theodi/ndl-core-corpus huggingface dataset:
CTM18320 - Shadow ACT: definition of parent and subsidiary companies
Source: gov.uk (2025-07-31)


SI1999/358 Reg6 (1)

The definition of a group is based on the provisions in ICTA88/S240.A group consists of:
- a parent company resident in the UK, and
- its 51 per cent subsidiaries.
Parent company Reg6 (2)(a)

A company cannot be the parent company of a group if it is itself a 51 per cent subsidiary of another company, and:
- it has no 51 per cent subsidiary, or
- it and its 51 per cent subsidiaries are all members of the same group.
The parent company is the top company within the group. While no other member can be the parent company of that group they may be the parent company of another group. That would happen where a company that was a member of a group had one or more 51 per cent subsidiaries which were not also members of the group in which it was a 51 per cent subsidiary.

51 per cent subsidiary Reg6 (2)(b)

A company is a 51 per cent subsidiary if it is
- UK resident, and
- a 51 per cent subsidiary within the meaning of ICTA88/S838.
Geospatial Commission Charter
Source: gov.uk (2025-05-12)

This Charter articulates the government’s commitment to the Geospatial Commission (“Commission”).

This Charter articulates the government’s commitment to the Geospatial Commission (“Commission”). It sets out the Commission’s purpose and its principal outputs, accountabilities and duties. The Charter also sets out the balance of responsibilities between the government and the Commission.
Mr R Stephenson v Emplaw Ltd T/a Emplaw Solutions Ltd: 1801607/2024
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mr R Stephenson v Emplaw Ltd T/a Emplaw Solutions Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/6890c66d25ba7325501b09db/1801607_Richard_Stephenson_v_Emplaw_Limited_TA_Emplaw_Solutions_Ltd.pdf).
Royal Alexandra & Albert School & Charitable Foundation
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 Alexandra & Albert School & Charitable Foundation 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 Alexandra & Albert School & Charitable Foundation 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
- 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.
Statistical Digest of Rural England
Source: gov.uk (2025-12-10)

Statistical Digest of Rural England: a compendium of socio-economic statistics for Rural areas. The compendium is structured into 8 thematic reports and is supported by a high level summary of key findings.

The Statistical Digest of Rural England (hereafter the Digest) is a collection of statistics on a range of social and economic topics, and provides comparisons between rural and urban areas; in most cases, this is as defined within the ONS’ Rural-Urban Classification (https://www.gov.uk/government/collections/rural-urban-classification).

The December 2025 release includes analysis updates for the following themes and topics:
- Communities and Households – Section B, English Indices of Deprivation
- Rural Economic Bulletin – Section F, Business demographics
- Rural Economic Bulletin – Section G, Businesses by industry
The Digest has been restructured into thematic reports and incorporates the previously separate publication the Rural Economic Bulletin (https://www.gov.uk/government/statistics/quarterly-rural-economic-bulletin).

All of the content previously found within the Digest has been clustered into sub-themes, but the new structure allows for a clearer distinction between topics. The Digest will continue to be updated regularly when new material is available. Thematic reports will be updated individually and not every report with be updated every month.

Archived publications

Copies of publications up to 2022 are available from the National Archive (https://webarchive.nationalarchives.gov.uk/ukgwa/20230208015303/https://www.gov.uk/government/collections/statistical-digest-of-rural-england). This page also includes a timeline through which users can find any archived editions of the Digest.

These statistics are produced to the high professional standards set out in the Code of Practice for Official Statistics, which sets out eight principles including meeting user needs, impartiality and objectivity, integrity, sound methods and assured quality, frankness and accessibility.

More information on the Official Statistics Code of Practice can be found at the Code of Practice for Statistics web page (https://code.statisticsauthority.gov.uk/).

Additional information:
- Defra commissioned evidence research projects (http://randd.defra.gov.uk)
Great Britain nutrition and health claims (NHC) register
Source: gov.uk (2025-02-27)

Register of nutrition and health claims that may be made in commercial communications in Great Britain.

The Great Britain nutrition and health claims (NHC) register sets out all authorised and rejected nutrition and health claims.

Only authorised claims in the Great Britain NHC register may be used in Great Britain.

The annex to the Great Britain NHC register lists health claims authorised on the basis of proprietary (privately owned) data.

The register should be used with the guidance on nutrition and health claims on foods (https://www.gov.uk/government/publications/nutrition-and-health-claims-guidance-to-compliance-with-regulation-ec-1924-2006-on-nutrition-and-health-claims-made-on-foods).
M Needham v Transport UK London Bus Ltd: 6023307/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in M Needham v Transport UK London Bus Ltd: 6023307/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684c0d5fdf3ce2ce31e3f96e/Mags_Needham_v_Transport_UK_London_Bus_Ltd_6023307-2024_Judgment.pdf).
Medicines eligible for Northern Ireland MHRA Authorised Route
Source: gov.uk (2025-12-09)

Sets out medicines that can be moved to Northern Ireland to meet patient need.

This document lists the medicines eligible for supply through the Northern Ireland MHRA Authorised Route (NIMAR).

The listed medicines may be dispatched from Great Britain to Northern Ireland on the basis of the medicine’s authorisation in Great Britain.

This list is maintained and published in accordance with regulation 167B (list of NIMAR products) of the Human Medicines Regulations 2012 (https://www.legislation.gov.uk/uksi/2012/1916/contents/made) (SI 2012/1916, as amended).
The third UK–Nigeria Security and Defence Partnership Dialogue Communique
Source: gov.uk (2025-07-31)

The third UK–Nigeria Security and Defence Partnership Dialogue held at the Foreign, Commonwealth & Development Office (FCDO), from 15 to 16 July 2025.

The United Kingdom and Nigeria held the third United Kingdom-Nigeria Security and Defence Partnership (SDP) Dialogue at the FCDO from 15 to 16 July.

The Dialogue was led by Nigerian Minister of Defence, Mohammed Badaru Abubakar, and co-hosted by the United Kingdom’s Minister of State, Lord Coaker, and Nick Catsaras, the Deputy National Security Advisor to the Prime Minister of the United Kingdom.
Champion the digital Veteran Card in your organisation
Source: gov.uk (2025-10-16)

Find out how your organisation can support, promote and proudly recognise the new digital Veteran Card.

Why the digital Veteran Card matters

The digital Veteran Card marks a significant step forward in how the UK supports its veteran community. It’s the first government-issued digital credential of its kind, offering veterans a faster, easier way to access the services, support and discounts they’ve earned, straight from their smartphone.

Working alongside the physical card, the digital version gives veterans greater flexibility, choice and convenience in how they engage with organisations like yours.

By recognising the card, your organisation becomes part of a growing network that’s actively showing gratitude to those who’ve served.

Learn more about how veterans can use the HM Armed Forces Veteran Card. (https://www.gov.uk/guidance/using-a-veteran-card-as-a-service-leaver)

Becoming a proud supporter

When your organisation accepts and promotes the digital Veteran Card, you’re doing more than verifying status — you’re sending a powerful message of respect, inclusion and appreciation.

Whether you offer services, discounts or simply want to stand with the armed forces community, your support helps make the card a success.

What you’ll get

We’ve made it easy to get involved. Download the promotional material below to access:
- eye-catching posters and digital signage
- social media assets to share your support
- email signatures and web banners
- messaging guidance to help you communicate with impact
Promotional material

Download ‘Digital Veteran Card: promotional material’ (https://www.dropbox.com/scl/fo/y0n6x4ntc43kjl5o3ko1z/APztOfQYtmkCy-eOdmSr4RU?rlkey=lbkc03qhep8m17khm2mg8wtjo&st=nvd6nc6z&dl=1)

How to check the card

At launch, the digital Veteran Card can be visually checked in person to confirm veteran status.

We’re working on secure digital verification methods to make online checks just as simple.

Learn more about how to check a Veteran Card. (https://www.gov.uk/guidance/how-to-check-an-hm-armed-forces-veteran-card)

Making a difference

By promoting the digital Veteran Card, your organisation helps create a more connected, respectful and accessible experience for veterans across the UK.

You’ll be:
- honouring their service with action
- leading the way in digital innovation
- making it easier for veterans to access what they’re entitled to
Lord Wandsworth College Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Lord Wandsworth College Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Service Children: supporting children who have suffered a loss of a parent or guardian, through access (where appropriate) to the Lord Wandsworth College Foundation Scheme

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.
Section 67 of the Immigration Act 2016 leave: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance on how to process and assess asylum claims under section 67 of the Immigration Act 2016.

UK Visas and Immigration guidance for staff on how to process section 67 leave for those transferred to the UK under the Immigration Act 2016. It also provides information on how to assess asylum claims.
Nu-Phalt Contracting 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 Nu-Phalt Contracting 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 Nu-Phalt Contracting 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
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Update on Lay Members on the Security Vetting Appeals Panel
Source: gov.uk (2025-03-18)

An update on the term of four Lay Members who sit on the Security Vetting Appeals Panel.

Four Lay Members on the Security Vetting Appeals Panel (SVAP) have had their terms extended until 31st March 2027.

The Lay Members are Claire Stokes, James Barron, Nicholas Griffin and Sally Berlin, whose terms were due to finish on 31st March 2025. Their terms have been extended for continuity of board expertise.

The Security Vetting Appeals Panel reviews decisions to refuse or withdraw National Security Vetting and the process involved. You can find out more about what the Panel does here (https://www.gov.uk/government/organisations/security-vetting-appeals-panel).

The Panel currently has 15 sitting members: a Chair, a Deputy Chair and 13 Lay Members.

There are no statutory limits on the number of terms a Lay Member can serve. However, the Governance Code for Public Appointments sets out that no individual should serve in a single role for more than two terms or ten years.

Claire Stokes was Risk Management Lead Partner for PricewaterhouseCoopers (PwC) and is currently an Independent Contractor with PwC Global.

James Barron is a former senior civil servant and prior to retirement was Chief Executive of the Office of Parliamentary Counsel.

Nicholas Griffin QC founded the QEB Hollis Whiteman Public Law Group and is the head of Chambers’ Business and Human Rights Group. He is Trustee of Anti-Slavery International; UK Anti-Doping board member and Former Assistant Commissioner for the Boundary Commission for England.

Sally Berlin is Director of Casework Operations at the Criminal Cases Review Commission.
Mr J Lawley v Vmaxbitz.com Ltd: 6013555/2024
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Mr J Lawley v Vmaxbitz.com Ltd: 6013555/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/678fa7733087686d77328adb/J_Lawley_v_Vmaxbitz.com_Ltd_6013555.2024_Default_Judgment.pdf).
Independent Review of the Construction Product Testing Regime
Source: gov.uk (2025-05-21)

Documents relating to the independent review led by Paul Morrell OBE and Anneliese Day KC.

The Independent Review of the Construction Product Testing Regime was announced by government in April 2021 and was led by Paul Morrell OBE and Anneliese Day KC.

The purpose of the Review was to
- to identify any potential weaknesses in the system and
- to make recommendations for improvement.
It undertook a critical assessment of the system for testing and certifying construction products and how the system could be strengthened to provide confidence that construction products are safe and perform as labelled and marked.

See the terms of reference for the Independent Review (https://www.gov.uk/government/groups/independent-review-of-the-construction-products-testing-regime#terms-of-reference).
TTR50010 - Eligible expenditure: core expenditure
Source: gov.uk (2025-11-19)


S1217GC Corporation Tax Act 2009

Expenditure of a separate theatrical trade is that incurred by the Theatrical Production Company (TPC) on developing, producing, running and closing the production (including any pre-trading expenditure on these activities) and on exploiting the production.

Theatre Tax Relief (TTR) is only available on core expenditure that is European expenditure or UK expenditure. Please see TTR50090 for details on which type of expenditure applies.

Core expenditure is expenditure that is incurred on:
- producing the production
- exceptional running costs, and
- closing the production.
Exceptional running costs may include expenditure incurred by the TPC on or after the date of the first live performance of the production to the paying general public or provided for educational purposes in connection with, for instance, a substantial recasting or a substantial redesign of the set.

Core expenditure does not include costs relating to:
- developing the production
- non-producing activities
- ordinary running activities, and
- exploiting the production.
Non-producing activities include, for instance, financing, marketing, legal services and storage.

Expenditure incurred by an educational body on teaching or training participants is non-core except to the extent that the teaching takes place as part of a rehearsal for a production.

See TTR50050+ for information about what expenditure constitutes European expenditure. See TTR50080 for what expenditure constitutes UK expenditure.
C. Wynne & Sons 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 C. Wynne & Sons 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 C. Wynne & Sons 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.
College financial handbook
Source: gov.uk (2025-10-24)

For college governors, accounting officers, chief financial officers, governance professionals and auditors.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Colleges must comply with this handbook as a condition of their accountability agreement.

Read this handbook if you have responsibility for governing, managing or auditing a college or college group.

It is for:
- college governors
- accounting officers
- chief financial officers
- governance professionals
- auditors
To provide feedback about this handbook or to contact DfE for guidance, use the customer help portal (https://customerhelpportal.education.gov.uk/).
TS25 2DF, Gee Dee Cleansing Limited: environmental permit issued - EPR/CP3892LQ/V005
Source: gov.uk (2025-07-31)

View the permit issued for Unit 1 Graythorp Industrial Estate, Hartlepool under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: Gee Dee Cleansing Limited
- Installation name: Unit 1 Graythorp Industrial Estate
- Permit number: EPR/CP3892LQ/V005
SPE16260 - Military equipment: options for apportionment or warehousing
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).

It is expected that the MoD will be aware of the destination of the goods and will have applied for, and received, the relevant Authorised Use authorisation from Customs. They should also have the appropriate certificate. However if, the MOD is unable to identify the destination (Authorised Use, Inward Processing or other) of the goods at the time of import then they may either:
- apportion entries between Authorised Use and the other destinations, or
- enter the goods to a Customs warehouse and determine the destination on removal from the warehouse
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.
Working for British Embassy Muscat
Source: gov.uk (2025-09-03)


General information

Working at the British Embassy offers a unique and rewarding opportunity to grow professionally while collaborating with a talented group of individuals.

Current work opportunities

If you are interested in a job opportunity at the British Embassy in Muscat or one of the other UK delegations, UKTI offices, other government departments or consulates in Oman, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate).

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
1-9 PLANETREE PATH, LONDON E17 7FW: LON/00BH/BSB/2024/0500
Source: gov.uk (2025-08-27)

Residential Property Tribunal Decision of Judge Sheftel  and Mr A Thomas RBI, FRICS, MIFireE on 10 June 2025

Read the full decision in 1-9 PLANETREE PATH, LONDON E17 7FW: LON/00BH/BSB/2024/0500 (https://assets.publishing.service.gov.uk/media/6891ee7c486754ec2887845f/250610_J_Sheftel_Decision_Planetree_Path.pdf).
Spina bifida: information for parents
Source: gov.uk (2025-02-03)

Information for pregnant women whose baby may have spina bifida, including treatment options.

This leaflet explains spina bifida, a condition screened for by the NHS Fetal Anomaly Screening Programme.

Information in the leaflet includes:
- what spina bifida is, and how common it is
- how the condition is diagnosed and confirmed
- what treatment is available
- what the outlook for the baby is
- what happens next
- how likely it is to happen in future pregnancies
Cobra Manufacturing
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Cobra Manufacturing 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:

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.
UK Export Finance Country Heads and London Team - Africa
Source: gov.uk (2025-08-29)

How to contact UK Export Finance's Country Heads in Africa.

Team Africa (London Office)

Co-head, Global Origination

Emma Thomas

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

Regional Head

Francois Pannetier

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

Business Origination Officer, Sub - Saharan Africa

Charlotte Kemp

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

Business Origination Officer, North Africa

Yasmine Siddiqi

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

Country Heads by Region

West and Central Africa

Steven Gray

Based at the British High Commission AccraJulius Nyerere Link, off Gamel Abdul Nasser AvenueAccraPO Box 296Ghana

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

Deputy Head

Dimitri Koffi

Based at the British Embassy Cote D'IvioreCocody Quartier Ambassades, Impasse du Belier Rue A58Abidjan01 BP 2581Cote d’Ivoire

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

East Africa

Isaac Kahara

Based at the British High Commission NairobiUpper Hill RoadNairobiP.O. Box 30465-00100Kenya

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

Southern Africa

Dirk van den Berg

Based at the British High Commission JohannesburgDunkeld Corner 275 Jan Smuts Ave Dunkeld WestJohannesburgSouth Africa

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

Morocco

Meriem Bennani

Based at the British Consulate General CasablancaVilla Les Salurges 36 rue de la Loire – Polo Casablanca Morocco

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

Egypt and Algeria

Mohamed Saad

Based at the British Embassy Cairo7 Ahmed Ragheb Qasr Ad Dobarah Qasr El Nil Cairo Governorate 11451 CairoEgypt

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
MTT21250 - Calculating the effective tax rate: Adjusted profits: Election to use realisation principle
Source: gov.uk (2025-08-05)


A group may elect to use the realisation principle to determine certain gains and losses.

By electing to use the realisation principle, a member ensures that its adjusted profits only reflects a gain or loss in respect of an asset or liability when the asset or liability is disposed of. A gain or loss associated with a change in market value or an impairment is not to be included in the member’s adjusted profits.

The group may choose for the realisation principle to apply to either:
- all assets and liabilities that are subject to fair value or impairment, or
- tangible assets that are subject to fair value or impairment.
This election is made in respect of a territory and can apply (at the choice of the group) to either:
- all of the members in that territory, or
- all of the investment entities in that territory.
This election is a long-term election. See MTT52200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52200) for guidance on making elections.

This election is set out in section 161 of Finance (No.2) Act 2023.

Effect of election

Where the election applies to a member:
- the underlying profits must be adjusted to exclude unrealised gains and losses of the assets and liabilities to which the election applies, and
- the carrying value of those assets and liabilities will be the carrying value at the later of:
- the commencement of the first accounting period to which the election applies, or
- the time the asset was acquired, or the liability was incurred.
Revocation of election

Where an election is revoked (see MTT52200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52200)), the underlying profits for each member that was subject to the election should be adjusted in the first accounting period to which the election no longer applies (the ‘revocation period’). In effect, this reverses the adjustments that have been made in the previous periods where the election applied.

An adjustment is required for each asset or liability that was affected by this election and remains held by the member at the beginning of the revocation period.

The amount of that adjustment will be the difference between:
- the fair value of the asset or liability at the start of the revocation period, and
- its carrying value (as determined under the election).
Where the fair value exceeds the carrying value, the amount will be added to the underlying profits.

Where the fair value is less than the carrying value, the amount will be subtracted from those profits.
British Ambassador Visits Lebanon's Eastern Borders with Syria
Source: gov.uk (2025-05-22)

The visit underscores the UK's commitment to strengthening Lebanese Army capabilities in extending state authority over its border with Syria.

The British Ambassador to Lebanon Hamish Cowell visited Lebanon’s eastern borders with Syria to see first hand the UK’s efforts to support the Lebanese Armed Forces’ (LAF) enhanced border security capabilities.

This visit underscores the UK’s commitment to strengthening LAF capabilities in extending state authority over its border with Syria, countering smuggling activities, and safeguarding local communities.

During the visit, Ambassador Cowell met with military and local officials. The Ambassador and the Mokhtar of Yanta Riad Saab and other local citizens visited a solar-powered water pumping station as part of initiatives aimed at strengthening civil-military cooperation, within areas of operation for the Land Border Regiments (LBRs).

Following his visit Ambassador Cowell said:

The United Kingdom remains steadfast in its support for Lebanon’s sovereignty and security. Our partnership with the Lebanese Armed Forces is crucial in helping to maintain stability across Lebanon, and protecting the livelihoods of those living near the border.

I am proud of our support and the UK’s role as a key partner to the LAF; through the UK Integrated Security Fund we have supported the establishment of the Land Border Regiments (LBRs) on the border with Syria since 2013 and have provided over £115m worth of assistance to the LAF.

The Land Border Regiments have helped reinforce the security of this border and the authority of the Lebanese State’s authority over these areas.

In Yanta, I was impressed to see the solar-powered water pumping station project benefiting hundreds in the area. This project delivers a sustainable, environmentally friendly solution to the water supply needs of the Yanta community. An excellent example of the LAF and communities coming together.
Student support for higher education in Northern Ireland 2025
Source: gov.uk (2025-11-27)

Figures showing financial support for students in the academic year 2024 to 2025 and the early in year figures for the academic year 2025 to 2026.

Statistics on student support paid to students in the form of loans and grants, or to their university or college in the form of tuition fees.

The students are Northern Ireland domiciles studying anywhere in the UK, ROI or EU students studying in Northern Ireland.
Miss L Kibbler v Mrs K Cooper: 1307657/2024
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Miss L Kibbler v Mrs K Cooper: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68f0fba5f5d433238a14c6c1/Lorraine_Kibbler_v_Mrs_Karen_Cooper_-_Judgment_-_xx-xxxx-xxxx.pdf).
Housing Benefit Debt Recoveries statistics
Source: gov.uk (2025-09-03)

Statistics on the amount of Housing Benefit that is overpaid to claimants, the overpayments recovered and amounts written off.

These statistics are published twice a year:
- in March (for the period April to September)
- in September (for the period April to March)
Find future Housing Benefit Debt Recoveries publication dates in our statistics release calendar (https://www.gov.uk/government/statistics/announcements?utf8=%E2%9C%93&keywords=overseas+&organisations%5B%5D=department-for-work-pensions) and more about Department for Work and Pensions (DWP) statistics on the Statistics at DWP page (https://www.gov.uk/government/organisations/department-for-work-pensions/about/statistics).

Email xxx@xxx.xx (mailto:xxx@xxx.xx) with feedback and queries about the statistics.
Historical statistics notices on poultry and poultry meat production, 2025
Source: gov.uk (2025-11-20)

Previously published copies of the 2025, monthly Accredited Official Statistics publications on the activity of UK hatcheries and UK poultry slaughterhouses.

This publication gives previously published copies of the Accredited Official Statistics publications on poultry and poultry meat production for 2025. Each publication gives the figures available at that time. The figures are subject to revision each month as new information becomes available

Included are the number of chicks placed and eggs set by United Kingdom hatcheries. The number of birds placed each month shown give an indication of future poultry meat and egg production. The number of eggs set each month indicates how many birds will be available for placing in future months.

It also includes statistics on the number of poultry slaughtered, average live weights of poultry and poultry meat production in the United Kingdom.

The latest publication and accompanying data sets can be found here (https://www.gov.uk/government/statistics/poultry-and-poultry-meat-statistics).

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx)

X: @DefraStats (https://x.com/defrastats)
Miss T McIntyre v Cordia Services LLP: 4104447/2016
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Miss T McIntyre v Cordia Services LLP: 4104447/2016 - Strike Out (https://assets.publishing.service.gov.uk/media/682b4687010c5c28d1c7e7eb/Miss_T_McIntyre_v_Cordia_Services_LLP_-_4104447_-_Judgment.pdf).
Motor Insurance Taskforce: final report
Source: gov.uk (2025-12-10)

Presents findings of the taskforce, setting out the actions government departments and regulators are taking to help to stabilise and reduce the premiums paid by drivers.

Since it was formed in October 2024, the Motor Insurance Taskforce has worked across government departments and with our independent regulators to understand this complex market and to agree a set of actions that aim to stabilise and reduce the premiums paid by drivers.

Across government, departments will continue their efforts to address the broader factors that contribute to the cost of claims, such as vehicle theft and the cost of repairs. This includes:
- efforts to tackle vehicle-related crime
- continuing to make our roads safer
- working closely with industry to encourage innovation in new vehicle technologies, driving efficiencies and reducing costs
As well as setting out the actions government departments and regulators are taking, the report also explores the characteristics of the UK’s motor insurance market. It acknowledges that the market is strongly competitive and innovative and has faced real and increased costs to serve motorists in recent years.
Nigel Cotgrove
Source: gov.uk (2025-04-03)

Nigel Cotgrove is a Trustee Director of the BT Pension Scheme; and a member of the Prison Service Pay Review Body, the Low Pay Commission and the Central Arbitration Committee. Nigel worked for the Communication Workers’ Union for 31 years. He served as a National Officer for over 20 years representing workers in the telecoms, ICT and financial services sectors. Prior to that, he worked as a CWU Research Officer. Nigel was appointed to the Prison Service Pay Review Board as a member with trade union expertise on 1 August 2023 and his appointment ends on 31 July 2028. Nigel was appointed as a Low Pay Commissioner on 22 January 2024 and his appointment ends on 21 January 2027.

Nigel Cotgrove is a Trustee Director of the BT Pension Scheme; and a member of the Prison Service Pay Review Body, the Low Pay Commission and the Central Arbitration Committee.

Nigel worked for the Communication Workers’ Union for 31 years. He served as a National Officer for over 20 years representing workers in the telecoms, ICT and financial services sectors. Prior to that, he worked as a CWU Research Officer.

Nigel was appointed to the Prison Service Pay Review Board as a member with trade union expertise on 1 August 2023 and his appointment ends on 31 July 2028.

Nigel was appointed as a Low Pay Commissioner on 22 January 2024 and his appointment ends on 21 January 2027.
CTM08770 - Corporation Tax: change of ownership: companies with investment business: during an accounting period (S678)
Source: gov.uk (2025-07-18)


CTA10/S678 (2)

For the purposes of CTA10/S677 where the change in ownership occurs during an accounting period (AP), that period is divided into two parts, the first of which ends with the change.

The parts are treated as separate notional APs for the purposes of calculating any restriction.

It is necessary to apportion the amounts in issue between the notional APs to and from the date of change of ownership in order to establish whether there is any excess of management expenses, charges, interest, loan relationship debits or, for changes in ownership on or after 10 February 2005, non trading loan relationship deficits, to which a S677 restriction applies (CTM08780 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08780)).

The rules for this apportionment are covered at CTM08800 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm08800) onwards.