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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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Wetherspoons lawyer moves up as director

AN IN-HOUSE lawyer with J D Wetherspoon has been promoted to its top legal job. Rosalyn Schofield has been appointed director of legal services and company secretary at the Watford-based company which operates 101 pubs. She takes over from Christina McLellan who is returning to private practice but will continue to do consultation work for […]

Judicial process blocks 'rich vein' of talent

AN INDEFENSIBLE judicial selection system biased against employed barristers is depriving the judiciary of a rich vein of talent, according to the in-house barristers’ group, Bacfi. In a hard hitting submission to the House of Commons Home Affairs select committee, the Bar Association for Commerce, Finance and Industry calls for a reform of the law […]

Property

The Capital Properties, a joint venture between Capital and Regional Properties and JLW Finance, was advised by Morgan Bruce in the acquisition of 31 retail and office investment properties from Norwich Union for u25.35m, advised by its in-house legal team. Senior debt was provided by SocietC Generale, advised by Wilde Sapte; mezzanine finance came from […]

In brief: Colemans appoints commercial partner

Manchester-based law firm Colemans has appointed Robert Meaton as partner in charge of commercial property and liquor licensing. Meaton has acted as a specialist in licensing law for major hotels and breweries.

Allen & Overy advises on building society first

Allen & Overy advised the Bristol & West Building Society in a u150 million commercial mortgage securitisation secured on investment property. The deal is believed to be the first of its type. A total of u150 million of Commercial Mortgage Backed Securities were issued, underwritten, and lead managed by Goldman Sachs. Around 83 per cent […]

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