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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

In brief: Survey finds limited liability a priority

More than 50 per cent of professional partnerships are considering ways of limiting their liability, according to a survey by chartered accountants Smith & Williamson. The telephone survey of over 90 professional partnerships, of which 60 per cent were solicitors firms, also found strong support for mergers. Eighty per cent of solicitors firms said they […]

In brief: Merged firms to target property sector

Southampton firm Gore Wood has merged with Blake Lapthorn’s commercial property department to create a 16 lawyer-strong unit capable of dealing with every type of property matter outside London. The unit will be based at Blake Lapthorn’s new purpose-built office, Harbour Court, which is situated on the M27 near Portsmouth. Pictured (l-r) are Steven Henshaw, […]

Bypassing a legal roadblock

The legal team undoubtedly played a major role in steering the recent case, of a Norfolk couple whose luxury home at Wroxham was blighted by bypass plans, back before the Parliamentary Ombudsman. But, in what is regarded as a case that breaks new ground in respect of the legal right to overturn the Parliamentary Ombudsman’s […]

Litigation Recent Decisions 05/11/96

Refusal of health authority to provide various therapies R v The Brent and Harrow Health Authority, ex parte the London Borough of Harrow (1996)

Technology secured

Alison Laferla reports IT security is an issue to ignore at your peril. The DTI produces a basic guide to security called the Business Manager’s Guide to Information Security, which is available free on 0171 215 1962. Also, a free magazine aimed at combating software theft will be launched next month. Produced by Microsoft, it […]

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