A year in the strife of Lehman Brothers

A year to the day since Lehman Brothers collapsed, Linklaters partner Tony Bugg, who has played a pivotal role in the winding down of the fallen bank, recalls what happened when the instruction came in (see story).

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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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Clarification

In our people moves page on 13 July it was stated that David Howker QC had joined No5 Chambers, Birmingham from 2 Hare Court as an associate tenant.

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Postcard from… China

Feeling a little nervous and apprehensive as I approached Peking International Airport, a team of swine flu testers marched onto the plane to make sure we were safe to enter China – my first experience of Chinese culture.

Sumption coy over Supreme Court role

Brick Court Chambers has batted off speculation that Jonathan Sumption QC is reducing his workload, insisting that he is taking time out to concentrate on the next volume of his book.

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