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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

Missing the missus

Another bigwig giving a keynote speech recently was Lord Falconer, who took the occasion of the Bar Conference – held on a Saturday – to renew a few old acquaintances. This is how he started: “It is a great honour to be invited here to speak. It is a great pleasure to see old friends, […]

Edwin coe displays shareholder nous

Edwin Coe may not have won the misfeasance case against the Government brought by a group of former Railtrack shareholders, but it has certainly won a niche practice area. The firm has been advising a group of rebel shareholders opposed to the proposed merger between independent grocers Nisa-Today’s and Costcutter. Litigation partner David Greene was […]

Wragges, Graf unite for push into China

Wragge & Co is set to open in China with German ally Graf von Westphalen in 2007. It will be the firm’s first office outside Europe. The firm is seeking more European allies for the joint venture in Guangzhou and Hong Kong. Wragges managing partner Quentin Poole said: “Guangzhou is much less lawyered than Shanghai […]

Lovells struggles at six-month mark

Lovells has had a disappointing start to 2006-07, reporting a modest 4 per cent increase in turnover for the first six months of the financial year. Revenue at the top 10 City firm inched up to approximately £205m. However, Lovells’ London office posted flat half-year results for the first half of the financial year. Lovells […]

Slaughters jumps on bonus bandwagon with firmwide hikes

Slaughter and May has introduced a firmwide discretionary bonus of 15 per cent for all associates and trainees as part of its biannual pay review. Salaries have been raised by between 12 and 15 per cent for associates at all levels. The review was started long before Allen & Overy‘s (A&O) recent associate pay hikes, […]

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