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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 […]

Recommended

Certificates deadline warning

SOLICITORS were warned this week to provide the cash for their practising certificates or risk being struck off and sued by clients. Lawyers who miss the 1 November deadline could be forced to pay back fees, it has emerged. Each year the Law Society cancels about 3,000 certificates. The majority are solicitors’ who alert the […]

Behind the scenes of the BP buy-out

The $425 million price on the buy-out at BP’s nutrition business made this the biggest UK buy-out since Gardner Merchant. But other statistics also made this deal huge: the business sold to the buy-out vehicle (now renamed Nutreco) included over 150 legal entities, in 19 jurisdictions, operating from over 250 main sites, and with a […]

The Lawyer Inquiry: Alan Wiseman

The Taxing Master of the Irish High Court has gone against the country’s Finance Minister by approving a £6m legal fees bill for a tribunal that lasted more than 200 days. The bill will be met by the taxpayer. The tribunal was set up to investigate allegations of fraud, tax evasion and misuse of EU […]

Lawyers attack government disabled paper

DISABLED lawyers have delivered a damning response to the Government’s consultation paper on discrimination against the disabled. In a report presented to the Government last week, the Law Society’s Group for Solicitors with Disabilities (GSD) says statements in the paper are “insulting” and it fails to address the problem properly. The group says the paper’s […]

Panel offers barristers financial advice

A NEW advisory panel is aiming to help barristers with their personal and professional finances. The Bar Council, together with Rossalynd Lavington, senior consultant at Allied Dunbar, has assembled a service to help combat cash flow problems and poor financial planning among barristers. Allied Dunbar says barristers are in a vulnerable financial position because their […]

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