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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

Litigation Recent Decisions 01/08/95

Goods Vehicle Access Permits TNT Express (UK) v Richmond on Thames London Borough Council (1995). (DC (McCowan LJ and Waller J) 14/6/95). Summary: Nature of goods vehicle operator’s obligations under a Goods Vehicles Access Permit with regard to use of restricted roads. Carrier’s appeal against convictions for offences committed contrary to s.8 (1) Road Traffic […]

In brief: Environmental law handbook launched

A book written to give solicitors crucial information on the environmental obligations and liabilities of their clients has been written by College of Law senior lecturer Trevor Hellawell. The manual – entitled ‘The Law Society’s Environmental Law Handbook’- explains the various effects of environmental law, including the Environment Act. The book is available through the […]

Litigation Disciplinary Tribunals 01/08/95

– JOHN BARRY SIMON MCKAY, 48, admitted 1975, practising at material time as Simon McKay, Ongar, Essex, fined £1,500. No order made as to costs. Allegations substantiated he wrongly drew and utilised client money and fail

Hereford and Worcester lifts hunt ban after warning

HEREFORD and Worcester Council has decided to lift a ban on fox hunting after its county solicitor warned that the policy could lead to a successful challenge in the courts. The warning from head of legal Roger Yates follows Somerset County Council’s failed attempt to ban the Quantock Staghounds. A committee report by Yates says […]

Linklaters usurps Ashursts at SNC

LINKLATERS & Paines’ reward for ground-breaking legal work on Merrill Lynch’s takeover of top UK market-maker Smith New Court (SNC) is expected to yield a business windfall after SNC is integrated into the US giant. Ashurst Morris Crisp which, after many years of advising SNC, including on the Merrill Lynch £526 million acquisition, is likely […]

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