theodi/ndl-core-corpus huggingface dataset:
Palladium International 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 Palladium International 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 Palladium International 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
- 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.
Mr S Damodaran v Do & Co Event & Airline Catering Ltd: 3300859/2021
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Mr S Damodaran v Do & Co Event & Airline Catering Ltd: 3300859/2021 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6784f61ef0528401055d230a/Mr_S_Damodaran_v_Do___Co_Event___Airline_Catering_Ltd-3300859_2021-Judgment.pdf).
Energy Trends and Prices statistical release: 27 February 2025
Source: gov.uk (2025-02-27)

The latest provisional monthly energy production, trade, consumption and prices statistics produced by the Department for Energy Security and Net Zero.

Energy production, trade and consumption statistics are provided in total and by fuel (coal, oil, gas and electricity). Energy price statistics cover domestic price indices, prices of road fuels and petroleum products and comparisons of international road fuel prices.

For enquiries about these statistics, contact:
- energy production, trade and consumption - xxx@xxx.xx (mailto:xxx@xxx.xx)
- energy prices - xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr D Smith v Surrey County Council: 2304617/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr D Smith v Surrey County Council: 2304617/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6914a09feba5bda2026fc866/Mr_D_Smith_v_Surrey_County_Council_Judgment_2__2304617-2024.pdf).
P Dawkins v Active Tagging Ltd: 6008945/2024
Source: gov.uk (2025-06-04)

Employment Tribunal decision.

Read the full decision in P Dawkins v Active Tagging Ltd: 6008945/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68382b229c65cc8cdbae64f6/Pauline_Dawkins_v_Active_Tagging_Ltd_-Final_6008945.2024.pdf).
Ms Soares v Kasha Services UK Ltd: 6003203/2025
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Ms Soares v Kasha Services UK Ltd: 6003203/2025 - Judgment (https://assets.publishing.service.gov.uk/media/693180b8375aee4a15ee8bed/Ms._Soares_v_Kasha_Services_UK_Limited_6003203-2025_Judgment.pdf).
Reharmonise 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 Reharmonise 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 Reharmonise 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK Political Director Christian Turner Concludes Visit to Lebanon
Source: gov.uk (2025-10-08)

Turner’s visit focused on assessing the current situation in south Lebanon and how the UK can best support UNIFIL through the upcoming transition period.

Dr Christian Turner, recently appointed as the UK’s next Ambassador and Permanent Representative to the United Nations in New York, concluded a two-day visit to Lebanon. This is part of his regional engagement ahead of assuming his new role in January.

During his visit, Dr Turner held meetings with Prime Minister Nawaf Salam and Foreign Minister Youssef Rajji. He also met UN Deputy Special Coordinator, Resident Coordinator and Humanitarian Coordinator Imran Riza where they discussed the importance of support from the UN and its member states for the security and stability of Lebanon.

In Naqoura he met with the United Nations Interim Force in Lebanon (UNIFIL) Force Commander General Diodato Abagnara, UNIFIL Deputy Head of Mission and the Director of Division for Political and Civil Affairs Hervé Lecoq, and UNIFIL Chief of Staff Major General Paul Sanzey. He also met with UNTSO Observer Group Lebanon.

Turner’s visit to Naqoura focused on assessing the current situation in south Lebanon and how the United Kingdom can best support UNIFIL through the upcoming transition period.

At the end of his visit, Dr Turner said:

I’ve been in Lebanon today to meet with the Government of Lebanon, UNFIL and other UN agencies to discuss how the UK can best continue our support for the Lebanese people.

As the UNIFIL mandate comes to an end, the UK will continue to work with these partners to make sure there is a responsible and orderly transition.

That means continuing our partnership with the Lebanese Armed Forces and strengthening their presence in southern Lebanon, as Lebanon’s sole legitimate defender.
Exeter Rugby Club 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 Exeter Rugby Club 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 Exeter Rugby Club 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Offering unpaid leave for annual training commitments.

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.
Report on the proposed Scottish Investment Zones subsidy scheme by Ministry of Housing, Communities and Local Government
Source: gov.uk (2025-08-18)

The Subsidy Advice Unit (SAU) has published a report providing advice to UK Ministry of Housing, Communities and Local Government (MHCLG) concerning its proposed Scottish Investment Zones subsidy scheme.

The SAU has published a report providing advice to UK Ministry of Housing Communities and Local Government (MHCLG) concerning its proposed Scottish Investment Zones subsidy scheme.

The report includes the SAU’s evaluation of MHCLG’s Assessment of Compliance of its proposed scheme with the requirements set out in the Subsidy Control Act 2022.

For more information visit the Referral of the proposed Scottish Investment Zones subsidy scheme by Ministry of Housing, Communities and Local Government page (https://www.gov.uk/cma-cases/referral-of-the-proposed-scottish-investment-zones-subsidy-scheme-by-ministry-of-housing-communities-and-local-government).
NMWM02030 - Roles and responsibilities: HM Revenue & Customs
Source: gov.uk (2025-10-16)


Relevant legislation

The legislation that applies to this page is as follows:
- National Minimum Wage Act 1998, sections 13
General

HM Revenue & Customs polices and enforces the National Minimum Wage.

The Secretary of State for Business and Trade has responsibility for appointing officers to carry out the functions required by the National Minimum Wage Act 1998. In September 1998 the Department of Trade and Industry (now the Department for Business and Trade (NMWM02020 (https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm02020))) announced that Inland Revenue would be responsible for policing and enforcing the National Minimum Wage. This role transferred to HM Revenue & Customs on 18 April 2005.

The then Department of Trade and Industry recommended an organisational structure that could:
- react to specific enquires and complaints, and
- undertake a programme of proactive visits to employers.
To achieve this HM Revenue & Customs has the following specialist teams (NMWM02040 (https://www.gov.uk/hmrc-internal-manuals/national-minimum-wage-manual/nmwm02040)) to handle enquiries and complaints, and to investigate non-compliance with National Minimum Wage legislation:
- NMW Risk Profiling Team
- NMW Compliance Teams
HM Revenue & Customs provides selected information about National Minimum Wage in external guidance and on its website.
Universal Periodic Review 48: UK Statement on Madagascar
Source: gov.uk (2025-01-29)

UK Statement at Madagascar's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you, Mr Vice President,

The United Kingdom thanks Madagascar for setting out its efforts to protect human rights. We urge the government to implement the new code of work, and to provide clarification that the work code also covers child labour.

We urge the government to ensure that all children have access to free primary and secondary education and to strengthen children’s rights and fair living conditions.

We recommend:

Improve the quality and accessibility of services in health centres by applying free primary care, eradicating discrimination against the poor, lowering the price of medicine, and increasing the number of hospitals, health centres and health staff working in childcare.

Implement a registration and identification process of children who are effectively homeless and to strengthen existing laws to protect them from further exploitation.

Strengthen women’s economic empowerment and strengthen support for victims of sexual abuse.

Thank you.
Mr J Vowles v Bibby Energy Solutions: 2401928/2025
Source: gov.uk (2025-12-04)

Employment Tribunal decision.

Read the full decision in Mr J Vowles v Bibby Energy Solutions: 2401928/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6930492b5b5198836f303fe0/2401928.2025_J_Vowles_v_Bibby_Energy_Solutions_Judgment.pdf).
Fuel poverty detailed tables 2025 (2024 data)
Source: gov.uk (2025-03-27)

Fuel poverty detailed tables under the Low Income Low Energy Efficiency (LILEE) indicator (2024 data).

2024 fuel poverty detailed tables under the Low Income Low Energy Efficiency (LILEE) indicator.

Contact us

If you have questions about these statistics, please email: xxx@xxx.xx (mailto:xxx@xxx.xx).
Terrestres Servo Coronas
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 Terrestres Servo Coronas 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 Terrestres Servo Coronas 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
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.
Gerrards of Swinton
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 Gerrards of Swinton 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 Gerrards of Swinton 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.
Mr N Mustafa v JD Sports Fashion plc: 2411733/2023
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mr N Mustafa v JD Sports Fashion plc: 2411733/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6798dff4cfd3deafa04fdf64/Mr_N_Mustafa_v_JD_Sports_Fashion_PLC_-_2411733_2023_-_Judgment.pdf).
Apply for first vehicle tax and registration of a new motor vehicle (V55/4)
Source: gov.uk (2025-05-15)

You should use form V55/4 to register a new vehicle.

Use the V55/4 to register a vehicle that has never been registered before.

Use the V355/4 for guidance in filling out the form. This guide deals with the common types of vehicle, for example imported vehicles and kit cars, that have never been registered before.
QVSR
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 QVSR 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 QVSR 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
- 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.
Man who threatened rape and murder against air steward has sentence increased
Source: gov.uk (2025-11-11)

A man who threatened an air steward with rape and murder on an international flight had his sentence increased after Law Officers intervened.

Salman Iftikhar (38), from Iver, Buckinghamshire, had his sentence increased by three years after his case was referred by the Law Officers to the Court of Appeal under the Unduly Lenient Sentence scheme.

The court heard that on 7 February 2023, Iftikhar was travelling with his family on a flight from London to Lahore, Pakistan.

Iftikhar was intoxicated when he was asked to return to his seat by a member of cabin crew after he took ice with his hands.

In response, Iftikhar targeted the lead member of the cabin crew. He swore at the air steward and racially abused her before threatening she would be raped and killed in her hotel room in Pakistan.

Iftikhar continued the tirade throughout the eight-hour flight and also abused other members of cabin crew, threatening that the hotel they were staying in would be blown up.

The abuse was so serious, cabin crew discussed diverting the plane to Turkey.

In a personal statement, the victim said she remains ‘haunted and traumatised’ by the threats Iftikhar made against her and how she had to take 14 months off work.

Iftikhar originally entered not guilty pleas but changed his plea to guilty days before the trial was to begin.

The Solicitor General Rt Hon Ellie Reeves MP said:

Salman Iftikhar made horrific threats of rape and violence against an air steward who was simply doing her job. His tirade of hate and abuse caused distress and anguish for the whole flight, and all of our thoughts today should be with the cabin crew and passengers who suffered from Iftikhar’s vile behaviour.”

Law Officers referred Iftikhar’s sentence to the Court of Appeal after several requests to review the case from members of the public. I hope this brings comfort and a sense of justice to those impacted, and underlines that our criminal justice system works for victims and vulnerable people.

On 1 August 2025, Salman Iftikhar received a 15-month sentence at Isleworth Crown Court for one count of threats to kill and one count of racially aggravated intentional harassment.

On 11 November 2025, his sentence was increased to four years and three months following a referral under the Unduly Lenient Sentence scheme.
BIM43115 - Specific deductions: crime (expenditure involving): criminal payments - scope
Source: gov.uk (2025-05-14)


S55 Income Tax (Trading and Other Income) Act 2005, S1304 Corporation Tax Act 2009

As described at BIM43101 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim43101), no deduction is allowed for payments the making of which constitutes a criminal offence, whether within or outside the UK. The disallowance therefore clearly applies to payments that by explicit operation of law are criminal acts. Thus, for example, a payment by a trader that is within the Terrorism Act 2000 (see BIM43120 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim43120)) is caught.

Further examples of payments which could be disallowed are:
- payment for stolen goods knowing them to be stolen is often the criminal offence of handling;
- payments which form part of a scheme to evade VAT and are therefore part of the offence of the fraudulent evasion of VAT under S72(1) Value Added Tax Act 1994.
This list is far from exhaustive. You should seek advice from Business Profits if you are considering the treatment of a payment which is linked to a course of conduct which is admitted to be criminal, or you suspect amounts to a crime, and the payment could be a component of that crime although the offence is not clearly the making of the payment itself.

More information is given in BIM43120 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim43120) onwards about areas of non-tax law which involve payments that are criminal acts. The aim is to give you some general background. The criminal law is clearly a complex subject in its own right. If you require advice on a specific case refer to Business Profits.
Ms J Fernandes v Independent Office for Police Conduct and Ms K Souter: 3201051/2023
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Ms J Fernandes v Independent Office for Police Conduct and Ms K Souter: 3201051/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/65322877e839fd000d86723b/Ms_J_Fernandes_-v-_Independent_Office_for_Police_Conduct___Ms_K_Souter_-_3201051_2023_-_Prelim_Judgment.pdf).

Read the full decision in Ms J Fernandes v Independent Office for Police Conduct and Ms K Souter: 3201051/2023 - Reasons (https://assets.publishing.service.gov.uk/media/688b3bf27b28774ca0437ef5/J_Fernandes_v_Independent_Office_for_Police_Conduct___Kate_Souter_-_3201051_2023_-_Reasons.pdf).
Synergy Asset 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 Synergy Asset 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 Synergy Asset 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
- 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.
Late payments research
Source: gov.uk (2025-07-29)

A collection of research papers looking at how late payments affect businesses.

The research papers consider:
- what causes late payments between businesses, and how this affects payment performance and practices across businesses of different sectors and sizes – supported by a quantitative survey and interview case studies
- the total economic cost of late payments and their impact on the UK economy – supported by a quantitative survey and econometric analysis of secondary data sources
Mr P Zeifertas v VKVP Haulage Ltd (in voluntary liquidation): 3305667/2024
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Mr P Zeifertas v VKVP Haulage Ltd (in voluntary liquidation): 3305667/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/685e5a6b61d68e6ee1a92ae7/Mr_P_Zeifertas_v_VKVP_HAULAGE_LIMITED__in_voluntary_liquidation___3305667.2024__Strike_Out_Judgment.pdf).
Roadside facilities signing for motorists in England
Source: gov.uk (2025-10-22)

Sign­ing arrange­ments for motor­way ser­vice areas (MSAs) and other road­side facil­i­ties on major roads in Eng­land.

This guide includ­es details on sign design, erec­tion, main­te­nance and funding on the strate­gic road net­work (major roads and trunk roads) in England.

It should always be read in conjunction with the current Traffic Sign Regulations and General Directions (TSRGD) (http://www.legislation.gov.uk/all?title=Traffic%20Signs%20Regulations%20and%20General%20Directions) and Traffic Signs Manual (TSM) (https://www.gov.uk/government/publications/traffic-signs-manual) which provide detailed guidance on the design and use of traffic signs.

Always refer to the latest TSRGD, amendments and Department for Transport working drawings (https://www.gov.uk/government/collections/traffic-signs-signals-and-road-markings#traffic-signs-images-and-drawings).
Mr S Ali v Jamiyat Tabligh-ul-Islam:  6001363/2023
Source: gov.uk (2025-05-12)

Employment Tribunal decision.

Read the full decision in Mr S Ali v Jamiyat Tabligh-ul-Islam: 6001363/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/66d19249bdecebe01a18339c/Mr_Shahid_Ali_v_Jamiyat_Tabligh-ul-Islam_-_6001363.2023_-_Reserved_Judgment.pdf).

Read the full decision in Mr S Ali v Jamiyat Tabligh-ul-Islam: 6001363/2023 - Remedy (https://assets.publishing.service.gov.uk/media/673343cbbfc4a11a0612203f/Mufti_A_Ali_v_Jamiyat_Tabligh-ul-Islam_-Remedy_6001363.2023.pdf).

Read the full decision in Mr S Ali v Jamiyat Tabligh-ul-Islam: 6001363/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/681e0dd6ced319d02c906091/Mr_S_Ali_v_Jamiyat_Tabligh-ul-Islam_6001363.2023.pdf).
Mr A Szilovics v PH Norwich Ltd, RNT UK Ltd: 3307428/2023
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Mr A Szilovics v PH Norwich Ltd, RNT UK Ltd: 3307428/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6814e62f3c3bba3526f03b8c/Mr_A_Szilovics_v_PH_Norwich_Ltd__RNT_UK_Ltd_3307428.2023_Strike_Out_Judgment.pdf).
Two rapists have their sentences increased after Solicitor General intervenes
Source: gov.uk (2025-04-09)

Two rapists have had their sentences increased by the Court of Appeal after their cases were referred by the Solicitor General Lucy Rigby KC MP.

The Solicitor General has secured sentence increases in two separate cases where the offenders committed sexual abuse.

In the first case, Paul Watson, 45, from Chorley, over a four-month period between January and April 2024, coerced and controlled a woman, and carried out multiple rapes.

The court heard that the victim submitted to the offender because she was terrified for her own safety.

In a separate case, Anthony McNamara, 46, from County Durham, groomed and repeatedly raped a young person for several years. The offending began when the victim was 12.

Following his arrest by the police in May 2024, McNamara was told not to contact the victim. However, he breached his bail conditions and continued to groom and engage in sexual activity with the victim.

The Solicitor General Lucy Rigby KC MP said:

I am sickened to read about these rapists’ crimes, who both repeatedly preyed on their victims and inflicted terror upon them.

I am glad that the court has rightly decided to increase both of these sentences, and my thoughts today are with the victims who suffered unimaginable abuse.

On 3 April 2025, Watson’s 17-year sentence was quashed, and the court imposed a sentence of life imprisonment, following the Solicitor General’s decision to refer it to the Court of Appeal under the Unduly Lenient Sentence Scheme.

On 3 April 2025, Anthony McNamara’s 13-year sentence was substituted for a total sentence of 23 years, comprising of 18 years custodial term and a 5-year extended license.
CAPI09100 - Risk analysis: identification of CAP risks
Source: gov.uk (2025-11-24)


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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Mr C Filipoiu v Lifeways Community Care Ltd: 3312324/2023
Source: gov.uk (2025-10-09)

Employment Tribunal decision.

Read the full decision in Mr C Filipoiu v Lifeways Community Care Ltd: 3312324/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/687f71db76595a511a8a7443/Mr_C_Filipoiu_v_Lifeways_Community_Care_Ltd_3312324_2023_FMH_Judgment.pdf).

Read the full decision in Mr C Filipoiu v Lifeways Community Care Ltd: 3312324/2023 - Costs (https://assets.publishing.service.gov.uk/media/68e6654349e17d00a56fff2e/Mr_C_Filipoiu_v_Lifeways_Community_Care_Ltd_3312324_2023_Costs_Judgment.pdf).
Cross-government Pharmaceuticals in the Environment Group Roadmap
Source: gov.uk (2025-07-21)

The Pharmaceuticals in the Environment Group (PiE) have set out a roadmap of activities to address the levels of fipronil and imidacloprid detected in UK waterways.

The cross-government Pharmaceuticals in the Environment (PiE) Group (“The Group”) have set out a roadmap of activities to address the levels of fipronil and imidacloprid detected in UK waterways.

The workstreams focus on authorised topical parasiticide products (spot on and collars) for cats and dogs. Activities, research and learnings could be extended to other veterinary medicines, as appropriate.
MOD business appointment rules: applications completed from April to June 2025
Source: gov.uk (2025-09-25)

Summary of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

Transparency information about outside appointments or employment taken up by former members of MOD at SCS 1 and SCS 2 level and equivalents (including special advisers of equivalent standing), and which fall within the scope of the business appointment rules (https://www.gov.uk/government/publications/business-appointment-rules-for-crown-servants) contained in the civil service management code (https://www.gov.uk/government/publications/civil-servants-terms-and-conditions).
M Hejmanowska v Fastmove Lettings Ltd: 6021009/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in M Hejmanowska v Fastmove Lettings Ltd: 6021009/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/684304374d039a010411f085/M_Hejmanowska_v_Fastmove_Lettings_Ltd_6021009_2024.pdf).

Read the full decision in M Hejmanowska v Fastmove Lettings Ltd: 6021009/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68d50c1730734bac9ba0fc9b/M_Hejmanowska_v_Fastmove_Lettings_Limited_-_6021009_2024_-_Judgment.pdf).
Mr P Clark and Others v Amey Services Ltd and Sapphire Utility Services Ltd: 3323646/2016 and Others
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mr P Clark and Others v Amey Services Ltd and Sapphire Utility Services Ltd: 3323646/2016 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/680b730956bc2cfe7f7f5b94/Mr_P_Clark___Others_v_Amey_Services_Limited___Others___-__3323646-2016___Others___-_Judgment.pdf).
Proposed Statement of Strategic Priorities for telecommunications, the management of radio spectrum, and postal services
Source: gov.uk (2025-07-21)

We are seeking views on the proposed Statement of Strategic Priorities for telecommunications, the management of radio spectrum, and postal services.

This consultation is seeking views on the government’s strategic priorities and desired outcomes for fixed and mobile digital infrastructure, the management of radio spectrum, telecoms consumers, telecoms security and resilience, and postal services.

These are set out in the proposed Statement of Strategic Priorities for telecommunications, the management of radio spectrum, and postal services.

We welcome responses from interested individuals and organisations from across the UK.

We recommend that you read the full consultation document before completing your response. Following this consultation, we will carefully consider views and evidence, which will inform our response.

Read our consultation privacy notice (https://www.gov.uk/government/publications/dsit-consultations-privacy-notice).
Diagnostic imaging dataset for December 2024
Source: gov.uk (2025-05-08)

A central collection of detailed information about diagnostic imaging tests carried out on NHS patients in England.

The Diagnostic Imaging Dataset (DID) is a central collection of detailed information about diagnostic imaging tests carried out on NHS patients, extracted from local Radiology Information Systems (RISs) and submitted monthly.

The DID captures information about referral source and patient type, details of the test (type of test and body site), demographic information such as GP registered practice, patient postcode, ethnicity, gender and date of birth, plus items about waiting times for each diagnostic imaging event, from time of test request through to time of reporting. Data are collected at patient level and reported here in summary form.

Official statistics are produced impartially and free from any political influence.
English Martyrs Catholic School and Sixth Form College: 30 July 2025
Source: gov.uk (2025-07-29)

The schools adjudicator’s admission objection decision about English Martyrs Catholic School and Sixth Form College.

Decision reference: ADA4465

Type of decision: objection to admission arrangements – upheld

School type: academy

School phase: secondary

Local authority: Hartlepool Borough Council

Admission authority: academy trust
Freight Force
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 Freight Force 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 Freight Force 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.
Mr K Vouzon v Transport UK London Bus Ltd: 2300531/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr K Vouzon v Transport UK London Bus Ltd: 2300531/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/678f6d2dee8326de1d8e9d71/K_Vouzon_v_Transport_UK_London_Bus_Limited._2300531-2023._Reserved_Judgment_13-01-25.pdf).

Read the full decision in Mr K Vouzon v Transport UK London Bus Ltd: 2300531/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/67af3b856e6c8d18118ace01/Mr_K_Vouzon_v_Transport_UK_London_Bus_Limited_2300531-2023_reconsideration_13-02-23.pdf).