Coining it in

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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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And a big tick for Herbert Smith and Freshfields. According to sources close to the hilarious RBS pitch process (was there ever so much comedy in a simple tender exercise?), both City firms have made it on to the bank’s panel – and against the odds. The pair are keeping quiet, but they ought to be […]

You’ll never work alone

The Premier League’s director of legal and business Simon Johnson always needs to put in a good performance. Steve Hoare reports The legendary Sunderland and England striker Len Shackleton famously devoted a blank page of his autobiography to the amount the average football chairman knows about football. These are the men who make up the […]

Creditors call for Altheimer liquidation to reclaim $1.3m

It may be trying to bow out quietly, but collapsed Chicago firm Altheimer & Gray has been hit with one last indignity – bankruptcy. A group of four unsecured creditors, including its landlord Equity Office Management, have filed for Chapter 7 bankruptcy proceedings against the law firm, which closed it doors to business in July.The […]

ICC slams US Alien Tort Statute

THE INTERNATIONAL Chamber of Commerce (ICC) wants the European Commission to call for changes to the US’s 1789 Alien Tort Statute, which allows non-US companies to be sued in US courts for alleged human rights, labour and environmental offences committed in third countries. The ICC is particularly worried about liability claims brought in US courts “against a […]

Addleshaw Goddard IP partner jumps ship

Addleshaw Goddard has lost its second intellectual property (IP) partner in three months.Simon Clark is joining Berwin Leighton Paisner (BLP) with a group of three associates to create a new IP group for the firm. His departure follows that of head of non-contentious IP Lesley Hall, who announced she was joining Farrer & Co in […]

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