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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

…as Netherlands merger creates top five practice

Ernst & Young’s three associated law firms in Holland are to merge, creating a top five Dutch practice. The firms, Van Gijzen Advocaten, Banning Van Kemenade & Holland and Van Benthem & Keulen, will become a single firm on 1 September. The new firm, to be called Holland CS, will have more than 175 lawyers […]

PwC and Andersens to challenge MDP ban…

The challenge by PricewaterhouseCoopers (PwC) and Arthur Andersen against the ban on multi-disciplinary partnerships (MDPs) in Holland has been referred to the European Court of Justice. The court’s decision on PwC’s dispute with the Dutch Bar Association will have a significant impact on the restrictions on establishing MDPs in the rest of Europe. PwC’s head […]

US partners quit prior to CC merger

Rogers & Wells has lost six partners in the run-up to its merger with Clifford Chance, The Lawyer can reveal. Property partner Charles Rich has joined New York firm Bare Marx & Upham. Tax specialist Thomas Avent moved to KPMG Atlanta, and technology expert Cynthia Khan has left to move to Florida. Technology partner William […]

Partners quit as Scots merger creates top five law company

Leading Scottish firms are facing a serious challenge to their domination of the legal market following a merger which has created the fourth largest practice north of the border. Bishop and Robertson Chalmers, based in Glasgow, has merged with Alex Morison & Co, based in Edinburgh, to create Morison Bishop. The merged firm’s combined total […]

Lottery deal work goes to Nabarros

Nabarro Nathanson is advising the Post Office in its first major deal since it was freed from commercial shackles by the Government’s White Paper on its reform in July. The Post Office is making a joint bid for the lottery contract with current operator Camelot, which is advised by Cameron McKenna. Nabarro Nathanson corporate partner […]

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