The Global Litigation Top 50: Singapore

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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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Public Lending Rights Consultation 2014

By Rebekah Hayes The Department for Culture, Media & Sport has opened a consultation regarding the proposed rate per loan of the Public Lending Right for 2014… If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register […]

IRS proposes changes to Competent Authority and APA procedures: comments requested by 20 March 2014

By Michael F Patton The Internal Revenue Service (IRS) has published for comment two draft revenue procedures that change the existing process for US taxpayers requesting Competent Authority relief under the mutual agreement procedures (MAPs) and other provisions of US income tax treaties (or similar agreements) and that would change the procedures applicable to advance […]

European Commission revises rules for state-aid support for films

The European Commission’s new Cinema Communication 2013 broadens the scope of activities in connection with the creation of films and other audio-visual works that may attract state aid in the member states. The old rules, which were published in 2001, only permitted state aid for production-related activities, which the European Commission reflected could risk ‘stimulating […]

mayfair

The Guinea Grill, Mayfair

Brecher managing partner Nicky Richmond is craving comfort food as the year draws to an end, and finds some of it at the Guinea Grill. By the end of the year, when I’m work-knackered and even more crabby than usual, I crave the warm fug of a cosy room, lots of dark wood, tartan carpet […]

Wragge & Co secures patent infringement finding against British Telecommunications

Wragge & Co’s intellectual property team has secured a High Court judgement against British Telecommunications (BT) for patent infringement in connection with its Next Generation Access (NGA) broadband network. The case was brought by US-based technology broadband software developer ASSIA Incorporated, a client of Wragge & Co. It is an extremely significant patent action in […]

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