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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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A&O to save millions by using virtual filing

Speaking at a seminar on real estate needs for law firms, Rodney Barker, a former A&O director of business services, who is now a legal workplace consultant, said that A&O was aiming to reduce its current provision by 80 per cent…. Allen & Overy (A&O) could save millions of pounds a year on rental costs […]

Finance deals round-up

Herbert Smith (Dina Albagli) advised Halifax Bank of Scotland (HBOS) on its issue from its master trust Mound Financing, raising £2.26bn for the bank and an increase in trust property to £7.5bn. Shepherd + Wedderburn acted for HBOS on issues relating to Scottish law. Citigroup acted as sole arranger with Credit Suisse First Boston as […]

The voice of concern

John McMullen gives the results of one of the most thorough studies into the impact of Tupe The Transfer of Undertakings (Protection of Employment) Regulations 1981 (Tupe) is one of the most controversial areas of employment law. Confusing and constantly changing, it exasperates all concerned, including employees, employers, HR practitioners and lawyers. Reform of Tupe, […]

Jacob wins promotion to the Court of Appeal

Mr Justice Jacob, one of the finest judges in the High Court, has been promoted to the Court of Appeal. In a move predicted in The Lawyer (5 May), Judge Jacob moves up from the Patent Court to replace Mr Justice Aldous, who steps down after some 15 years as a judge. It is understood […]

The Leader Column

In the same week that Simmons & Simmons released its year-end figures, so details leaked out on the adviser fees for the administration of its one-time trophy client Railtrack. In among Ernst & Young’s £15,000 invoice for breakfasts and dinners and an £8m fee for Slaughters, it emerges that Simmons billed Alan Bloom’s team £3.5m […]

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