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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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Milberg accused of greasing palms

Milberg Weiss Bershad Hynes & Lerach, the firm that The Lawyer last week revealed had been selected to lead the claims against Enron and Arthur Andersen, is the subject of a federal investigation Federal and Pennsylvania authorities are assessing whether Philadelphia City Controller Jonathan Saidel was paid consulting fees from the US firm in exchange […]

Miller & Chevalier launches in Brussels

Miller & Chevalier, the US best friend of Price-waterhouseCoopers (PwC), has opened a Brussels office The 50-partner tax boutique has taken on tax specialist Jan van Haaren from Benelux firm Loyens & Loeff to be managing director of the new office.The Brussels office will reflect Miller & Chevalier’s core Washington practice, concentrating on tax and […]

DEAL OF THE WEEK – BG GROUP

A&O revises BG’s share capital acquisition of Eogil Allen & Overy has advised BG Group on an agreement revision that has resulted in it acquiring the share capital of Enron Oil & Gas India Limited (Eogil).The US Bankruptcy Court has approved the terms of the new agreement, following an objection from a rival bidder and […]

CC, Linklaters in tax row

Clifford Chance is appealing a decision by an Indian tax tribunal that it has underpaid on tax It is part of a wider dispute involving other law firms, including Linklaters, and the Inland Revenue has been in talks with the Indian tax authorities seeking a breakthrough.The Law Society is appealing to the Indian High Commissioner […]

B&M and Linklaters in Chinese office bid

A&O, Freshfields and Herbert Smith ‘express interest’; red tape still limits growth Baker & McKenzie and Linklaters have become the latest firms to announce plans for a second Chinese office.A host of firms are expected to apply under the Chinese government’s relaxed rules on foreign law firms, but the application process has been subject to […]

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