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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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SJ Berwin

SJ Berwin acted for Eurocity Properties on its listing on the Alternative Investment Market of the London Stock Exchange. The company will place over one million shares to raise £580,000. Corporate partners Jonathan Metliss and Delphine Currie acted on the deal.

Criminal Silk joins Hardwicke Building

Upward, who specialises particularly in fraud cases, will lead the niche group of nearly 30 barristers, replacing former crime head, Zoe Smith who has been made a Circuit Judge on the South Eastern Circuit. Two other senior members of the crime group – Rory Field and Charles Briefel – have both gone on sabbatical: the […]

A View from Spain

Peter Cornell is European managing partner at Clifford Chance and is based in Madrid. Along with much of Europe at the moment, Spain is experiencing a surge in economic activity. While the legal market has been robust for the last few years, it has been particularly active for commercial firms in Madrid and Barcelona over […]

Scuffle of the week

Police sealed off the old court building in Santiago on Wednesday and traffic ground to a halt as clashes broke out in the Chilean capital between supporters and opposers of Augusto Pinochet when the hearing began to determine whether the former dictator would be stripped of his immunity to stand trial on human rights charges. […]

… as Jordan switches back to litigation to confront rising workload

Clifford Chance partner Nicholas Jordan is rejoining the firm’s litigation department after working in its commercial practice for 10 years. Jordan says the volume of high quality tax litigation work he has been doing has risen so much in recent years that he feels a departmental move is justified. He says: “If I am doing […]

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