Common investment is sweet charity

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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

Ericsson brought in to manage CPS telephone system

THE Crown Prosecution Service (CPS) has outsourced national responsibility for its voice communications services for the next seven years to telecommunications company Ericsson. International telecommunications systems suppliers Ericsson will manage voice communications across the CPS’ 100 sites, including voice mail, fax, paging and mobile phone facilities. The Charles Douglas Organisation, a firm of telecoms specialists, […]

Book of the week

Blackstone’s Police Manual Indispensable for any young assistant solicitor who is out on a heavy night of drinking. Amaze your friends as you quote section 12 of the Licensing Act 1872 when the police stop you as you are leap-frogging parking metres, and get them to call your mother citing section 4 of the Protection […]

Heaven knows he's miserable now

Young pop hopefuls must get early legal advice or face the bitter and costly courtroom fate of The Smiths, writes Roger Pearson. The value of getting early legal advice in business arrangements was illustrated in Joyce v Morrissey & ors, the recent Court of Appeal case involving ex-members of 1980s pop icons, The Smiths. A […]

It's been a bad week for:

Judges. Boy has it been a bad week for judges. Where to start? How about with Judge Martin Binning who imprisoned John McGranaghan for nine months following a knife attack, earning the ridicule of Private Eye. Lawyers for McGranaghan had argued that he had a serious medical condition after suffering two heart attacks while being […]

Minority lawyers losing out in legal aid reforms

Only one out of the 220 ethnic minority solicitors who attended a crisis meeting on legal aid reforms last week had a legal aid franchise. The meeting was called by Law Society council member Maria Fernandes, who wants the Government to give black and asian lawyers more time to apply for a franchise.

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