theodi/ndl-core-corpus huggingface dataset:
Mr A R Lupusoru v Ta Boxal Global Pay Solutions (in administration): 3313810/2022
Source: gov.uk (2025-06-26)

Employment Tribunal decision.

Read the full decision in Mr A R Lupusoru v Ta Boxal Global Pay Solutions (in administration): 3313810/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/685d0de43e6b7941f4e00a6b/Mr_A_R_Lupusoru_v_Ta_Boxal_Global_Pay_Solutions__in_administration___3313810-2022.pdf).
HMRC officials' meetings with tobacco stakeholders
Source: gov.uk (2025-10-30)

Details of HMRC officials' meetings with tobacco stakeholders.

HM Revenue and Customs (HMRC) publishes details of its officials’ meetings with tobacco stakeholders.

See further details on HMRC’s responsibilities for interacting with the tobacco industry under Article 5.3 (Framework Convention on Tobacco Control) (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/844161/Article_5_3_guidance_v3_6_FINAL_External.pdf) in guidance from November 2019.
Miss Z Kerr v S Radford: 3306465/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Miss Z Kerr v S Radford: 3306465/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ee6c8f98b3bac1ec299c64/Miss_Z_Kerr_-_v_-_Sarah_Radford___3306465-2024_-_Judgment.pdf).
City University London
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 City University London 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 City University London recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr R Barnes v Maurice Markovitz Ltd: 1400287/2025
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr R Barnes v Maurice Markovitz Ltd: 1400287/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/686e52fda08d3a3ca3b67936/Mr_R_Barnes_-vs-_Maurice_Markovitz_Ltd_-_Judgment.pdf).
UK armed forces mental health annual statistics: index
Source: gov.uk (2025-07-10)

Statistical information on mental health among the UK armed forces.

Following a public consultation (https://www.gov.uk/government/consultations/proposed-cessation-of-the-uk-armed-forces-mental-health-mid-year-report-and-production-of-episode-tables-in-the-uk-armed-forces-mental-health-annual-s) between June to July 2017, production of the episode tables in this publication will cease.

The video below provides an explanation of rate ratios and their use in the annual UK armed forces mental health report. The publication provides statistics on initial assessments for a new episode of care of service personnel at MOD Specialist Mental Health Services. The rate ratios have been used to determine if previous deployment to Iraq and/or Afghanistan was a risk factor

UK Armed Forces Mental Health: Ratio ratios explained (https://youtu.be/GQxyRFKJLSg)

Related information
- Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
- Upcoming release dates for this statistic (https://www.gov.uk/search/research-and-statistics?keywords=%22mental+health%22&content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=relevance)
Ms T Heale v Stagecoach Devon Ltd T/a Stagecoach Southwest: 6010073/2024
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Ms T Heale v Stagecoach Devon Ltd T/a Stagecoach Southwest: 6010073/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685e5f6c3e6b7941f4e00b24/Ms_Tina_Heale_-vs-_Stagecoach_Devon_Ltd_t.a_Stagecoach_Southwest_-_6010073.2024_-_Judgment.pdf).
COM101060 - Penalties: penalty determinations: multiple penalties on a single notice
Source: gov.uk (2025-10-15)


Penalties for failure to comply with a notice to deliver are imposed by Paragraphs (Para) 17 and 18 Schedule 18 Finance Act (FA) 1998.

Because a notice can cover more than one return period more than one penalty may be due in respect of the same notice.

Example

A Ltd makes up its accounts for the year to 31/12/2023.

It ceased trading on 30/09/2010 but continued to receive investment income after that date.

APs

9 months to 30/09/2023

3 months to 31/12/2023

Specified period on notice to deliver

01/01/2023- 31/12/2023

01/01/2023 - 31/12/2023

Notice served

19/01/2024

19/01/2024

Returns required by notice

APE 30/09/2023

APE 31/12/2023

Filing Date

31/12/2024

31/12/2024

Return delivered on

01/02/2025

01/02/2025

Penalties due under

Para 17 Sch 18 FA 1998

Para 17 Sch 18 FA 1998

Amount of penalty

£100 (Para 14(1)(b) Sch 18 FA 1998)

£100 (Para 14(1)(b) Sch 18 FA 1998)

The penalties are incurred in respect of the same notice to deliver and would be charged in the same determination.

See COM101011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com101011) for legislation applying to this subject.
Mr G Margetson v Mishcon de Reya LLP: 6019340/2024
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Mr G Margetson v Mishcon de Reya LLP: 6019340/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68b15c62b430435c669c17c3/Mr_G_Margetson_v_Mishcon_de_Reya_LLP_-_6019340-2024.pdf).

Read the full decision in Mr G Margetson v Mishcon de Reya LLP: 6019340/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68ecbbe09b9afd539ca098bd/Mr_G_Margetson_v_Mishcon_de_Reya_LLP_-_6019340-2024_-_Reconsideration.pdf).
PAYE56015 - Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Source: gov.uk (2025-04-07)


Employers with more than one PAYE scheme can only claim the Employment Allowance from one PAYE scheme in that year, regardless of how many PAYE schemes they operate. It is up to the employer to nominate the PAYE scheme on which they want to claim the allowance.

Where an employer with more than one PAYE scheme is eligible for the Employment Allowance but finds that their nominated scheme did not use the full amount in the tax year (because the scheme's Class 1 NICs liability was less than the maximum allowance on the nominated PAYE scheme), the employer can claim the remaining balance of the Employment Allowance due after the end of the tax year from HMRC, up to a maximum of £3000 for tax years 2016 to 2017, to 2019 to 2020, £4,000 for tax years 2020 to 2021 and 2021 to 2022. Increasing to £5,000 for tax years 2022 to 2023, to 2024 to 2025, and £10,500 for tax years 2025 to 2026 onwards, provided there is an employer Class 1 NICs liability on the other PAYE schemes.

From 06 April 2020 to 5 April 2025 an employer with multiple payrolls (or who had multiple payrolls in the tax year before the year of claim), should add together all of the qualifying employer’s (secondary) Class 1 NICs liabilities incurred by each payroll in the tax year before the year of claim, to check if that amount is £100,000 or greater. If it’s £100,000 or greater, the employer will not be eligible to claim.

From 6 April 2020 eligibility rules for claiming the Employment Allowance changed. Further information on eligibility from 6 April 2020 to 5 April 2025 is available at GOV.UK see Changes to Employment Allowance (https://www.gov.uk/guidance/changes-to-employment-allowance).

From 6 April 2025, eligibility rules for claiming the Employment Allowance changed. Further information on eligibility from April 2025 is available at GOV.UK see Employment Allowance (https://www.gov.uk/claim-employment-allowance/eligibility)
Dawsongroup Plc
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 Dawsongroup Plc 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 Dawsongroup Plc 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
We also pledge the following:
- Consider ways in which remote-working solutions might benefit the mobile Armed Forces Community, especially partners and spouses.
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.
Achieving better value when buying
Source: gov.uk (2025-12-04)

Information about the range of support available to schools and trusts to buy goods and services, get better value and be compliant with procurement regulations.

Overview

This page brings together tools and guidance from the Department for Education (DfE) to support schools and trusts to get better value for money in line with procurement regulations.

DfE services to support schools and trusts

Energy for schools (https://www.get-help-buying-for-schools.service.gov.uk/energy/start) helps state-funded schools and trusts switch to the same energy contract used by DfE. It supports schools to:
- secure best value
- reduce risk
- simplify the process of buying energy
Risk protection arrangement (RPA) (https://www.gov.uk/guidance/join-the-risk-protection-arrangement-rpa-for-schools) is DfE’s alternative to commercial insurance that gives comprehensive risk protection, including cyber cover.

RPA membership brings many benefits that can help protect your school and staff, including:
- financial protection
- peace of mind
- access to support
Get help buying for schools (https://get-help-buying-for-schools.education.gov.uk/) offers free support to help schools and trusts achieve the best value when purchasing goods and services.

We have already helped over 5,000 schools and trusts to:
- get good value for money
- save time
- buy compliantly
Stay up to date

To learn about buying for schools and trusts, you can:
- follow Buying for schools (https://www.linkedin.com/showcase/buying-for-schools/?viewAsMember=true) on LinkedIn for regular updates about how we’re supporting schools and trusts to make the most of non-staff spend
- read our Buying for schools blog (https://buyingforschools.blog.gov.uk/) to learn about what we’re working on now and what we’ll be doing next
Useful links

Get help buying for schools (https://bit.ly/buyingsolution)

DfE Energy for schools (https://www.get-help-buying-for-schools.service.gov.uk/energy/start)
Carter-Smith Planning Consultants
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 Carter-Smith Planning Consultants 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 Carter-Smith Planning Consultants recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Export porcine meat and meat products to Burkina Faso: certificate 7226
Source: gov.uk (2025-06-16)

Use these forms and guidance document  to export fresh or frozen pork, or products containing pig meat, to Burkina Faso.

This certificate is no longer available to use for exports.

You should instead use certificate 7227 (https://www.gov.uk/export-health-certificates/export-bovine-meat-and-meat-products-to-burkina-faso-certificate-7227).
RH17 5AL, Southern Water Services Limited: environmental permit issued – EPR/WP3695HW/V006
Source: gov.uk (2025-03-25)

View the permit issued for Goddards Green Sludge Treatment Centre, Goddards Green under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Southern Water Services Limited

Installation name: Goddards Green Sludge Treatment Centre

Permit number: EPR/WP3695HW/V006
School-level annual school census: guide
Source: gov.uk (2025-11-26)

Guidance for independent schools to help them with the 2025 school-level annual school census (SLASC).

This guide helps you prepare and submit your school’s 2026 school-level annual school census (SLASC) return.

SLASC census day for registered independent schools is Thursday 15 January 2026.

SLASC records:
- teaching and pupil numbers
- courses of study
- pupils with special educational needs
- looked-after children
- charitable status
- annual fees and boarding accommodation
- details of new staff members and proprietors since the last census
Read more about submitting data for SLASC (https://www.gov.uk/guidance/school-level-annual-school-census).
Lotus Electrical 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 Lotus Electrical 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 Lotus Electrical 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 Reservists
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.
GreenKite Associates Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 GreenKite Associates Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces 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.
National Education Nature Park: process evaluation
Source: gov.uk (2025-10-30)

A summary of implementation of the National Education Nature Park programme during its first 2 years of delivery.

This report sets out to summarise implementation of the National Education Nature Park programme during its first 2 years of delivery, including:
- programme reach, awareness and recruitment
- alignment to the wider climate education landscape
- programme grant
- programme implementation
- educator and pupil engagement
- self-reported programme outcomes
- value for money (VfM)
- future implementation and sustainability
The findings of this report were used to inform continuous improvement during the early stages of delivery and could be useful to other programmes with similar aims.
Thurrock Council: Letter to the Leader of Thurrock Council following Commissioners’ fifth report
Source: gov.uk (2025-06-18)

Letter informing the Leader of Thurrock Council of the publication of Commissioners’ fifth report and that the Secretary of State is minded-to issue new Directions to the council extending the intervention.

A letter from Jim McMahon OBE, Minister of State for Local Government and English Devolution, to the Leader of Thurrock Council following the fifth report from the Thurrock Commissioners.

The Minister’s letter outlines that the Secretary of State is minded-to use her powers under section 15 of the Local Government Act 1999 to issue new Directions to the council extending the intervention at Thurrock Council until 30 April 2028 and inviting representations from the council by 2 July 2025.
Mr Z Ravjani v Prestige Staffing Ltd: 3300424/2025
Source: gov.uk (2025-08-08)

Employment Tribunal decision.

Read the full decision in Mr Z Ravjani v Prestige Staffing Ltd: 3300424/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6892290fa34b939141463f83/Mr_Z_Ravjani_-_v_-_Prestige_Staffing_Limited___3300424-2025_-_Judgment.pdf).
Postwick with Witton Parish Council
Source: gov.uk (2025-11-26)

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 Postwick with Witton Parish Council 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 Postwick with Witton Parish Council 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.

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.
NIO: Senior officials’ business expenses, hospitality and meetings data collection
Source: gov.uk (2025-06-02)

All data on senior officials' business expenses, hospitality, and the Permanent Secretary's meetings with external organisations.

NIO publishes details of senior officials’ business expenses and hospitality and the Permanent Secretary’s meetings on a quarterly basis.

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/49bcaa90-eae0-4c6e-8e29-2cce29be8afb/nio-senior-officials-transparency-data-oct-to-dec-2021).
Cheshire West Recycling
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 Cheshire West Recycling 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 Cheshire West Recycling 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.
IEIM400995 - Non-Reporting Financial Institutions: Qualified Non-Profit Entity
Source: gov.uk (2025-11-06)


From 1 January 2026, a UK non-profit organisation that is within the definition of Financial Institution and meets certain conditions can be a Qualified Non-Profit Entity, which is a Non-Reporting Financial Institution (NRFI).

A non-profit organisation that is an Active NFE or Passive NFE cannot be a Qualified Non-Profit Entity.

The conditions are set out in sub-paragraph D(9)(h) of Section VIII of the CRS, as follows:

the Entity is established and operated in the UK exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in the UK and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;

it is exempt from income tax in the UK;

it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;

the applicable laws of the UK or the Entity’s formation documents do not permit any income or assets of the Entity to be distributed to, or applied for the benefit of, a private person or a noncharitable Entity other than pursuant to the conduct of the Entity’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the Entity has purchased; and

the applicable laws of the UK or the Entity’s formation documents require that, upon the Entity’s liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other Entity that meets the conditions set out in i) to v), or escheat to the government of the UK or any political subdivision thereof.

In addition to meeting these conditions, the Entity must be:

• registered as a charity with the Charity Commission of England and Wales, the Office of the Scottish Charity Regulator or the Charity Commission for Northern Ireland, or

• registered with HMRC for charitable tax purposes or as a Community Amateur Sports Club.

A non-profit organisation that is a Financial Institution and meets the above criteria to become a Non-Reporting Financial Institution from 1 January 2026 may deregister from HMRC’s AEOI service from that date.

HMRC will accept that any such non-profit organisation that has not registered with HMRC’s AEOI service because it has never had Reportable Accounts is not required to register by 31 December 2025
Mrs I De Leon v Care Ethic Ltd and Powys County Council: 1602855/2023 and 1603062/2023
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Mrs I De Leon v Care Ethic Ltd and Powys County Council: xx-xxxx-xxxx and 1603062/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66ab8863ab418ab0555931b0/Mrs_I_De_Leon_v_Care_Ethics_Ltd___Other_xx-xxxx-xxxx___1603062.2023___Judgment.pdf).

Read the full decision in Mrs I De Leon v Care Ethic Ltd and Powys County Council: xx-xxxx-xxxx and 1603062/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67853c11c6428e013188171c/xx-xxxx-xxxx_I_Lyn_DeLeon_v_Care_Ethics_Ltd_-_Judgement.pdf).
Grange Apartments, 75-105 Garden Close (odd numbers only), Poulton Le Fylde, FY6 7WG: MAN/30UQ/LDC/2021/0067
Source: gov.uk (2025-06-24)

Northern Region Judge Bennett sitting on 13 April 2022

Read the full text in Grange Apartments, 75-105 Garden Close (odd numbers only), Poulton Le Fylde, FY6 7WG: MAN/30UQ/LDC/2021/0067 (https://assets.publishing.service.gov.uk/media/681c9037e26cd2f713d870ad/MAN30UQLDC20210067_GRANGE_APARTMENTS_FY6_7WG_First_Draft_Dispensation_Decision.pdf)
Flats 1-15 Forsyth Court, 6-8 Cambridge Avenue, New Malden, KT3 4JE - LON/00AX/LDC/2025/0635
Source: gov.uk (2025-05-16)

Residential Property Tribunal decision of Judge J. Shepherd on 12 May 2025

Read the full decision in Flats 1-15 Forsyth Court, 6-8 Cambridge Avenue, New Malden, KT3 4JE - LON/00AX/LDC/2025/0635 (https://assets.publishing.service.gov.uk/media/682735208999f671f3c243a2/Forsyth_Court_dispensation_decision.pdf)
A Arabadzhiyska v Vegan House Foods Ltd (in voluntary administration): 2406677/2024
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in A Arabadzhiyska v Vegan House Foods Ltd (in voluntary administration): 2406677/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67a5d2ec6006e4154dc4986c/A_Arabadzhiyska_v_Vegan_House_Food_Ltd__in_voluntary_liquidation___2406677_2024_.pdf).
Ms K Moreton and Mr R O’Connor v Chief Constable of Warwickshire Police: 1309600/2022 and 1309601/2022
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Ms K Moreton and Mr R O’Connor v Chief Constable of Warwickshire Police: xx-xxxx-xxxx and xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e12c0a70323a45fe6a6fba/Ms_K_Moreton_Mr_R_O_Connor_v_Chief_Constable_of_Warwickshire_Police_-xx-xxxx-xxxx___xx-xxxx-xxxx.pdf).
Idefigo 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 Idefigo 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 Idefigo Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Universal Periodic Review 50: UK Statement on Jamaica
Source: gov.uk (2025-11-12)

Statement by the UK's Ambassador for Human Rights to the UN, Eleanor Sanders, at Jamaica's Universal Periodic Review at the Human Rights Council in Geneva.

Thank you, Mr President.

The UK would like to express our continued solidarity and support for Jamaica following the devastating impact of Hurricane Melissa.

On the UPR, we welcome Jamaica’s continued engagement with the UN human rights system. We also commend Jamaica for its progress in advancing human rights and its commitment to democracy and strengthening access to justice. However, challenges remain in modernising key legislative frameworks and ensuring equal protections are in place for all citizens.

We recommend that Jamaica:

Strengthens independent investigative and accountability mechanisms of the security services to address the sharp rise in fatal shooting incidents that they are involved in, including by mandating that law enforcement wear body-worn cameras during operations and by surrendering camera footage to oversight bodies.

Amends the Offences Against the Person Act to decriminalise adult consensual same-sex relations, in line with international human rights standards.

Expands prevention and support services to address gender-based violence and discrimination.

We reaffirm our strong partnership with Jamaica and our shared commitment to advancing equality and opportunity for all Jamaicans. We wish Jamaica a successful review.

Thank you.
Tax-Free Childcare Statistics, December 2024
Source: gov.uk (2025-02-26)

These statistics provide information about families using Tax-Free Childcare

Tax-Free Childcare Statistics provides information on the numbers of families and children with open and used Tax-Free Childcare accounts and the amount of government top-up they have received. The statistics also include open and used accounts:

for families with a self-employed parent

for disabled children

by UK regions

by child age

This is a quarterly publication.
Care4Health Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Care4Health Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Care4Health Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
From imitator to innovator: how do firms grow in developing countries?
Source: gov.uk (2025-10-30)

Investigates the appropriate industrial policies for different stages of development.

Abstract

This policy brief investigates the appropriate industrial policies for different stages of development, specifically focusing on 2 ways to improve technologies: adopting existing technologies from foreign firms and innovating new technologies.

This is an part of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Shim Y. ‘From imitator to innovator: how do firms grow in developing countries?’ STEG Project Policy Brief, 2025

Links

From imitator to innovator: how do firms grow in developing countries? (https://steg.cepr.org/publications/imitator-innovator-how-do-firms-grow-developing-countries)
IEIM8000640 - Duplication of penalties
Source: gov.uk (2025-11-04)


Where a RCASP is liable to more than one penalty for either:
- Failure to apply due diligence procedures
- Failure to comply with record keeping requirements
- Inaccurate or incomplete reports
The RCASP will not be liable for more than one penalty for the same act or omission.

Where more than one of the above penalties is due for the same act or omission, an officer of HMRC will decide which is the most appropriate.