Kirklees implements leadership programme

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Latest Briefings

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 […]

Investing in Sao Tome and Principe

To promote private-sector growth and to improve the business environment in the country, São Tomé and Príncipe has implemented a series of legislative measures that establish favourable conditions for foreign investment. The main measures adopted that are of particular interest to investors include approval of the new São Tomé and Príncipe Investment Code and the […]

Changes to Portuguese inheritance law

Under the current Portuguese law, the surviving spouse is the heir of the deceased spouse, except if they are legally or administratively separated. In order to change this «mandatory capacity» of the spouse, the Socialist Party presented a Draft Law (no. 781/XII) on 20 February 2018 which would allow couples planning to marry to determine […]

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Hammonds to help revive Birmingham exchange

Hammonds has advised regional development agency Advantage West Midlands (AWM) on re-establishing the long-defunct Birmingham Stock Exchange. The online exchange, known as Investbx, will enable West Midlands-based small to medium-sized enterprises (SMEs) to raise equity finance of up to £2m. It is set for a summer launch and could pave the way for the re-establishment […]

Freshfields restructuring derails promotions process

The £40m restructuring undertaken by Freshfields Bruckhaus Deringer has thrown its its partnership promotion programme into chaos. The magic circle firm made two more surprise promotions to the partnership today, making up a couple of London-based finance associates, in addition to the 22 promotions the firm announced just two weeks ago. It is understood there […]

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Breaking with the law

It’s never too late to opt out of a career in law. And your legal background can give you the ideal grounding for making a new start

Lawrence Graham enjoys triple boost from LaSalle relationship

Lawrence Graham has completed the third in a trio of real estate deals for new client LaSalle UK Ventures, the £1bn private equity fund set up by LaSalle Investment Management last year. Lawrence Graham won the mandate from LaSalle UK Venture managing director Charles Maudsley, who joined the business from Axa Real Estate Investment Managers […]

Macfarlanes promotes four in latest round

Macfarlanes is to promote four associates into the partnership, boosting the firm’s total number of partners to 72. Howard Corney and Luke Powell join the corporate team, Nicholas Harries comes into private client and Tom Pedder will boost the property team. The internal promotions match last year’s figure, but overall is slightly down on the […]

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