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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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A&O defeats Scientologists

Lawyers at Allen & Overy say they are delighted but puzzled at the decision by the Church of Scientology to admit that it had defamed a former member. The church agreed in the High Court to pay u55,000 in damages and costs, after a three-year legal battle. It admitted that a leaflet it distributed about […]

Linklaters spearheads Dixons' foreign growth

Linklaters & Alliance and Norwegian firm Wikborg Rein & Company have landed work on Dixons’ first foray into Europe. Rupert Pearce, corporate partner at Linklaters, is leading a team of three lawyers advising Dixons on its £444m purchase of Norwegian retail group Elkjop. Einar Greve, corporate finance partner at Wikborg Rein, provided advice on domestic […]

Lawyers say mediation is 'weak'

Midlands-based and northern firms are reluctant to point their clients towards mediation, claims a joint report by the Centre for Dispute Resolution (CEDR) and Dibb Lupton Alsop. CEDR’s survey of 1,500 top companies in the Midlands and the North suggests lawyers still see mediation as the “weak” option. The survey has found that 61 per […]

Allen & Overy spearheads move into Slovak Republic

Allen & Overy is set to become the first UK firm to open an office in the Slovak Republic. Igor Palka, a corporate finance partner at Cernejova & Hrbek in Bratislava, and who has worked with Allen & Overy for many years, will join the firm next month to head its new office in Bratislava. […]

Gearing up for mobile phone deluge

Chris Hodges, partner, Cameron McKenna Martin Bruffell, partner, Berrymans Lace Mawer Antony Colman, partner, Pritchard Englefield Concerns are now rife over whether mobile phones can be the cause of serious health problems. Last month, medical studies in Sweden and the US revealed that mobile phones have the potential to cause serious health risks, including giving […]

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