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16 Old Bailey
By M. Ridgway Barker, Jeanne Solomon
This memorandum lists typical activities for a NYSE American (formerly NYSE MKT, and before that NYSE Amex) ("NYSE American")-listed company ...
By Jeanne Solomon, Yin Ho, SoYoung Wang
In mid-December 2017, FINRA's Board of Governors released its 2018 proposed rulemaking agenda. The first proposal would require alternative trading systems ...
By Jeanne Solomon, Yin Ho, SoYoung Wang
Amid rising concerns over the risks digital currency poses to the financial system and investors, CFTC's Market Risk Advisory Committee will be holding a public meeting on January 31, 2018 ...
By William Kambas, James Brockway, Joshua Becker
In this article, we present some thoughts on how the Tax Cuts and Jobs Act of 2017, officially known as "An Act To Provide For Reconciliation Pursuant To Titles II And V Of The Concurrent Resolution ...
By Jeanne Solomon, Yin Ho, SoYoung Wang
In late December 2017, the SEC issued guidance on the accounting and disclosure issues created by the newly enacted U.S. Tax Cuts and Jobs Act.
By James Copson
The latest Office for National Statistics data shows a decline in divorce generally in the UK, but a rise of 23% of men and 38% of women divorcing aged 65 plus in the decade to 2015.
By Charlie Tee, Christopher Groves
The UK Government has issued a consultation paper on the tax treatment of gains accruing on disposals of non-residential real estate in the UK by non-UK residents ...
By Withers LLP
For Americans resident in European countries with relatively high income taxes the bracket broadening effect of the tax changes will be limited except for those individuals ...
By William Kambas, Vasiliki Yiannoulis, James Brockway
President Donald Trump signed the Tax Cuts and Jobs Act (H.R. 1 or "TCJA") into law on December 22, 2017, making substantial changes in tax law for almost all types of taxpayers...
By Stephen Banfield, Vincent Sim
The meteoric rise of cryptocurrencies, both in terms of valuation and public awareness, has been one of the biggest news stories in finance of the past year.
By Paul Hewitt, Julia Schtulman
A person who has unlawfully killed another may not benefit from the latter's death. That is the forfeiture rule.
By Richard Walker
Personal representative's failure to provide truthful disclosure leads to 12 months in prison.
By Charlie Tee, Isabel Moreton
The recent case of Routier v HMRC [2017] saw the Court of Appeal provide a useful reminder that care needs to be taken where charitable legacies involve an international element.
By Jeanne Solomon, Yin Ho
Assemblyman Clyde Vanel recently introduced four legislative proposals encouraging the use of blockchain technology by New York's government.
By Withers LLP
On December 19, 2017, the IRS published new regulations implementing a centralized partnership tax audit regime under the Bipartisan Budget Act of 2015.
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