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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 […]

Recommended

Is the US pooling ban good for the UK?

David Cheyne, head of M&A, Linklaters Andrew Harting, senior associate, Weil Gotshal & Manges Michael Goroff, partner, Milbank Tweed Hadley & McCloy The US Financial Accounting Standards Board (FASB) has voted to ban the pooling of interests accounting method for mergers and acquisitions. Pooling allows companies in all-stock transactions to combine books without recording merger-related […]

Square Mile

The professional indemnity saga takes another turn this week when the outcome of the recent ballot of all solicitors is announced. As a supporter of the proposal to permit solicitors to insure through the market, I do not share the views expressed in this column some weeks ago (29 March) by Lord Hunt of Wirral, […]

Ocean Group

Ocean Group’s legal department has been a busy place since Ian Goulden took over as its head three years ago. His appointment came as the company began a phase of international expansion that has seen it spend £363m on acquisitions since the beginning of 1997. More than 80 per cent of this has gone on […]

Litigation Personal Injury 10/5/99

Walker v Nice (1999) QBD (Settled out of court) 16 March 1999 Plaintiff: Male, divorced, 31 years old at date of accident; 35 years old at date of settlement. Incident: The plaintiff was injured on 8 September 1994 when his car collided with the defendant’s, who had been driving on the wrong side of the […]

Oppenhoffs considers top level restructure

Linklaters & Alliance’s German firm Oppenhoff & Radler is to vote this week on a major restructuring plan, in an effort to streamline its management and “come closer” to its Alliance partners. The firm will make a decision whether to move to a single managing partner on 15 May, when its 116 partners meet at […]

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