Paul White

Sep 24, 2024 | lexology.com | Anne O’Neill |Paul White |Michelle McLoughlin |Charlie Carroll |Jennie Quirke |Isabella Spencer-Higgins

The UK’s Financial Conduct Authority (FCA) has overhauled the Listing Rules (the UKLR) to better align with international market standards and to improve the global competitiveness of the UK market. The new UKLR, which apply since 29 July 2024, represent a relaxation of the previous regime and a move to a more disclosure-based regime.

Jul 23, 2024 | mondaq.com | Paul White

In Connelly v. United States, the Supreme Court unanimously held that a corporation's contractual obligation to redeem shares is not necessarily a liability that reduces a corporation's value for purposes of the federal estate tax.1 Michael and Thomas Connelly were the sole shareholders in a closely-held business (Crown). To ensure Crown remained in the family if Michael or Thomas died, the brothers entered into a share redemption agreement.

Feb 23, 2024 | ejso.com | Leigh F Johnson |Paul White |Ranjeet Jeevan |John Browne |Carmel Gulliver-Clarke |Joe O'Donoghue | +6 more

Background: Breast reconstruction is routinely offered to improve quality of life, but less than a quarter of patients will have reconstruction at the time of their mastectomy. Delayed breast reconstruction (DBR) remains a good option for many women, but there is a lack of high-quality information about how the long term outcomes of DBR compare to those in women having mastectomy only to help women decide whether further surgery is right for them.

Feb 23, 2024 | ejso.com | Leigh F Johnson |Paul White |John Browne |Joe O'Donoghue |Ranjeet Jeevan |Carmel Gulliver-Clarke | +6 more

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Jan 15, 2024 | mondaq.com | Steven Dixon |Paul White

This article discusses two discrete tax cases involving Liberty Global, Inc. (Liberty Global). In Liberty Global, Inc. v. Commissioner, the Tax Court held that Liberty Global inflated its allowable foreign tax credit by overstating its foreign-source income from the sale of stock in a controlled foreign corporation (CFC).1 Liberty Global's position was based on a novel interpretation of how section 904(f)(3) operates to recapture an overall foreign loss (OFL). In Liberty Global v.