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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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King & Wood expands

King & Wood has merged with Hong Kong firm ­Arculli Fong & Ng, ­becoming the first People’s ­Republic of China practice to launch in the former UK dependent ­territory. King & Wood has had an association with Arculli since 2006. International firms ­hoping to practise in Hong Kong are required to work in alliance with a local firm for […]

A case in point

Having undoubtedly proven itself to be one of the world’s pre-eminent financial centres, the British Virgin Islands are a striking benchmark of the global economic downturn. By Andrew Willins The British Virgin Islands (BVI), with Tortola, the largest of the islands, only 12 miles long and three miles across, is scarcely detectable on an atlas. […]

BAA’s new GC to shake up advisers

BAA is poised to carry out a review of its external legal advisers following the recent appointment of Carol Hui as the airport operator’s ­general counsel. Hui said: “I’ll be reviewing BAA advisers. I’m new to the job and need to do whatever’s best for the ­business to ensure it has the advice that’s appropriate […]

People Moves

Reynolds Porter Chamberlain (RPC) has hired three new partners. Jonathan Watmough Move of the week Reynolds Porter Chamberlain (RPC) has hired three new partners: Vivien Tyrell arrives as head of insolvency and restructuring from Edwards Angell Palmer & Dodge, where she was a partner; David Wallis joins the ­corporate group from Dechert, where he was […]

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McGrigors helps Iraqi government access development funds

McGrigors and Erskine Chambers have helped the Iraqi government recover millions of dollars tied up in a UK trust for nearly 20 years. The $48m (£29.2m) fund was left over from the construction of an oil pipeline in the country that was completed in 1990. But the UK arm of Iraqi bank Rafidain was put […]

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