Lord Fraser in talks

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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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Profession scoops birthday honours

A ROLLCALL of lawyers features in this year’s Queen’s Birthday Honours list. They include the long-serving editor of The Law Reports, Carol Ellis QC, who was awarded a CBE after 43 years of law reporting, and the former secretary of the Law Society’s Civil Litigation Committee, Allen Davies, who was awarded an OBE. The solicitor […]

Separate verdicts

One popular misconception of the not proven verdict is that the defendant is slightly guilty which is often a difficult concept for the public to accept and understand . And it is also an unsatisfactory verdict for the accused. The principle the accused is innocent until proven guilty, it is argued in Scotland, does sit […]

Foreign banks sue two City practices

FOUR Canadian banks are suing Clifford Chance for damages for breach of contract, breach of fiduciary duty and negligence. The Canadian Imperial Bank of Commerce, the National Bank of Canada, the Bank of Nova Scotia, and the Royal Bank of Canada have all issued High Court writs through Freshfields against the firm. The claims centre […]

Solicitor advocates

There are now 77 solicitor advocates practising in Scotland. Although those with dual rights of audience in the High Court of Justiciary and the Court of Session, House of Lords and Judicial Committee of the Privy Council number only two, the number of applications for civil rights of audience has now reached 27, compared to […]

Networks join forces to offer conveyancing 'kitemark'

TWO NATIONAL legal networks joined forces last week to launch a new set of “premium level” practice standards for conveyancing firms. The guidelines for bigger and better-organised practices were published jointly by Conquest, the national solicitors’ grouping, and Network 2000, the association of firms which service lenders. The announcement comes as the Law Society finds […]

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