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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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Elizabeth Bradley, head of corporate tax group, BLP

Hot 100 career quiz: Elizabeth Bradley

Name: Elizabeth Bradley Position: Partner, global head of tax Firm: Bryan Cave Leighton Paisner Trained at: Berwin Leighton Paisner In Hot 100 for: Taking tax to the top of BCLP’s agenda. Read her full Hot 100 profile. What’s your most vivid memory from being a trainee? While I was a corporate trainee, I was asked to attend a closing meeting […]

TLT advises in Supreme Court success for Iceland

TLT has helped to secure a landmark victory for the leading frozen food specialist, Iceland, reducing its liability for rates paid on its premises. The case comes as retailers face rapidly increasing business rates, and could have far-reaching implications for businesses in the retail and other sectors. The Supreme Court – the highest appellate court […]

Walker Morris achieves success in Planning Law Survey national rankings

The Walker Morris Planning & Environment Team has been ranked 7th in the ‘Highest Rated Planning Law Firms‘ for 2018 in the national annual Planning Law Survey, having consistently achieved high national rankings in the past. The Planning Law Survey is an in-depth report highlighting the solicitors, law firms and barristers that are considered the leading planning law […]

LK Shields advises Seabased on West African 100MW wave power plant

Our Projects, Construction and Energy team were delighted to act exclusively for Swedish company Seabased AB (the global market leader in scalable wave energy parks) in relation to a bespoke supply and installation contract to deliver a wave energy plant near Ada, Ghana. The 100MW park is one of the first and largest commercial contracts […]

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