Halliwells offers bonuses for prompt fee collection

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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 […]

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The Leader Column

The 10 best-performing London offices of US firms generated revenues of almost £320m last year. Only 12 of the top 50 US firms (ranked by worldwide revenue) do not have a presence in London, and the average London outpost now boasts more than 60 fee-earners. Of course, there remains the odd solely representative office – […]

HBOS set to review legal adviser panel

Halifax Bank of Scotland (HBOS) is to review its list of legal advisers and is expected to set up a formal panel next year. A decision will be taken at the end of the month concerning the formal review terms. Linklaters and Herbert Smith, which advised Halifax and Bank of Scotland respectively on the merger, […]

Separated at birth

Oooh, James Chesterman is jolly popular this week. The Latham & Watkins banking partner has been compared with two megastars by eagle-eyed readers. Tulkinghorn would like to present both cases for your perusal.CASE A: Chesterman is Simon Cowell of Pop Idol fame.The prosecution case: both have dark hair; both are male; both have bushy eyebrows.The […]

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