theodi/ndl-core-corpus huggingface dataset:
PIM2205 - Deductions: main types of expense: rent paid out
Source: gov.uk (2025-10-03)


The test for deductibility of rent is whether the rent in question is paid 'wholly and exclusively' for the purposes of the property business (see PIM2010 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2010)). Where an identifiable part of an expense is wholly and exclusively incurred for the purposes of the property business that part can be deducted.

Where a landlord lets part of a property and occupies the rest themselves, the proportion of the rent they pay which relates to the let part may be allowed as an expense of the property business. That treatment should apply to any ground rent, rent-charge, ground annual or feu duty.On the other hand, a landlord may have a property not all of which is let, but all of which is intended for letting. For example, in a house divided into flats, one flat maybe vacant for the time being. In such a case it may be accepted that all the rent is paid for the purposes of the property business.
Mrs S Barnwell v Sharif Healthcare Ltd: 1600263/2025
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mrs S Barnwell v Sharif Healthcare Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/686e6a162557debd867cbea0/xx-xxxx-xxxx_S_Barnwell_v_Sharif_Healthcare_limited_Judgment.pdf).
General Guard Security Services 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 General Guard Security Services 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 General Guard Security Services 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
- 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.
Anti-money laundering and countering the financing of terrorism reports
Source: gov.uk (2025-12-08)

Annual reports on anti-money laundering and countering the financing of terrorism.

The Treasury appoints supervisors to monitor the anti-money laundering (AML) and counter-terrorist financing (CTF) compliance of businesses in scope of the Money Laundering Regulations (MLRs). In order to improve the transparency and accountability of supervision and to encourage good practice, the Treasury has worked with supervisors to develop annual reports on the performance of AML/CTF supervisors. The reports fulfils the Treasury’s obligation under the MLRs to ask all designated AML/CTF supervisors to provide information on their supervisory activity and publish a consolidated review of this information.
HMRC: spending over £25,000, September 2025
Source: gov.uk (2025-10-30)

Reports on departmental spending over £25,000.

HM Revenue and Customs (HMRC) publishes details of all departmental spending over £25,000 on a monthly basis.

You can read a list of abbreviations and terms (https://www.gov.uk/government/publications/hmrc-glossary-of-terms-used-in-departmental-spending-over-25000-pages) used by HMRC when recording spend of more than £25,000 with suppliers.

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/008d307b-5434-4218-9b62-2eabdef48778/financial-transactions-data-hmrc).
Digital Inclusion Action Committee: terms of reference
Source: gov.uk (2025-07-09)

Terms of reference for Digital Inclusion Action Committee.

Terms of reference for Digital Inclusion Action Committee (https://www.gov.uk/government/groups/digital-inclusion-action-committee) that will work closely with the Department for Science, Innovation and Technology (DSIT).
Flat 6A, 90 Britannia Walk, London N1 7NQ: LON/00AM/MNR/2025/0754
Source: gov.uk (2025-10-23)

Residential Property Tribunal Decision of Judge Mr A Harris LLM FRICS FCIArb on 8 September 2025

Read the full decision in Flat 6A, 90 Britannia Walk, London N1 7NQ: LON/00AM/MNR/2025/0754 (https://assets.publishing.service.gov.uk/media/68c14d2a8c6d992f23edd803/Market_Rents_Decision_Form_6A_90_Britannia_Walk.pdf). Read the summary reasons in Flat 6A, 90 Britannia Walk, London N1 7NQ: LON/00AM/MNR/2025/0754 (https://assets.publishing.service.gov.uk/media/68c14d417596dbfa052bfde0/Summary_Reasons_Market_Rent_Britannia.pdf).
LaneSystems 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 LaneSystems 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 LaneSystems Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Connect Driver Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Connect Driver Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SES Electrical Wholesalers 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 SES Electrical Wholesalers 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 SES Electrical Wholesalers 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
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.
Orchid Cellmark 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 Orchid Cellmark 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 Orchid Cellmark 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Recall: Elgetec Mini Salon Travel Hair Straightener and Platinum Pro Salon Ceramic Hair Straightener sold by TK Maxx and HomeSense (2502-0115)
Source: gov.uk (2025-03-06)

Product Recall for Elgetec Hair Straighteners presenting a risk of fire.

Summary

Product: Elgetec Mini Salon Travel Hair Straightener and Platinum Pro Salon Ceramic Hair Straightener sold by TK Maxx and HomeSense

Hazard: The product presents a risk of fire as the plug, fuse and cable are considered counterfeit.

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

Product information

Hazard

The product presents a risk of fire because the plug, fuse and cables are counterfeit, and are not of sufficient quality to protect against risks of overheating, fire or electric shock.

The products do not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs & Sockets etc. (Safety) Regulations 1994.

Corrective action

The product has been recalled from end users by the manufacturer and distributor. Customers are advised to return the products to any TK Maxx or HomeSense store for a full refund or replacement.

For further information, please contact the TK Maxx / HomeSense customer service on xxx@xxx.xx, or xx-xxxx-xxxx (UK) / 01 2476126 (Republic of Ireland).

Further information can be accessed on the TK Maxx recall page at the following link: https://www.tkmaxx.com/uk/en/product-recall

Additional information

PSD case number: 2502-0115

Notified by: Local Authority Trading Standards
Retention and use of bulk personal datasets: code of practice
Source: gov.uk (2025-06-06)

This code of practice relates to the exercise of functions conferred by virtue of part 7 of the Investigatory Powers Act 2016.

Code of practice on the procedures that must be followed before bulk personal datasets can be retained and examined by:
- the Security Service
- the Secret Intelligence Service
- the Government Communications Headquarters
Anna Wilson
Source: gov.uk (2025-10-28)

Anna Wilson is Development Director at British High Commission in Dar es Salaam providing oversight and assurance for UK’s development partnership with Tanzania. Prior to this, Anna was Deputy Development Director in Rwanda as well as Sudan leading on the UK’s humanitarian assistance. From 2015 to 2018 Anna worked as Head of UK’s Humanitarian Response Group responsible for ensuring a fast, effective response to global humanitarian emergencies including hurricanes in the Caribbean and South Pacific as well as the 2015 Nepal earthquake. Anna joined the Department for International Development (DFID) in 2003 and has worked on humanitarian and development programmes in Iraq, Vietnam, Afghanistan and Syria as well as on policy issues including debt relief, international financial institutions and private sector development. In 2017, Anna completed the UK Defence Academy’s Higher Command and Staff Course. Social media links follow Anna Wilson on X

Anna Wilson is Development Director at British High Commission in Dar es Salaam providing oversight and assurance for UK’s development partnership with Tanzania. Prior to this, Anna was Deputy Development Director in Rwanda as well as Sudan leading on the UK’s humanitarian assistance. From 2015 to 2018 Anna worked as Head of UK’s Humanitarian Response Group responsible for ensuring a fast, effective response to global humanitarian emergencies including hurricanes in the Caribbean and South Pacific as well as the 2015 Nepal earthquake.

Anna joined the Department for International Development (DFID) in 2003 and has worked on humanitarian and development programmes in Iraq, Vietnam, Afghanistan and Syria as well as on policy issues including debt relief, international financial institutions and private sector development. In 2017, Anna completed the UK Defence Academy’s Higher Command and Staff Course.

Social media links
- follow Anna Wilson on X (https://twitter.com/annawilsonfcdo)
DHSC group accounting manual 2025 to 2026
Source: gov.uk (2025-06-30)

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:
- integrated care boards
- NHS trusts
- NHS foundation trusts
- arm’s length bodies
The GAM is approved by the HM Treasury financial reporting advisory board (https://www.gov.uk/government/groups/financial-reporting-advisory-board-frab). It’s based on the 2025 to 2026 Government Financial Reporting Manual (https://www.gov.uk/government/publications/government-financial-reporting-manual-2025-26).
VATREVCON44000 - Compliance issues: How and who to assess
Source: gov.uk (2025-04-02)


Where supplies are subject to the reverse charge, the supplier should refrain from charging VAT and make clear to their customer on their invoice that the reverse charge should be applied (see VATREVCON37100 (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge-for-building-and-construction-services-manual/vatrevcon37100) for more information on invoicing). However, if the reverse charge has not been applied and instead VAT has been accounted for as normal (and there is no evidence that the customer was eligible to be treated as an end user and was treated as such by their supplier - see VATREVCON43000 (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge-for-building-and-construction-services-manual/vatrevcon43000) for specific considerations around eligible end users), the customer (the buyer of the supplies) must be assessed for the output tax they should have accounted for under the reverse charge. They can only pursue recovery of any output VAT they wrongly paid to their supplier from the supplier directly, not from HMRC. The supplier would in turn be eligible to recover any overdeclared output tax by means of normal error correction procedures.

For supplies made within the first six months of the construction reverse charge, from March 2021, where the construction reverse charge was mistakenly not applied and the error was not deliberate, no penalties applied, although assessments for the tax due did still apply. This was called the 'light touch period'.
Central African Republic sanctions: guidance
Source: gov.uk (2025-07-10)

Guidance on the Central African Republic (Sanctions) (EU Exit) Regulations 2020

The Central African Republic (Sanctions) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/616/contents/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
DfT: workforce management information, May 2025
Source: gov.uk (2025-06-26)

Reports on departmental staff numbers and costs.

The Department for Transport (DfT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk (https://www.data.gov.uk/dataset/8740c89f-5569-4429-bc9f-308d6edd6f5a/workforce-management-information-department-for-transport).
SFO opens European data centre bribery investigation
Source: gov.uk (2025-05-23)

The SFO today searched five properties and made three arrests as it announced a new multi-million pound international bribery investigation.

The Serious Fraud Office (SFO) today searched five properties and made three arrests as it announced a new multi-million pound international bribery investigation.

The target of the investigation is UK company Blu-3 and former associates of the global construction firm Mace Group.

The operation included a search of a suspect’s premises today by Monaco authorities with assistance from the SFO.

Blu-3 and others are suspected of paying over £3 million of bribes to former associates of Mace Group in relation to the construction of a data centre in the Netherlands for the technology giant Microsoft.

More than 70 SFO staff searched four homes and one commercial property across London, Kent, Surrey and Somerset today to seize evidence. Three individuals were arrested for questioning.

The Solicitor General Lucy Rigby KC MP attended one of the arrests in North London this morning.

Today’s operation and our continuing investigation is supported by the National Crime Agency (NCA).

Nick Ephgrave QPM, Director of the Serious Fraud Office, said:

Paying bribes to do business undermines our financial markets, the reputation of British companies and the rule of law and will not be tolerated.

Today’s action is a reminder that we will take rapid and robust action to tackle suspected bribery and corruption wherever it appears – at home and overseas.

Solicitor General Lucy Rigby KC MP said:

Bribery undermines the values of fairness and playing by the rules, and hurts individuals, businesses, and our wider economy.

As part of our Plan for Change, this Government is committed to tackling all forms of bribery to protect working people and ensure criminals are brought to justice.

Press Office

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

Out of hours press office contact number xx-xxxx-xxxx
Steve Fry Financial Planning 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 Steve Fry Financial Planning 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 Steve Fry Financial Planning Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Labour Market Enforcement: annual report 2023 to 2025
Source: gov.uk (2025-11-05)

Annual report from the Director of Labour Market Enforcement assessing labour market enforcement activity between 2023 and 2025.

This is the 2023 to 2025 annual report from Margaret Beels (https://www.gov.uk/government/people/margaret-beels), Director of Labour Market Enforcement (DLME).

It assesses labour market enforcement in the following Labour Market Enforcement strategies:

Labour Market Enforcement Strategy 2023 to 2024 (https://www.gov.uk/government/publications/labour-market-enforcement-strategy-2023-to-2024)

Labour Market Enforcement Strategy 2024 to 2025 (https://www.gov.uk/government/publications/labour-market-enforcement-strategy-2024-to-2025)

The annual report sets out:
- an assessment of progress made against implementation of the recommendations from the 2023 to 2024 and 2024 to 2025 Labour Market Enforcement strategies
- an assessment as far as possible of the effect on the scale and nature of non‑compliance in the labour market
- a statement of activities relating to the director’s information hub undertaken in the reporting period
West Meads GP Practice
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 West Meads GP Practice recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Mrs D McLoughlin (as personal representative of the estate of A Stankevitch deceased) v John W Laycock Ltd: 1806119/2024
Source: gov.uk (2025-12-09)

Employment Tribunal decision.

Read the full decision in Mrs D McLoughlin (as personal representative of the estate of A Stankevitch deceased) v John W Laycock Ltd: 1806119/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6936bde2b612700b2cb73621/Stankevitch_judgment_1806119_2024_blank.pdf).
Obesity profile: May 2025 update
Source: gov.uk (2025-05-07)

Update of adult overweight and obesity prevalence, physical activity, and fruit and vegetable consumption for England, regions and local authority geographies.

The following indicators have been updated:
- obesity prevalence in adults aged 18 and over
- overweight (including obesity) prevalence in adults aged 18 and over
- percentage of physically active adults aged 19 and over
- percentage of physically inactive adults aged 19 and over
- percentage of adults aged 16 and over meeting the ‘5 a day’ fruit and vegetable consumption recommendations (new method)
- percentage of adults walking for travel at least 3 days per week
- percentage of adults cycling for travel at least 3 days per week
Data is presented at upper and lower tier local authority, region and England for the years 2015 to 2024 (2020 to 2024 for the percentage of adults meeting the ‘5 a day’ fruit and vegetable consumption recommendations indicator). England-level data on inequalities is also included for these indicators, displaying data by index of multiple deprivation decile, ethnic group, working status, disability, level of education, socioeconomic class, age and sex.

Details of the latest release can be found in ‘Obesity profile: short statistical commentary, May 2025’.
Focus Financial (NE) 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 Focus Financial (NE) 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 Focus Financial (NE) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr I Griffiths v HM Revenue & Customs: 2502462/2023
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr I Griffiths v HM Revenue & Customs: 2502462/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67ffce2ab73354468d135566/Mr_I_Griffiths_v_H_M_Revenue_and_Customs_-_2502462-2023_-_Judgment.pdf).
Ms M Williams v City Academy Arts: 2200819/2024
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Ms M Williams v City Academy Arts: 2200819/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67768cb39d03f12136308d10/Ms_M_Williams_v_City_Academy_Arts_-_2200819-2024.pdf).
Hepatitis C (England and Wales): 2024
Source: gov.uk (2025-02-27)

Laboratory-confirmed cases of reported hepatitis C.

Quarterly reports of laboratory-confirmed cases of hepatitis C in England and Wales in 2023.

Previous hepatitis C reports are available at:

Hepatitis C (England and Wales): 2022 (https://www.gov.uk/government/publications/hepatitis-c-england-and-wales-2022)

Hepatitis C (England and Wales): 2021 (https://www.gov.uk/government/publications/hepatitis-c-england-and-wales-2021)

Hepatitis C (England and Wales): 2020 [Q3 and Q4] (https://www.gov.uk/government/publications/hepatitis-c-england-and-wales-2020)

Hepatitis C (England and Wales): 2020 [Q1 and Q2] (https://webarchive.nationalarchives.gov.uk/ukgwa/20220205055536/https://www.gov.uk/government/publications/hepatitis-c-england-and-wales-2020)

Hepatitis C (England and Wales): 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220209102825/https://www.gov.uk/government/publications/hepatitis-c-england-and-wales-2019)

For earlier reports, see Laboratory reports of hepatitis A and C: 2018 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220126153343/https://www.gov.uk/government/publications/laboratory-reports-of-hepatitis-a-and-c-2018).
Morgan Sindall Infrastructure
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 Morgan Sindall Infrastructure 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 Morgan Sindall Infrastructure recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

promotion of Op Courage to employees

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.
A Decent Homes Standard in the private rented sector: consultation
Source: gov.uk (2025-07-02)

This consultation seeks views on the introduction and enforcement of a Decent Homes Standard in the private rented sector in England.

On 16 June 2022, we published A fairer private rented sector (https://www.gov.uk/government/publications/a-fairer-private-rented-sector) – a landmark white paper for the private rented sector – which sets out this government’s commitment to introduce a legally binding Decent Homes Standard to the private rented sector for the first time.

This will improve parity with the social rented sector where there has been a decent homes standard in place since 2001. The system will also be fairer for good landlords by making sure those who do not treat their tenants fairly are no longer able to get away with it, tarnishing the reputation of the sector as a whole.

We have undertaken a range of stakeholder engagement in the last 3 months, running a number of in-depth discussions with key organisations on how we apply a Decent Homes Standard to the private rented sector. This consultation builds on that engagement and seeks further views on how to apply and enforce the standard in the private rented sector where it is not already being met. We really welcome views and feedback on the proposals and questions contained in this consultation and would like to thank you in advance for your input.
About us
Source: gov.uk (2025-05-01)

The Office of Qualifications and Examinations Regulation (Ofqual) regulates qualifications, examinations and assessments in England.

We maintain standards and confidence in qualifications in England:
- GCSEs
- A levels
- AS levels
- vocational and technical qualifications
- Apprenticeship end-point assessments
We’re independent of government and report directly to Parliament.

Find out how we regulate the qualifications typically taken in an academic year in schools or colleges (https://www.gov.uk/government/publications/ofqual-student-guide-to-exams-and-assessments-in-2025).

Who we are

Ofqual was set up in April 2010 under the Apprenticeships, Skills, Children and Learning Act 2009 (http://www.legislation.gov.uk/ukpga/2009/22/contents) and is also covered by the Education Act 2011 (http://www.legislation.gov.uk/ukpga/2011/21/contents).

We’re a non-ministerial government department with jurisdiction in England. We have 348 permanent employees as of March 2025 and are based in central Coventry.

Responsibilities

We’re responsible for making sure that:
- regulated qualifications reliably indicate the knowledge, skills and understanding students have demonstrated
- assessments and exams show what a student has achieved
- people have confidence in the qualifications that we regulate
- students and teachers have information on the full range of qualifications that we regulate
Objectives

Our priorities for 2025 to 2028 are:
- steward – secure the safe, fair, and resilient delivery of qualifications and assessments
- innovate – oversee the improvement and reform of qualifications
- strengthen – strengthen the performance, capacity, and resilience of the qualifications market
- engage – build confidence in qualifications
- develop – develop the skills, processes and systems needed for effective and efficient regulation
Details of our goals and objectives for 2025 to 2028 can be found in Ofqual’s strategy (https://www.gov.uk/government/publications/ofquals-corporate-plan).