theodi/ndl-core-corpus huggingface dataset:
Berriman Roofing and Construction 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 Berriman Roofing and Construction 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 Berriman Roofing and Construction Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
D Ghilase v Hirsch Properties Ltd: 6005161/2024
Source: gov.uk (2025-09-24)

Employment Tribunal decision.

Read the full decision in D Ghilase v Hirsch Properties Ltd: 6005161/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6863e2dd08bf2f5376121ace/Dobrin_Ghilase_v_Hirsch_Properties_Limited_-_6005161-2024.pdf).

Read the full decision in D Ghilase v Hirsch Properties Ltd: 6005161/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68d11148c908572e81248ad2/Dobrin_Ghilase_v_Hirsch_Properties_Limited_-_6005161-2024_-_Reasons.pdf).
N Okoma v Arcade OpCo Ltd: 2302160/2024
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in N Okoma v Arcade OpCo Ltd: 2302160/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6777dfbe194b629ff7af9435/N_Okoma_v_Arcade_OpCo_Ltd_2302160-2024_Judgment.pdf).
IHTM42958 - Employee benefit trusts: dispositions by close companies: dispositions allowable in computing profits for Corporation Tax
Source: gov.uk (2025-08-13)


Guidance on the general application of IHTA84/S12 is at IHTM04191 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04191). Broadly a disposition is not a transfer of value if the disposition is allowable for the purposes of calculating the transferor’s Corporation Tax (CT). The words ‘is allowable’ are in the present tense and can only be satisfied where the contribution to the EBT is allowable as a deduction against CT for the tax year in which the contribution is made.

A deduction in the CT accounts can be permanently disallowed by the following:
- capital expenditure disallowed by ICTA88/S74(1)(f) & CTA09/S53,
- expenditure not wholly and exclusively incurred under ICTA88/S74(1)(a) and CTA 09/S54.
If expenditure is not allowable for any of these reasons then IHTA84/S12 cannot apply.

However, the timing of a deduction can be deferred to a later period by the following:
- generally accepted accounting practice (UITF32) which capitalises contributions to an EBT by showing them as an asset on the company's balance sheet until and to the extent that the assets transferred to the intermediary vest unconditionally in identified beneficiaries
- expenditure subject to FA89/S43, the ‘Dextra’ decision (IHTM42959 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42959)), and
- from 27 November 2002 onwards, expenditure subject to FA03/Sch24 and CTA09/S1290(2) and (3). Under these provisions, where a qualifying benefit is provided from the EBT during or within nine months of the end of the accounting period in which the contribution was made, then a CT deduction is still allowed for the tax year in which the contribution was made and IHTA84/S12 can still apply. But if a qualifying benefit is provided later on it will be allowed as a CT deduction only in that later tax year. A qualifying benefit includes a payment of money or transfer of assets which gives rise to an employment income and NICs charge, and, following the introduction of ITEPA03/Pt7A, the taking of a relevant step on or after 6 April 2011.
So if a contribution to an EBT is not initially allowable as a CT deduction within the same tax year, it will be necessary to see whether or not a qualifying benefit is provided from the EBT within the nine month period so that the CT deduction is given. If a qualifying benefit is provided outside of this window, although there may be a CT deduction for a later year, IHTA84/S12 cannot apply.
Shredding electronic storage media containing confidential or sensitive material: RPS 309
Source: gov.uk (2025-01-24)

Environment Agency regulatory position on when you can store and shred electronic storage media containing confidential or sensitive material for data security and destruction only without an environmental permit.

This regulatory position statement (RPS) does not change your legal requirement to have an environmental permit for a waste operation when you store and shred electronic storage media (such as hard disk drives, solid state drives, memory sticks, circuit boards or similar items) containing confidential or sensitive material for the purposes of data security and destruction only.

However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in the RPS.

The regulatory position does not apply to any other legal requirements.
Consulting & Innovation Projects Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Consulting & Innovation Projects Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CG17572 - Indexation: disposals 4/85 to 3/88: claim for 31/3/82 value: indexation
Source: gov.uk (2025-08-15)


FA85/S68 (4)

Where an asset which was held on 31 March 1982 is disposed of on or after the 1985 date, a claim may be made within two years of the end of the year of assessment in which the disposal occurred for the indexation allowance to be computed by reference to the market value of the asset on 31 March 1982 instead of by reference to the relevant allowable expenditure incurred up to that date. The computation of the unindexed gain or loss in accordance with CG17232 is unaffected by this provision.

Indexation is therefore computed by reference to notional relevant allowable expenditure (`RAE'), but exactly as if the taxpayer had acquired the asset on that date. So, for instance, if the asset is a lease, the expenditure falls to be wasted for indexation purposes as if the lease had been acquired on that date. If the asset is a freehold property, it is valued by reference to its condition on that date, for example, by taking account of any lease in force then, even though the land was sold after the lease had been terminated. See Henderson v Karmel's Executors, 58TC201, a case on 6 April 1965 valuation.

Any relevant allowable expenditure incurred AFTER 31 March 1982 will qualify for indexation allowance in the normal way by reference to the date on which that expenditure was incurred.

FA85/S68 (5)

Election for 31/03/82 value: claims

A claim under FA85/S68(5) may be made informally, for example, by incorporation in a computation, provided that attention is drawn to it either in the computation itself or in a letter.

LATE CLAIMS SHOULD BE DEALT WITH IN ACCORDANCE WITH CG13700P.

Assets with no cost

Where the disposal is of an asset held on 31 March 1982 which has no allowable expenditure under CG15161 (for example, copyright, goodwill or an interest in a partnership) a claim under FA85/S68 (5) may nevertheless be made for indexation allowance to be given by reference to the market value of the asset on that date. Market value is to be determined in each case in accordance with the normal principles set out in CG16200+.
EXPP4030 - Pre-shipment control: role of Loader
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.

Following the declaration being made, the Freight Agent should inform the Loader of the official Customs reference for shipping goods. References such as the actual Declaration Unique Consignment Number (DUCR) used or official entry reference number would create an auditable record. Customs need to be able to trace shipments through a trader's and CHIEF records. Accurate CHIEF messaging and the use of official references is the key to achieving this goal.

The Movement Reference Number (MRN) will be automatically generated by CHIEF at the same time as the entry number. The MRN is used to identify the consignment within the EU and, specifically, at the Office of Exit. MRNs are issued for all exports - both direct and indirect this is in case they convert to an indirect export later. It is important to note that any amendment to the export declaration will result in the production of a new MRN. It may cause difficulties if the goods are in transit and have the original MRN when they arrive at the office of exit as they will need to produce the latest MRN.

Most exports are delivered to inventory linked electronic port systems or ports with approved loaders, who in turn have electronic links into the central computer system, CHIEF (Customs Handling of Import and Export Freight).

Where the Loader has the responsibility for inputting the electronic arrival message, this completes the act of legal presentation of the goods for export.

For those ports with no electronic links to CHIEF any goods for export must be presented independently to Customs who will access CHIEF on behalf of the traders, for further guidance on how to make requests for Customs arrivals manually using C1601, click on link below:

Failure to submit an arrival can result in Civil Penalty action (https://www.gov.uk/government/publications/import-and-export-presentation-of-goods-for-export-arrival-c1601).
Future Proof 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 Future Proof 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 Future Proof 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
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.
Strengthening leaseholder protections over charges and services: consultation
Source: gov.uk (2025-07-04)

Proposals to implement aspects of Part 4 of the Leasehold and Freehold Reform Act 2024 and future reform on leasehold charges and services.

The Leasehold and Freehold Reform Act 2024 brought in a range of measures to improve home ownership for millions of leaseholders in England and Wales. These measures include increasing transparency of service charges and building insurance policies, as well as tackling unjustified litigation costs.

This consultation seeks views on how to implement these new requirements through secondary legislation, which will help leaseholders to better scrutinise and challenge unfair fees and charges, as well as the reasonableness of the services they pay for.

This consultation also seeks views on proposals for further reform related to the charges leaseholders, and homeowners on freehold estates, pay and services they receive. These include UK government commitments to consult on reforming the section 20 major works regime and introducing mandatory qualifications for managing agents.

This consultation is also available in Welsh (https://www.gov.uk/government/consultations/cryfhau-amddiffyniadau-i-lesddeiliaid-dros-taliadau-a-gwasanaethau-ymgynghoriad.cy).
Field Safety Notices: 30 December 2024 to 3 January 2025
Source: gov.uk (2025-01-07)

List of Field Safety Notices from 30 December 2024 to 3 January 2025.

Overview

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

MHRA publishes the following for information only.

If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/zSdyw24vvrIYZOwl)

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

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

Boston Scientific: AXIOS™ Stent and Electrocautery Enhanced Delivery System

20.12.2024

Transenteric Drainage Tube

Model: Refer to FSN

MHRA reference: 34354102 (https://mhra-gov.filecamp.com/s/d/BSzaztslrvFa7A4v) 2024/012/xx-xxxx-xxxx

iThera Medical: MSOT Acuity Echo CE, MSOT Acuity Echo Research Systems, MSOT Acuity Research Systems

17.12.2024

Combined ultrasound and optoacoustic imaging of soft tissue.

Model: Refer to FSN

MHRA reference: 34354080 (https://mhra-gov.filecamp.com/s/d/LtIOaZKYBRHTDjUU) 2024/012/019/601/140

Getinge: MEGA 7.5Fr. 40cc IAB with Accessories Inter-Aortic Balloons (IAB)’s)

01 October 2024

MEGA* IAB CATHETER

LOT: 3000344298

MHRA reference: 34354016 (https://mhra-gov.filecamp.com/s/d/QVqJTzjyVKFwDjG1) 2024/009/xx-xxxx-xxxx

Werfen: HemosIL Heparin Calibrators – UPDATED FSN

23 December 2024

Part No. 0020300600 – All In-Date Lots (See Appendix A)

MHRA reference: 34328505 (https://mhra-gov.filecamp.com/s/d/R8VcQF03rSfEMAZm) 2024/012/xx-xxxx-xxxx

MHRA reference: 34328505 (https://mhra-gov.filecamp.com/s/d/6aMnIVdmpx9kYcg6) - Response form

Maquet Critical Care AB / Getinge: Flow-i C20, Flow-i C30, Flow-i C40, Flow-c, Flow-e - MCC/24/001/IU: Sevoflurane vaporizers – UPDATED FSN

10 December 2024

Anaesthesia system

Model: Refer to FSN

MHRA reference: 34353324 (https://mhra-gov.filecamp.com/s/d/IAh6psuvFIlMKH2j) 2024/004/xx-xxxx-xxxx

Maquet Critical Care AB / Getinge: Flow-i C20, Flow-i C30, Flow-i C40, Flow-c, Flow-e - MCC/24/001/IU: Sevoflurane vaporizers – additional units

10 December 2024

Anaesthesia system

Model: Refer to FSN

MHRA reference: 34353256 (https://mhra-gov.filecamp.com/s/d/PUK5Ts8OekJS687Q) 2024/004/xx-xxxx-xxxx

Maquet Critical Care AB / Getinge: Flow-i C20, Flow-i C30, Flow-i C40, Flow-c, Flow-e - MCC/24/001/IU: Additional information for all Sevoflurane vaporizers

10 December 2024

Anaesthesia system

Model: Refer to FSN

MHRA reference: 34353213 (https://mhra-gov.filecamp.com/s/d/a7d1ECaHyzETuTHR) 2024/004/xx-xxxx-xxxx

Maquet Critical Care AB / Getinge: Flow-i C20, Flow-i C30, Flow-i C40, Flow-c, Flow-e - MCC-24-003-IU: Leakage during filling of QuikFil vaporizer - Vaporizer Sevoflurane Quik Fil

13 December 2024

Anaesthesia system

Model: See Consignee list

MHRA reference: 34352729 (https://mhra-gov.filecamp.com/s/d/8HN05fSbuPJSa2ND) FSNs - 6.6.2-2024-108366
Sustain report and safety flyer published
Source: gov.uk (2025-07-03)

Grounding and subsequent loss of the prawn trawler Sustain on Rubha Camas a’ Mhaoraich, Loch Broom, Scotland.

Today, we have published our accident investigation report into the grounding and subsequent loss of the prawn trawler Sustain (UL 45) on Rubha Camas a’ Mhaoraich, Loch Broom, Scotland on 16 November 2023.

The report, available via this link, contains details of what happened and subsequent actions taken. (https://www.gov.uk/maib-reports/grounding-and-subsequent-loss-of-the-prawn-trawler-sustain)

A safety flyer to the fishing industry (https://www.gov.uk/government/publications/is-fatigue-impairing-your-decision-making) has also been produced with this report.

Media enquiries (telephone only)

Media enquiries during office hours xx-xxxx-xxxx

Media enquiries out of hours xx-xxxx-xxxx
Application to register child under 18 as British Overseas citizen
Source: gov.uk (2025-04-29)

Form to register a child under 18 as a British Overseas citizen: form MN3.

Use this form to register a child under 18 as a British Overseas citizen. The child must meet strict requirements, which you can find in the MN3 form guidance.

We are aware this publication 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).
Halo Solutions
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 Halo Solutions 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 Halo Solutions 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.
Environment Agency Chief Regulator’s report 2023-24
Source: gov.uk (2025-04-09)

Review of activities regulated by the Environment Agency in 2023-24.

This first Chief Regulator’s report and evidence annex summarises the performance of the businesses and activities regulated by the Environment Agency in England in 2023-24. It outlines key outcomes of our regulation, providing assurance and transparency across our wide regulatory remit, and it sets out the aims and ambitions of our Chief Regulator.

See the datasets that support this report (https://www.gov.uk/government/publications/environment-agency-2023-data-on-regulated-businesses-in-england).
Vaccine update: issue 354, January  2025, maternity special
Source: gov.uk (2025-01-30)

Latest developments in vaccines, vaccination policies and procedures for immunisation practitioners.

This issue includes:
- routine vaccinations in pregnancy
- maternal vaccine uptake
- how we did it guest article
- change of vaccine brand for pre-school dTaP/IPV booster vaccination
- routine and non-routine vaccine supply
A PDF version (https://find-public-health-resources.service.gov.uk/Vaccine%20update%20issue%20354%2C%20January%202025%3A%20maternal%20vaccination%20special/VU354) is available to download
Elston Consulting
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 Elston Consulting 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 Elston Consulting 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.
A consultation on a seasonal closure of crawfish fishery in ICES area 7 (2024 - 2025)
Source: gov.uk (2025-06-05)

Following this MMO has opened a consultation on a potential seasonal closure of the crawfish fishery. The potential closure would seek to prohibit the retaining and landing of crawfish in English waters of ICES area 7 for all UK and EU vessels using all gear types.

2024 consultation

Background

In 2023 MMO worked with industry to address concerns regarding the southwest crawfish fishery. Following a workshop (https://assets.publishing.service.gov.uk/media/655234888a2ed4000d720d86/Crawfish_Workshop_Summary_-_xx-xxxx-xxxx.pdf) and consultation the minimum conservation reference size (MCRS) was increased from 95 mm to 110 mm on 1 January 2024 and a fishery closure was introduced from 5 February 2024 to 30 April 2024.

A further workshop (https://assets.publishing.service.gov.uk/media/65d8abc254f1e7001a16594f/Crawfish_Workshop_Summary.pdf) took place on 13 February 2024 where a further seasonal closure was discussed, with support for a repeat to the annual closure.

2024 Consultation

In 2024 MMO ran a consultation to seek views on a further seasonal closure of the crawfish fishery in English waters of ICES area 7 for all UK and EU vessel using all gear types. The consultation ran from 23 July 2024 to 18 August 2024.

MMO proposed the following potential closure options for consideration:

no closure.

from 1 November 2024 to 31 May 2025, or

from 1 December 2024 to 31 May 2025,

The consultation also provided an opportunity for respondents to suggest a different closure period to those suggested.

The rationale for the closure is to:
- provide additional protection and spawning potential by decreasing the number of removals and interactions with fishing activities.
- improve spawning potential by increasing the likelihood that crawfish can spawn and moult before interacting with fishing activity.
- improve the subsequent recruitment of juveniles into the fishery by protecting berried females for a specified period and allowing for settlement of juvenile stock.
- decrease the fishing activity and removals when fish are in a poor condition and more likely to suffer from high rates of mortality.
- reduce the risk of nets being left for long soak times or lost during unpredictable winter weather.
Having considered the consultation responses, port visit feedback, scientific and environmental evidence and socio-economic impacts MMO will introduce a closure of the crawfish fishery for all UK and EU vessels in:
- English waters of ICES area 7 from 16 December 2024 to 31 May 2025 (inclusive).
Further information on the consultation, a summary of responses received and reasoning behind the decision is available in the 2024/2025 decision document below.

Documentation related to previous consultations can also be found on the webpage below.

Contact us

If you have any questions or queries, then please email or call our helpline using the details provided below:

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

MMO helpline: xx-xxxx-xxxx.
YorkMetrics 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 YorkMetrics 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 YorkMetrics 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
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.
Mr L Irons v Homeserve Membership Ltd: 1306240/2024
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Mr L Irons v Homeserve Membership Ltd: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/677ff1876f01ae28ab5c058e/Mr_L_Irons_v_Homeserve_UK_-_Judgment_-_xx-xxxx-xxxx.pdf).
John Fowler Holidays 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 John Fowler Holidays 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 John Fowler Holidays 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
- 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.
COM52020 - Claims/reliefs: CTSA claims frameworks: claims and elections involving more than one AP
Source: gov.uk (2025-09-10)


This subject is presented as follows-

Claims to be made in a return (#return)Claims which cannot be made in a return (#cannot)Function RAMA (Recor /Amend Assessment) (#rama)

Claims to be made in a return

Paragraph 58 Schedule 18 Finance Act (FA) 1998 sets out the rules for claims involving more than one Accounting Period (AP), that is, where the event or occasion giving rise to the claim occurs in one AP (the period to which it relates) and the claim affects one or more other Accounting Periods (APs); whether or not it also affects the period to which it relates.

The procedure for such claims and elections is to treat them as amendments to all relevant returns which are capable of amendment. See Example 1.

Top of page (#Top)

Claims which cannot be made in a return

If a claim or part of the claim cannot be made in a return or by amendment of the return, Schedule 1A Taxes Management Act (TMA) 1970 applies and you give effect to the claim by discharge or repayment for the period affected. See Example 2.

Top of page (#Top)

Function RAMA (Record/Amend Assessment)

If the claim is made in the return for the Accounting Period (AP) to which the claim relates, use the Record a Self Assessment option in function RAMA to record the self assessment, including any claim and, any corrections needed to the company’s figures for that AP. See COM23150 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com23150) for more information.

If the claim is made after the return for an AP to which the claim relates has been received and within the time limit for amending it, use the Record a Taxpayer Amendment option in function RAMA to record the changes needed to the company’s figures for that AP. See COM23010 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com23010) for more information.

If a claim cannot be included in a return, either when the return is first made or by amendment, and is within Schedule 1A Taxes Management Act (TMA) 1970, use the Process a Claim option in function RAMA to record the claim and any changes needed to the company’s figures for the relevant APs. See COM52030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com52030) for more information.

You must always record the amendment even if it has not changed the self assessment figure.

Only use the Process a Claim option when the claim is under Schedule 1A. Otherwise use the Record a Self Assessment or Record a Taxpayer Amendment options as appropriate.

See:
- COM52011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com52011) for a list of functions to use in particular situations
- COM52012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com52012) for legislation applying to this subject
O Nnamuchi v University of Exeter: 1401686/2024
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in O Nnamuchi v University of Exeter: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6899d4623080e72710b2e33d/Ogbonna_Nnamuchi_v_University_of_Exeter_-_xx-xxxx-xxxx_-_Reserved_Judgment.pdf).

Read the full decision in O Nnamuchi v University of Exeter: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/68e4d1b249e17d00a56ffe63/Ogbonna_Nnamuchi_-vs-_University_of_Exeter_-_xx-xxxx-xxxx_-_Judgment.pdf).
Mr M Vaughan v Jurassic Coast Meats Ltd now known as Jurassic Coast Fine Foods Ltd: 1401466/2023
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in Mr M Vaughan v Jurassic Coast Meats Ltd now known as Jurassic Coast Fine Foods Ltd: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/68c02e35a74b1137c7edd797/Mr_Mark_Vaughan_-vs-_Jurassic_Coast_Fine_Foods_Limited_-_Judgment.pdf).
United Lincolnshire Hospitals NHS Trust
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 United Lincolnshire Hospitals NHS Trust 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 United Lincolnshire Hospitals NHS Trust 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.
ONSCG9500 - Reviews and appeals: direct tax letters containing appealable decisions
Source: gov.uk (2025-10-28)


It is unlikely that clearance teams will make appealable direct tax decisions. If you are uncertain about whether a decision you give is appealable you should contact TALA for advice.

If you do make an appealable direct tax decision, full details of the process and standard paragraphs for inclusion are contained in Appeals Reviews and Tribunals Guidance (ARTG).

The letter template for direct taxes can be found at NSCG6350 (https://www.gov.uk/hmrc-internal-manuals/other-non-statutory-clearance/onscg6350).
Waste containing POPs at wastewater treatment works: RPS 357
Source: gov.uk (2025-09-22)

Environment Agency regulatory position on discharging waste containing Persistent Organic Pollutants (POPs) into a wastewater treatment works where your permit contains a POPs exclusion.

This regulatory position statement (RPS) does not change your legal requirement to comply with the conditions of your environmental permit.

However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in this RPS.

This regulatory position does not apply to any other legal requirements.