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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

Morris swaps CMH for specialist media practice Marriott Harrison

MEDIA lawyer Tony Morris this week joins specialist firm Marriott Harrison from City lawyers Cameron Markby Hewitt. Morris, who was head of the multi-media team in the intellectual property department at CMH, believes the future for specialist lawyers is in niche practices. “It’s quite difficult to be part of a small department at a big […]

Property

Allied London properties, advised by Paisner & Co, has purchased for u10.5m a long leasehold office building Hagley House, Hagley Road in Birmingham, the vendors being advised by Edge & Ellison.

Property

Wm Morrison Supermarkets, advised by Gordons Wright & Wright has bought land for a superstore at Market St Bilston from Hunting Gate Development, advised by its legal department.

NHS trust panels view

WIN A BOTTLE The Lawyer is awarding a fine bottle of Jameson’s smooth whiskey for the best letter published on this page each week. The winner is marked by the picture of a bottle of Jameson’s. You carried an article in the 24 January issue of The Lawyer about NHS Trust legal panels. Some of […]

Law Soc rules out training cap

THE LAW Society has ruled against a cap on training places despite the glut of law students without jobs. But the matter will be kept under review due to continuing concern about the mis-match between course places and training contracts. The society’s training committee voted by a narrow majority against a cap which it describes […]

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