theodi/ndl-core-corpus huggingface dataset:
Forestry Commission Key Performance Indicators: Report for 2024-25
Source: gov.uk (2025-06-26)

Annual report on the full suite of Forestry Commission key performance indicators (KPIs) for both Forest Services and Forestry England.

Annual statistical report providing the key performance indicators (KPIs) for the Forestry Commission. This report provides updates on the Forestry Commission’s 10 headline indicators, Forestry England’s 6 headline indicators and 23 further indicators for Forest Services. Each indicator is for England as a whole at national level.

This is an Official Statistics publication. The report itself is accompanied by tables of supporting data providing the indicator statistics.
Together Leading Communities 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 Together Leading Communities 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 Together Leading Communities Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Reservists
- 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.
Amendments to Approved Document B (fire safety): Circular 01/2025
Source: gov.uk (2025-03-02)

Circular replacing Approved Document B vols.1 and 2 (2019 ed. incorporating 2020 and 2022 amendments with 2025, 2026 and 2029 amendments) to make corrections.

The circular and circular letter record the withdrawal and replacement of Approved Document B (Fire Safety) Volumes 1 and 2: 2019 edition incorporating 2020 and 2022 amendments collated with 2025, 2026 and 2029 amendments. It details where changes have been made to correct typographical errors. The policy intent, implementation schedule and transitional provisions are unchanged.
TTM02200 - Tonnage tax elections: When election takes effect?
Source: gov.uk (2025-12-03)


General rule

The general rule is that an election first applies from the beginning of the accounting period in which it is made. This rule has effect for companies that previously qualified and are electing into tonnage tax during a further window of opportunity. It does not apply to companies that first become qualifying for tonnage tax.

FA00/SCH22/PARA12 provides for an election to take effect from the beginning of certain other accounting periods. Where this is subject to the agreement of HMRC, the election should explain why one of these alternative start dates is required. For instance, the group might be carrying out a reorganisation to prepare for tonnage tax, and would not wish the election to take effect until after this reorganisation was complete.

Exceptions

There are a number of exceptions to the general rule:
- See TTM02210 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm02210) for backdating the date of entry.
- See TTM02220 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm02220) for deferring the date of entry for one AP.
- See TTM02230 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm02230) for deferring the date of entry for two APs.
- See TTM02260 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm02260) for elections after the initial period.
- See TTM12310 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12310) and TTM12320 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12320)for deemed elections after a merger.
- See TTM12320 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12320) and TTM12340 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12340)for actual elections after a merger.
Ill-thrift in adult farmed deer
Source: gov.uk (2025-01-27)

Guidance on ill-thrift in adult farmed deer from the Animal and Plant Health Agency (APHA).

Information notes provide vets with further guidance for circumstances such as:
- unusual seasonal events
- emerging diseases
- outbreaks of non-statutory disease
Guidance from APHA’s Surveillance Intelligence Unit (SIU).
Mrs C Watson v Ministry of Defence Police: 4111387/2021
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Mrs C Watson v Ministry of Defence Police: 4111387/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677699444961c1185ea21b83/4111387.2021_-_Mrs_C_Watson_v_Ministry_of_Defence_Police_-_Judgment_Issued_23.11.2023.pdf).
Norse Commercial Services
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 Norse Commercial Services 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 Norse Commercial Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Birmingham Community Healthcare 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 Birmingham Community Healthcare 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 Birmingham Community Healthcare 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms L Edgar v Scottish Water: 4103706/2022
Source: gov.uk (2025-05-15)

Employment Tribunal decision.

Read the full decision in Ms L Edgar v Scottish Water: 4103706/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/63ecb7c9e90e077bb2487a49/Ms_L_Edgar_v_Scottish_Water_-_4103706.2022_-_Preliminary.pdf).

Read the full decision in Ms L Edgar v Scottish Water: 4103706/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/681de50753add7d476d81847/Ms_L_Edgar_v_Scottish_Water_-_4103706.2022_-_Judgment.pdf).
Report the prescription of a BTV-3 vaccination
Source: gov.uk (2025-06-13)

Private veterinary surgeons (PVS) can use this service to report the prescription of a BTV-3 vaccination.

Private veterinary surgeons should use this service to comply with the UK Chief Veterinary Officer’s request to notify Defra within 7 days of prescribing a BTV-3 vaccination. Read point 3 of the Advisory note for veterinarians prescribing BTV-3 inactivated vaccine in England (https://www.gov.uk/government/publications/bluetongue-serotype-3-vaccine-advice-for-veterinarians) for more information.

Veterinarians in Wales and Scotland should read the relevant advisory note for their country for further information on recording the prescription of a BTV-3 vaccine:
- advisory note for Wales (https://www.gov.wales/prescribing-btv-3-inactivated-vaccine-guidance-vets) (point 3)
- advisory note for Scotland (https://www.gov.scot/publications/bluetongue/documents/) (point 3)
Before you apply

To use this service, you’ll need the:
- county parish holding (CPH) number for the location where the animals were registered when you prescribed the vaccine
- name and batch number of the vaccine
- number of each species the prescription is intended for
Start now (https://submit.forms.service.gov.uk/form/5634/report-the-prescription-of-a-btv-3-vaccination)

Submit a BTV-3 animal vaccination report

There’s a different service for animal keepers to report the use of the BTV-3 vaccine (https://www.gov.uk/guidance/report-your-use-of-the-bluetongue-serotype-3-btv-3-vaccine).

When prescribing vaccinations, you should remind animal keepers to report their vaccinations within 48 hours of vaccination.

Get help

For help with this form, email: xxx@xxx.xx (mailto:xxx@xxx.xx)
26 Palace Gardens Terrace, London,  W8 4RP: LON/00AW/LDC/2025/0799
Source: gov.uk (2025-09-23)

Residential Property Tribunal decision of Judge Robert Latham dated 15 September 2025.

Read the full decision in 26 Palace Gardens Terrace, London, W8 4RP: LON/00AW/LDC/2025/0799 (https://assets.publishing.service.gov.uk/media/68c93fda995dfd01bff0bf4c/Palace_Gardens_-_decision__15.9.25_.pdf).
Forth Valley College
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 Forth Valley College 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 Forth Valley College 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
We also pledge the following:

-Being registered with ELCAS which supports veterans in drawing down funding for training -Supporting veteran recruitment events -Having a nominated member of staff who is the FVC veteran champion

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.
Terms and conditions Stage 3 (26 June 2025): Get funding to improve animal health and welfare
Source: gov.uk (2025-06-26)

Farmers who enter into an Improve Animal Health and Welfare (IAHW) agreement must follow the IAHW agreement terms and conditions.

The terms and conditions for this service were updated on 26 June 2025.

The previous terms and conditions for this service have been archived by The National Archives and are available through the UK Government Web Archive: Get funding to improve animal health and welfare terms and conditions Stage 2 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250528183909/https://www.gov.uk/government/publications/get-funding-to-improve-animal-health-and-welfare-terms-and-conditions)
Defra international indicator 1a - area under restoration practices
Source: gov.uk (2025-01-28)

Methodology note and reporting template for the Defra international indicator 1a.

The Defra international (DI) key performance indicator (KPIs) methodology notes are used to guide programme teams, delivery partners and analysts managing Defra ODA programming in their data collection for DI results. These notes also provide additional background to the annual DI results report.

The reporting templates support in the correct return of the DI KPI data when reporting to Defra ODA Hub.
Mrs C Spinks v Circle Health Group: 3303475/2022
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mrs C Spinks v Circle Health Group: 3303475/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/67a33b19039d059a1fe5fec1/Mrs_C_Spinks_-_v_-_Circle_Health_Group_-_3303475-2022_-_Judgment.pdf).

Read the full decision in Mrs C Spinks v Circle Health Group: 3303475/2022 - Reasons (https://assets.publishing.service.gov.uk/media/680a03729b25e1a97c9d8425/Mrs._C._Spinks_-_v_-_Circle_Health_Group___3303475-2022_-_REASONS.pdf).
Information for advisers
Source: gov.uk (2025-06-10)

Information and guidance for people who advise businesses on competition and consumer issues.

Advising a business on merger investigations

Information about the UK’s merger regime and how the CMA works, and guidance on how to begin a merger.

Before a merger investigation

Beginning a merger investigation

Stay informed
- Get emails about our mergers guidance (https://www.gov.uk/business/competition-mergers)
- Explore current merger investigations (https://www.gov.uk/cma-cases?case_type%5B%5D=mergers&case_state%5B%5D=open)
Advising a business on consumer protection and market issues

Get emails about our consumer protection guidance. (https://www.gov.uk/business/consumer-protection)

Get emails about our markets work. (https://www.gov.uk/business/competition-markets)

Advising a business on anti-trust and cartel investigations and how to apply for leniency

Guidance on how to apply for leniency and our work on cartels.

Get emails about our work to stop cartels, and guidance around Competition Act cases. (https://www.gov.uk/business/competition-competition-act-cartels)

The CMA’s Subsidy Advice Unit and Office for the Internal Market

Find out about the CMA’s Subsidy Advice Unit (https://www.gov.uk/government/organisations/subsidy-advice-unit).

Find out about the CMA’s Office for the Internal Market (https://www.gov.uk/government/organisations/office-for-the-internal-market).

How the CMA works with businesses

The CMA’s 4Ps – pace, predictability, proportionality, and process – support growth, investment and business confidence:
- pace: streamlining our approach
- predictability: clarifying our remit
- proportionality: getting to the right outcomes while minimising burden on business
- process: more direct engagement with businesses
Read our blog post on the 4Ps. (https://competitionandmarkets.blog.gov.uk/2025/02/13/new-cma-proposals-to-drive-growth-investment-and-business-confidence/)
CTM40575 - Particular bodies: registered societies: allotment and garden societies
Source: gov.uk (2025-09-17)


Trading surpluses of allotment and garden societies which are registered societies should not be treated as trading income where

• the services and facilities of the association or society are available only to members, and

• the rules and practice of the association or society are consistent with mutuality of trading by the members.

Registered societies will normally satisfy the above conditions. BAI (Technical) can advise where necessary.

Income arising from investments remains liable to tax. However, rents charged by a society to its members for plots that they occupy may in practice include some contribution towards the cost of providing the society's services as a whole. Where this is so, part of the overhead expenses of the association may be set off against the property income. This will normally result in there being no liability but if, exceptionally, the amounts involved are substantial, BAI (Technical) can advise.

The principles set out above should also be applied to unregistered allotment and garden societies.
Inspection outcomes of children's homes
Source: gov.uk (2025-01-31)

This data is published on a regular basis. It gives the number of inspections and the outcomes for local authority, private and voluntary children's homes.

This data publication has been discontinued as of January 2025. For the latest data on children’s homes inspections, please see Inspection and regulation of children’s social care providers (https://gov.uk/government/publications/inspection-and-regulation-of-childrens-social-care-providers).

The data may be useful to review the inspection outcomes for the largest providers for monitoring and comparison, by:
- academics
- local authorities
- social care services
- children and social care providers
UK and England soil nutrient balances, 2024
Source: gov.uk (2025-10-30)

Annual estimates of inputs and offtake of nitrogen and phosphorus on agricultural land.

Soil nutrient balances provide a method for estimating the annual nutrient loadings of nitrogen and phosphorus to agricultural soils. They give an indication of the potential risk associated with losses of nutrients to the environment; losses which can impact on air and water quality and on climate change. The nutrient balances are used as a high-level indicator of farming’s pressure on the environment and of how that pressure is changing over time.

Next update: see the release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest).

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) X: @DefraStats (https://x.com/defrastats)
DWP and CMG: spending over £500, June 2025
Source: gov.uk (2025-11-28)

Spending by electronic purchasing card solution (ePCS), over £500.

The Department for Work and Pensions (DWP) and Child Maintenance Group (CMG) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS replaced the government procurement card (GPC).

This data is also available on data.gov.uk:
- DWP and CMG ePCS transactions (https://data.gov.uk/dataset/c94529c9-2a1a-469d-a88a-1d52de05484f/dwp-government-procurement-card-payments)
Miss M Barton v Kitchen Magic Ltd: 6020785/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Miss M Barton v Kitchen Magic Ltd: 6020785/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/688b8e1e5612925da6a94de1/Megan_Barton_v_Kitchen_Magic_Limited-_Judgment_-_6020785.2024.pdf).
Huddersfield Golf Tech Firm Tees Up for International Success
Source: gov.uk (2025-01-29)

MIA Sports wins Dubai contract with support from HSBC UK and UK Export Finance.

- A Huddersfield-based company which specialises in indoor golf technology has entered the UAE market after it secured a finance package worth £75,000.
- Financing was provided by HSBC UK, with government backing from UK Export Finance.
MIA Sports specialises in the design, supply and installation of golf simulators and teaching studios. Though founded only 10 years ago, their products have been adopted as an integral training tool at golf facilities in the UK, Europe, and East Asia.

MIA Sports has now begun exporting to the United Arab Emirates with the support of UK Export Finance (UKEF), the government export credit agency.

Faced with the opportunity of supplying its technology to Dubai, MIA Sports had to provide financial guarantees which would have restricted its cashflow – a catch-22 situation. They approached UKEF, who worked with HSBC UK to arrange a finance package for the amount of £75k. This was supported by a government guarantee provided through UKEF’s General Export Facility (GEF), a product specifically tailored to enable SMEs to scale up their exports by giving banks the confidence to lend.

The finance package, provided by HSBC UK and guaranteed by UKEF, gave MIA Sports the confidence to secure the Dubai contract. This comprised the supply and installation of 5 teaching studio bays for a new academy at the Emirates Golf Club, home to the iconic Dubai Desert Classic tournament.

Andrew Keast, Managing Director at MIA Sports, said:

Breaking into the UAE market was a major opportunity for us. Thanks to UKEF and HSBC UK’s support, we were able to access the finance required to bring our technology to a fast-rising capital in the world of golf.

Alissia Deane, Export Finance Manager for West Yorkshire, said:

This deal demonstrates how we’re helping Yorkshire businesses reach their export potential. By working closely with HSBC UK, we’ve enabled MIA Sports to bring their innovative golf technology to Dubai’s growing sports market.

Andy Booth, International Business Manager at HSBC UK, said:

Working alongside UKEF, we’re committed to helping innovative British businesses like MIA Sports expand internationally. This showcases how effective partnership between banking and government support can boost UK exports.

The story of MIA Sports shows how UKEF is working towards one of the key objectives in its Business Plan for 2024-2029 (https://www.gov.uk/government/publications/uk-export-finance-business-plan-2024-29): to support 1,000 SMEs a year by the end of the decade.

Contact

Media enquiries:

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
West Yorkshire Combined Authority
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 West Yorkshire Combined Authority 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 West Yorkshire Combined Authority 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.
Mr C De Oliveira Pacheco v Hearmore UK Ltd: 1400298/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr C De Oliveira Pacheco v Hearmore UK Ltd: 1400298/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/661e6d38d4a839725cbd3e75/Mr_C_De_Oliveira_Pacheco_V_Hearmore_UK_Ltd_-_1400298.2024_-_Judgment.pdf).

Read the full decision in Mr C De Oliveira Pacheco v Hearmore UK Ltd: 1400298/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/6807b0f40324470d6a394e85/Mr_C_De_Oliveira_Pacheco_-vs-_Hearmore_UK_Ltd_-_1400298.2024_-_Judgment.pdf).
The Training Initiative Group 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 The Training Initiative Group 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 The Training Initiative Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
OT45800 - Non-residents working on the UK continental shelf: exemption for licensee from recovery of tax - cancellation of exemption certificate
Source: gov.uk (2025-11-13)


Outline

An officer of HMRC may, by notice in writing to the person to whom the exemption certificate was issued (normally the field operator - not the non-resident contractor) cancel an exemption certificate from such date, not earlier than 30 days after service of the notice, as may be specified in the notice (TMA70\S77F(4)).

Grounds for cancellation

A certificate may be withdrawn when HMRC is no longer satisfied that the person who applied for it will comply with any obligations imposed on him by the Taxes Acts. Grounds for withdrawal would include failure to reply to correspondence, provide statements of profits or pay assessed tax.

Pre-cancellation warnings

Immediately the failure is detected, LB Oil & Gas will warn the non-resident or his agent that if the failure is not corrected within a reasonable time the certificate will be cancelled. If the failure is not rectified within the time scale specified in the warning letter a notice of cancellation will be sent to all licensees to which certificates have been issued.

Specimen notice of cancellation

NOTICE CANCELLING AN EXEMPTION CERTIFICATE

A certificate was issued on ………….….. number ……………… in pursuance of paragraph 2 of Section 77F of the Taxes Management Act, 1970 exempting the holder of licence number …………………..….. from liability for certain unpaid tax by ……………………………. [name of original applicant]

In accordance with paragraph 3 of Section 77F of the Taxes Management Act 1970, I now give you notice that the certificate is cancelled with effect from ……………..... i.e. 30 days after the service of this notice.

You will therefore be liable in accordance with paragraph 1 of Section 77C of the said Act 1970, for any tax which becomes due after that date from ……………………….... [name of original applicant] or is assessed on ………………………….. [name of original applicant] but remains unpaid for more than 30 days.

.............................................................................

Signed on behalf of the Commissioners of HM Revenue and Customs

Date...................................................................
EIM36520 - Deductions from earnings: capital allowances: conditions to be met if capital allowances are to be given
Source: gov.uk (2025-10-23)


Section 36 CAA 2001

General conditions relating to capital allowances for employees

The Capital Allowance legislation in Part 2, CAA01 (Plant and machinery allowances – CA20000 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca20000)) applies in the same way to offices and employments as it does to trades, but this is subject to the following two additional rules which apply only to employees and office holders.

An employee or office holder can only claim allowances if the asset:

is not a cycle or motor vehicle (see EIM36750 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36750)); and

was ‘necessarily provided’ for use in the performance of duties of the employment or office (see EIM36540 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36540)).

If the employer in fact meets the expenditure, directly or indirectly, the employee would not usually be eligible to claim allowances. Instead, the employer may be eligible to claim allowances (see CA14100 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca14100)).

If the employee or office holder uses the qualifying asset partly for private purposes an apportionment should be made (see CA27005 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca27005)).
Mr S Dunkley v DPD Group UK Ltd: 6000665/2025
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr S Dunkley v DPD Group UK Ltd: 6000665/2025 - Judgment (https://assets.publishing.service.gov.uk/media/691475c0b49cc44345161677/Mr_S_Dunkley_v_DPD_Group_UK_Ltd_-_6000665.2025_-_Judgment.pdf).
E Sutherland v London General Transport Services Ltd: 2303569/2022
Source: gov.uk (2025-01-27)

Employment Tribunal decision.

Read the full decision in E Sutherland v London General Transport Services Ltd: 2303569/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/671a3a04f7c956b7d065a456/Mr_E_Sutherland_v_London_General_Transport_Services_Limited_2303569-2022_Judgment_pub.pdf).

Read the full decision in E Sutherland v London General Transport Services Ltd: 2303569/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/678f7050ee8326de1d8e9d84/Earl_Sutherland_v_London_General_Transport_Services_Ltd_2303569-2022.pdf).

Read the full decision in E Sutherland v London General Transport Services Ltd: 2303569/2022 - Remedy (https://assets.publishing.service.gov.uk/media/67938a75e863a0e7724f4b17/Mr_E_Sutherland_v_Go_Ahead_London_Remedy_Judgment_2__2303569-2022.pdf).
Mr H K Lakkad v S & H Wholesale and Distribution T/a Max Distribution Ent Ltd: 3307211/2023
Source: gov.uk (2025-01-27)

Employment Tribunal decision.

Read the full decision in Mr H K Lakkad v S & H Wholesale and Distribution T/a Max Distribution Ent Ltd: 3307211/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/65bb9f40cc6fd600145dbe5b/Mr_H_Lakkad_v_S_H_Wholesale___Distribution_trading_as_Max_Distribution_Ent_Limited_3307211.2023_PPH_Reserved_Judgment.pdf).

Read the full decision in Mr H K Lakkad v S & H Wholesale and Distribution T/a Max Distribution Ent Ltd: 3307211/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67935fb1e863a0e7724f4ad8/Mr_H_Lakkad_v_S___H_Wholesale___Distribution_ta_Max_Distribution_Ent_Ltd_3307211_2023_FMH_Reserved_Judgment.pdf).
Cobra Corporate Services LTD
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Cobra Corporate Services LTD recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Charity regulator warns about fraudulent letters sent on its behalf
Source: gov.uk (2025-03-17)

Charity Commission warns charities about fraudulent messages recently sent to charities and trustees.

The messages typically request action to be taken such as removing a trustee or chief executive from their position, releasing funds as part of a grant or supplying documents such as a passport or utility bill. They may be signed as coming from ‘the Commission,’ Chief Executive Officer and/or its Directors.

We have reported the incidents to Action Fraud and will continue to monitor the situation.

It’s not always easy to tell if correspondence is real or fake, however please note we:
- will only send you a letter just by post only if we do not have your current email address. Check and update your details (https://www.gov.uk/guidance/online-services-for-charities)
- rarely address letters generically, for example ‘to whom it may concern’
- do not write letters or emails of certification on behalf of UK charities regarding tax exemption or any other matters
- do not issue requests to authenticate an account online by supplying personal identity documents
- will not ask you to provide banking information
In the rare circumstance where we might send you a letter by post it will:
- be franked – not stamped
- normally have a case number or reference on it
- be unlikely to be marked as ‘Strictly Private and Confidential’
- come from the Charity Commission for ‘England and Wales’, not the ‘UK’ or ‘England’
It is unlikely that any serious allegations against individuals would be detailed in a letter, or that we would name individuals before there was clear evidence of wrongdoing.

Matters to do with casework or investigation would normally come from a caseworker or a team at the Commission .

If you are in any doubt, contact us to check (https://www.gov.uk/government/organisations/charity-commission).