagnation. Tom has previously worked at the Guardian, eventually becoming its chief leader writer, the Joseph Rowntree Foundation, the Institute for Fiscal Studies and in two Whitehall departments. He has written and edited books, including Broke: Fixing Britain’s Poverty Crisis.

Tom Clark is a journalist, with a special interest in poverty, inequality and social security. He is a Contributing Editor at Prospect, a magazine he previously ran, and Principal Editor at the Resolution Foundation, where he helped distil over 80 papers into the 2023 report Ending Stagnation.

Tom has previously worked at the Guardian, eventually becoming its chief leader writer, the Joseph Rowntree Foundation, the Institute for Fiscal Studies and in two Whitehall departments. He has written and edited books, including Broke: Fixing Britain’s Poverty Crisis.
J Jones v Swindon Borough Council: 6003262/2024
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in J Jones v Swindon Borough Council: 6003262/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686294c708bf2f5376121a24/Jana_Jones_-vs-_Swindon_Borough_Council_-_6003262.2024_-_Judgment.pdf).

Read the full decision in J Jones v Swindon Borough Council: 6003262/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68a2e1081fedc616bb133aa7/Jana_Jones_-vs-_Swindon_Borough_Council_-_Reconsideration.pdf).
Mrs T Craigie v Salisbury Support 4 Autism Ltd: 3311691/2023
Source: gov.uk (2025-08-08)

Employment Tribunal decision.

Read the full decision in Mrs T Craigie v Salisbury Support 4 Autism Ltd: 3311691/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67c5acec16dc9038974dbd88/Mrs._Taylor_Craigie_-_v_-__Salisbury_Support_4_Autism_Ltd_-_3311691-2023_-_Reserved_Judgment.pdf).

Read the full decision in Mrs T Craigie v Salisbury Support 4 Autism Ltd: 3311691/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68922789a34b939141463f7f/Mrs._Taylor_Craigie__v_Salisbury_Support_4_Autism_Limited_3311691.2023_Reserved_Judgment.pdf).
South Holland District 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 South Holland District 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 South Holland District 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.
Arena UK 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 Arena UK 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 Arena UK Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Gameplan Financial Services LTD
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Gameplan Financial Services LTD recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- 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.
Employer skills survey 2024
Source: gov.uk (2025-11-27)

The employer skills survey 2024 conducted by the DfE in England, the Northern Ireland Executive, the Welsh Government and the Scottish Government.

The employer skills survey 2024, which covers England, Northern Ireland, Wales and Scotland, asked questions about:
- recruitment difficulties and skills lacking from applicants
- skills lacking from existing employees
- engagement with schemes to nurture the skills pipeline and apprenticeships
- the nature and scale of training, including employers’ monetary investment
- anticipated needs for skill development in the next 12 months
- engagement with artificial intelligence
Doing business in Ethiopia: guidance on exporting and business risks
Source: gov.uk (2025-01-23)

A guide for British businesses interested in developing their overseas trade and doing business in Ethiopia.

A detailed guide on doing business in and with Ethiopia. The guide contains information on:
- Ethiopia, including the economic and political environment
- trade between Ethiopia and the UK
- opportunities for UK businesses in Ethiopia
- the challenges of doing business in Ethiopia
- trading considerations and business etiquette
- security, organised crime and human rights
Mrs T Carter v Mr M Carter T/a Independent Ground Maintenance: 1304609/2023
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mrs T Carter v Mr M Carter T/a Independent Ground Maintenance: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68499d47a271ab34edd1df4d/Mrs_T_Carter_v_Mr_M_Carter_Trading_as_Independent_Ground_Maintenance_xx-xxxx-xxxx.pdf).
NE1 4LP, Veolia Energy & Utility Services UK Plc: environmental permit issued - EPR/NP3935LC/V004
Source: gov.uk (2025-01-16)

View the permit issued for Royal Victoria Infirmary Energy Centre, Newcastle upon Tyne under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit for:
- Operator name: Veolia Energy & Utility Services UK Plc
- Installation name: Royal Victoria Infirmary Energy Centre
- Permit number: EPR/NP3935LC/V004
Mr M Chagtai v GeneFirst Ltd: 3304971/2022
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr M Chagtai v GeneFirst Ltd: 3304971/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/68639f413464d9c0ad609d74/Mr_M_Chagtai_v_GeneFirst_Ltd_3304971_2022_FMH_Judgment.pdf).
Samworth Church Academy
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Samworth Church Academy recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Reservists
- UK Cadets
- 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.
MTT10230 - Scope: Excluded entities: Definitions of ‘qualifying service entity’ and ‘qualifying exempt income entity’
Source: gov.uk (2025-08-05)


The definitions of ‘qualifying service entity’ and ‘qualifying exempt income entity’ are set out in section 127 of Finance (No.2) Act 2023.

These definitions include criteria that requires the calculation of the percentage ownership interest held by excluded entities. See MTT17070 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt17070) for further guidance.

Qualifying service entity

An entity is a qualifying service entity if it is at least 95% owned by excluded entities, except for pension services entities, and either:
- the entity only carries out activities that are ancillary to the activities of its owners, or
- aside from any such ancillary activities, almost all of the entity’s activities consist of holding assets or investing funds for the benefit of its owners.
For the purposes of the activities test, the activities of a permanent establishment and its main entity are to be considered together.

For a permanent establishment, the 95% ownership test is considered to be met if its main entity meets the test.

Qualifying exempt income entity

An entity is a qualifying exempt income entity if it is:
- at least 85% owned by excluded entities, except for pension services entities, and
- almost all of the entity’s income consists of excluded dividends, excluded equity gains, or a combination thereof.
For the purposes of this test, the activities of a permanent establishment and its main entity are to be considered together.

For a permanent establishment, the 95% ownership test is considered to be met if its main entity meets the test.

Amendment in Finance Act 2025

Section 127 was amended by FA25. This amendment was made retrospective. This guidance page reflects the current version of the legislation.