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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

Merger mania reaches chambers

Medium-size chambers are teaming up to survive in an increasingly competitive market. Matheu Swallow reports. Intense market pressure is driving chambers inexorably toward merger and rapid consolidation simply to survive. Following revelations that Christopher Purchas QC’s 2 Crown Office Row and Michael Spencer QC’s 1 Paper Buildings are to merge (The Lawyer, 22 November), there […]

Baker & McKenzie tops finance table

Baker & McKenzie has overtaken Clifford Chance on a table of privately-financed infrastructure deals that were completed over the last 12 months. It handled projects worth u116bn in comparison to Clifford Chance’s u100bn, according to a survey by the publishers of Privatisation International. In 1997/98, Baker & McKenzie dealt with u110bn worth of these transactions, […]

Online documents are way forward

Your story on Companies House (The Lawyer, 30 August) omits key facts about the service. Since ICC has taken ownership of the Companies House duplicate library, we have been able to implement the fastest ever turnaround times for document search orders. Fears expressed about the accuracy of online document services are also unfounded. The processes […]

FFW gives birth to Incubator service

Field Fisher Waterhouse is launching what it claims is the world’s first one-stop shop for anyone setting up e-commerce businesses. The service, called Incubator, will be run through a website directly linked to the firm’s 12-strong IT and online law group. The service is starting after an aggressive recruitment campaign for the firm’s IT and […]

German engagements

For many months now Clifford Chance has hogged the merger-mania headlines. So it must have been with great satisfaction that the partners at Freshfields approved its merger with German firm Deringer Tessin Herrmann & Sedemund – just 24 hours or so before Clifford Chance goes down the same road with Punder Volhard Weber & Axster. […]

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