Bakers on hunt for low-cost legal centre site following Manila success

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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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Conyers Dill & Pearman appoints Erik Bodden to its Cayman Islands office

Conyers Dill & Pearman has announced that Caymanian attorney Erik Bodden has joined its Cayman Islands office. Bodden, who was previously on secondment in London, was called to the Cayman Bar in December 2013. He obtained his LLB from the University of Liverpool in 2011, graduating with first-class honours. He completed the Bar Professional Training […]

London Thames

LG employment partner quits for DWF ahead of Wragges merger

DWF has raided Lawrence Graham for employment partner Helga Breen to lead the London employment team. It comes ahead of LG’s planned merger with Wragge & Co, which is expected to go ahead in May. The deal was voted through by both firms at the end of last year (18 November 2013). Breen joined LG […]

money

Tax overhaul raises prospect of cash windfalls for firms

Some firms could be facing cash windfalls of up to £9.5m in light of HM Revenue & Customs’ (HMRC) new legislation on the way salaried partners are taxed. Under the new regime salaried partners will not be considered self-employed for tax purposes unless they can prove that status by failing one of three tests. If […]

Matt Byrne

First wave of HMRC consultations kick off

The slow-burn impact of HMRC’s looming changes to partnership tax are starting to be felt. Not yet in anyone’s pocket – you’ll have to wait until 6 April for that – but in the growing number of firms that have launched consultations with their salaried members. You’ll recall we first covered this story in December, […]

President Obama announces surveillance reforms: key points for businesses

By Aravind Swaminathan, Jim Halpert and Michelle J Anderson In a speech that garnered worldwide attention, US president Barack Obama has announced important reforms in the ways the US government will gather, store, use and retain signals-related information. These changes will quickly affect many companies, both in the US and globally. In this alert, we identify […]

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