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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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In brief: Old hands take helm at expanded Crutes

North East and borders firm Crutes has appointed two joint managing partners following its expansion into new Newcastle offices. Stephen Crute, who joined the Sunderland office in 1976, and Tim Wallis, who started with the practice 19 years ago, will lead the firm and oversee administrative, financial and personnel functions as well as business development […]

India takes action to oust foreign firms

ASHURST Morris Crisp may be thrown out of India if a High Court action against the firm and two other foreign practices is successful. US lawyers White & Case and Chadbourne & Parke could also go if public interest group the Bombay Lawyers Collective wins its bid to have the trio’s licences revoked. The collective, […]

Litigation Disciplinary Tribunals 19/09/95

JOHN FRANKLIN RICE, admitted 1978, practised in partnership with Breeze & Wyles Cheshunt, Hertfordshire, struck off and ordered to pay £4,524 costs. Allegations substantiated he wrongly drew and used client funds for purposes of other clients and himself and misappropriated client funds. Tribunal told investigation accountant’s report of December 1992 revealed serious misuse of client […]

In brief: Law Society fears for Woolf reforms funding

The Law Society has echoed the concerns of the majority of the profession in questioning the Government’s will to commit financially to Lord Woolf’s proposed reforms for the civil justice system. In its response to the Woolf report the society argues the Government must make the investment necessary to streamline and simplify the system and […]

Withers picks up Lovells portfolio

NEWLY-MERGED Withers has been revealed as the firm to take over the private client and trust portfolio of City neighbours Lovell White Durrant. Withers has recruited one Lovells private client partner, Charles Pike, as a partner, but the second, Hugh Henshaw, will retire next April. Three other fee earners also make the move to Withers […]

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