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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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Property

Chesterfield Properties’ subsidiary Comgrove Properties, advised by Titmuss Sainer Dechert, has bought for u22m the Castle Shopping Centre in Stockton-on-Tees as a going concern from its mortgagee Arab Bank, which was advised by Frere Cholmeley Bischoff.

Corporate

Sturge Holdings, advised by Norton Rose, has introduced holding company Ockham Holdings, to be effected by means of a scheme of arrangement under s.425 of the Companies Act.

In brief: Lords set to rule on Howard's injury tariff

The House of Lords is about to rule on whether Home Secretary Michael Howard had acted unlawfully in bringing in the new flat-rate tariffs in place of the current Criminal Injury Compensation Scheme. Howard has advised cabinet colleagues that he will have to bring in emergency legislation if the appeal fails. The Court of Appeal […]

PI lawyers reject 'second rate' tag

LEGAL aid lawyers have hit back at the senior partner of a City firm who has blamed the soaring cost of justice on “noisy campaigning solicitors” pursuing speculative cases. David McIntosh, senior partner of Davies Arnold Cooper, told Lord Woolf’s ‘Access to justice’ seminar that the public purse was leant upon too heavily and too […]

Financings

Kimberley Hotels was advised by Eversheds Hepworth & Chadwick in relation to an enterprise investment scheme.

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