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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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funds money crisis

ESMA publishes opinion on AIFMD rules covering late transposition

The European Securities and Markets Authority has published on 1 August an opinion on what rules should apply to alternative fund managers and their cross-border marketing of funds where this might be affected by the failure of European Union member states to adopt the Alternative Investment Fund Managers Directive (AIFMD) into national law on time. […]

Europe

European moves: 5 September 2013

All the latest partner hires and other appointments within Continental European firms and offices. Benelux Bird & Bird has appointed Marcus Huisman as a partner in its office in The Hague. Huisman joins from Houthoff Buruma, where he was a partner in the firm’s employment practice. He advises on all aspects of domestic and international […]

Keyword advertising from a German perspective

By Katharina Reuer A recent German case from December 2012 — ‘MOST-Pralinen’, concerning keyword advertising — shows the significant margin of appreciation national courts have to apply to European Court of Justice (CJEU) case law.  In the MOST-Pralinen case, the defendant bid on the generic keyword ‘Pralinen’ using Google’s ‘broad match’ function. This function then added […]

Allen & Overy advises IC Hotels UK Pension Trust Ltd on bulk annuity policy purchase

Allen & Overy has advised the trustees of Intercontinental Hotels Group’s pension scheme on its purchase of a £440m bulk annuity policy with Rothesay Life. The bulk annuity policy insures the defined-benefit benefits of the pension scheme. Däna Burstow, pensions partner at Allen & Overy, worked on the deal with support from senior associate Jane […]

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