The weakest link

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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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Law central

Over the last 30 years, Washington DC has evolved as one of the key legal markets in the US, and indeed the world, and its emergence as a leading legal centre has shadowed the increasingly critical role the US government plays in the regulation of business and industry.`As the US’s capital, as well as being […]

Gyrus

Gyrus is a new client for Dorsey & Whitney, introduced through US investment bank Bear Stearns. It then pitched for the work.`In its bid, Dorsey & Whitney was up against comparable US firms in terms of size and capabilities but partner Peter Kohl believes the work was won on the strength of the firm’s technological […]

News in brief

Dechert has become the first US firm to merge with a Luxembourg firm as it announces its marriage with Brucher & Seimetz. Brucher specialises in investment management and Dechert was approved by the Luxembourg Bar on 3 May.

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Judgments

R v Secretary of State for the Environment, Transport and the Regions, ex parte Holding & Barnes plc: Same v Same, ex parte Premier Leisure UK Ltd: Same v Same, ex parte Alconbury Developments Ltd: Same v Same, ex parte Legal & General Assurance Society Ltd (9/5/01) HL`Lords: Slynn, Nolan, Hoffmann, Clyde and Hutton`The processes […]

Shaddap you face

On the subject of all-round good blokes, well this time it’s a woman actually, Tulkinghorn was delighted to encounter the truly wonderful Carolyn McCombe, solicitor turned barristers’ clerk.`Currently the senior clerk at commercial set 4 Pump Court, McCombe started her legal life reading law at Cambridge University. While there, she encountered Jonathan Hirst, who is […]

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