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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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Rosneft’s Russian IPO highlights dangers

The controversy surrounding last Friday’s (7 July) pricing of Russian state-controlled oil company Rosneft has given firms a reason to pause before acting on Russian AIM listings. Cleary Gottlieb Steen & Hamilton was advising Rosneft on its London Stock Exchange listing, which is due on Wednesday (19 July). Linklaters had the more secure task of […]

Hammonds swoops on EDF for partner hire

Hammonds has strengthened its energy and utilities group with the hire of EDF Energy in-house lawyer Adam Langridge who will join the London-based team as a partner later this month. Langridge was principal solicitor at EDF Energy’s in-house team advising on energy corporate and commercial matters. His start date has not yet been finalised, although […]

SJ Berwin’s PEP breaks £700K barrier

SJ Berwin‘s average profit per equity partner (PEP) figure has been bumped up to above the £700,000 mark following accounting revisions to take into account FRS5, work in progress and the firm’s move to new premises. The adjustments have seen the firm’s 2005-06 PEP reach £711,000, a 6 per cent rise on the preliminary figure […]

Lovells sees SABMiller through trio of deals

Lovells has advised key client SABMiller on a trio of deals with a combined value of more than $2bn (£1.09bn) in just one week. Relationship partner John Davidson advised the brewer on a $1.75bn (£950m) Rule 144A bond issue. He also led the team that acted for SAB’s Columbian subsidiary Bavaria on the disposal of […]

Herbies rejigs work allocation system

Herbert Smith is poised to launch a full-scale review of its system of allocating work to associates in response to the surge in deal activity. According to well-placed sources, the top 10 City firm is expected to kick-start the review later in the year. Herbert Smith does not currently have a uniform policy for allocating […]

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