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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

Knight steps down as senior partner

Simmons & Simmons’ senior partner is stepping down as the race begins to find his successor. Bill Knight, who has been with the firm for 35 years, is due to complete his five-year term in September next year but has opted for early retirement. The firm’s current retirement age is 65. Knight says it is […]

the personnelity

Employee empowerment is a phrase that gets around. Whether it is a management text, a personnel magazine or an interview with a successful young e-business entrepreneur, everywhere you look someone is proclaiming their faith in the ideology of empowerment. And yet does anyone really know what it means? And for the few who do, are […]

Law firm profits set to break all-time record

Clifford Chance aims for £800m;A&O revise budgets upwards; Simmons figures indicate recovery Law firms are reporting bumper half-year results, with many up on the same period last year, and also ahead of budget. Clifford Chance is believed to have a turnover of £450m for its half-year, with £90m billed in the last month alone. Its […]

Simpsons ups Silicon Valley partner count

New York giant Simpson Thacher & Bartlett is sending three more partners out to its Silicon Valley office less than a year after opening. The office will grow to nine partners when the three move in from New York. Corporate finance partners Bill Bretani and Edward Chung and intellectual property partner Jeffrey Ostrow bring the […]

The Capita Group

The Capita Group acquires the remaining 74 per cent stake in Eastgate Group for £15m. The Capita Group represented by Herbert Smith (Tim Steadman). Shareholders Lion Holdings advised by Macfarlanes and Dukes Place Holdings represented by Debevoise & Plimpton.

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