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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

In brief: Mackay urges speedy violence remedies

At the second reading of the Family Homes and Domestic Violence Bill last week, the Lord Chancellor Lord Mackay said it was essential that domestic violence remedies were obtained swiftly in emergencies. He added that the bill widened the categories of people who could apply for orders and strengthened enforcement powers held by the courts.

Highbury chief faces review

LONDON firm Sonn & Co has been granted leave to seek a second judicial review against the chief clerk at Highbury Corner Magistrates Court. The firm argues that clerk Alan Gooch was wrong to turn down legal aid to one of its clients who the partners say was in danger of being put in custody. […]

Change in rules lets Canadian firm snap up Hong Kong practice

CANADIAN firm Stikeman Elliott has taken over Hong Kong law firm Shum & Co following changes in Hong Kong’s rules permitting foreign firms to employ local lawyers. Shum & Co has adopted the Stikeman name and Stikeman partner Calin Rovinescu says it “has a similar philosophy which is entrepreneurial and with a view to building […]

'The poor quality of training is a very common complaint'

The end of 1994 saw the first glimmers of hope that a decline in training contracts could be weakening. Contrary to expectations, the number of admitted solicitors has grown and so have the number of training contracts. While for many would-be trainees the chances of securing a training contract seem as slim as a win […]

Mackay pulls up LAB over advert

THE LORD Chancellor has rapped the Legal Aid Board (LAB) over the knuckles for pre-empting his plans for legal aid reform. Lord Mackay wrote to Law Society President Charles Elly to stress his concern over a board advertisement which assumed block contracts would be introduced. Richard Collins, planning manager, originally said the board would not […]

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