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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

Gateley helps secure £62m funding for Bridgnorth Aluminium

Gateley’s banking and finance team has advised on a recent deal that saw Shropshire-based Bridgnorth Aluminium, a producer of lithographic aluminium strip, secure £62m in funding from the Birmingham office of Lloyds Banking Group. Andrew Madden, banking and finance partner, and Rebecca Sherwin, real-estate partner, provided legal advice to Lloyds Banking Group, assisted by Tammy […]

Luxembourg
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Luxembourg – Money plus

As Fiat, Apple and Starbucks earn the Duchy a rap on the knuckles for its tax rules, will the government’s efforts to diversify the economy take firmer root? Over the years Luxembourg has attracted thousands of fund structures, companies and other financial institutions to its well-kept streets. Its regulatory structures and low tax rates have […]

DWF takes on Government in panel-related High Court battle

Being kicked off a panel always stings but for DWF the loss of the Government’s Insolvency Service (IS) panel work was just too hard to take. As we report today, the firm is in a High Court showdown with the agency over its decision to choose Shepherd and Wedderburn. Most firms would like a peek […]

Matt Byrne

What clients really think about disaggregation

Do your clients care how innovative you are? This is one of the questions that will be posed in the annual The Lawyer Management Guide: Delivering Legal Services Differently, published on 30 June. We’ve already published short excerpts from the Guide, on knowledge management and finance. Look out for more over the next week. The […]

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