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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

The reluctant defector

French lawyers are, on first impressions at least, gentlemen, and Gérard Mazet, who managed French firm Jeantet & Associés at the height of its success, is probably the smoothest of them all. His English accent could not be further from the comic pronunciation of the French policeman in television comedy series ‘Allo ‘Allo or indeed […]

Bar Council under fire over ageism proposals

Proposals by two Bar Council committees to ban discrimination against pupil and tenant applicants on grounds of age have been slammed as “unworkable” by the Commercial Bar Association (Combar). The proposal, included in a report by the bar’s professional standards and equal opportunities committees, says that anecdotal evidence shows that a substantial number of chambers […]

Legal widow

Wednesday morning was spent down at the doctors, for our youngest child had thoughtfully inserted a paper clip up her nose. When asked why she had done it, she answered: “To see how far it would go.” A reply which, I fear, dooms us to a lifetime of waiting for the police to knock at […]

French law firms: a guide

Gide Loyrette Nouel: Traditional full-service firm with 350 lawyers in Paris. It is the only French practice with an international presence, but it has lost 17 partners in the past three years, bringing its worldwide partnership down to 73. Jeantet & Associés: Traditional firm with a generalist focus but has lost five partners in the […]

Vectura

KLegal corporate partner Patrick Martin boasts private equity fund Merlin as one of his biggest clients, and it has moved with him from Pinsent Curtis to Price Waterhouse’s law firm Arnheim & Co, and from there to KLegal. Merlin became one of the founding investors in Bath-based drug delivery company Vectura in 1997, and Martin […]

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