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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

Awards preview: niche firm of the year

On 22 June, 1400 people will crowd into the Grosvenor House Hotel on Park Lane for the most eagerly-awaited event of the year. With only one week to go, The Lawyer brings you a sneak preview of the shortlisted individuals and teams Clintons Clintons has long been one of London’s leading media and entertainment boutiques. […]

Lovells makes Freshfields hire

Lovells has hired a new partner in Milan from Freshfields Bruckhaus Deringer. Marco Lantelme, a former senior finance associate at Freshfields, will launch an Italian capital markets and securitisation practice from Lovells’ Milan office. The move follows the exit of corporate head Greg Terry from Lovells’ Asian practice after just one year. Lovells is understood […]

Work-life quiz

Stuart Whitfield, chief executive, Bevan Ashford What was your first ever job?As a student, working in Wilkins Jam Factory in Tiptree. As a trainee solicitor, hay baling on the senior partner’s farm. What was your worst task as a trainee?Hay baling on the senior partner’s farm and delivering matrimonial proceedings papers to his wife. Where’s […]

Awards preview: barrister of the year

On 22 June, 1400 people will crowd into the Grosvenor House Hotel on Park Lane for the most eagerly-awaited event of the year. With only one week to go, The Lawyer brings you a sneak preview of the shortlisted individuals and teams Andrew Caldecott QCOne Brick Court His quick mind and sharp wit stood Caldecott […]

Pet hate

With all the recent problems about conflicts of interest, it’s strangely reassuring that the Americans are at it as well. Newfane Town Court Justice Bruce Barnes, of Niagara County, has just been recommended for censure by the state’s Commission on Judicial Conduct for failing to disclose the fact that he was the claimant in a […]

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