theodi/ndl-core-corpus huggingface dataset:
Amethyst Risk Management 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 Amethyst Risk Management 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 Amethyst Risk Management 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
- Armed Forces Day
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CFM97910 - Interest restriction: special regimes: tonnage tax
Source: gov.uk (2025-07-16)


TIOPA10/S455

Tonnage tax (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual) is a special tax regime for shipping companies under which they pay Corporation Tax based on their qualifying shipping tonnage rather than their adjusted accounting profits. The tonnage tax rules are applied before the CIR.

The tonnage tax regime ring fences tonnage profits away from non-tonnage tax profits, losses and deductions, particularly finance costs. The tonnage tax rules do not permit interest deductions against the shipping activities. However, reliefs and deductions may be set off in the normal way against any profits of the tonnage tax company which fall outside the ring fence. In line with these rules, tonnage tax amounts are excluded when calculating the CIR.

The CIR tonnage tax rules only apply where an effective election into the tonnage tax regime has been made.

Tonnage Tax and CIR Example

A worldwide group consists of a UK parent (non-tonnage tax company) and a wholly owned UK subsidiary which is within the tonnage tax regime. The companies have accounting periods ending on 31 December 2025.

The UK parent (non-tonnage tax company) has adjusted corporation tax earnings (tax-EBITDA) of £40m and the UK subsidiary (tonnage tax company) has £38m of tonnage tax profits.

The tonnage tax rules and any applicable adjustments (for example finance cost adjustment rules (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm07400)) are applied before the CIR is calculated under either the fixed ratio method or the group ratio method.

Tax-EBITDA for the worldwide group is £40m. This leaves out of account the £38m of tonnage tax profits (calculated under Schedule 22 FA 2000).

Further guidance

Tonnage Tax Manual (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual)
Quarterly Service Personnel Statistics: 2025
Source: gov.uk (2025-11-27)

UK service personnel statistics on strengths, requirements, intake, applications and outflow, by service for 2025.

This is a quarterly publication containing UK service personnel statistics on strengths, requirements, intake, applications and outflow. It replaces previous Ministry of Defence tri-service publications including the monthly and quarterly personnel reports.
CH265170 - How to do a compliance check: preparing notices for presentation at tribunal: at the tribunal
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

You should arrive at the tribunal venue in plenty of time. Once you have arrived, the clerk will let you know the running order of the cases and what time your case will be heard and which room to go to.

The tribunal panel is made up of a judge and/or non-legally qualified members. The number on the panel may vary. See ARTG8030 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg8030).

The tribunal hearing takes place in a formal setting. For example, a ‘top’ table for the judge and/or members of the tribunal and other tables facing the top table for HMRC and the appellant and/or their representative. Further tables at the sides accommodate the clerk and a witness stand (if necessary).

When the judge and/or members enter the room, you must stand up, look at the judge and/or members, and bow your head. If the judge and/or members are already in the room, you may not be required to bow. Sit only when, or after, the judge and/or members do.

Jackets should not be removed unless the judge indicates that you can do so.

You must always address the judge and/or members when speaking. Judges should be addressed as Judge (+ surname).

During the hearing the judge and/or members may adjourn (or ask all other parties to leave the room) to discuss the case in private.

The judge and/or members may also adjourn at the conclusion of the hearing to discuss the case. They will then return and tell you whether they have been able to make their decision. If so, the judge will announce their decision. If the notice is granted, the judge and/or members will sign the three copies of the notice you provided.

If they are unable to make a decision on the day, they will write to you with their decision at a later date. However, in most cases the tribunal decides Schedule 36 applications on the day.

It is for HMRC to communicate the decision to the appellant, usually by sending a covering letter with the signed information notice.
S Dealey v R W Waste Ltd: 6022948/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in S Dealey v R W Waste Ltd: 6022948/2024 - Judgment (https://assets.publishing.service.gov.uk/media/692d74962a37784b16ecf793/S_Dealey_-vs-_R_W_WASTE_LTD_-_6022948.2024_-_Judgment.pdf).
Flat 4, Kingfisher House, Yeading Lane, Hayes UB4 0XR: LON/00AS/LSC/2024/0144
Source: gov.uk (2025-08-22)

Residential Property Tribunal Decision of Judge Robert Latham on 29 July 2025.

Read the full decision in Pentagon House & Others- final decision (29 (https://assets.publishing.service.gov.uk/media/6888b3526478525675738f50/Pentagon_House___Others-_final_decision__29.7.25___002_.pdf)
Design hearing decision: O/0547/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 13 June 2024.

Design Decision O/0547/24 (https://assets.publishing.service.gov.uk/media/66729478f92bc4be25da7dcc/o054724.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Flat 2, 24 Canterbury Road, Margate, Kent, CT9 5BW: HAV/29UN/MNR/2025/0637
Source: gov.uk (2025-07-31)

Southern Region, Mr I Perry BSc FRICS, Mr M Woodrow MRICS and Judge Percival on 7 May 2025

Read the full decision in CT9 5BW_HAV/29UN/MNR/2025/0637_decision (https://assets.publishing.service.gov.uk/media/686ed932fe1a249e937cbf1a/Flat_2__24_Canterbury_Road__Decision.pdf) Read the summary reasons in CT9 5BW_HAV/29UN/MNR/2025/0637_reasons (https://assets.publishing.service.gov.uk/media/686ed96b81dd8f70f5de3d6e/Flat_2__24_Canterbury_Road__Summary_Reasons.pdf)
NE20 0TA, Mr Ian Howson: permit partial surrender issued - EPR/VP3539FN
Source: gov.uk (2025-04-16)

View the partial surrender issued for Kearsley Farm Poultry Unit, Matfen under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Mr Ian Howson

Installation name: Kearsley Farm Poultry Unit

Permit number: EPR/VP3539FN
Ms Z Wright v EIB Landscaping Ltd: 3201124/2024
Source: gov.uk (2025-05-20)

Employment Tribunal decision.

Read the full decision in Ms Z Wright v EIB Landscaping Ltd: 3201124/2024 - Judgment (https://assets.publishing.service.gov.uk/media/682342dc7b63976092644a8d/Ms_Zoe_Wright_v__EIB_Landscaping_Ltd_-_3201124_2024_-_Judgment.pdf).
Evan Haselwood
Source: gov.uk (2025-03-26)

Evan joined the UK Space Agency as Director of Finance in July 2024. He is a Chartered Management Accountant with over a decade of experience building award-winning finance teams across the public sector. Evan started his career in the NHS, before joining the Civil Service in 2020 at Companies House. His career to date has focused on organisational transformation and financial turnaround.

Evan joined the UK Space Agency as Director of Finance in July 2024.

He is a Chartered Management Accountant with over a decade of experience building award-winning finance teams across the public sector.

Evan started his career in the NHS, before joining the Civil Service in 2020 at Companies House. His career to date has focused on organisational transformation and financial turnaround.
Choosing a trust’s financial management system (FMS)
Source: gov.uk (2025-09-15)

Compare FMS providers so your academy trust can choose a system that will enable you to automate your financial returns to the Department for Education.

Choosing the right FMS software has the potential to greatly improve efficiencies in a trust’s financial administration processes and financial reporting. This FMS comparison matrix helps you compare systems and choose the right one for you.

The matrix is provided to help schools compare FMS providers when considering upgrading their existing software or procuring new software. It is not designed to provide all the information required by schools when making this decision, but to clarify key features of known FMS providers in the academy trust sector. This will reduce the time taken to narrow down the options to a provider shortlist.

If you’d like to get in touch with us about the matrix, use the customer help portal (https://customerhelpportal.education.gov.uk/), entering ‘Automation/API’ at the top of your enquiry.
VAT only inward processing
Source: gov.uk (2025-04-30)

Information on VAT only inward processing.

What is an import VAT only inward processing?

Import VAT only inward processing may be authorised where an importer imports non–UK goods upon which there is no duty liability. This can arise where:
- the rate of import duty is nil by way of the tariff rate or preferential rate being applied
- goods are imported from one of the special territories
The person will need to choose when goods with such a certificate are imported, whether to use VAT only IP or take up the benefits of the preference. They cannot benefit from both.

Import VAT will become due if the goods are discharged to free circulation including Authorised Use/End Use.

Where an importer is not required to be VAT registered, all procedures for IP authorisation, import, movements, and discharge apply including the requirement to submit Bills of Discharge.
Apply for an order to progress a complaint made to the Information Commissioner: Form GRC3
Source: gov.uk (2025-11-11)

Use this form to apply for an order to progress a complaint made to the Information Commissioner.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:

Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.

Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.

Save the form (in your ‘documents’ folder, for example).

Open Adobe Reader and then select the saved form.

If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Mrs A K Akin-Taylor v The Chartered Institute of Public Finance and Accountancy: 6007501/2024
Source: gov.uk (2025-02-21)

Employment Tribunal decision.

Read the full decision in Mrs A K Akin-Taylor v The Chartered Institute of Public Finance and Accountancy: 6007501/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67acce4ee400ae62338324fd/A_K_Akin-Taylor_v_The_Chartered_Institute_of_Public_Finance_and_Accountancy_-_6007501_2024_-_Judgment_.pdf).
Mr B Ronoh v Leeds and York Partnership NHS Foundation Trust: 1802982/2024
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in Mr B Ronoh v Leeds and York Partnership NHS Foundation Trust: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/690b5f0cb04a520c505184ec/1802982_Bryan_Ronoh_v_Leeds_and_York_Partnership_NHS_Foundation_Trust.pdf).
UK armed forces and UK civilian operational casualty and fatality statistics
Source: gov.uk (2025-11-13)

Bi-annual UK armed forces and UK civilian operational casualty and fatality statistics for Permanent Joint Headquarters (PJHQ) led operations.

Following a public consultation (https://www.gov.uk/government/consultations/proposed-reduced-frequency-of-the-quarterly-uk-armed-forces-and-uk-entitled-civilians-operational-casualty-and-fatality-statistics-official-statistics) during April to May 2017, this publication has reduced from a quarterly to a bi-annual release.

Upcoming release dates for this publication are available here (https://www.gov.uk/search/research-and-statistics?keywords=fatality&content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=relevance).

Related information
- Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
Your Partnerships 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 Your Partnerships 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 Your Partnerships 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.
Special educational needs person level survey: guide
Source: gov.uk (2025-12-09)

Guide for local authorities completing returns for the person level 2026 and 2027 special educational needs survey, commonly known as person level SEN2.

These guides contain information to help local authorities submit data for the SEN2 person level 2026 and 2027 surveys (https://www.gov.uk/guidance/special-educational-needs-survey).

They include notes on individual data items in the SEN2 survey.

Use ‘Special educational needs survey 2026: guide’ to prepare for and complete the January 2026 census.

The 2026 survey deadlines are:
- survey day: Thursday 15 January 2026
- deadline for submitting data: Thursday 12 March 2026
Use ‘Special educational needs survey 2027: guide’ to prepare for and complete the January 2027 census.

The 2027 survey deadlines are:
- survey day: Thursday 21 January 2027
- deadline for submitting data: Thursday 18 March 2027
Safety bulletin 1/2025 published
Source: gov.uk (2025-02-06)

This bulletin urges prospective customers intending to stay on liveaboard vessels to book through reputable vendors only.

Today, we have issued a safety bulletin to prospective customers following the loss of life on Egyptian liveaboard dive boats operating in the Red Sea.

Chief Inspector of Marine Accidents, Andrew Moll OBE, said:

The MAIB is aware of 16 accidents that have occurred over the last 5 years involving liveaboard dive vessels operating in the Red Sea. It is deeply regrettable that a number of these accidents have resulted in the loss of life and our thoughts are with all those affected.

While MAIB does not have the jurisdiction to investigate accidents involving non-UK flagged vessels operating within the territorial waters of another coastal state, we have made the appropriate authorities aware of our national interest and offered every assistance with any safety investigation they conduct.

Our safety bulletin provides important guidance to those intending to stay on liveaboard vessels. It is important to remember that such vessels are unlikely to be built, maintained, equipped, and operated to the standard of similar vessels in the UK and we urge the exercise of extreme caution when choosing a boat.

The bulletin, available via this link, contains details of what happened, initial findings, safety lessons and a recommendation. (https://www.gov.uk/maib-reports/safety-warning-issued-following-egyptian-liveaboard-dive-boat-accidents-in-the-red-sea-resulting-in-the-loss-of-life?cachebust=xx-xxxx-xxxx)

In line with the principles of the International Maritime Organization (IMO) Casualty Investigation Code, the UK has been registered as a substantially interested state in the Egyptian safety investigations into these accidents.

Media enquiries (telephone only)

Media enquiries during office hours xx-xxxx-xxxx

Media enquiries out of hours xx-xxxx-xxxx
SPE15405 - Temporary removals: requirements on return of the goods
Source: gov.uk (2025-11-24)


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

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

The goods must normally be returned to the same customs warehouse from which they were temporarily removed. Exceptionally where prior authority has been given, the goods may be placed in another customs warehouse on the condition that the appropriate transfer formalities are used,

All warehouse keepers are required to notify the Supervising Office of the return of temporarily removed goods within 7 days of their receipt back at the customs warehouse.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Prestige Safety Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Prestige Safety Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

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.
YO25 9JS, JA Fry Limited: environmental permit application advertisement - EPR/UP3037FQ/V005
Source: gov.uk (2025-06-17)

View the application submitted by  JA Fry Limited for Manor Farm, Driffield.

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

These notices explain:
- what the application is about
when you need to comment by The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Measuring tax gaps tables
Source: gov.uk (2025-06-19)

HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.

The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid.

Read the full Measuring tax gaps report (https://www.gov.uk/government/statistics/measuring-tax-gaps).

Tables from previous years are available on The National Archives website:
- 2023 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20230912172520/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2022 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20230613181024/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2021 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20220614213431/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2020 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20210421082733/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2019 tables (https://webarchive.nationalarchives.gov.uk/20200701053031/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2018 tables (https://webarchive.nationalarchives.gov.uk/20190509050859/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2017 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20180410224849/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2016 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20170517125141/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2015 tables (https://webarchive.nationalarchives.gov.uk/ukgwa/20160612052607/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
- 2014 and earlier (https://webarchive.nationalarchives.gov.uk/ukgwa/20150612052607/https://www.gov.uk/government/statistics/measuring-tax-gaps-tables)
UK Space Agency Evaluations and Research
Source: gov.uk (2025-10-13)

A collection of evaluations and research commissioned by the UK Space Agency.

This page collects evaluations commissioned by the UK Space Agency, including those of UK Space Agency programmes and initiatives, the wider UK space sector, and the work of external parties.

The page also includes the UK Space Agency Evaluation Strategy, which outlines its vision for evaluating its impact and the way it supports the UK space sector.
IHTM44025 - Pre-owned assets: calculation of the charge on intangibles: introduction
Source: gov.uk (2025-04-07)


Where a charge arises under FA04/Sch15/Para 8 in respect of the whole or part of a year of assessment, an amount equal to the ‘chargeable amount’ is to be treated as income of the individual and subject to income tax, FA04/Sch15/Para 8(3).

The chargeable amount is defined in FA04/Sch15/Para 9(1) as N minus T where

N is the amount of the interest that would be payable for the taxable period if interest were payable at the prescribed rate on an amount equal to the value of the relevant property at the valuation date. The ‘prescribed rate’ is the official rate of interest at the valuation date under ITEPA2004/S181,

The prescribed rate was set at

5% for 05/06 and 06/07,

6.25% for 07/08 and 08/09,

4.75% for 09/10, and

4% for 10/11 & 11/12.

Table 2 at HM Revenue & Customs: Rates and allowances - interest rates (http://www.hmrc.gov.uk/rates/interest-beneficial.htm)contains the up to date list for the official rate. External customers can view this table at http://www.hmrc.gov.uk/rates/interest-beneficial.htm

T is an allowance for the amount of any Income Tax or Capital Gains Tax payable by the chargeable person in respect of the taxable period by virtue of any of the following provisions

ITTOIA05/S461 & S624,

ITA07/Ss720 - 730, and

TCGA92/S77 (now repealed) or S86

so far as the tax is attributable to the relevant intangible property.

Example

Andrew is the UK resident and domiciled (pre-6 April 2025 changes to domicile within the IHTA) settlor of a non-resident settlor interested settlement. The settled property does not form part of his estate nor has he reserved a benefit in the settled property. The settlement comprises 'intangible’ property of cash and shares with a value of £1,500,000 at the valuation date.

In the tax year 2005/06 the trustees receive income of £20,000 which is chargeable to income tax on Andrew under ITTOIA05/S624. A further £150,000 chargeable gains are realised which are deemed to be Andrew’s gains by virtue of TCGA92/S86.

This means that £8,000 in income tax is payable (£20,000 ×40%) £60,000 in CGT is payable (£150,000 × 40%). The tax allowance (T) against the potential charge under FA04/Sch15/Para 8 is therefore £68,000.

The chargeable amount (N) is 5% (the prescribed rate in 2005/06) × £1,500,000 = £75,000, so that the tax charge under FA04/Sch15/Para 8 is on £7,000.
Randall & Payne LLP
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 Randall & Payne LLP 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 Randall & Payne LLP 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.
T Katanda v Clearabee Ltd: 6011937/2025
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in T Katanda v Clearabee Ltd: 6011937/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/69287659345e31ab14ecf697/Tshibuabua_Katanda_v_Clearabee_Limited_6011937_2025_Strike_out.pdf).
Mrs M Castlehow v D Lewis and HM Prison Wealston: 6009327/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mrs M Castlehow v D Lewis and HM Prison Wealston: 6009327/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68889a05a11f85999440913a/Mrs_M_Castlehow_v__1__Diane_Lewis__2__HM_Prison_Wealston_-_6009327.2024.pdf).
Portull Training Services Ltd 70 Manchester Street
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 Portull Training Services Ltd 70 Manchester Street 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 Portull Training Services Ltd 70 Manchester Street recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Recall: Deltronic Security AB Environmental Alarm (2511-0104)
Source: gov.uk (2025-11-18)

Product Recall for Deltronic Security AB Environmental Alarm presenting a serious health risk.

Summary

Product: Deltronic Security AB Environmental Alarm

Hazard: The products present a risk of serious harm. Certain units may not provide the necessary alert to the remote monitoring center.

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

Product information

Hazard

The products present a risk of serious harm. Certain units may not provide the necessary alert to the remote monitoring center where fire, smoke or carbon monoxide is detected, when the product’s battery is failing.

The product does not meet the requirements of the Radio Equipment Regulations 2017.

Corrective action

The product has been recalled from end users.

To obtain a replacement unit or to ask any questions please contact the Careium Support Team: xxx@xxx.xx or refer to the following guidance: https://www.careium.co.uk/blog/product-recall-notice-i10-envirnomental-detectors/.

Additional information

PSD notification number: 2511-0104

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

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

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.
Preston Golf Club 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 Preston Golf Club 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 Preston Golf Club 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
- 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.