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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

Hayley Stallard on Camelot's unsuccessful case against 49's. Hayley Stallard is head of the advertising and marketing law group at Field Fisher Waterhouse.

In the case Camelot Group v William Hill London and ors (18 August 1997), the Deputy Chief Magistrate at Bow Street decided that the predominant features of the 49’s game of chance promoted by bookmakers were those of betting and not of a lottery. However, his attempt to distinguish between the overlapping categories of betting, […]

Andrew Clay on making taking trade secrets a criminal offence. Andrew Clay is a partner at Hammond Suddards in Leeds.

The Law Commission’s recently published proposals to make the taking of trade secrets a criminal offence deserves a warm welcome. At present, taking trade secrets is not a criminal offence because mere information, however sensitive, can not constitute property for the purposes of s.1(1) of the Theft Act 1968. This frequently leads to the ludicrous […]

Policing cyberspace

Can the rules and regulations of the ‘real’ world be applied to activity on the Internet? Dr Satvinder Juss confronts the challenges of pornography on the Web. Nineteenth century American essayist Oliver Wendell Holmes once said: “The best test of truth is the power of the thought to get itself accepted in the competition of […]

The Lawyer Inquiry: Ann Marsh

Ann Marsh was born in Sussex on 22 January 1965. She is a solicitor at Manches & Co. What was your first job? Making potentiometers in an electronic components factory. What was your first ever salary as a lawyer? £12,500pa. What would you have done if you hadn’t become a lawyer? Become Director of Education […]

In brief: Diana memorial fund lawyer joins Garretts

Mishcon de Reya assistant Bernadette O’Reilly, who helped draw up the deed to establish the Diana, Princess of Wales Memorial Fund, is leaving to join Garretts where she will work under private client partner Judith Powell. Mishcons said it still had partner Chris Allen and four assistants to do the fund work. Trust partner Martyn […]

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