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Latest Briefings

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 […]

Investing in Sao Tome and Principe

To promote private-sector growth and to improve the business environment in the country, São Tomé and Príncipe has implemented a series of legislative measures that establish favourable conditions for foreign investment. The main measures adopted that are of particular interest to investors include approval of the new São Tomé and Príncipe Investment Code and the […]

Changes to Portuguese inheritance law

Under the current Portuguese law, the surviving spouse is the heir of the deceased spouse, except if they are legally or administratively separated. In order to change this «mandatory capacity» of the spouse, the Socialist Party presented a Draft Law (no. 781/XII) on 20 February 2018 which would allow couples planning to marry to determine […]

Recommended

CLA-Europe's single brand forces Dutch firm to leave

DUTCH firm Kennedy Van der Laan has pulled out of the Commercial Law Affiliates (CLA) Europe Alliance less than two months after its formation, following the launch of the group’s single-branding strategy. The alliance was launched on 19 July by 15 firms, including Hammond Suddards Edge in the UK. As an IT/IP specialist, Kennedys, which […]

MEDIA PUBLIC AUTHORITIES

Human rights act: media law Media regulators such as the Broadcasting Standards Commission are likely to be “public authorities” under the HRA. Media companies that exercise public functions (by virtue of a public service remit) may also be public authorities. Individuals will be able to bring proceedings for injunctions or damages against public authorities if […]

Property

Rowe & Maw represented Brador Properties on its surrendering of the C&A stores at Brent Cross Shopping Centre for £26m and 21/27 Merseyway for £1.5m. Both properties were leased back to Brador Properties through short-term leases but will remain as C&A stores until January 2001. Head of property Jeremy Clay acted on the deals with […]

UK firms trail US in high-tech investments

UK firms continue to lag behind US lawyers in embracing the investment opportunities of high-tech start-ups. Russell Hogg, an in-house lawyer from 3i,told the IBA conference that while US firms have surged ahead to specialise in servicing high-tech clients in acting as consultants as well as lawyers, there is a marked difference in the way […]

Carlton hires production division lawyer

Media company Carlton is recruiting a new controller of legal & business affairs, strategy & development to its production division. Steve Lazarus, currently director of business affairs at WEA Records, is joining as part of the company’s three-year plan to double its output. Lazarus says he is moving because of the personal challenges caused by […]

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