A taxing assessment

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Latest Briefings

Polish law considerations: advance amount versus earnest money

This article is to discuss legal issues that may arise under Polish civil law in connection with the conclusion of a preliminary sale agreement and payment by the purchaser prior to execution of the final sale agreement of the amount which may be classified, depending on the parties’ decision, either as an earnest money (in […]

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 […]

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New body, new regime

A new regulatory body is to police Jersey’s finance industry. Richard Syvret explains how it will work. Richard Syvret is director of Jersey’s Financial Services Department. Over the past 40 years, Jersey has become a leading international finance centre. Trustees, custodians, administrators, accountants and lawyers make up some of the 10,000 professionals employed by the […]

TSD extends alliance

Titmuss Sainer Dechert has announced a three-year extension to its unique transatlantic alliance with US firm Dechert Price & Rhoads. The alliance will continue until June 2001.

ASF appeals to lawyers for Rwanda project

Avocats sans Frontieres (ASF) has stepped up efforts to recruit lawyers to take part in genocide trials in Rwanda. The Brussels-based organisation has asked the International Bar Association, the Union Internationale des Avocats, and some national Bar associations to help find French-speaking lawyers prepared to stay in the war-torn country for at least a month. […]

Clyde & Co opens Greek office

Clyde & Co has become the latest UK firm to open for business in the Greek port of Piraeus. Martin Hall, the partner who has been sent to the city to set up the operation, said the office was needed to serve Greek clients, many of whom had moved operations from London back to Piraeus, […]

Dibbs partner defects to Hammonds' London office

Dibb Lupton Alsop’s London construction partner David Hickman has moved to the London office of rival national firm Hammond Suddards. Hickman has substantial Private Finance Initiative (PFI) experience and will be given national responsibility for the development of the firm’s inter-departmental PFI work. It is understood that he moved partly because he believes PFI is […]

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