Hammonds reviews its business strategy

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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 money grabbers

European investors failed to claim the $2.4bn that was owed to them from last year’s US securities class actions. Jon Robins reports on the firm trying to tap in to this lucrative market It was recently estimated that European-based shareholders failed to pick up in the region of $2.4bn (£1.32bn) last year from securities class […]

UK law firm partnerships ready for non-lawyers post-Clementi

Survey reveals two-thirds of partnerships will welcome non-lawyer participation, but outside investment gets short shrift Partnerships in the UK’s biggest law firms are likely to be swelled with non-lawyers when legislation is passed implementing Sir David Clementi’s recent recommendations on the regulation of the legal profession. Nearly two-thirds (65 per cent) of managing partners plan […]

Freshfields storms Barclays panel

Freshfields Bruckhaus Deringer has landed a place on Barclays’ general advisory panel after the conclusion of the banking giant’s review of external legal advisers. The appointment is a coup for Freshfields as it narrowly missed out on winning a place on the coveted panel when it was last reviewed in summer 2003. The magic circle […]

Offshore: Bermuda

Where a trust is subject to English law, trustees who wish to enter into a particular transaction but who do not have power to do so can apply to the courts for that authority. If the court is satisfied that the transaction would be ‘expedient’ (in the context of the trust as a whole), it […]

A fistful of lawyers

And so it fell to Edinburgh-based Brodies to provide the cast for the Scottish legal market’s annual summer punch-up this year. Few readers can have forgotten the points victory won by Dickson Minto last year after two of its lawyers had a drunken brawl during a boozy firmwide weekend away at the Lake District. Exactly […]

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