Government publishes response to consultation — freedom and choice in pensions

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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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Bakers breaks records for revenue and headcount with $2.5bn 2013/14 results

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Farrers sees profit rise by 14 per cent as turnover stabilises

Farrer & Co has reported a 14 per cent rise in net profit for the 2013/14 financial year thanks to an increase in its equity partnership, while turnover was stable at £50.7m. The firm reported net profit £12.7m last year, a rise of some 14.4 per cent from the previous year’s £11.1m (9 July 2013). […]

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Sir Nigel Knowles: Reshoring and the great British manufacturing renaissance

UK reshoring is a catalyst for economic growth but a national policy is also vital One of the buzzwords in the UK business lexicon these days is ‘reshoring’ – the return of formerly UK-headquartered businesses or the redomiciling of production to the UK. EEF, the manufacturers’ association, recently found that one in six companies has […]

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NautaDutilh mourns loss of partner killed in Malaysia Airlines crash

Benelux firm NautaDutilh has paid tribute to IP partner John Allen, who was killed with his family in the flight MH17 plane crash last week. Allen, his wife Sandra and their three sons Christopher, Julian and Ian were all on board the Malaysia Airlines flight from Amsterdam to Kuala Lumpur when it crashed in Ukraine […]

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