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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

Musical statutes

Just in. The ideal late Christmas gift for the musically minded lawyer (Tulkinghorn knows there are a few of you out there). Yes, it’s the latest album of soon-to-be pop classics from Lawtunes. Choose from (She’s an) Electronic Discovery, Livin’ Life in Six Minutes (2nd ed) or that all-time fave Everywhere There is a Client. […]

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Linklaters

According to Linklaters, “fexibility, mobility and diversity” is at the heart of the magic circle firm’s people strategy and is shaping the way the firm assists associates in developing their careers. Jill King, the magic circle firm’s HR director, says that the strategy is about getting associates to work with a global mindset. This year […]

The best alternatives…

In this issue you will find our 20th anniversary supplement to celebrate the growth of the UK legal profession over the last two decades. But in the meantime, ladies and gentlemen, we present The Lawyer’s Alternative Awards for 2007. – Green award of the year: DLA Piper for flying in Al Gore to a Sheffield […]

Shadbolt teams up with C&H Jefferson

Shadbolt & Co has launched a non-exclusive alliance with Belfast firm C&H Jefferson in a bid to cash in on opportunities in Northern Ireland’s projects industry. The move follows a Northern Ireland Executive consultation document committing £5.6bn to infrastructure projects in the next three years, rising to £18bn in the next 10 years, and a […]

Taylor Wessing merges with Dubai associate firm

Taylor Wessing is venturing out of European borders and launching a Dubai office through a merger with its Dubai-based associated firm Key & Dixon. The merger, which cements a five-year relationship between the two firms, marks the launch of Taylor Wessing Middle East, which will be led by partner Christopher Dixon. “With the large number […]

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