Deloittes forms M&A French link

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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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The Body Shop loses top in-house lawyer

The Body Shop’s in-house team has lost one of its senior lawyers but has responded by poaching another from a US corporation. Former general manager of the legal department Tom Schull has left to return to his native US. He is not understood to have secured another position. A Body Shop spokesman comments: “Tom has […]

The luck of the Irish

When the UK and Irish governments introduced their respective bills governing e-commerce, they got very different receptions. Bal Khela finds that unless the UK bill is amended, the industry could lose a raft of business to Ireland Buying and selling over the internet has led to a dotcom revolution that has made e-commerce one of […]

It's been a bad week for

m Journalists, who are unlikely to be granted exemption from new anti-terrorism laws. The House of Lords rejected a Liberal Democrat amendment to a bill’s requirement to notify police of any information they receive about potential terrorist acts. Lord Goodhart QCtold peers that the provision could inhibit journalists’ right to protect their sources. Cabinet Office […]

Property

Lovells acted on the launch of the Lend Lease Overgate Partnership, a limited partnership comprising a group of six investors who committed a total of £137m to acquire Overgate, Tayside’s new fashion and lifestyle retail centre. Lovells partner Michael Stancombe headed the deal with a team of three. The developer was advised by Linklaters & […]

Legal Widow

I always start off a noisy game of tickling or “let’s play 101 Dalmations” whenever a certain advert comes on the telly. It’s the one where Smarmy Man One beats Smarmy Man Two to his boss’ eternal affections by working on a report at the weekend and emailing it out before Monday rolls around. At […]

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