Litigation Writs 29/08/95

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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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Stephens sounds off

“PRESS freedom doesn’t mean you can publish absolutely anything. Everyone knows there are things better left unsaid.” These are the words of self-styled legal “gun for hire” Mark Stephens in an interview with The Journalist, the paper of his client the National Union of Journalists. And the senior partner of Stephens Innocent goes on to […]

Litigation Recent Decisions 29/08/95

VAT on supplying land and application of input tax Commissioners of Customs & Excise v Dennis Rye (1995). QBD (McCullough J) 25/7/95. Summary: Whether input tax paid on land purchases by land dealing company was attributable to residual inputs. Commissioners’ appeal under s.11 Tribunal and Inquiries Act 1992 against VAT Tribunal’s decision setting aside VAT […]

Fast-track deal for hospital notes

CLAIMS for damages brought following the injury of hospital patients look set to be speeded up by a Law Society proposal to simplify discovery of medical records. Lawyers acting for personal injury and medical negligence claimants will be able to obtain copies of hospital notes by simply exchanging forms with the authorities involved. The system […]

Crown Prosecutor Helen West

West enlists the help of her newly-acquired cleaner, Cath, who is both willing and loyal. Cath also cleans for Helen’s friends, the Elliotts, in a plot that is in places a little too convenient.Just as characters in television programmes never have to use the toilet, lucky Ms West seems to escape the tedium of traffic […]

Boodles' south coast team sold to rival

THE SOUTHAMPTON office of London firm Boodle Hatfield has defected en masse to Plymouth-based Bond Pearce. Boodle Hatfield sold the office along with 16 lawyers earlier this month. Just one Southampton lawyer, an agricultural property specialist, stayed on board, moving to Boodle Hatfield’s new Oxford office. The firm has put a brave face on the […]

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