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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

Better the devil you know

As the battle over the future of the Solicitors Indemnity Fund continues, Shaun Pye investigates whether the insurance industry is really willing to replace it. A left-wing wit once observed that the reason Margaret Thatcher won so many elections was because “at least you always knew where you were with her”. The Solicitors Indemnity Fund’s […]

In brief: Hardwicks gains partner and IBLC status

Hardwick Sallards has recruited Michael Pearson as a partner from Druces & Attlee and Andy Macrow as a senior manager from Crump & Co. Pearson was the link for Druces & Attlee’s membership of the International Business Law Consortium (IBLC) and Hardwicks is to replace the firm as the London representative of the consortium.

Better the devil you know

If insurance companies are happy to offer extended coverage, why not for the first £1m in coverage currently offered by SIF? A left-wing wit once observed that the reason Margaret Thatcher won so many elections was because “at least you always knew where you were with her”. The Solicitors Indemnity Fund’s (SIF) survival beyond the […]

Lawyers at play

Cambridge’s Hewitson Becke & Shaw sponsored the Hornet Moth Air Race at Woburn Abbey’s recent 19th International Moth Rally. Partner Tim Richards presented the trophy to winner, Mark Miller, who won in a 1936 de Havilland Hornet Moth biplane.

One more leaves 5 Bell Yard

Leading aviation barrister Giles Kavanagh has quit top aviation set 5 Bell Yard to join Barlow Lyde & Gilbert, bringing the number of departures from the set’s aviation group this year to six. Kavanagh, who has been with 5 Bell Yard for all of his 14 years at the Bar, will retrain as a solicitor […]

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