Litigation Disciplinary Tribunals 04/07/95

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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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Naylor scores a first mixed double

SOLICITOR advocate Judith Naylor has achieved a major breakthrough in her career after appearing alongside a QC in a murder trial. Naylor, a partner in the Barnsley solicitor advocate firm Orsborn Naylor, was led by QC Jonathan Hall in a murder case in which her partner Brian Orsborn was instructing solicitor. Naylor, who believes she […]

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Wyko Group was advised by Wragge & Co in its one for two rights issue to raise around u7.85m.

Practice split will bypass division

East Anglian firm Birkett Westhorp & Long has denied that a split into two separate practices will affect the operations of its recently established financial services division. The Ipswich-based firm is to split from its Essex operation in June five years after merger. The Ipswich firm will remain with 24 partners, while the Colchester firm […]

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