Six-mile hike for Reed Smith

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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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Orrick and Dewey in talks to create top 15 US firm

Dewey Ballantine and Orrick Herrington & Sutcliffe have confirmed that thetwo heavyweight US firms, which both have UK presences, are in merger talks.If the merger comes to fruition the combined firm would have more than 1,200 lawyers and come clo… Dewey Ballantine and Orrick Herrington & Sutcliffe have confirmed that the two heavyweight US firms, […]

Freshfields beats Norton Rose to HSBC job

Freshfields Bruckhaus Deringer has muscled in on Norton Rose‘s relationship with HSBC with an instruction from the bank on the Office of Fair Trading (OFT) investigation into default charges. While Freshfields has won a string of corporate instructions in Asia from HSBC, the bank has traditionally instructed Norton Rose in the UK and on regulatory […]

Cadbury’s in-house tax team wins ECJ tax precedent

Cadbury Schweppes has won a partial victory in the European Court of Justice (ECJ) this morning (12 September) over UK legislation on the tax payable by foreign subsidiaries. The ECJ handed down a decision finding that the UK’s laws governing corporation tax on ‘controlled foreign companies’ (CFCs) constitutes a restriction on freedom of establishment under […]

Harbottles ditches all-equity partnership

London media and entertainment specialist Harbottle & Lewis has dismantled its all-equity partnership to allow for the introduction of fixed-share partners for the first time. The move is a radical departure for Harbottles. The 22-partner firm has operated an all-equity partnership with a straight seven-year lockstep until now. Over the summer, however, partners voted to […]

Trowers, Lord Lester fight Azerbaijan govt

Lord Lester QC and Trowers & Hamlins are taking the government of Azerbaijan to the European Court of Human Rights (ECHR). An appeal against Azerbaijan’s government was lodged in the ECHR last week (4 September) on behalf of political prisoner Farhad Aliyev, Azerbaijan’s former minister of economic development. A pro-Western reformer, Aliyev was arrested on […]

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