theodi/ndl-core-corpus huggingface dataset:
South London & Maudsley N H S Trust Trust Headquarters
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 South London & Maudsley N H S Trust Trust Headquarters 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 Reservists
- 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.
Tobacco Bulletin
Source: gov.uk (2025-08-29)

Monthly statistics on duty receipts and clearances for cigarettes and other tobacco products.

Quality report

Further details, including data suitability and coverage, are included in the Tobacco Bulletin background quality report (https://www.gov.uk/government/statistics/quality-report-tobacco-publications-bulletin-and-factsheet).

The Tobacco Bulletin contains statistics and analysis on the duty receipts and clearances for all tobacco products in the UK. The bulletin is updated quarterly.

Archive versions of the Tobacco Bulletin published on GOV.UK after October 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240509213534/https://www.gov.uk/government/statistics/tobacco-bulletin) are no longer hosted on this page and are instead available via the UK Government Web Archive, from the National Archives.

Archive versions of the Tobacco Bulletin published between March 2008 and August 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220801103640/https:/www.uktradeinfo.com/trade-data/tax-and-duty-bulletins/) are found on the archived UK Trade Info website, accessed via the National Archives.
Annual report of the Certification Officer, 2006 to 2007
Source: gov.uk (2025-04-14)

Annual report to the Secretary of State for Business and Trade and the Chair of Acas on the activities of the Certification Officer.

The report contains details of the Certification Officer’s activities in relation to:
- lists of trade unions and employers’ associations
- trade union independence
- annual returns, financial irregularities and access to accounting records
- financial and membership information and membership register
- superannuation schemes
- mergers
- political funds
- elections for certain positions
- breach of trade union rule applications
Annual Implementation Report 2022
Source: gov.uk (2025-02-25)

Annual Implementation Report for the 2014 to 2020 European Social Fund programme.

Key information on the implementation of the operational programme.

The European Structural and Investment Funds Growth programme is funding for projects that create jobs and supports local growth.

The funds include:
- the European Social Fund (ESF)
- the European Regional Development Fund
- part of the European Agricultural Fund for Rural Development
The European Agricultural Fund for Rural Development helps with:
- improving the environment
- improving farming and forestry competitiveness
- supporting rural businesses to grow and expand, improve knowledge and skills and get started
Ms M Smith v Cordia Services LLP and Glasgow City Council: 4111372/2018
Source: gov.uk (2025-06-13)

Employment Tribunal decision.

Read the full decision in Ms M Smith v Cordia Services LLP and Glasgow City Council: 4111372/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/68482ce3d0ca5d7801e4e6bf/Ms_M_Smith_v_Cordia_Services___Glasgow_City_Council_-_4111372.2018_-_Judgment.pdf).
Keep Britain Working Review: Discovery
Source: gov.uk (2025-03-20)

Keep Britain Working is an independent review of the role of employers in tackling health based economic inactivity and promoting healthy and inclusive workplaces

The discovery phase of the Keep Britain Working independent review aims to understand the characteristics and drivers of rising levels of inactivity and ill health. This includes exploring where there is the greatest potential for employers and government to make a difference. This publication also sets out key areas of interest which will frame the engagement phase of the review.

The terms of reference (https://www.gov.uk/government/publications/keep-britain-working-terms-of-reference) set out the purpose and scope of this review.

Feedback

We would welcome your views on the areas set out in the discovery report of the review. Please provide feedback on workplace interventions that have been successful in supporting employees with health conditions and disabled employees in work through the Keep Britain Working Engagement form (https://forms.office.com/e/p2hgdnistS)

Contact

For further information, email xxx@xxx.xx (mailto:xxx@xxx.xx)
Cablescan
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 Cablescan 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 Cablescan 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
- Armed Forces Day
We also pledge the following:

Promoting our work through our digital and social media channels Publishing our Pledge on a dedicated Covenant page on our website Recognising the transferable skills and qualifications in our recruitment and selection process of military personnel

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 Safety Report: Forever XT600 Electric Bike (2510-0224)
Source: gov.uk (2025-10-31)

Product Safety Report for Forever XT600 Electric Bike presenting a serious risk of fire.

Summary

Product: Forever XT600 Electric Bike

Hazard: The product presents a serious risk of fire as there is no evidence it has sufficient battery protective systems in place.

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

Product information

Hazard

The product presents a serious risk of fire as there is no evidence that it has sufficient battery protective systems in place. There is no evidence to demonstrate that it has been assessed using relevant UK conformity assessment procedures, as a valid Declaration of Conformity was not supplied. If the product is charged and left unattended overnight, a fault may occur potentially leading to the battery exploding and a fire starting. Improvements are also required to the product instructions.

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

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2510-0224

Notified by: Local Authority Trading Standards
National Citizen Service Trust annual report and accounts 2023 to 2024
Source: gov.uk (2025-05-06)

This document details the National Citizen Service Trust annual report and accounts for 2023 to 2024.

On 12 November 2024 the Secretary of State for Culture, Media and Sport announced the government’s intention to wind down the National Citizen Service (NCS) programmes from the end of financial year 2024/2025 and to close the National Citizen Service Trust (the body who delivers NCS programmes) when Parliamentary time allows. Therefore, programme delivery from the National Citizen Service ceased on 31 March 2025.

The National Citizen Service was a voluntary programme open to 16 to 17-year-olds (and some 18 to 24-year-olds with an education, health and care plan) across England, first created in 2009.

The Trust commissioned a year-round portfolio of programmes to support young people across England, including residentials, community interventions, employment programmes and digital opportunities.

NCS programmes were almost entirely funded by the government, through the Department for Culture, Media, and Sport (DCMS), though the responsibility for commissioning and overseeing the delivery of the NCS programme belongs to the NCS Trust.

The Trust is incorporated by Royal Charter pursuant to the National Citizen Service Act (2017) and is governed by a diverse board.

It is a legal obligation of the Trust to publish an annual report in line with a series of regulations – including the government’s Financial Reporting Manual.

The NCS Trust remains active with a reduced staff to complete closure activities until June 2025 and will close when parliamentary time allows.
Mrs H Hope (Deceased) v Glasgow City Council: 121146/2008
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs H Hope (Deceased) v Glasgow City Council: 121146/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/68483528d0ca5d7801e4e6c6/Mrs_H_Hope__Deceased__v_Glasgow_City_Council_-_121146.2008_-_Judgment.pdf).
VATRESNI2400 - Basic principles of the scheme: What is the legal basis for the scheme's conditions?
Source: gov.uk (2025-12-05)


The basic conditions for zero-rating supplies of goods for personal export are set out in Notice 704 VAT Retail Export Scheme (Northern Ireland). The legal basis for those conditions and where further guidance on their interpretation can be found, is as follows:

Condition – abbreviated description in Notice 704

Relevant Law

Section of Guidance

Zero Rating

VATA 1994 s.30(8) and s.30(10),

s.40A & Sch 9ZB

VATRESNI 2100 & 6150

Zero Rating movement of goods NI-GB

VAT Regs 95 regs 133(A) & 133(C)

VATRESNI 2100 & 3200

Exports in respect of Northern Ireland and conditions for the scheme in NI

VATA 1994 s.30(8)(b)

VAT Regs 1995 regs 133(A) & 133(C)

Notice 704

VATRESNI 2100 & 6150

Goods must be eligible for sale under the scheme

VATA 1994 s.30(8)

VAT Regs 1995 reg 133(C)

VATRESNI 6300 & 7000

Customer must make purchase in person: no facility for representative

VATA 1994 s.30(8)(b)

Notice 704

VATRESNI 6150

Goods must be exported from the EU

VATA 1994 s.30(8)

VAT Regs 1995 reg 133(C)

VAT Notice

VATRESNI 2100

Goods must be exported by last day of 3 month following month of purchase

VATA 1994 s.30(8)

VAT Regs 1995 reg 133(C)

Notice 704

VATRESNI 4200 & 7000

Goods must be produced to Customs at point of exit from the EU

VAT Regs 1995 reg 133(C)

Notice 704

VATRESNI 4000

Certified VAT refund document required as proof of export

VATA 1994 s.30(8)

Notice 704

VATRESNI 3500 & 4200

Goods may not be zero-rated until the VAT is refunded

VATA 1994 s.30(8)(b)

Notice 704

VATRESNI 3500

Retailer is liable to account for the import VAT

NI Regs 2020/1546 reg 9

Notice 704

VATRESNI 3050
Department for Business and Trade Panama
Source: gov.uk (2025-06-16)

DBT provides trade and investment services and practical support. We help UK companies succeed in Panama, and Panamanian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Panama.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Panama from the UK

UK companies can increase their sales, growth and stability by selling to Panama.

On Business.gov.uk, DBT provides:
- an export guide to Panama (https://www.business.gov.uk/export-from-uk/markets/panama/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Panama

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
PEO v Disclosure and Barring Service: [2025] UKUT 302 (AAC)
Source: gov.uk (2025-10-17)

Upper Tribunal Administrative Appeals Chamber decision by Judge Citron on 5 September 2025.

Read the full decision in UA-xx-xxxx-xxxx-V (https://assets.publishing.service.gov.uk/media/68f22581f5d433238a14c73f/UA-xx-xxxx-xxxx-V.pdf).

Judicial Summary

This appeal centred on events in an assisted living home where the appellant worked as a night support worker, over three days in April 2023. The Upper Tribunal found that the Disclosure and Barring Service had made mistakes in findings of fact about the appellant’s interactions with service users in the course of those incidents, and that those mistaken findings were material to the Disclosure and Barring Service’s decisions to include the appellant in the barred lists. The Upper Tribunal accordingly allowed the appeal and remitted the matter to the Disclosure and Barring Service for a new decision.
Mandatory tax adviser registration with HMRC
Source: gov.uk (2025-11-26)

This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.

Tax advisers who interact with HMRC on behalf of clients will be legally required to register and meet minimum standards before doing so.

This will begin in May 2026, with a transitional period of at least 3 months for all tax adviser groups.

HMRC will communicate the changes and provide guidance in advance. A digital registration process will be available, with a non-digital alternative for those who are digitally excluded.
Breast screening: guidance for breast screening mammographers
Source: gov.uk (2025-07-24)

Guidance on the mammographic aspects (both clinical and technical) of breast screening QA and the quality control of radiographic procedures.

This clinical guidance was last updated in December 2017. Any changes since then have been minor.

The guidance encourages best practice by mammographic staff to achieve NHS Breast Screening Programme (BSP) objectives and standards. It gives clear and detailed information on radiographic aspects of breast screening quality assurance and:
- provides a framework for audit and for identifying, reporting and resolving problems
- supports continuous improvement in quality for all radiographic aspects of breast screening service delivery
- promotes the development of a learning culture within breast screening
- promotes best practice, effective training and continuing professional development
The guidance has been produced by a working group of the NHS BSP clinical and professional group for radiography. They update and replace ‘Quality Assurance Guidelines for Mammography Including Radiographic Quality Control’ (Publication 63, 2006).

This refresh includes:
- the removal of quality control guidance which is published in a separate publication
- details of new quality assurance processes
- the removal of reference to core radiographic standards (these are published online)
- the requirement for Eklund technique for women with breast implants
- updated information on workforce education and training
Miss L Dawkins v The Moody Goose Ltd: 1401205/2025
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Miss L Dawkins v The Moody Goose Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/6915dc6bbc34c86ce4e6e75f/Miss_L_Dawkins_-vs-_The_Moody_Goose_Ltd_-_Judgment.pdf).
Product Recall: Belkin Auto-Tracking Stand Pro with DockKit (2511-0224)
Source: gov.uk (2025-11-26)

Product Recall for Belkin Auto-Tracking Stand Pro with DockKit presenting a risk of fire.

Summary

Product: Belkin Auto-Tracking Stand Pro with DockKit

Hazard: The product presents a risk of fire as the lithium-ion batteries can overheat whilst in use.

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

Product information

Hazard

The product presents a risk of fire as the lithium-ion batteries can overheat whilst in use. This can lead to localised smoking, melting and/or a risk of fire.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users. Consumers should stop using the product immediately and complete the recall form on the Belkin website (https://www.belkin.com/support-article/?articleNum=337290) to receive a full refund or replacement.

Owners should dispose of the product safely via their local household waste disposal site. Consumers should check first with their local centre if they accept this type of battery. For further information on household waste, access the following Gov.uk webpage https://www.gov.uk/dispose-household-waste.

Additional information

PSD notification number: 2511-0224

Notified by: Local Authority Trading Standards
Hydrolysed proteins, dicalcium phosphate and tricalcium phosphate - Import Information Notes
Source: gov.uk (2025-04-25)

Guidance for vets, importers and border control officials when importing hydrolysed proteins, dicalcium phosphate and tricalcium phosphate to Great Britain.

You must also read:

General information for imports of animal by-products - Import Information Note GEN/3 (https://www.gov.uk/government/publications/general-information-for-imports-of-animal-by-products-import-information-note-gen3)

Clarifying information for imports of animal products - IIN GEN/4 (https://www.gov.uk/government/publications/clarifying-information-for-imports-of-animal-products-iin-gen4)
Failure to travel to asylum accommodation: caseworker guidance
Source: gov.uk (2025-07-25)

Immigration staff guidance on how to apply the failure to travel to asylum accommodation policy.

UK Visas and Immigration guidance for staff providing information about how to apply the failure to travel policy.

This is tailored to single adults receiving asylum accommodation and subsistence support under section 95 or section 4(2) of the Immigration and Asylum Act 1999 (“the 1999 Act”). It applies to those who are already living in hotel asylum accommodation and who are being moved to dispersal asylum accommodation by the Home Office, but the individual fails to comply with this move.
Statement on the situation in Nepal: FCDO response
Source: gov.uk (2025-09-08)

Foreign, Commonwealth and Development Office statement about protests in Nepal and advice to British nationals.

A Foreign, Commonwealth and Development Office spokesperson said:

The recent loss of life and violence in Nepal is appalling. The UK supports fundamental freedoms and respect for human rights, including the right to protest and peaceful assembly. We urge all sides to end the violence and find a peaceful way forward.

British nationals in Nepal should follow travel advice, avoid protests, check local media for updates and follow direction of the local authorities. Our Embassy in Kathmandu remains open and British nationals in need of consular assistance can contact the Foreign Office 24/7.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Check if a parent would have had settled status on 30 June 2021
Source: gov.uk (2025-06-05)

HMPO staff guidance on passport applications for customers who need to check if a parent would have had settled status on 30 June 2021.

This guidance tells His Majesty’s Passport Office staff dealing with passport applications for customers born on or after 1 July 2021 when they need to check if UK Visas and Immigration would have granted the parent settled status on 30 June 2021.

It also tells them how to:
- work out what the relevant period of time is
- use the Residence Proving Service (RPS)
- ask for evidence or residence
- ask for evidence of a family relationship
- do quality checks on passport applications where the examiner used the RPS
Further education workforce in England, 2023 to 2024
Source: gov.uk (2025-05-29)

Statistics on the size and characteristics of the further education workforce in England from the 2023 to 2024 academic year.

This publication shows the size of the further education workforce, and characteristics of the workforce, including:
- ethnicity
- gender
- disability status
- age
It shows:
- subjects taught by teaching staff
- working patterns and contract types
- further education workforce pay
- unfilled teaching and management and leadership vacancies
- unfilled governor vacancies
It shows governor characteristics, including:
- ethnicity
- gender
- disability status
- age
- length of service
The release contains information at national and regional levels.
Ms A Khokhar v Gloucestershire VCS Alliance: 6018137/2024
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in Ms A Khokhar v Gloucestershire VCS Alliance: 6018137/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68dd41feef1c2f72bc1e4cd4/Ms_A_Khokhar_-vs-_Gloucestershire_VCS_Alliance_-_6018137.2024_-_Judgment.pdf).
Protected spirit drinks names: applications
Source: gov.uk (2025-03-10)

List of applications to protect the geographical name of a spirit drink in Great Britain.

Applications are listed by product type. Products that are eligible will be published for consultation. Registered spirit drinks are designated a Geographical Indication (GI).

Class 2: Whisky or Whiskey

Class 10: Cider spirit, perry spirit and cider and perry spirit
CTM36560 - Particular topics: companies in partnership: investment partnerships
Source: gov.uk (2025-08-18)


There cannot be a partnership without a 'business'. Most partnerships carry on a trade or profession. But it is possible for an activity not to amount to a trade or profession and still be within the definition of 'business' in the Partnership Act 1890. Property and investment management, carried on as a commercial venture, may fall into this narrow category. Such partnerships are sometimes known as ‘investment partnerships'. The rules set out at CTM36510 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36510) should be used to calculate the tax liability of company members of an investment partnership. For further guidance on what constitutes a ‘business’ in the field of property investment see PIM1030 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim1030).

Limited partnerships have become more common since 1987, when the British Venture Capital Association (BVCA) published guidelines on how they might be used as investment funds. They are almost always company partnerships. The relevant parts of the BVCA guidelines are reproduced below at CTM36580 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36580). More detailed notes on the taxation of these investment partnerships may be obtained from BAI (Technical).

The business of these partnerships is the making and managing of investments. Although they are partnerships and the taxation rules apply on that basis, the limited partners probably regard the scheme as a form of unit trust or other investment fund. They put up capital for investment in a number of unquoted companies on their behalf. They expect to reward the fund manager, so they let the general partner take a share of the income and gains in excess of the general partner's contribution to capital.

If this were an ordinary investment fund, and not a partnership, the general partner would be the fund manager and its share of the partnership profits would be the annual percentage management fee. A feature of these partnerships is that in years when the profits are too low to meet the general partner's guaranteed profit share, the general partner will probably take an interest-free loan from the capital accounts of the other partners. Such a loan is not regarded as taxable income in the hands of the general partner. The loan will be repaid out of its share of future partnership profits and the general partner will be taxed on it at that stage.
Armadilla 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 Armadilla 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 Armadilla 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.
Mr J Forsyth v Wm Morrison Supermarkets Ltd: 4106833/2024
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in Mr J Forsyth v Wm Morrison Supermarkets Ltd: 4106833/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/680f878b56bc2cfe7f7f5c4d/Mr_J_Forsyth_v_WM_Morrison_Supermarkets_Ltd_-_4106833.2024_-_Judgment.pdf).
Park Lane Practice
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 Park Lane Practice 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 Park Lane Practice 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.
Plant your future: the case for trees
Source: gov.uk (2025-03-20)

Find out about the many benefits that trees can bring to your land and the financial and expert support you can get from the Forestry Commission.

Did you know you can get paid for planting trees on your land?

Trees have many benefits for you, your land, the environment and for future generations.

By planting the right tree in the right place for the right reason, coupled with financial support and expert advice, woodlands can help you realise the true potential of your land.
COM96070 - Payments: group payment arrangements: repayments
Source: gov.uk (2025-10-10)


The Nominated Company can claim a repayment if it believes it has paid too much. It can do this if, due to a change in circumstances:
- its liability under the Group Payment Arrangement (GPA) in respect of a Group Payment Period (GPP) is likely to be less than previously calculated
- the amount which it has paid exceeds the amount due and payable under the arrangement at that point in time
This might be the case where the forecast of profits at group level has fallen or where a particularly profitable company has been sold out of the group during the GPP. You should refer claims for a repayment of money paid under a GPA to the Group Payment Team.

The Nominated Company should give notice in writing to the Group Payment Team before the closing date, claiming repayment and explaining the grounds for the claim. It must also specify which payments, or parts of payments, it wishes to have repaid. Interest is not added to any repayment at this point, but will be payable after the closing date of the GPP.

There is no obligation to repay on a claim, but the Group Payment Team will unless they are dissatisfied with the grounds for the claim or conclude that a smaller repayment is justified. The repayment claimed will be reallocated to the Nominated Company's own COTAX record and repaid to the Nominated Company. The Group Payment Team specifies which payments or part payments are being repaid, to ensure that interest is correctly calculated on the Nominated Company’s record when the GPP is cleared.

Automatic repayments and reallocations are inhibited on Accounting Periods (APs) where the Group Payment Arrangement Indicator is P.

The Nominated Company can claim repayment of any remaining overpaid balance shown on the closure notice up to the earlier of:
- 30 days from the date that notice is given
- the date the Nominated Company gives notice of the way it would like the amount paid to be apportioned between the participating companies
Otherwise, the overpayment will form part of the amount to be apportioned or reapportioned at the closing date.
Digest of UK Energy Statistics (DUKES): weather
Source: gov.uk (2025-07-31)

Data on annual trends in temperatures and heating degree days produced as part of DUKES.

Annual trends in temperature and heating degree days are produced as part of the annual Digest of UK Energy Statistics (DUKES) (https://www.gov.uk/government/collections/digest-of-uk-energy-statistics-dukes).

These statistics provide some contextual information for consumption patterns in energy, referenced in the chapters for each energy type.

These statistics are published annually on the last Thursday of July.

​Contact us​

If you have questions about this content, please email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Mr L Waltress v National Probation Service: 3310765/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Mr L Waltress v National Probation Service: 3310765/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68dd323249e17d00a56ffc98/Mr_Lincon_Waltress___v_-_National_Probation_Service___3310765-2024_-_Judgment.pdf).
Mr D Horn v Valve Components Ltd (In Administration): 8001223/2024
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Mr D Horn v Valve Components Ltd (In Administration): 8001223/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/682f26eae9440506ee9539b9/Mr_D_Horn_v_Valve_Components_Ltd__In_Administration__-_8001223.2024_-_Judgment.pdf).
Appeal a social security benefits decision (Notice of appeal): Form SSCS1
Source: gov.uk (2025-06-05)

Use this form to appeal against a decision made by the Department for Work and Pensions about social security benefits. You can appeal a benefit decision online. Details are provided below.

If you live in England, Wales or Scotland you can appeal a benefit decision online (https://www.gov.uk/appeal-benefit-decision/submit-appeal). This means you do not have to post in an appeal form or your Mandatory Reconsideration Notice (MRN).

Related guidance
- How to appeal against a decision made by the Department for Work and Pensions (SSCS1A) (https://www.gov.uk/government/publications/how-to-appeal-a-decision-by-dwp-sscs1a)
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 & 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.
Ms S Shokuhi v University Hospitals of Leicester NHS Trust: 2602927/2022
Source: gov.uk (2025-04-04)

Employment Tribunal decision.

Read the full decision in Ms S Shokuhi v University Hospitals of Leicester NHS Trust: 2602927/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/67ed10b4632d0f88e8248bb3/Ms_Sheila_Shokuhi_v_University_Hospitals_of_Leicester_NHS_Trust_2602927.2022_Judgment.pdf).
CG67828 - Reliefs: employee-ownership trusts: The ‘consideration requirement’
Source: gov.uk (2025-04-04)


Throughout this manual, all legislative references are to Taxation of Chargeable Gains Act 1992 (https://www.legislation.gov.uk/ukpga/1992/12/contents)(“TCGA92”) unless otherwise stated.

S236H(4)(ca) (inserted by by para 5 of Sch 6 Finance Act 2025)

Provides that for disposals on or after 30 October 2024, the trustees of the settlement take all reasonable steps to secure that,
- the consideration for the disposal does not exceed the market value of the ordinary share capital at the time of the disposal, and
- where some or all of the consideration for the disposal is deferred, that the rate of any interest payable in relation to the deferral does not exceed a reasonable commercial rate.
The first requirement is met where the trustees took the steps that a reasonable prudent person would take to verify the consideration for the disposal does not exceed market value. Typically, this could be receiving and considering an independent professional opinion (that the consideration does not exceed market value). This opinion may be obtained by C or another person provided the trustees are entitled to rely on it. The trustees may rely on this opinion unless they have reasonable cause to suspect material facts are incorrect or incomplete. An opinion does not need to be updated to the exact time of the disposal if there are no material changes affecting an earlier opinion.

Where interest is payable on any amounts of the consideration that are deferred, whether the rate of interest exceeds a reasonable commercial rate should be assessed at the date the transaction takes place. ‘Reasonable commercial rate’ means a rate that is commensurate with the expected rate that would be applied in respect of deferred consideration in an equivalent transaction with another trustee or trustees of an employee ownership trust, or taking into account commercial rates of interest on loans with an equivalent level of security or guarantees for a similar period.

Preparatory action may be taken before a settlement is established in order to meet these requirements.
Affordable Homes Programme 2021 to 2026 summary to end of March 2025
Source: gov.uk (2025-11-05)

Updates to funding allocations made under the Affordable Homes Programme 2021 to 2026 to end of March 2025.

We publish regular updates for the Affordable Homes Programme 2021 to 2026.

This update represents the position as at the end of March 2025 with regard to funding allocations agreed, and schemes that have progressed to grant confirmation stage.
Advanced Systems Understanding 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 Advanced Systems Understanding 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 Advanced Systems Understanding Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss M B Cuadra v PATT Foundation Ltd (in voluntary liquidation): 6003261/2024
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Miss M B Cuadra v PATT Foundation Ltd (in voluntary liquidation): 6003261/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ff9aa8393a986ec5cf8e1b/Miss_M_Benavides_Cuadra_v_PATT_Foundation_Ltd__in_voluntary_liquidation__-_6003261-2024.pdf).