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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

The e-uncertainties

The e-revolution has created a minefield for lawyers and law makers. Simon Chalton reports on the inconsistencies of the new economy and how they can be resolved Legislators, both national and regional, are rushing to update existing laws and fashion new ones to suit the dotcom economy. Out of this flurry of activity major areas […]

The Great Dotcom Float Race

Oxford and Cambridge have long been centres of academic excellence, but now the intellectual capital passing through these hallowed universities is driving a regional dotcom boom from which law firms can only benefit. Matt Barnard reports. Attracted by the abundant intellectual capital, Cambridge has long been the centre of that part of East Anglia dubbed […]

Case of the week

Lords Coulsfield, Sutherland and Maclean finally began their sojourn in that part of The Netherlands that will be forever (or at least for the next year) Scotland. In the traditional garb of the Scottish court the Lords faced two men in the robes of venerated Libyans at the start of the delayed Lockerbie trial. Amid […]

It’s been a good week for…

Vigilante bus drivers. In a week that saw one driver (in his bus) chase a motorist through the streets after he had been cut up by a car, Mark Coleman was told that he would not be prosecuted for chasing an 11-year-old boy (not in his bus) and then holding him after the boy and […]

Property

Clifford Chance represented Liffe Administration and Management on the underletting of the former Stock Exchange trading floor and nearby 61 Threadneedle Street to Knight Trimark Group. Knight Trimark will take the spaces for the remaining term of the leases which will expire in 2004. Real estate lawyer Edward Norman acted on the deal while CMS […]

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