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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 Lawyer In-House Attitudes Report 2013 — sample

In March this year, The Lawyer, in association with Thomson Reuters Serengeti, surveyed more than 1,000 general counsel and senior lawyers working in business about the seismic changes that are affecting the legal sector. The results of the research were presented exclusively to delegates at the General Counsel Strategy Summit, which took place in Portugal […]

US regulatory activity reflects steps toward more regulation and heightened scrutiny

The past few weeks have seen a flurry of insurance regulatory activity at the federal, state and international level. Individually these developments are noteworthy; taken together, they evidence the depth and breadth of changes and policy debates under way regarding the regulation of insurance. The summer months may bring time off for many, but not, […]

Impact of obligatory use of Turkish on validity of arbitration agreements

In a recent Court of Appeals decision the court overruled an arbitration objection based on the Law on the Obligatory Use of Turkish (805), which stipulates that two Turkish companies should execute agreements in Turkey in Turkish. Although the intention of the parties to arbitrate their disputes was clear in the agreement, the Court of […]

MoFo faces negligence claim from energy client

Morrison & Foerster is in the High Court this week defending a professional negligence claim brought by energy investment company Petrocapital Resources over a share transaction. The case centres on the alleged failure by Morrison & Foerster partner Edward Lukins to properly advise Petrocapital on matters concerning the acquisition of 95.7 per cent of its […]

Issues relating to bank guarantees in the UAE

A bank guarantee is defined in Article 411 of the Commercial Transaction Law No. 18 of 1993 as ‘an undertaking issued by a bank to settle the customer’s debt to a third party in accordance with conditions agreed and included in the guarantee, which may be for a limited or unlimited period of time’… If […]

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