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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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Health Alert — 6 May 2013

The 6 May 2013 issue of DLA Piper’s Health Alert publication is available now. Contents Judgments Australian Information Commissioner New South Wales. Medical Tribunal South Australia. Coroner Tasmania. Magistrates Court Legislation Commonwealth Reports Australia. Prime Minister Australia. Department of Health and Ageing Australia. National Mental Health Commission Australia. Health Workforce Australia Australia. Productivity Commission Australian […]

Infrastructure, energy and water chief among the government’s priorities

Among the bills announced by the Queen in her opening of this year’s parliamentary session, two have been introduced to enable the progression of the HS2 railway project, one (carried over from the previous session) is designed to reform the electricity market and a further bill intends to do the same for the water industry. […]

Pounds for pupillages

It didn’t take long for internship to become a dirty word. As businesses get slapped wrists for exploiting the young and unemployed, wage-free jobs continue to be seen as the territory of the rich and well-connected. No, it’s absolutely not jobs for the boys. Really. The law is all about merit, not who you know. […]

Regulation on OTC derivatives, central counterparties and trade repositories

Following some uncertainty in early February 2013 in respect of whether the European Parliament would object to certain EMIR regulatory technical standards, it finally accepted the six draft standards and they entered into force on 15 March 2013. The six RTS relate to: (i) Trade repositories (including the minimum details of the data to be […]

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Texas firm Andrews Kurth makes Ashurst hire for City launch

Texas firm Andrews Kurth is set to become the latest US oil and gas player to target the UK market with a London launch. The firm, which has had a representative office in London for a decade, has hired Ashurst partner Peter Roberts to spearhead its City office. Roberts is Andrews Kurth’s first English law […]

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