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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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ashurst
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Ashurst London support staff base to shrink by 120 roles

Ashurst’s collective redundancy consultation has come to an end, with the firm due to cut just over 120 support staff jobs from its City base. The consultation kicked off in June, when the firm announced it was to transfer a large proportion of its London-based support staff to its new low-cost office in Glasgow (12 […]

Jakarta

Taylor Wessing confirms Jakarta joint venture with local counsel HPRP

Taylor Wessing is planning further expansion across Asia after entering into a formal association with 10-partner Indonesian firm Hanafiah Ponggawa & Partners (HPRP).   The move follows an announcement earlier this year that the group’s Singapore member, RHTLaw Taylor Wessing, would launch a regional network under which it would form associations with local firms across the South […]

Eversheds’ head of public sector pensions comments on Fair Deal guidance

Gary Delderfield, head of public sector pensions at Eversheds, has commented on the Fair Deal guidance issued by HM Treasury following a review of the existing Fair Deal guidance. The Fair Deal guidance is a non-statutory policy setting out how pensions issues are to be dealt with when staff are compulsorily transferred from the public […]

Aitman

Freshfields’ new boss has the wit to succeed

David Aitman likely to be adaptable in a changing legal environment How to describe David Aitman? New global managing partner of Freshfields Bruckhaus Deringer? Concert-standard pianist? Keen gardener? All true, but none that useful in predicting the change in tone when he takes over from incumbent Ted Burke in 2014. How about “measured”, “thoughtful”, “cerebral”? […]

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