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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 […]

Recommended

Stones have rolled

It was entirely fitting that one of the last cases heard in the House of Lords was one which could redefine the litigation industry. After Norton Rose and IM Litigation Funding lost the Stone & Rolls case last week, some commentators have characterised the entire episode as a setback for litigation funders everywhere. Norton Rose […]

Opinion: Banking recommendations will make life tougher at top

The dust may be beginning to settle ­following the shocks to the banking ­system over the past 18 months or so, but the appetite for analysis shows no sign of abating. The latest addition is Sir David Walker’s report ‘A Review of Corporate Governance in UK Banks and Other Financial Industry Entities’, published on 16 […]

UKIBC appoints Eversheds partner

Eversheds partner Gauri Advani has been appointed to the board of the UK India Business Council (UKIBC). Advani, the head of Eversheds’ India group, joins Mishcon de Reya ­consultant Toby Greenbury and Pinsent Masons chairman ­Martin Harman as legal members of the board. The UKIBC is an organisation set up to promote trade, business and […]

Fees for expertise

News that the Law Society has hiked the cost of practising certificates by 18.6 per cent will have incensed many in the public sector (see story). Local authorities have long campaigned for an exemption or, at least, a reduction in the fee, which is charged to all working solicitors. Now, cash-strapped councils will have to […]

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Goodbye House of Lords

Today, for the very last time, the law lords are sitting to hear appeals and give final judgments. Always keeping up with the times, the House of Lords is screening the demise of hundreds of years of appeal hearings on the internet. We’ve been watching the live feed and, frankly, it’s not going to win […]

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