theodi/ndl-core-corpus huggingface dataset:
Royal National Lifeboat Institution
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 Royal National Lifeboat Institution 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 Royal National Lifeboat Institution 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
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.
Alpha Response 2004 Ltd T/a Red Support Services
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Alpha Response 2004 Ltd T/a Red Support Services will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Alpha Response 2004 Ltd T/a Red Support Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
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.
Private parking code of practice OA: RPC Opinion (green-rated)
Source: gov.uk (2025-07-10)

Regulatory Policy Committee opinion on MHCLG's private parking code of practice OA

The Department proposes to raise standards over time across the private parking industry in England, Scotland, and Wales to better protect and support motorists whilst balancing the legitimate needs of private parking operators.

Parking on private land is managed largely under contract law. When a driver enters and decides to park on a site owned or managed by a parking operator, they are held to have accepted and entered into a contract with that operator.

The number of parking charges being issued by private parking operators is at a record high. This increase has been accompanied by a steady stream of credible accounts of poor behaviour by some parking operators, and this has continued since the introduction of the Industry Code. These accounts are of motorists charged for breaking the rules in carparks when those rules were not clear, or where the motorist was unable to comply with the terms and conditions through no fault of their own e.g. poor signal, faulty apps, or faulty machines. The Department recognises that the increase in parking charges has not been driven by poor operator practices alone and identifies a number of other factors.

The OA sets out the evidence for a preferred option of legislating a Government Code of Practice which will clearly set out the standards which all parking operators are expected to meet. This will be supported by a new compliance framework to ensure that parking operators comply with the Code. It is published alongside a consultation as the department has concluded that further investigation is required to understand what proportion of parking charges result from motorist non-compliance vs poor operator behaviour so that Government can ensure future interventions are properly targeted and balance the needs of motorists and industry.

The OA sets out the costs to businesses and households, monetising where possible and providing illustrative estimates where evidence is not available.

The OA (https://assets.publishing.service.gov.uk/media/686d45d281dd8f70f5de3cac/private-parking-consultation-options-assessment.pdf) is green-rated; fit for purpose.
Lochgilphead Medical Centre
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 Lochgilphead Medical Centre 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 Lochgilphead Medical Centre 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.
SPE15350 - Sampling and testing: sampling applications
Source: gov.uk (2025-11-24)


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

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

When considering applications for sampling as a UFH, the following criteria should be applied:
- the warehouse keeper must keep records of all goods selected and removed for sampling purposes. This must include the quality of the sample, the purpose and nature of the tests, where the testing is to be carried out and their ultimate disposal
- the quantity of the sample to be taken is to be agreed between the warehouse keeper and the supervising office (but should be no more than is sufficient to carry out the intended tests) and details of the quantity agreed are to be included in letter granting the authorisation
- generally we would expect that all samples are used to destruction, (destruction of any unused samples can only be carried out with the prior permission of the supervising office), however
- any samples remaining that the applicant may wish to re-use must be removed to another customs approved treatment or use before any further testing or processing is carried out.
All requests for authorisation to undertake sampling whilst the goods are in the customs warehousing arrangements should be treated on a case-by-case basis.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Mr B Gregory v Mr P Howett T/a British Meat: 3306013/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr B Gregory v Mr P Howett T/a British Meat: 3306013/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6863bd76354985706f111b7c/Mr_Brian_Gregory_v_Mr_Peter_Howett_trading_as_British_Meat__3306013.2024__FMH_Judgment.pdf).
L Sivyer v Rascals After School Club Ltd: 1406272/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in L Sivyer v Rascals After School Club Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/67b44ba44a80c6718b55be8c/Louise_Sivyer_v_Rascals_After_School_Club_Limited_-_xx-xxxx-xxxx_-_Rule_22_Judgment.pdf).
Mrs D Watson v South Ayrshire Council: 4102062/2013
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mrs D Watson v South Ayrshire Council: 4102062/2013 - Strike Out (https://assets.publishing.service.gov.uk/media/689b51729159159c36e94093/Mrs_D_Watson_v_South_Ayrshire_Council_-_4102062.2013_-_Judgment.pdf).
Brightlink Learning 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 Brightlink Learning 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 Brightlink Learning 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
We also pledge the following:

Any additional commitments Brightlink Learning could make

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
D Dobson v Blakes Coffee & Co Events Ltd: 1808697/2024
Source: gov.uk (2025-04-14)

Employment Tribunal decision.

Read the full decision in D Dobson v Blakes Coffee & Co Events Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/67f68b56555773bbf109e24a/Daniel_Dobson_v_Blakes_Coffee___Co_Events_Limited_-_xx-xxxx-xxxx_-_Rule_22_Judgment.pdf).
Teacher misconduct panel outcome: Ms Stephanie Louise Bright
Source: gov.uk (2025-07-28)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Stephanie Louise Bright

Location teacher worked: Nottinghamshire, East Midlands

Date of professional conduct panel: 09 to 10 July 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Stephanie Louise Bright, formerly employed in Nottinghamshire, East Midlands.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Ms R Curnock v The Governing Body of Our Lady of Lourdes Catholic Primary School: 1405494/2023
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Ms R Curnock v The Governing Body of Our Lady of Lourdes Catholic Primary School: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/684042298dd459f8c947b3fc/MS_R_CURNOCK_-vs-_THE_GOVERNING_BODY_OF_OUR_LADY_OF_LOURDES_CATHOLIC_PRIMARY_SCHOOL_-_xx-xxxx-xxxx_-_Judgment.pdf).
Explosive detection systems for cabin baggage (EDSCB) – C3 approvals
Source: gov.uk (2025-04-24)

List of explosive detection systems meeting standard C3 for cabin baggage approved by DfT for use in aviation security.

List of approved equipment that meets explosive detection systems for cabin baggage (EDSCB) standard C3 for use in aviation security, approved by the Department for Transport.

The approved EDSCB analyses cabin bags and items in trays for the presence of explosive material.
Relief for trading losses (Self Assessment helpsheet HS227)
Source: gov.uk (2025-04-05)

Find out how to report trading losses in your Self Assessment tax return.

This guide tells you how you can report trading losses in your Self Assessment tax return. It covers:
- reducing income or capital gains
- claiming reliefs
- carrying losses forward against future profits
Head Up Charity
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 Head Up Charity 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 Head Up Charity 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.
Staffordshire Moorlands District Council
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 Staffordshire Moorlands District 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 Staffordshire Moorlands District 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, by pledging to the following:
- Armed Forces Friendly
- 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.
Sesame Apartments, 4 Holman Road, London, SW11 3PG: LON/00BJ/LDC/2025/0688
Source: gov.uk (2025-06-30)

Residential Property Tribunal Decision of Judge V Vodanovic on 23 June 2025.

Read the full decision in Sesame Apartments, 4 Holman Road, London, SW11 3PG: LON/00BJ/LDC/2025/0688 (https://assets.publishing.service.gov.uk/media/685aa3df72588f418862074e/LON00BJLDC20250688-_Decision.pdf).
ADCD02050 - Control: general
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Goods which are subject to ADD or CVD measures can be found at the end of the relevant Chapter in Volume 2 of the Tariff (The online version being the most up to date). This information includes:
- the commodity code
- the 4 digit additional code usually required to identify the manufacture of the goods concerned
- the country of origin
- the rate of ADD/CVD
- description of the goods and
- country of consignment.
In addition, these pages list any companies that are exempt from any measures that are shown, have been allowed lower rates and any conditions that apply. If they have given undertakings to the Commission not to sell their products below a specified reference price. The Commission closely monitors such imports.

It is also important to ensure as far as is possible, that any imported product has been correctly classified/valued because:
- attempts are sometimes made to misclassify goods to avoid ADD/CVD
- ADD/CVD can be tied to a specific Reference price. An importer may choose to exaggerate the entered value in order to avoid ADD/CVD
- ADD/CVD measures apply to specific countries. Importers may also attempt to disguise the origin of an imported product (see ADCD02250 (https://www.gov.uk/hmrc-internal-manuals/anti-dumping-and-countervailing-duties/adcd02250)).
- where ADD/CVD is based on weight or number of items, these may be underdeclared to limit the duty paid.
If traders require additional information, they can be referred to the Anti-Dumping and Countervailing duties Guide on the Business Link website at https://www.gov.uk/guidance/anti-dumping-duty-to-protect-eu-businesses-against-cheap-imports
VATGPB6700 - Local government partnership programmes: local authority and NHS joint stores depots
Source: gov.uk (2025-11-25)


Under section 75 of the NHS Act 2006, joint stores can exist under two partnership arrangements:
- A pooled funding arrangement whereby each party procures goods and pays for them from the joint funds (see VATGPB6640 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb6640)).
- An agency arrangement whereby the cross-charging for management services, etc., gives rise to taxable supplies.
Local authorities and NHS bodies are subject to different funding regimes and VAT treatment. The following VAT procedures apply to arrangement 2 above.

Operation

Some store depots are operated by a local authority and others by NHS bodies. The operator must charge VAT on the income received, in respect of salary costs and fuel and power, as payment for its supplies. This charge is often made as a supplement to supplies of stock or as a periodic charge. A local authority recipient of these services is able to reclaim the VAT, subject to the normal rules, while an NHS body may claim it as a refund under the contracted out service regime.

Stock purchases

Only one participant in a joint stores arrangement is responsible for accounting for an item of stock within its books. It is this participant that incurs any VAT charged by the supplier. The purchase invoice provided by the supplier to the operator should be made out to the participant with accounting responsibility for the item in question. However, approval may be given for alternative arrangements where this may cause difficulty, for example in using bulk purchase facilities. This allows the store operator to:
- initially purchase the stock and reclaim the VAT on the supplier's invoice, and
- sell on items to the other party where they have accounting responsibility, charging VAT and accounting for output tax.
Reclaiming VAT on stock items, subject to the normal rules, is only available to a local authority recipient and only when it has accounting responsibility. NHS operators of stores depots may therefore need to discuss the VAT implications with the local authority.

Top of page (#Top)

Hire of stock

A participant with accounting responsibility for an item of stock within its books may lend or hire it to the other. This might be to cover temporary shortages. VAT is not due on any charge made because this is not seen as a business activity for VAT purposes. When items are hired in from outside contractors, VAT recovery is only available, subject to the normal rules, to a local authority recipient and only when it has accounting responsibility.
ETASSUM44250 - Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Rights issues
Source: gov.uk (2025-12-03)


Adjustments to reflect rights issues are more difficult and a company or their scheme organiser should normally refer the company's proposals to SAV for advice on whether the adjustments are acceptable.

The basic principle is that the 'necessary' adjustment is one which would adjust the acquisition price per share (which is based on the market value of the shares at the date of grant) and the number of shares, to what it would have been had the new share structure been in place when the options were first granted.

SAV accept that the following formula is acceptable for computing the adjustment to be applied to the original option acquisition price to take account of a rights issue, which if used, will not require SAV approval of the adjustment. This however is not necessarily the only method of adjustment acceptable to SAV.

Rights issue formula

Adjust by: A divided by M

Where:
- A is the average value of a share following the rights issue (the theoretical ex-rights price)
- M is the mid-market value of a share on the last day the shares were listed cumulative rights
The average value of a share following the rights issue (A) is computed by:

N multiplied by M

Plus

R multiplied by P

Divided by

R plus N

Where:
- N is the number of shares required to entitle the holder to ‘rights’ shares
- M is the mid-market price of each of those shares on the last dealing day cumulative rights
- R is the number of ‘rights’ shares offered per N
- P is the price at which each 'rights' share is offered
The number of shares in the option is then adjusted by the reciprocal of the above.

An example:
- Existing option over 1000 shares at 40 pence per share
- Company makes 1 for 4 rights issue at 50 pence per share (N=4; R=1; P=50 pence)
- Mid-market price of a share on last day listed cumulative rights (M) = 65 pence
The calculation is as follows:

4 multiplied by 65 pence

Plus

1 multiplied by 50 pence

Average Price (A) 1 plus 4 equals 62 pence per share

Adjusted option exercise price is 40 multiplied by 62 divided by 65 equals 38.153 pence

Adjusted number of shares is 1000 multiplied by 65 divided by 62 equals 1048.4 shares

Aggregate option exercise price remains as £400 (now 1048.4 shares multiplied by 38.153p each)
Dene Valley Community Transport
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 Dene Valley Community Transport 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 Dene Valley Community Transport 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.
Export bovine semen to New Zealand: certificate 1129
Source: gov.uk (2025-10-01)

Apply online to export bull semen to New Zealand.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68dd2d5549e17d00a56ffc92/1129EHC-guidance.pdf).

Download a specimen certificate Export bovine semen to New Zealand: certificate 1129, version 4 (https://assets.publishing.service.gov.uk/media/68dd2ccf8c1db6022d0c9fac/1129EHC_V4.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/1129EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68dd2d5549e17d00a56ffc92/1129EHC-guidance.pdf).

Download and fill in Export bovine semen to New Zealand: certificate 1129, version 4 (https://assets.publishing.service.gov.uk/media/68dd2ccf8c1db6022d0c9fac/1129EHC_V4.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Boston Utd FC
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 Boston Utd FC 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 Boston Utd FC 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
We also pledge the following:

Provide training and development opportunities within our football club. A partnership between defence and our club.

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.
HMRC: spending over £500, September 2025
Source: gov.uk (2025-10-30)

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

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/4c40db15-8077-478b-b9aa-a345c4297347/government-procurement-card-use-hmrc).
Testing symbols for electric vehicle charging points
Source: gov.uk (2025-03-18)

Evaluated different ways of representing electric vehicle (EV) charging points on traffic signs.

This research tested the performance of 3 symbols to represent electric vehicle (EV) charging points on road traffic signs.

The research aimed to identify the symbol that:
- was most accurately interpreted
- was most consistently remembered
- stood out best in visually busy contexts
It was conducted through an online experiment with 1,107 drivers living in England and 15 in-depth interviews.

Thinks Insight & Strategy conducted the report on behalf of DfT.
Electricity licence exemption: Riverside Energy Park Limited
Source: gov.uk (2025-07-09)

A proposal to provide an exemption from the requirement to hold a generation licence.

We’re seeking views on a proposed exemption from the requirement to hold a generation licence in respect of the Riverside 2 Generating Station, a 75 MW plant owned and operated by The Riverside Energy Park Limited.

Please send responses by close of play on 6 August 2025 to:

xxx@xxx.xx (mailto:xxx@xxx.xx)
16A Riverbank, East Molesey, Surrey, KT8 9BH: HAV/43UB/MNR/2025/0650
Source: gov.uk (2025-10-29)

Southern Region, Mr I Perry BSc FRICS and Mr S Hodges FRICS on 7 July 2025

Read the full decision in KT8 9BH_HAV/43UB/MNR/2025/0650_decision (https://assets.publishing.service.gov.uk/media/68de5e16dadf7616351e4d44/16A_Riverbank__Decision.pdf) Read the full reasons in KT8 9BH_HV/43UB/MNR/2025/0650_reasons (https://assets.publishing.service.gov.uk/media/68de5eb3750fcf90fa6ffd17/16A_Riverbank__Full_Reasons.pdf)
Mr S Mellor v Kensington Park School Ltd and Mr B Tan: 2217985/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mr S Mellor v Kensington Park School Ltd and Mr B Tan: 2217985/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67adca2a69d39abb04adce3a/Mr_S_Mellor_v_1._Kensington_Park_School_Limited_2._Mr_B_Tan_-_2217985-2024.pdf).
Avian influenza: guidance, data and analysis
Source: gov.uk (2025-07-21)

The symptoms, diagnosis, management and epidemiology of avian influenza (bird flu).

Avian influenza is an infectious disease of birds caused by the influenza A virus. Birds are the hosts for most avian influenza viruses and a variety of influenza subtypes can be found in birds, particularly in water fowl and shore birds. Domestic poultry are especially vulnerable and the virus can rapidly cause epidemics in flocks.

Human infections with avian influenza are rare. However, some viruses, such as H5N1 or H7N9, have been associated with human disease.

The symptoms of avian influenza in humans vary considerably depending on the strain or subtype of the virus involved. Most infections take the form of a flu-like illness (fever, cough, body or muscle pain, sore throat, runny nose). Other symptoms can include conjunctivitis (red, sore and discharging eyes).

Information on the different strains of influenza virus (http://webarchive.nationalarchives.gov.uk/20140722091854/http:/www.hpa.org.uk/Topics/InfectiousDiseases/InfectionsAZ/SeasonalInfluenza/InformationForThePublic/influsFrequentlyaskedquestionsoninfluenza/#Symptoms) can be found on our health protection archive website.

The Defra website (https://www.gov.uk/guidance/avian-influenza-bird-flu) has information and guidance on:
- the latest avian flu situation
- how to spot avian flu, including what to do if you suspect it
- measures to prevent it
Further information on avian influenza in humans is available on the WHO website (http://www.who.int/influenza/human_animal_interface/en/).

The UN World Organisation for Animal Health (OIE) (http://www.oie.int/animal-health-in-the-world/web-portal-on-avian-influenza/) provides regular updates on avian influenza in animals.

For advice on working with avian influenza virus in laboratory or birds, see the Health and Safety Executive (HSE) website (http://www.hse.gov.uk/biosafety/diseases/avianflu.htm).
Finding and appointing new trustees (CC30)
Source: gov.uk (2025-05-13)

What to think about when recruiting and appointing new charity trustees, including rules about who can be a charity trustee.

Guidance and information about how you can:
- identify the skills and experience that your trustee board needs
- write role descriptions and advertise to find new trustees
- run an effective induction for new trustees