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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

Theodores' employment head made chief

Theodore Goddard’s head of employment is taking over as managing partner just two weeks after Peter Kavanagh relinquished the role. Kavanagh, corporate partner at Theodore Goddard stepped down half way through his term at the beginning of the month due to difficulties juggling fee earning with a management role. (The Lawyer 3 May). But while […]

…as 80 per cent of students are jobless

Just one in five trainee barristers find a pupillage through the Bar’s clearing house, according to new figures leaked to The Lawyer. Bar Council research figures show that of 1,981 applicants to the Pupillage Application Clearing House (Pach) in the period 1998-1999, only 442 secured a pupillage. The statistics were produced six months ago but, […]

Bar to allow employed pupils…

The Bar Council is planning to change its regulations to allow pupillages in employed practice, The Lawyer can reveal. The proposals represent a radical change to the way barristers undergo their training, allowing them to go direct into industry without spending time in chambers. Currently, the number of trainee barrister far outweighs the number of […]

The newest profession

Expert witnesses and the lawyers who employ them face radical changes to the way they conduct civil litigation post Woolf. Whether there will be more experts or less, whether they will cost more or less, whether they will be easier to work with or more difficult, whether they will speed up the litigation process or […]

Fear over international crime plans

The Government’s plan to give domestic courts greater powers to deal with international fraud has received a mixed response from City crime lawyers. The new powers in Part 1 of the Criminal Justice Act 1993 – effective from 1 June – allow some offences to be tried in England and Wales if any act, omission […]

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