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Incorporation of the Royal Ordnance Factories
NATIONAL AUDIT OFFICE Report by the Comptroller and Auditor General Ministry of Defence: Incorporation of the Royal Ordnance Factories Ordered by the House of Commons to beprinted 23 April 1985 LONDON HER MAJESTY’S STATIONERY OFFICE E3.80net 343 This report is presented to the House of Commons in accordance with Section 9 of the National Audit Act, 1983. Gordon Downey Comptroller and Auditor General National Audit Office 22 April 1985 ,., Contents Ministry of Defence: Incorporation of the Royal Ordnance Factories Pages Summary and conclusions l-3 Report Part 1: Introduction 4 Part 2: Preparations for incorporation and final Trading Fund account 5-6 Part 3: Arrangementsforincorporation 7-9 Part 4: Postincorporationarrangements 10-11 Glossary of abbreviations 12 Glossary of terms 13 Appendix 14-16 Memorandum of Understanding between the Secretary of State for Defence and the Chairman of Royal Ordnance plc Ministry of Defence: Incorporation of the Royal Ordnance Factories Summary and conclusions 1. This Report records the results of a National Audit Office (NAO) examin- ation of the arrangements for incorporation of the Royal Ordnance Factories (ROFs) and in particular the financial aspects. The Report deals with the action taken and the costs incurred by ROFs and the Ministry of Defence (MOD) in preparation for incorporation; the proposals for valuation of the opening bal- ance sheet of the new company and the possible effects of this on the proposed later introduction of private capital; and the arrangements for control of the new company by the Secretary of State for Defence (Secretary of State) and account- ability to Parliament after incorporation. -
The Development of the Royal Small Arms Factory (Enfield Lock) and Its Influence Upon Mass Production Technology and Product Design C1820-C1880
Middlesex University Research Repository An open access repository of Middlesex University research http://eprints.mdx.ac.uk Lewis, James H. (1996) The development of the Royal Small Arms Factory (Enfield Lock) and its influence upon mass production technology and product design c1820-c1880. PhD thesis, Middlesex University. [Thesis] This version is available at: https://eprints.mdx.ac.uk/6706/ Copyright: Middlesex University Research Repository makes the University’s research available electronically. Copyright and moral rights to this work are retained by the author and/or other copyright owners unless otherwise stated. The work is supplied on the understanding that any use for commercial gain is strictly forbidden. A copy may be downloaded for personal, non-commercial, research or study without prior permission and without charge. Works, including theses and research projects, may not be reproduced in any format or medium, or extensive quotations taken from them, or their content changed in any way, without first obtaining permission in writing from the copyright holder(s). They may not be sold or exploited commercially in any format or medium without the prior written permission of the copyright holder(s). Full bibliographic details must be given when referring to, or quoting from full items including the author’s name, the title of the work, publication details where relevant (place, publisher, date), pag- ination, and for theses or dissertations the awarding institution, the degree type awarded, and the date of the award. If you believe that any material held in the repository infringes copyright law, please contact the Repository Team at Middlesex University via the following email address: [email protected] The item will be removed from the repository while any claim is being investigated. -
28 May 2011 1 the UK Arms Trade Complex and Freedom
28th May 2011 The UK Arms Trade Complex and Freedom of Information A case for an enhanced presumption of transparency in the case of corruption in arms deals Barnaby Pace 28th May 2011 Abstract The trade in arms is thought of by many states as a key factor in the maintenance of their national security. This is true in either selling arms abroad or procuring weapons and equipment for use by national forces. Sadly however, the arms trade is one of the most corrupt businesses on earth, accounting for forty percent of all corruption worldwide according to one estimate. The purpose of the arms trade is to create weapons with the power to kill and maim, and with this the consequences of corruption are especially destructive. The prevalence and extreme danger of corruption in the arms trade justifies a greater level of transparency and accountability. However governments have long considered the arms trade to be essential to national security and too often regard anti-corruption efforts as a threat not only to their arms production capacity but also their security and international relations. This threat to international relations is itself premised on the perception of national security being dependent on military or intelligence co-operation with other countries founded, which in turn is founded on arms deals. Arms deals have become seen as a legitimate and unquestionable diplomatic tool whether the arms are sold corruptly or not. This paper examines three disputed cases around the British governmental involvement in the sale of arms and associated services to the Kingdom of Saudi Arabia. -
A Deal Worth Defending? the Uk's Arms Trade and the War in Yemen 01 Executive Summary
A DEAL WORTH DEFENDING? THE UK'S ARMS TRADE AND THE WAR IN YEMEN 01 EXECUTIVE SUMMARY Research conducted by War Child UK has revealed that UK arms companies are reaping double the revenues previously estimated1 from arms sales to Saudi Arabia. Saudi Arabia is leading a coalition of countries fighting a brutal war in Yemen, and waging a bombing campaign that has killed and maimed thousands of children. This has contributed to a humanitarian crisis that has left millions more on the brink of starvation. The Saudi-led coalition is emboldened to carry out these attacks by the military and diplomatic support it receives from countries like the UK. Yet despite this crisis, and evidence that British weapons are being used to violate international humanitarian law in Yemen,2 the UK Government continues to grant export licences for arms sales to Saudi Arabia. The only winners from this immoral trade are the big arms companies and their shareholders, reaping huge profits while children are killed, disfigured and starved to death. This must stop. Two years of civil war in Yemen has seen an estimated 1,300 children killed and 2,000 more injured, 212 schools attacked3 and medical facilities destroyed. A crippling physical and economic blockade has been imposed on the country by the Saudi-led coalition: this has destroyed the economy, stopped vital food imports, and created a humanitarian crisis that has left the country on the verge of famine and in the grip of a cholera epidemic.4 Whilst atrocities have been committed by both sides, a large majority -
The United Kingdom's Arms Export Licensing Process
The Economics of Peace and Security Journal, ISSN 1749-852X Stavrianakis, Arms export licensing p. 32 © www.epsjournal.org.uk – Vol. 3, No. 1 (2008) Licensed to kill: the United Kingdom’s arms overarching argument is that the government’s export control guidelines do not restrict the arms trade in any meaningful way but, rather, serve predominantly a export licensing process legitimating function. Overview of the arms export licensing process Anna Stavrianakis The Consolidated EU and National Arms Export Licensing Criteria (hereafter, he United Kingdom is one of the more significant actors in the international Consolidated Criteria) form the main regulatory mechanism for U.K. arms exports, arms trade. Between 2001 and 2005 it was the world’s fifth largest supplier of setting out the government’s commitment to be guided in its arms export activity by Tmajor conventional weapons, behind Russia, the United States, France, and concerns regarding the state’s international commitments, human rights, the internal Germany, and the world’s fifth largest recipient of arms, behind China, India, Greece, situation in the recipient country, regional stability, U.K. national security, the 1 and the United Arab Emirates. The U.K. government supports arms exports because recipient state’s attitude to terrorism and international law, the risk of diversion, and of the economic, strategic, and political benefits they ostensibly bring. It also claims sustainable development.4 The licensing process is administered and controlled by the to operate a very strict control regime based on the 2002 Export Control Act and a set Export Control Organization (ECO), which sits within the Department for Business, of guidelines known as the Consolidated Criteria. -
Behind a Veil of Secrecy:Military Small Arms and Light Weapons
16 Behind a Veil of Secrecy: Military Small Arms and Light Weapons Production in Western Europe By Reinhilde Weidacher An Occasional Paper of the Small Arms Survey Copyright The Small Arms Survey Published in Switzerland by the Small Arms Survey The Small Arms Survey is an independent research project located at the Grad © Small Arms Survey, Graduate Institute of International Studies, Geneva 2005 uate Institute of International Studies in Geneva, Switzerland. It is also linked to the Graduate Institute’s Programme for Strategic and International Security First published in November 2005 Studies. All rights reserved. No part of this publication may be reproduced, stored in Established in 1999, the project is supported by the Swiss Federal Depart a retrieval system, or transmitted, in any form or by any means, without the ment of Foreign Affairs, and by contributions from the Governments of Australia, prior permission in writing of the Small Arms Survey, or as expressly permit Belgium, Canada, Denmark, Finland, France, the Netherlands, New Zealand, ted by law, or under terms agreed with the appropriate reprographics rights Norway, Sweden, and the United Kingdom. It collaborates with research insti organization. Enquiries concerning reproduction outside the scope of the above tutes and nongovernmental organizations in many countries including Brazil, should be sent to the Publications Manager, Small Arms Survey, at the address Canada, Georgia, Germany, India, Israel, Jordan, Norway, the Russian Federation, below. South Africa, Sri Lanka, Sweden, Thailand, the United Kingdom, and the United States. Small Arms Survey The Small Arms Survey occasional paper series presents new and substan Graduate Institute of International Studies tial research findings by project staff and commissioned researchers on data, 47 Avenue Blanc, 1202 Geneva, Switzerland methodological, and conceptual issues related to small arms, or detailed Copyedited by Alex Potter country and regional case studies. -
A Shameful Relationship Uk Complicity in Saudi State Violence
A SHAMEFUL RELATIONSHIP UK COMPLICITY IN SAUDI STATE VIOLENCE DAVID WEARING • APRIL 2016 CONTENTS Summary 5 1 Introduction 7 2 Saudi state violence at home and abroad 9 Yemen – complicity in indiscriminate killing Bahrain – crushing the ‘Arab Spring’ Domestic repression – the extremist state 3 The UK-Saudi relationship 14 Background Al Yamamah Al Salam MODSAP & SANGCOM UK government promotion of the arms trade How the government handles questions of corruption 4 Major deals and overall trends 21 Major deals Mapping Saudi’s suppliers 5 UK export controls 25 Unlawful exports Facilitating internal repression 6 A poor deal all-round 28 Undermining democracy Undermining security Ignoring better economic alternatives 7 Conclusion 31 Abbreviations 33 Cover images Royal Saudi Air Force Eurofighter Typhoons: Credit:Clément Alloing / Licence: CC BY-NC-ND 2.0 Union Jack: Credit: edgenumbers / Licence: CC BY-NC-ND 2.0 A Shameful Relationship: UK complicity in Saudi state violence 3 SUMMARY “While an arms embargo is needed now, it was clear long before the intervention in Yemen that arms sales One year into the intervention in the civil conflict in Yemen by a Saudi- led military coalition, 6,400 people have been killed, half of them civilians, to the Saudi regime were including 900 children, and more than 30,000 people have been injured. The large majority of these casualties have been caused by Coalition air dangerous and immoral. strikes in a campaign where combat aircraft supplied by the United Kingdom have played a significant role. Leading human rights organisations have documented a pattern of violations against international law committed There can be no justification by the Coalition. -
Tax Evasion and Weapon Production Mailbox Arms Companies in the Netherlands
Issue Brief – May 2016 Tax evasion and weapon production Mailbox arms companies in the Netherlands Martin Broek Stop Wapenhandel www.stopwapenhandel.org Tax evasion and weapon production | 1 AUTHOR: Martin Broek EDITORS: Nick Buxton and Wendela de Vries DESIGN: Evan Clayburg Published by Transnational Institute – www.TNI.org and Stop Wapenhandel – www.StopWapenhandel.org Contents of the report may be quoted or reproduced for non-commercial purposes, provided that the source of information is properly cited. TNI would appreciate receiving a copy or link of the text in which this document is used or cited. Please note that for some images the copyright may lie elsewhere and copyright conditions of those images should be based on the copyright terms of the original source. http://www.tni.org/copyright ACKNOWLEDGEMENTS This is an updated briefing, initially released in January 2016. Tax evasion and weapon production | 2 Contents Introduction 4 Chapter 1: Short history of Dutch tax law 6 Chapter 2: Tax evasion in the Netherlands 8 Chapter 3: Top 10 defence industries and Dutch holdings 11 Chapter 4: Tax evasion by company 14 Chapter 5: Corruption and misbehaviour 27 Chapter 6: The Dutch connection in the Malaysian airline disaster 29 Chapter 7: Panama Papers and the arms trade 32 Conclusion 35 Annex – The use of Trusts 36 Notes 37 Tax evasion and weapon production | 3 Introduction The revelations of the leaked Panama Papers in April 2016 pushed the issue of tax and tax evasion high up the international political agenda. Prompting scandals and high profile resignations, the 11.5 million documents from the offshore law firm Mossack Fonseca unveiled some of the tricks and strategies that countless politicians, businessmen and elites use to avoid taxes. -
The Use of UK-Manufactured Arms in Yemen
House of Commons Foreign Affairs Committee The use of UK-manufactured arms in Yemen Fourth Report of Session 2016–17 HC 688 House of Commons Foreign Affairs Committee The use of UK-manufactured arms in Yemen Fourth Report of Session 2016–17 Report, together with formal minutes relating to the report Ordered by the House of Commons to be printed 14 September 2016 HC 688 Published on 15 September 2016 by authority of the House of Commons The Foreign Affairs Committee The Foreign Affairs Committee is appointed by the House of Commons to examine the expenditure, administration, and policy of the Foreign and Commonwealth Office and its associated public bodies. Current membership Crispin Blunt MP (Conservative, Reigate) (Chair) Mr John Baron MP (Conservative, Basildon and Billericay) Ann Clwyd MP (Labour, Cynon Valley) Mike Gapes MP (Labour (Co-op), Ilford South) Stephen Gethins MP (Scottish National Party, North East Fife) Mr Mark Hendrick MP (Labour (Co-op), Preston) Adam Holloway MP (Conservative, Gravesham) Daniel Kawczynski MP (Conservative, Shrewsbury and Atcham) Yasmin Qureshi MP (Labour, Bolton South East) Andrew Rosindell MP (Conservative, Romford) Nadhim Zahawi MP (Conservative, Stratford-on-Avon) Powers The Committee is one of the departmental select committees, the powers of which are set out in House of Commons Standing Orders, principally in SO No 152. These are available on the internet via www.parliament.uk. Publication Committee reports are published on the Committee’s website at www.parliament.uk/facom and in print by Order of the House. Evidence relating to this report is published on the inquiry page of the Committee’s website. -
Summary of Key Recommendations
UKA0009 Written evidence submitted by Control Arms UK Summary of Key Recommendations Mandate and scope of CAEC. Control Arms UK recommends that: . The CAEC in future explicitly references issues of major topical concern, includes as a standing item in its inquiries ‘licences/destinations of concern’, and takes full advantage of the UK’s system of quarterly reporting in the scope of its inquiries . The CAEC considers establishing itself as a separate, standalone select committee Arms exports to Saudi Arabia and the war in Yemen . The CAEC should seek detailed evidence from the government on: the scale and nature of arms delivered under open licences to Saudi Arabia since March 2015 their legal interpretation of a “serious violation of IHL”, key to risk assessment under criterion 2c their basis for requiring a “pattern” of serious violations of IHL to be necessary to create a risk of a single violation in future how they interpret the word “pattern”, including in light of the UN determination that such a pattern exists in Yemen the new risk assessment methodology used in arms licensing (as no detailed explanation has, to date, been forthcoming from the government) exactly how many incidents recorded in the MOD ‘Tracker’ are regarded as likely cases of violations of international law Examples of other problematic destinations . The CAEC should seek from the government: detailed evidence on the scale and nature of arms delivered to Egypt, Turkey and UAE, and on the grounds for determining that none of these approved transfers were problematic under the Consolidated Criteria clarity about whether and how the new risk assessment methodology was applied to these destinations Countries subject to trade restrictions The CAEC should ask the government to provide: . -
The Use of UK‑Manufactured Arms in Yemen
House of Commons Business, Innovation and Skills and International Development Committees The use of UK‑manufactured arms in Yemen First Joint Report of the Business, Innovation and Skills and International Development Committees of Session 2016–17 Fifth Report of the Business, Innovation and Skills Committee of Session 2016–17 Third Report of the International Development Committee of Session 2016–17 Report, together with formal minutes relating to the report Ordered by the House of Commons to be printed 14 September 2016 HC 679 Published on 15 September 2016 by authority of the House of Commons Business, Innovation and Skills Committee The Business, Innovation and Skills Committee is appointed by the House of Commons to examine the expenditure, administration, and policy of the Department for Business, Innovation and Skills. Current membership Mr Iain Wright MP (Labour, Hartlepool) (Chair) Paul Blomfield MP (Labour, Sheffield Central) Richard Fuller MP (Conservative, Bedford) Peter Kyle MP (Labour, Hove) Amanda Milling MP (Conservative, Cannock Chase) Jonathan Reynolds MP (Labour (Co-op), Stalybridge and Hyde) Amanda Solloway MP (Conservative, Derby North) Michelle Thomson MP (Independent, Edinburgh West) Kelly Tolhurst MP (Conservative, Rochester and Strood) Craig Tracey MP (Conservative, North Warwickshire) Chris White MP (Conservative, Warwick and Leamington) International Development Committee The International Development Committee is appointed by the House of Commons to examine the expenditure, administration and policy of the -
Supplement to the London Gazette, 9 January, 1946
320 SUPPLEMENT TO THE LONDON GAZETTE, 9 JANUARY, 1946 Salvatore BONNICI, Principal Foreman, Royal John William BRISLAND, Pumpman, s.s. Engineer Workshops, Malta. " Empire Cobbett " (Eagle Oil and Ship- Frederick Arthur BORLINDOR, War Reserve, ping Company Ltd.) Southend Police Force. For Services to Civil Henry Roger BRITTEN, Established Machinist, Defence. H.M. Dockyard, Chatham. Miss Sylvia Elizabeth BOSLEY, Member, Charles Lewis BRITTON, Senior Foreman, Women's Land Army, Warwickshire. Bakelite Ltd. Thomas BOSWELL, Boatswain, s.s. " Glen- Joseph BROGAN, Ripper, Garswood Hall Col- finlas " (Alfred Holt & Company). lieries Company Ltd. John Handel BOTTOMLEY, Acting Foreman John James BROOK, Head of Stores, Watford (Unestablished), Inspectorate of Fighting Electric and Manufacturing Company Ltd. Vehicles, Ministry of Supply. Ernest BROOKE, Greaser, s.s. " Salvage Chief- John Henry BOULDEN, Chargeman of Brick- tain " (Liverpool and Glasgow Salvage layers, H.M. Dockyard, Devonport. Association). Mary Elizabeth, Mrs. BOULSOVER, Quarter- Percy George BROOKES, Warrant Officer, No. master, Derbyshire Branch, British Red Cross 1200 (March and District) Squadron, Air Society. Training Corps. Miss Sheila Ruth BOURNE, Observer, Royal George William BROOKS, Storeholder, Grade Observer Corps. "A," Central Ordnance Depot, War Office. Arthur Graham BOWERS, Foreman, Ringway William BROOKS, Fireman, s.s. " Boston Experimental Shops, A. V. Roe & Company City " (Bristol City Line of Steamers). Ltd. Frederick Harry BROOMFIELD, Electrical Over- James BOWIE, Docker, Greenock. seer; Admiralty Outstation. George BOWLAND, Boatswain's Mate, s.s. George Edward BROOMFIELD, In charge of " Rangitata " (New Zealand Shipping Com- Fuel and Light maintenance, Artillery Bar- pany Ltd.). racks, Woolwich. Alfred Edwin BOWN, Pettier, Bristol Foundry William BROOMHEAD, Fpreman, W.A. Tyzacks.