Czech list

The Czech Republic is busy bringing its laws into line with those of its new EU partners, but many of its existing rules are, if anything, more stringent than expected. By Hilary McDowell

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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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New year’s peeve

Now is the time that a lawyer’s thoughts turn to Christmas shopping, the holidays and blessed time away from the office with loved ones. So spare a thought for the unlucky ones who are certain to find themselves stuck on the wrong end of an international conference call on Christmas Eve, waiting for the deal […]

City firms well placed to cash in on launch of real estate investment trusts

Property lawyers have hailed the long-awaited confirmation of the introduction of real estate investment trusts (Reits), but have warned that crucial questions remained unanswered. City real estate practices expect to reap immediate rewards once Reits are introduced in mid-2006, but details of a conversion charge to offset Treasury tax losses are still missing. SJ Berwin property partner […]

Irwin Mitchell breaks new ground with Spanish launch

Irwin Mitchell is launching its first ever overseas operation with the opening of offices in Marbella and Madrid. The Spanish offices will operate as Irwin Mitchell Abogados and will be headed by partner Jose Maria de Lorenzo. Lorenzo was previously a partner at personal injury firm Lorenzo Zurbrugg, which merged with Irwin Mitchell in 2003. […]

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