Practical law multi-jurisdictional guide 2013–14: Dispute resolution — Luxembourg

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Latest Briefings

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 […]

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 […]

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Profitability plummets at growing number of UK firms

Average profit per equity partner (PEP) has fallen at nearly half of the UK200 firms to have provided figures for 2012/13 so far, The Lawyer research has revealed. Of the 86 firms that have provided PEP figures for both the last financial year and 2011/12, 41 (48 per cent) have seen PEP decline. Almost a […]

A tale of two Berwins

Closer to home finance teams are still pulling out all the stops as the financial reporting season continues, with more firms reporting their 2012/13 year-end results. Some back room teams however look like they have more on their plate than others, with Berwin Leighton Paisner in particular delaying the release of profit information until it […]

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Challinors reported to SRA as second client claims he lent firm £400k

A client of financially-strapped Midlands firm Challinors has complained to the solicitors’ professional watchdog after it emerged he could lose some £400,000 loaned to the partners over the last two years – in a move that has fuelled calls for the authorities to intervene in the practice. Solihull-based businessman Dharmendar Khag claims he gave the […]

Should a landlord shadow its tenant’s premises licence?

By Andrew Tatlock Loss of a premises licence can have a significant impact on the value of a property. A recent High Court case has confirmed that landlords of licensed premises can use shadow licences to protect their position. Where a tenant operates a licensed business such as a pub, the premises licence will normally […]

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