Loosening ties

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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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Osborne’s favourable TV review

The Budget’s tax credit will make the UK an attractive destination for high-end TV production When Wiggin was first asked by television company HBO to explore the possibility of a UK tax credit for high-end drama last June, it seemed that all the odds were against us. In the current economic climate, the Government was […]

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Ireland’s A&L Goodbody forges links with dozen Chinese firms

Irish firm A&L Goodbody is seeking to gain a foothold in the Chinese legal market by inking agreements with 12 Chinese law firms to facilitate Sino-Ireland cross-border transactions. The agreements, which were signed yesterday in Beijing in the presence of Irish prime minister Enda Kenny, will see lawyers from the Chinese firms take part in […]

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Thomas Eggar revamps management as first female head takes the helm

Thomas Eggar partners have elected litigation head Victoria Brackett as the firm’s first-ever female managing partner while also revamping its overall management function. Brackett, who will take over on 1 May, succeeds Tony Edwards, who has been managing partner for eight years and who will remain at the firm in a senior capacity. Brackett said: […]

Slaughters to review Aussie relationships if Links-AAR alliance goes live

Slaughter and May is preparing to overhaul its relationships with Australian firms if Linklaters goes ahead with an exclusive alliance with local leader Allens Arthur Robinson (AAR). Linklaters and AAR are both set to vote next month on a tie-up – first reported by The Lawyer last month (28 February 2012) – that would see […]

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