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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

CC Brussels launches tax practice with PwC team

Clifford Chance is launching a tax practice from its Brussels office with the hire of a partner and team from PricewaterhouseCoopers (PwC) in Belgium. `Thierry Blockerye is expected to join Clifford Chance this month and will set up and head the new tax practice. A spokesperson for Clifford Chance said it is not yet known […]

Asim chairman comes from Clarke Willmott

Peter Nellist, partner and head of the private client department at Clarke Willmott & Clarke, has been made chairman of the Association of Solicitor Investment Managers (Asim). `The association exists to help firms give investment advice. Nellist is only the second solicitor to be elected chairman of the board.`”I was not expecting to be nominated,” […]

Deal of the Week – YELL

Once again, Weil Gotshal & Manges‘ great relationship with Hicks Muse scoops the firm an integral role on one of the biggest ever private equity deals in Europe. The deal overtakes the United Biscuits deal and Hillsdown in terms of size, both of which Weil Gotshal’s Mike Francies was involved with.`Francies had to convince Apax, […]

Harvard Law School

Harvard Law School is to pay off tuition loans for graduates who take public sector jobs. Harvard law students pay £26,000 a year for tuition fees, but if a graduate takes a job in government, a non-profit organisation or academia, the law school will meet their loan repayments.

Lovells becomes Equitable’s top adviser

Troubled mutual Equitable Life has named Lovells as its main legal adviser, despite its historic relationship with Denton Wilde Sapte. `Equitable Life chairman Vanni Treves described Lovells as the society’s main adviser at its annual general meeting on 23 May.`A Lovells team led by insurance specialist Robin Spencer is advising Equitable Life on a compromise […]

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