Autumn Statement 2014: tax update (UK)

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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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Wolverhampton man sentenced 14 years for stabbing bouncer

Craig Birch, 31, from Wolverhampton, has been found guilty of wounding with intent after stabbing Christopher Ramsey, but has been cleared of attempted murder. Wolverhampton Crown Court heard that Birch arrived at the Harp Inn pub at around 2.30am on 7 June, but was refused entry by doorman Christopher Ramsey for attempting to take a […]

Eversheds comments on CJEU’s recent obesity discrimination ruling

Naeema Choudry of Eversheds has commented on the decision of the European Court of Justice (CJEU) on whether EU law protects workers against discrimination on grounds of obesity.  The CJEU last week endorsed the advocate-general’s view that there is no general principal of EU law protecting against such discrimination; however, the CJEU has confirmed that, […]

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Punt Peerpoints the way

As the UK contract lawyers market goes into overdrive, the CEO of A&O’s flexible resourcing arm is staying ahead of the curve – watch out world. If, as a hard-bitten, committed deals junkie who sees sleep as the enemy you have any doubts that flexible working is the best way to get the most out […]

DLA Piper announces appointment of Erwan Lacheteau to Paris finance and projects team

DLA Piper has welcomed Erwan Lacheteau to its finance and projects team in Paris. He advises on structured finance with a particular focus on real-estate financing. He is known for his experience with investment funds and financial institutions and has advised on a large number of complex real-estate transactions. Lacheteau will work closely with the […]

DLA Piper advises Market Tech Holdings on £750m AIM IPO

DLA Piper has advised Market Tech Holdings, a holding company that combines iconic real-estate assets in London’s Camden Town with an e-commerce business, on its £750m AIM initial public offering (IPO). The AIM IPO was combined with an oversubscribed placing that raised £100m before expenses. Market Tech, which is majority owned by Israeli entrepreneur Teddy […]

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