Shooting down the hired guns

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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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Getting counsel's advice on experts

Ravinder Chahal asks chambers whether expert witnesses are a help or a hindrance to promoting access to justice and finds out how they choose the right one for each case. The use of expert witnesses in legal proceedings, both here and in the US, is commonplace. In light of the mutually exclusive and confusing medical […]

Why firms should not fear the package deal

At the International Bar Association conference in New Delhi, Chris Arnheim discussed the threat posed by accountancy firms. Here, The Lawyer prints edited extracts from his speech. Chris Arnheim is a founding partner of Arnheim & Co. As I wandered round the International Bar Association conference I heard a great deal of concern about the […]

Hill Samuel to keep Jersey brand in Lloyds/TSB merger

HILL Samuel’s Jersey-based private banking operations will remain unchanged when parent bank Lloyds/TSB unveils its merged offshore retail banking operations in the New Year, says Lloyds/TSB Jersey director Mark Smith. Both Hill Samuel and Lloyds’ private banking operations will continue to operate separately with distinct brands and client lists. Hill Samuel has built a strong […]

Spice Girls sued over copyright

New Spice Girls litigation is heading for the High Court’s Chancery Division. The subject is spin-off marketing of Spice Girls publications. The girls, who are already involved in other litigation, are being sued over copyright in photographs of them which have appeared in a number of publications. Ray Burmiston is suing the girls as individuals […]

Sanlam shake-up for international moves

Sanlam, one of South Africa’s largest life assurers, has appointed management consultants TBOI to help it restructure its distribution capacity. Sanlam is going through a major internal restructuring to turn the sprawling conglomerate into a more efficient financial services company. TBOI’s Cape Town-based operation TBOI NMG Africa will help the life company create and implement […]

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