Finance litigation briefing — May 2014: credit agreement conditional upon survival of supply agreement

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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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Gateley has record year of fundraising

Following a record-breaking fundraising year, Gateley has handed over a cheque for more than £1,700 to Maggie’s Nottingham Cancer Centre. The centre provides free practical, emotional and social support to people with cancer and their family and friends. Every year, each of the firm’s regional offices nominates a local charity to benefit its fundraising efforts. Fundraising for Maggie’s […]

Washington DC

Squire Patton Boggs to run with merit-based remuneration structure post merger

Squire Sanders and Washington DC-based Patton Boggs have agreed to a wholly merit-based remuneration structure once the two firms merge on 1 June. The decision was made at the start of the merger discussions after Patton Boggs conducted a strategic review of its compensation structure and decided to abolish its traditional ’eat-what-you-kill’ model. Patton Boggs […]

Ecology, environment and wildlife laws

Khaitan & Co specialises in environment-related litigation and dispute resolution, environmental audit, compliance and regulatory analysis/interpretation. We advise on climate change and carbon credits, protection and conservation of wildlife, regulatory aspects of laws relating to animal and wildlife and forest protection and conservation laws and policies.

Kennedys

Kennedys responds to HMRC with 30 per cent cash call to FSPs

Kennedys has called on its fixed-share partners (FSPs) to top up their capital contributions to 30 per cent of their salaries in response to HM Revenue & Customs’ (HMRC) changes to partnership taxation. Kennedys was one of the first of the top 100 firms to launch a consultation with its partners in response to HM […]

Music

Legal Harmony: 23 Essex Street

On receiving the email about Legal Harmony, my heart leapt, yet at the same time sank. Suddenly, memories of cold churches and Hark the Herald came back. The drudgery of practice, the slight smell of pipe and Old Spice that came into the small practice room when the men arrived. Why on earth would I […]

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