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Latest Briefings

Poland reforms law to facilitate business activity

As of 30 April 2018, a package of five legal acts adopted on 6 March 2018 aimed at facilitating business activity entered into force in Poland. The legal acts are: Entrepreneurs Law Act;  Act on Ombudsman for Small and Medium-sized Entrepreneurs; Act on the rules for participation of foreign entrepreneurs and other foreign persons in […]

HMRC loses in specie contribution claim before the FTT

By Patrick Shee Self-Invested Personal Pensions, or SIPPs, have been under HMRC’s microscope for a number of years, but in a recent decision the First Tier Tax Tribunal (FTT) ruled against HMRC, finding that Relief at Source (RAS) for non-cash or in-specie contributions should be given to individuals. In Sippchoice Limited v HMRC [2018] UKFTT 12 the […]

The Health and Safety Sentencing Guidelines and their effect on business

By Adrian Mansbridge New Definitive Sentencing Guidelines for health and safety offences came into force on 1 February 2016; since then, there has been a significant increase in fines. What is clear from our analysis is that efforts by government to deregulate and reduce the burden of health and safety compliance have, from a financial […]

Mozambique: New regulations on compulsory social security

By Sonia Reis and Neylla Gulamhussen Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018. The new […]

Investing in Sao Tome and Principe

To promote private-sector growth and to improve the business environment in the country, São Tomé and Príncipe has implemented a series of legislative measures that establish favourable conditions for foreign investment. The main measures adopted that are of particular interest to investors include approval of the new São Tomé and Príncipe Investment Code and the […]

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Lead us not into recession

“Boom or bust” is the order of today. Whether it be property prices, money markets or global warming, we are fed on a journalistic diet of hyperbole. One lesson that we have learned from the 1980s is that investments can go down as well as up. So let us not talk ourselves into another recession. […]

Five hired for Scots public defender pilot scheme

FIVE Scottish solicitors have been appointed to staff a public defender pilot scheme in Edinburgh. The solicitors will provide legal advice, assistance and representation for a random selection of defendants in summary criminal cases for a five-year period. Three of the defenders – Elaine Crawford, Kenneth Cloggie and Matthew Nicholson – come from More & […]

In brief: Moorhead tops Young Solicitors' Group poll

The Young Solicitors’ Group has elected Richard Moorhead (pictured right) and Sara Chandler as its chair and vice-chair, respectively. Moorhead is to be a research fellow at the Institute of Advanced Legal Studies from September. Chandler is a solicitor at legal aid firm Hanne & Co.

It has been a good week for:

Liberty director John Wadham, who received the legal brief of the week when he was called in to advise former MI5 official David Shayler. Furniture designers Luke Hughes & Company, whose “unique” Trojan all-timber folding tables are being snapped up by law firms left, right and centreS according to a press release issued by Luke […]

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