CC West Coast stung by partner exit number four

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Latest Briefings

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 […]

Changes to Portuguese inheritance law

Under the current Portuguese law, the surviving spouse is the heir of the deceased spouse, except if they are legally or administratively separated. In order to change this «mandatory capacity» of the spouse, the Socialist Party presented a Draft Law (no. 781/XII) on 20 February 2018 which would allow couples planning to marry to determine […]

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Maples Finance acquires Jersey fund

A financial arm of Cayman Islands firm Maples & Calder has bought a Jersey branch of world-renowned fund manager Gartmore, whose chairman recently took up posts at both Marks & Spencer and the Guardian Media Group. Maples Finance Jersey has acquired Gartmore Fund Managers International, which administers assets valued at £1.7bn, for an undisclosed sum. […]

Awards preview: corporate team of the year

On 22 June, 1400 people will crowd into the Grosvenor House Hotel on Park Lane for the most eagerly-awaited event of the year. With only one week to go, The Lawyer brings you a sneak preview of the shortlisted individuals and teams Freshfields Bruckhaus Deringer This three-in-one restructuring deal for Invensys saved the automation and […]

Lady luck fails to smile on QC juror

An unlucky barrister on jury duty has been discharged from three juries in the last eight days because he keeps bumping into colleagues. The QC was called to jury service on 6 April the day after new legislation came into force allowing lawyers and judges to be called to perform the civic duty. Over an […]

Awards preview: employment team of the year

On 22 June, 1400 people will crowd into the Grosvenor House Hotel on Park Lane for the most eagerly-awaited event of the year. With only one week to go, The Lawyer brings you a sneak preview of the shortlisted individuals and teams Brodies Over the past few years, Brodies has proactively developed its relationship with […]

Hammonds’ egg on chin

Good to see that Hammonds is taking financial matters seriously. Last Wednesday (9 June) the firm’s managing partner Chris Jones made a presentation at a law firm conference on financial management, organised by his bankers Barclays. Now, as Tulkinghorn is sure you are aware, average profits per equity partner (PEP) at Hammonds have just dropped […]

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