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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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Nishith Desai launches in Silicon Valley

Indian firm Nishith Desai Associates is opening an office in Silicon Valley. It will be the first Indian practice to break into the US high-tech region. The 20-lawyer firm’s first office outside India will focus on helping clients from the US who want to invest in India and vice versa. India is one of the […]

CC thrashes out future management

Clifford Chance’s board is locked in discussions to decide which partners will become the next generation of management. The board spent last Friday (19 January) in a late-night meeting in Hong Kong. One of the topics addressed was the management succession. The issue is the subject of much speculation within the firm. One insider confirms […]

Real Estate and projects

Discovery Properties embarks on joint venture with Bowmer & Kirkland and signs up tenants for new development in £20m deals. Discovery Properties advised by Lawrence Graham (Jon Lloyd and Leona Ahmed). London Borough of Redbridge advised by Dechert (Michael Hallowell).

Linklaters wins top spot in M&A table

UK and US firms witnessed a bumper year for M&A in 2000, despite a 20 per cent fall in deal activity and a marketplace increasingly dominated by regulators. In a survey of European deals completed in 2000 published by Thomson Financial Securities Data, Linklaters & Alliance came top (see table). The firm worked on 221 […]

case study: war on want

War on Want is a registered charity set up to combat world poverty and promote human rights. It is involved in a dispute with the Foreign Office (FO) about the FO’s decision to permit the export of gun parts to Morocco for use in its occupation of Western Sahara. War on Want believes that the […]

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