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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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ECHR challenges validity of Proceeds of Crime Bill

The government’s Proceeds of Crime Bill, part of last month’s Queen’s Speech, is considered unlikely by lawyers to ever become legislation because of a Strasbourg judgment that is due this month Key fraud lawyers argue that the Government is walking a narrow tightrope in introducing the bill just weeks before the European Court of Human […]

Cadwalader takes on Weil Gotshal ace

Cadwalader Wickersham & Taft is growing its financial restructuringpractice in New York with a Weil Gotshal & Manges partner. Adam Rogoff is the second restructuring partner to leave Weil Gotshal’s practice in New York in as many months, after Corinne Ball jumped ship for Jones Day Reavis & Pogue (The Lawyer, 14 May). Rogoff’s practice […]

In-house Commerce and Industry Team of the Year

Virgin Group 2nd place: Lattice3rd place: Skandia Life UKShortlisted: Canary Wharf, JD WetherspoonThe winner of the In-house Commerce and Industry Team of the Year Award, sponsored by Rowe & Maw, is Virgin Group. The diversity of the group ranges from financial products to bridal wear, but despite a turnover of around £3bn and having 25,000 […]

Go jump off a building

It seems that no one can escape from Big Brother, not even the City. Security was being tightened at Richards Butler last week after both Penny Ellis, the schoolteacher who was the first to be voted out of this year’s Big Brother house, and last year’s winner Craig Phillips, stormed the building by abseiling down […]

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