The hidden side of permanent health insurance

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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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Christine O'Neill Brodies

Scotland’s future hangs in the balance

The debate about the future of Scotland’s constitution is dragging on. The debate on the constitutional status of Scotland is one which, for its longevity, more than matches Jarndyce and Jarndyce. The latest instalment is contained in the Report of The Smith Commission for further devolution of powers to the Scottish Parliament, published three days […]

Hogan Lovells names 24 to partner in 2015 firmwide promotions round

Hogan Lovells has announced the results of its 2015 promotions round, with 24 appointments to partner positions across the firm including five in London. The firm’s 2015 promotions spread has seen nine new partners in the firm’s corporate practice, six in litigation, arbitration and employment, five in government regulatory, two in finance and two in intellectual […]

Cooley takes the plunge at long last with London launch

Cooley has planted its flag at last in London soil. The tech firm had been waiting for the right moment , and this week entered the City with a bang by raiding US rivals Edwards Wildman and Morrison & Foerster . The launch coincided with the conclusion of the merger between Edwards Wildman and Locke […]

Hong Kong

Fried Frank to shut Hong Kong and Shanghai offices in international downsize

US firm Fried Frank Harris Shriver & Jacobson has called time on its beleaguered Hong Kong and Shanghai offices, with plans to close its Asian operations after seven years in June 2015. Ongoing discussions are thought to revolve around the possibility of maintaining a service office in Hong Kong, which could be an unmanned office […]

London

JP Morgan legal costs soar on back of regulators’ fines

JPMorgan has revealed that it ran up $1.1bn (£723m) of legal expenses during the fourth quarter of 2014, up 30 per cent from $847m the year before. The figures were released in the bank’s fourth quarter results today (14 January). The results showed that despite the extra legal costs, the bank’s net expense for the […]

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