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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 […]

Recommended

Piraeus-based Norton Rose expert quits for rival firm

Shipping finance expert Jeremy Watson has left the Pir aeus office of Norton Rose to take up a post at Holman Fenwick Willan’s office in the city. Watson had been with Norton Rose for the past four years, where he specialised in shipping finance. He has lived in Greece for the past two years. “Jeremy […]

Litigation Disciplinary Tribunals 24/09/96

Emmanuel Chukwubiko Abaraonye, admitted 1978, practising at material times as Stuart A West & Co, London EC1, struck off and ordered to pay £2,512 costs. Allegations substantiated he practised despite notice having been given to him that the Law Society’s powers of intervention had been exercised in respect of his practice, failed to ensure that […]

Small firms stinting on management input, says survey

Medium-sized and small firms are not investing enough in practice management, says a survey by Otterburn Legal Consulting. The survey found that many medium and small firms were yet to appoint a managing partner and that not enough time was spent on practice management. It revealed that most firms expect their senior partners to combine […]

Constitutional consternation

Act 200 of 1993 heralded the arrival of the Interim Constitution for the Republic of South Africa. Prepared to enable the new government to put in place a final constitution within two years, it came into effect on the appointment of a government of national unity in 1994. The interim constitution was created after the […]

Coaching for laity in minority issues

Lay magistrates and tribunal chairmen are to receive training on ethnic minority issues under a training initiative of the Judicial Studies Board. Presenting the fourth annual report of the board’s Ethnic Minorities Advisory Committee, chair Mr Justice Dyson said training seminars on ethnic issues for judges and stipendiary magistrates had been well received, but now […]

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