Gide duo elected to Paris bar

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Latest Briefings

Mozambique: Government go-ahead for spectrum auction

The Mozambique Government has recently published in the Official Gazette Resolution no. 12/2018, of April 25, determining the authorisation for the launch of an auction procedure for the grant of rights of use of radio frequencies in the 800MHz, 1800MHz and 2600MHz bands. The base bidding prices shall be set by a Joint Order to […]

New compulsory Bermuda bye-law filing requirements

The Companies Amendment Act, 2018, which is deemed to have come into operation on 21 March 2018, amends the Companies Act, 1981 as regards the filing of information contained in bye-laws and applies to all Bermuda companies having a share capital. Under transitional provisions, all such companies will have a period of six months from […]

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 […]

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Baker Botts chief to head safety committee for BP

Baker Botts has secured its place as a key adviser to BP following the appointment of name partner James Baker to lead a US safety advisory committee to the oil giant. Baker is heading an independent 11-member panel that will investigate safety management systems nationwide at BP Products North America, the subsidiary responsible for BP’s […]

New senior partner at Blake Lapthorn as PEP rockets 40 per cent

South East firm Blake Lapthorn Linnell has elected Jonathan Lloyd-Jones as its new senior partner as its reports a 40 per cent rise in profit per equity partner Lloyd-Jones took over from Carey Blake on 3 December and will hold the position for three years. Max Craft, head of employment, also stood in the election […]

Deals Comment

Ashurst had reason to celebrate after the Competition Commission cleared the way for National Express Group (NEG) to bid for the Thameslink/Great Northern (TGN) rail franchise.

Simmons extends life of split capital investments

Simmons & Simmons has brought a new level of innovation into the organisation of split capital investment trusts with a new type of reconstruction. The firm advised longstanding client Jupiter on a ‘continuation’ reconstruction of its split capital investment trust Jupiter Dividend & Growth Trust, eschewing the more typical ‘rollover’ type of reorganisation. Split capital […]

Confusion continues as FRS5 tax burden is spread

Many law firms were celebrating this morning after the chancellor, Gordon Brown, relaxed the rules relating to a major tax uplift in his pre-Budget statement. However, the position of larger or more profitable firms was still unclear. The additional tax liability had been created by changes to the way professional partnerships account for revenue and […]

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