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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

Walker Morris’s PEP tumbles by 27 per cent

North East firm Walker Morris saw average profit per equity partner (PEP) drop 27 per cent in 2008-09 on the back of a turnover drop of 8 per cent. PEP dropped from £670,000 in 2007-08 to £486,000. Revenue fell from £48m to £44.2m. Managing partner Peter Smart said: “While this reduction is disappointing we can’t defy gravity. […]

Beachcroft hire paves way for health practice

Beachcroft is to install a healthcare consultancy unit after appointing the former chair of the Healthcare Commission Sir Ian Kennedy as a consultant. Senior partner Simon Hodson said the move would give clients “speedier access to policymakers ­within the health service”. As chair of the Healthcare Commission until its closure in March, Kennedy was responsible […]

Tulkinghorn: One enchanted evening

News reaches Tulkinghorn that Hammonds’ most recent ­partner conference was a wild affair. Controversially, London head Robert Weekes hosted the bash for hundreds of the firm’s insiders at the O2 in Greenwich. Apparently the event was characterised by small screaming people running around the place. Rumours that this was in fact not a partner meeting […]

Munby J to chair Law Commission

The Law Commission has announced Mr Justice Munby as its next chair. Munby J ­succeeds Lord ­Justice ­Etherton, who has completed his three-year term of office. Munby J was called to the bar in 1972. He took silk in 1988 and was appointed a High Court judge in the Family ­Division in 2000. The role […]

Band on the run

Christa Band is moving from one of the City’s top dispute resolution teams to Linklaters’ much less visible litigation practice. The magic circle firm must be changing its strategy, says Kit Chellel Christa Band The sudden defection of litigation star Christa Band to ­Linklaters will come as a surprise to those who have watched her rise through […]

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