Richard Foster on the inconsistencies of district court judges

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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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Flotation

Worth Investment Trust, now Caledonia Media Communications, was advised by The Brough Skerrett Law Partnership in connection with the reverse takeover of Devanha Group, advised by Peterkins.

Catch me on my mobile

Mobile phones allow you to be in when you are out, and for most business people this is a real boon. Phones are now so cheap that they have lost the the 1980s yuppie image and are now everyday items. But the clichC of time being money cuts both ways. A phone may be cheap […]

Building a bigger business

Taylor Joynson Garrett acting for Halifax Loans – a wholly owned subsidiary of the Halifax Building Society – has completed the purchase of the centralised lending business of Banque Nationale de Paris, acquiring u1.5 billion in mortgage assets representing 0.5 per cent of the total UK mortgage market. This new acquisition has raised Halifax Loans’ […]

Law Society ratifies South African link

THE LAW Society is set to launch is 20th bilateral law association when it makes formal links with South African law firms. The British South African Law Association, due to be launched next month, comes in response to a boom in interest in the post-apartheid country. The society says the link-up will “promote fellowship” between […]

Dial-in a new line

Technology is moving ahead at a ferocious rate and law firms are increasingly concerned about the investment needed to keep their business infrastructure up to date. In particular, they need to be attuned to changes in working practices in order to fully respond to client needs. Telephones are at the heart of Osborne Clarke’s communications […]

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