Wittig, Arne – Hot 100

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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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Drewitt, Stephen – Hot 100

Stephen Drewitt presents some evidence that there is now more to Macfarlanes’ private equity offering than only the Charles Martin generation. Macfarlanes has the work ethic of a calvinist ant colony. And Drewitt, who was made up to the partnership in 2002, is no exception to this. In fact, he virtually makes Martin appear a […]

McDonnell QC, John – Hot 100

A man rarely afraid of a fresh challenge, John McDonnell this year managed to set up from scratch a new set of chambers, Thirteen Old Square, house it with 14 tenants and equip it with ultra-modern technology while maintaining a first-class practice. A bold move in the current climate, but in 2005 McDonnell expects the […]

Rieger, Norbert – Hot 100

It was the most important lateral move of 2004, heralding major investment of top New York firms in the German market. Norbert Rieger, Rolf Füger and Peter Nussbaum were a vital part of Freshfields Bruckhaus Deringer’s most profitable German office, Munich. Their departure rocked the firm and gave Milbank Tweed Hadley & McCloy a running […]

Edwards, Bryant – Hot 100

The champion of the mezzanine note, Latham & Watkins’ Bryant Edwards enters the Hot 100 this year off the back of one of the standout deals of 2003. Edwards advised Royal Bank of Scotland (RBS) on the Focus Wickes deal, which saw the birth of a new hybrid debt instrument in the shape of the […]

Knowles, Nigel – Hot 100

In a year when many of its mid-market rivals stumbled, the DLA juggernaut rolled on, thanks in no small part to its iconic managing partner Nigel Knowles. 2004 saw the firm split with its German ally Görg before raiding that firm to set up its own offices in Cologne and Hamburg. Later, in October, Knowles […]

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