In brief: McDermott Will & Emery

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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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Slaughters and Freshfields aid biggest Euro bank deal

Slaughter and May and Freshfields are advising on potentially the biggest cross-boarder banking deal completed in Europe between the Alliance & Leicester and the Bank of Ireland. Freshfields is aiding the Alliance & Leicester, while Slaughter and May are working with the Bank of Ireland to advise on negotiations. A merger could culminate in creating […]

CC merger approval causes upheaval at Rogers & Wells

Rogers & Wells partners have been circulating their CVs to rival firms following its executive committee’s agreement to merge with Clifford Chance. As predicted in The Lawyer (26 April) the two firms’ executive committees voted for the merger on 21 May. The firms’ partners will vote on the proposed union this month. Partners and associates […]

Accountancy

In a world of increasing consolidation, where the accounting “big five” hold sway, the insolvency field provides some welcome relief. The usual giants – PricewaterhouseCoopers, KPMG, Ernst & Young and Deloitte & Touche – have strong insolvency and restructuring teams. But they are being increasingly challenged by firms outside the big five – most notably […]

Firms target the new breed of private clients

Who wants the landed gentry bringing their green wellies and probate problems to sully the pristine carpet and image of one’s prestigious City practice? More than five years ago, many leading firms such as Freshfields and Slaughter and May decided that they did not and dispensed with their private client departments in order to concentrate […]

Legal reforms have to start right at the top

Two weeks ago Lord Browne-Wilkinson told The Lawyer that he thought the time had come for a Supreme Court. “It is much more logical to set us [the Law Lords] out as an independent court like the Supreme Court,” he said. Now the legal pressure group Justice has said the same thing. Lord Alexander of […]

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