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Phoenix police searching for driver who reportedly struck a pedestrian intentionally, killing himShares of Hewlett Packard Enterprise ( HPE 10.62% ) rose more than 11% on Friday, following the release of robust fiscal fourth-quarter results . By 2:50 p.m. ET, the provider of business-grade computing solutions' stock had gained 11.8%. HP Enterprise's Q4 by the numbers Your average Wall Street analyst firm had expected fourth-quarter earnings of roughly $0.56 per share on revenue in the vicinity of $8.26 billion. HP Enterprise edged out both of these targets. Revenue rose 15% year over year to $8.5 billion in the period ended Oct. 31. Adjusted earnings increased 12% to $0.58 per diluted share. The company's customers were particularly interested in data center solutions . Server sales jumped 32% year over year while intelligent edge products saw 20% lower revenue. Greenlake adoption and the Juniper acquisition Rapid adoption of HP Enterprise's Greenlake cloud computing platform drove the strong data center results and gave the company a richer well of renewable subscription-style revenue. Annual recurring revenue (ARR) rose 48% from the year-ago period to $1.9 billion. The pending acquisition of high-speed networking equipment maker Juniper Networks also moved forward during the quarter, and has now received most of the required regulatory approvals. Management expects Juniper's products to supply about half of the combined company's operating profits, so a quick closing of the deal would be helpful. The final signatures are expected in early 2025, largely awaiting a final antitrust review by the U.S. Justice Department. HP Enterprise stock has now gained 52% in a single year after trading sideways for a long period. The company is making its presence known in modern data centers, and the Juniper acquisition should give that effort another shot of adrenaline.

The Lagos State Government is cracking down on contractors who are delaying crucial housing projects in the state. The Commissioner for Housing, Moruf Akinderu-Fatai, issued a stern warning on Thursday, after inspecting several state-funded developments, including Sangotedo Housing Estate and Eti Osa Phase 2. The government’s patience is wearing thin due to the slow pace of work, despite consistent support. According to Akinderu-Fatai, the state government is worried about the impact of delays on addressing the state’s housing needs. Contractors are expected to meet agreed-upon deadlines or face termination. The government has consistently supported these projects, but slow progress is hindering success. Contractors who fail to meet deadlines will face termination, as emphasized by Commissioner Akinderu-Fatai. This move aims to push contractors to work efficiently and complete projects on time. The Lagos State Government has been working to address the state’s housing needs through various projects. However, delays have hindered progress, prompting the government to take action. The Permanent Secretary in the Ministry, Engr. Abdulhafis Toriola also reminded contractors of the importance of adhering to schedules and ensuring the timely delivery of every aspect of the projects. The statement revealed that the current ongoing housing projects include the Sangotedo Housing Estate Phase 2, which will comprise 43 blocks and add over 500 home units to the existing stock upon completion. The first phase of the project, which includes 744 home units, was delivered and commissioned by Governor Babajide Sanwo-Olu in December 2021. In addition to Sangotedo, projects at Ajara, Badagry, Ibeshe Scheme 2, Ita Marun, and Egan Igando Cluster 2 and 3 are part of the Lagos State Government’s broader initiative to address the housing needs of its growing population. The government aims to complete all five ongoing housing estates within the tenure of the current administration, which concludes in 2027. The Lagos State Government introduced the Rent-To-Own Program and Lagos Home Ownership Mortgage Scheme (Lagos HOMS) to address the housing gap and offer affordable housing options. The Rent-To-Own Program allows prospective homeowners to pay a 5% down payment, move into their homes immediately, and pay the balance as rent over 10 years. To qualify, applicants must be Lagos residents, first-time buyers aged 21 or older, tax-compliant, and meet affordability requirements, ensuring that monthly payments do not exceed 33% of their income. Lagos HOMS, managed by the Lagos Mortgage Board, provides first-time buyers with mortgage financing for affordable homes. Applicants contribute up to 30% of the property’s value, with the balance spread over 10 years.TikTok's lost an appeal against its looming US ban. Could Donald Trump offer a lifeline?Jensen Huang, the chief executive of Nvidia, is the 10th-richest person in the United States, worth $US127 billion ($198.6 billion). In theory, when he dies, his estate should pay 40 per cent of his net worth to the government in taxes. But Huang, 61, is not only an engineering genius and Silicon Valley icon whose company, the world’s second-most valuable, makes the chips that power much artificial intelligence. He is also the beneficiary of a series of tax dodges that will enable him to pass on much of his fortune tax-free, according to securities and tax filings reviewed by The New York Times . His family’s savings are on pace to be roughly $US8 billion ($12.5 billion). This likely ranks among the largest tax dodges in the United States. Nvidia’s Jensen Huang at the Dreamforce conference in San Francisco. Credit: Bloomberg The types of strategies Huang has deployed to shield his wealth have become ubiquitous among the ultrawealthy. It is just one sign of how the estate tax – imposed on a sliver of the country’s multimillionaires – has been eviscerated. Revenue from the tax has barely changed since 2000, even as the wealth of the richest Americans has roughly quadrupled. If the estate tax had kept pace, it would have raised around $US120 billion ($187 billion) last year. Instead, it brought in about a quarter of that. The story of Huang’s tax avoidance is a case study of how the ultrarich bend the US tax system for their benefit. His strategies were not explicitly authorised by Congress. Instead, they were cooked up by creative lawyers who have exploited a combination of obscure federal regulations, narrow findings by courts, and rulings that the IRS issues in individual cases that then served as models for future tax shelters. ‘Don’t expect anyone in Congress to stop this’ “You have an army of well-trained, brilliant people who sit there all day long, charging $US1,000 an hour, thinking up ways to beat this tax,” said Jack Bogdanski, a professor at Lewis & Clark Law School and the author of a widely cited treatise on the estate tax. “Don’t expect anyone in Congress to stop this.” The richest Americans can pass down approximately $US200 billion ($312 billion) each year without paying estate tax on it, thanks to the use of complex trusts and other avoidance strategies, estimated Daniel Hemel, a tax law professor at New York University. Enforcement of the rules governing the estate tax has eased in part because the IRS has been decimated by years of budget cuts. In the early 1990s, the agency audited more than 20 per cent of all estate tax returns. By 2020, the rate had fallen to about 3 per cent. Newly elected Senate majority leader John Thune. Credit: AP The trend is likely to accelerate with Republicans controlling both the White House and Capitol Hill. They are already slashing funding for law enforcement by the IRS. The incoming Senate majority leader, John Thune, and other congressional Republicans for years have been trying to kill the estate tax, branding it as a penalty on family farms and small businesses. Yet, Huang’s multibillion-dollar manoeuvre – detailed in the fine print of his filings with the Securities and Exchange Commission and his foundation’s disclosures to the IRS - shows the extent to which the estate tax has already been hollowed out. An Nvidia spokesperson, Stephanie Matthew, declined to discuss details of the Huangs’ tax strategies. The United States adopted the modern estate tax in 1916. In recent decades, congressional Republicans have successfully watered it down, cutting the rate and increasing the amount that is exempt from the tax. Today, a married couple can pass on about $US27 million ($42 million) tax-free; anything more than that is generally supposed to be taxed at a 40 pr cent rate. Can you dig it? In 2012, Huang and his wife, Lori, took one of their first steps to shield their fortune from the estate tax. They set up a financial vehicle known as an irrevocable trust and moved 584,000 Nvidia shares into it, according to a securities disclosure Huang filed. The shares were worth about $US7 million ($11 million) at the time, but they would eventually generate tax savings many times greater. The Huangs were taking advantage of a precedent set nearly two decades earlier, in 1995, when the IRS blessed a transaction that tax professionals affectionately nicknamed “I Dig It.” (The moniker was a play on the name of the type of financial vehicle involved: an intentionally defective grantor trust.) One of the beauties of I Dig It was that it had the potential to largely circumvent not only the estate tax but also the federal gift tax. That tax applies to assets that multimillionaires give to their heirs while they’re alive and essentially serves as a backstop to the estate tax; otherwise, rich people could give away all their money before they die in order to avoid the estate tax. In Huang’s case, the details in securities filings are limited. But multiple experts, said it was almost certainly a classic I Dig It gift, loan and sale transaction. The $US7 million of shares Huang moved into his trust in 2012 are today worth more than $US3 billion ($4.7 billion). If those shares were directly passed on to Huang’s heirs, they would be taxed at 40 per cent – or well over $US1 billion. Instead, the tax bill will probably be no more than a few hundred thousand dollars. The Huangs soon took another big step toward reducing their estate tax bill. In 2016, they set up several vehicles known as “grantor-retained annuity trusts” or GRATs, securities filings show. They put just over 3 million Nvidia shares into their four new GRATs. The shares were worth about $US100 million ($156 million). If their value rose, the increase would be a tax-free windfall for their two adult children, who both work at Nvidia. That is precisely what happened. The shares are now worth more than $US15 billion ($23.4 billion), according to data from securities filings compiled by Equilar, a data firm. That means the Huang family is poised to avoid roughly $US6 billion ($9.4 billion) in estate taxes. If the Huangs’ trusts sell their shares, that will generate a hefty capital gains tax bill – more than $US4 billion ($6.2 billion), based on Nvidia’s current stock price. The Huangs can pay that bill on behalf of the trusts without it counting as a taxable gift to their heirs. Tax strategy Starting in 2007, Huang deployed another technique that would further reduce his family’s estate taxes. This strategy involved taking advantage of his and his wife’s charitable foundation. Huang has given the Jen Hsun & Lori Huang Foundation shares of Nvidia worth about $US330 million ($516 million) at the time of the donations. Such donations are tax-deductible, meaning they reduced the Huangs’ income tax bills in the years that the gifts took place. Foundations are required to make annual donations to charities equal to at least 5 per cent of their total assets. But the Huangs’ foundation is satisfying that requirement by giving heavily to what is known as a donor-advised fund. Such funds are pools of money that the donor controls. There are limitations on how the money can be spent. Buying cars or vacation homes or the like is off-limits. But a fund could, say, invest money in a business run by the donor’s friend or donate enough money to name a building at a university that the donor’s children hope to attend. There is a gaping loophole in the tax laws: Donor-advised funds are not required to actually give any money to charitable organisations. When the donor dies, control of the fund can pass to his heirs – without incurring any estate taxes. In recent years, 84 per cent of the Huang Foundation’s donations have gone to its donor-advised fund, named GeForce, an apparent nod to the name of an Nvidia video game chip. The Nvidia shares the Huangs have donated are today worth about $US2 billion ($3.1 billion). The fund is not required to disclose how its money is spent, though the foundation has said the assets will be used for charitable purposes. Matthew said those causes included higher education and public health. But there is another benefit. Based on Nvidia’s current stock price, the donations to the fund have reduced Huang’s eventual estate tax bill by about $US800 million ($1.2 billion). This article originally appeared in The New York Times . The Business Briefing newsletter delivers major stories, exclusive coverage and expert opinion. Sign up to get it every weekday morning .

Jessica Ennis-Hill shares top tips on how to fit in exercise around the workdayUS stock indices pushed to fresh records Tuesday, shrugging off tariff threats from President-elect Donald Trump while European equities retreated. Trump, who doesn't take office until January 20, made his threat in social media posts Monday night, announcing huge import tariffs against neighbors Canada and Mexico and also rival China if they do not stop illegal immigration and drug smuggling. Both the Dow and S&P 500 notched all-time highs, with investors regarding the incoming president's words as a bargaining chip. "In theory, higher tariffs should not be good news for stocks. But, you know, I think the market's chosen to think of (it) as a negotiating tactic," said Steve Sosnick of Interactive Brokers. "You have bullish sentiment," said LBBW's Karl Haeling. "People are tending to look at things as positively as possible." But General Motors, which imports autos from Mexico to the United States, slumped 9.0 percent, while rival Ford dropped 2.6 percent. Overseas bourses were also buffeted by the news. European stocks followed losses in Asia, despite Trump excluding Europe as an immediate target for tariffs. "These are his first direct comments on tariffs and tariff levels since becoming president-elect, and they have roiled markets," said Kathleen Brooks, research director at XTB trading group, ahead of the Wall Street open. "It is early days, and there are plenty of opportunities for Trump to direct his attention to Europe down the line," Brooks added. The US dollar rallied against its Canadian equivalent, China's yuan and Mexico's peso, which hit its lowest level since August 2022. In other economic news, the Conference Board's consumer confidence index rose to 111.7 this month, up from 109.6 in October, boosted by greater optimism surrounding the labor market. "November's increase was mainly driven by more positive consumer assessments of the present situation, particularly regarding the labor market," said Dana Peterson, chief economist at The Conference Board. Pantheon Macroeconomics chief US economist Samuel Tombs added in a note that the increase in consumer confidence overall "likely was driven by euphoria among Republicans." "The index also jumped in late 2016, when Mr. Trump was elected for the first time," he said. Federal Reserve meeting minutes showed policy makers expect inflation to keep cooling, signaling a gradual approach to interest rate cuts if price increases ease further and the job market remains strong. New York - Dow: UP 0.3 percent at 44,860.31 (close) New York - S&P 500: UP 0.6 percent at 6,021.63 (close) New York - Nasdaq: UP 0.6 percent at 19,174.30 (close) London - FTSE 100: DOWN 0.4 percent at 8,258.61 (close) Paris - CAC 40: DOWN 0.9 percent at 7,194.51 (close) Frankfurt - DAX: DOWN 0.6 percent at 19,295.98 (close) Tokyo - Nikkei 225: DOWN 0.9 percent at 38,442.00 (close) Hong Kong - Hang Seng Index: FLAT at 19,159.20 (close) Shanghai - Composite: DOWN 0.1 percent at 3,259.76 (close) Euro/dollar: DOWN at $1.0482 from $1.0495 on Monday Pound/dollar: DOWN at $1.2567 from $1.2568 Dollar/yen: DOWN at 153.06 yen from 154.23 yen Euro/pound: DOWN at 83.41 pence from 83.51 pence Brent North Sea Crude: DOWN 0.3 percent at $72.81 per barrel West Texas Intermediate: DOWN 0.3 percent at $68.77 per barrel bur-jmb/st

Analysis-Trump's crypto team takes shape but questions remain over who will drive policy

GREEN LAKE, Wis. (AP) — A Wisconsin man who faked his own drowning this summer and left his wife and three children has been located in Eastern Europe and is communicating with law enforcement, but he has not committed to returning home, authorities said. Ryan Borgwardt began communicating with authorities Nov. 11, after they tracked him down, Green Lake County Sheriff Mark Podoll said Thursday. The sheriff showed a video that Borgwardt sent police that day from an undisclosed location. The sheriff said no charges have been filed and that he doesn't think they will be necessary while authorities “keep pulling at his heartstrings” to come home. Here are some things to know about Borgwardt and his disappearance: Borgwardt, who is in his mid-40s, lived with his wife and children in Watertown, a city of about 23,000 people northwest of Milwaukee that is known for its German heritage, parochial schools and two dams on the Rock River. The sheriff has said his department was told Aug. 12 that Borgwardt had not been heard from since the previous day, when he traveled about 50 miles (80 kilometers) from home to Green Lake to go kayaking. Borgwardt’s wife said he texted her at 10:49 p.m. to say he was heading to shore. Deputies found Borgwardt’s vehicle and trailer near Green Lake. His kayak was discovered on the lake, overturned and with a life jacket attached to it, in an area where the water is about 200 feet (60 meters) deep. An angler later found Borgwardt’s fishing rod. The search for his body continued for more than 50 days, with divers scouring the lake on several occasions. Clues — including that he reported his passport lost or stolen and obtained a new one a few months before he disappeared — led investigators to speculate that he made it appear that he had drowned to go meet a woman he had been communicating with in the Central Asian country of Uzbekistan. Podoll declined to comment when asked what he knew about the woman, but he said law enforcement contacted Borgwardt “through a female that spoke Russian.” His identity was confirmed through asking him questions that the sheriff said only Borgwardt would know and by a video he made and sent them Nov. 11. He has spoken with someone from the sheriff's department almost daily since. However Podoll said Thursday that Borgwardt's exact location in Eastern Europe was not known. Podoll said Chief Deputy Matt Vande Kolk has been the one communicating with Borgwardt and their conversations have all taken place via email. Vande Kolk told The Associated Press in an email Friday that authorities are trying to determine Borgwardt's exact location. But that might not be easy even with modern surveillance technology. Scott Shackelford, executive director of the Center for Applied Cybersecurity Research at Indiana University, said authorities should be able to locate Borgwardt through his device's internet protocol address, a unique number assigned to every device connected to the internet. But he said it's very easy to mask an IP address and make it appear as if the device is in one country when it's really in another. Software exists that can route your IP address across the globe, Shackelford said. Police may not have the expertise, the manpower or any interest in digging through multiple layers of cyber deception, he said. Wearing an orange T-shirt, Borgwardt, unsmiling, looks directly at the camera, apparently filmed on a cellphone. Borgwardt says he is in his apartment and briefly pans the camera, but mostly shows a door and bare walls. “I’m safe and secure, no problem,” he says. Borgwardt has told authorities he overturned his kayak on the lake, dumped his phone in it and paddled an inflatable boat to shore. He told authorities he chose Green Lake because it is Wisconsin's deepest at 237 feet (over 72 meters). He then rode an electric bike stashed by a boat launch about 70 miles (110 kilometers) through the night to Madison, the sheriff said. From there, by Borgwardt's account, he traveled by bus to Detroit and then Canada, where he boarded a plane. Police are still verifying Borgwardt’s description of what happened, Podoll said. Borgwardt faked his death and fled because of “personal matters,” thinking it was the right thing to do, the sheriff said. Investigators found that he took out a $375,000 life insurance policy in January for his family. “He was just going to try and make things better in his mind, and this was the way it was going to be,” Podoll said. Borgwardt has not yet decided to return home, and if he does it will be of his own free will, according to Podoll. Deputies are stressing to him the importance of returning home and cleaning up the mess he made. The sheriff suggested that Borgwardt could be charged with obstructing the investigation into his disappearance, but so far no counts have been filed. The search for Borgwardt, which lasted more than a month, is said to have cost at least $35,000. Borgwardt told authorities that he did not expect the search to last more than two weeks, Podoll said, and his biggest concern is how the community will react to him if he returns. This story was updated to correct the spelling of Scott Shackelford’s last name, which had been misspelled “Shackleford.” Copyright 2024 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed without permission. Receive the latest in local entertainment news in your inbox weekly!Gold has always held a unique position as a hedge against economic uncertainty , inflation and currency fluctuations — but the bull run that occurred over the past year may have been an even bigger selling point for investors. Starting the year at about $2,063 per ounce, gold's price moved upward quickly , hitting numerous new price records before peaking at over $2,736 per ounce in late October. That uptick in price helped to attract lots of new investors to the precious metals market. While the price of gold has dipped a bit since that point, many analysts still expect gold to hit the unprecedented milestone of $3,000 per ounce soon. So, if you've been planning to join the new and seasoned investors who have added gold to their portfolios recently, you may want to make your move quickly. Gold's price tends to fluctuate over the shorter term, so if you wait, you could miss out on the opportunity to buy gold at a lower price point. Before you start investing in this precious metal, though, it's important to recognize that not all gold investments are created equal. As we look ahead to 2025, certain gold assets stand out as potentially promising opportunities, while others carry risks that may outweigh their potential rewards. Ready to add gold to your portfolio? Get started here . 4 gold investments to consider for 2025 Investing in these gold assets could pay off next year: Investing in physical gold in the form of gold bars and coins remains one of the safest ways to capitalize on potential price increases. These tangible assets provide direct ownership of gold and are highly liquid and universally recognized, making them an excellent choice for those seeking a straightforward hedge against economic instability. And, given all of the economic unknowns as we close in on 2025, making this type of gold investment could be a smart move to help protect your portfolio . Find out more about your gold investing options today . Gold exchange-traded funds (ETFs) offer a convenient and cost-effective way to gain exposure to gold without the need for storage or insurance. These funds closely track the price of gold and are easily traded on stock exchanges, making them accessible to most types of investors. And with the expectation that gold prices will continue to rise over time, gold ETFs provide a flexible option for investors looking to benefit from upward momentum without committing to physical assets. Gold mining companies often experience amplified returns when gold prices rise, making these stocks an attractive option for growth-oriented investors. Stocks in major gold producers could see significant gains if gold's price climbs in 2025, so it makes sense to consider this type of gold investment in the new year. Investing in mining stocks also allows you to benefit from operational efficiencies and discoveries that can further boost profitability. Royalty and streaming companies could be another smart option for 2025. These companies provide financing to mining operations in exchange for a percentage of future production or revenue. This model insulates them from the operational risks associated with mining while still allowing them to profit from rising gold prices and their diversified portfolios and lower exposure to production costs make them a stable investment for those seeking exposure to the gold market. 4 gold investments to avoid for 2025 It could also make sense to avoid these gold investments right now: While standard gold ETFs are a solid investment, leveraged ETFs are a different story. These funds use borrowed money to amplify returns, which also increases potential losses. Leveraged ETFs are designed for short-term trading, not long-term holding, and can be highly volatile. With gold's trajectory uncertain despite optimistic predictions, these instruments are too risky for most investors right now. Junior mining companies, known for exploring and developing new gold deposits, can offer massive upside potential but are also incredibly risky. Many of these companies operate without generating consistent revenue, relying on capital markets for funding. If gold prices fail to rally as expected, these speculative investments could result in significant losses. Gold futures contracts allow investors to speculate on the future price of gold, but they require a high degree of expertise and risk tolerance. Small price movements can lead to substantial gains or losses, so unless you're an experienced trader, futures contracts are best avoided, especially in a potentially volatile gold market. While gold jewelry has intrinsic and aesthetic value, it is typically not a practical investment vehicle. High markups, craftsmanship costs and limited resale value make jewelry an inefficient way to capitalize on rising gold prices. Purer forms of gold like coins, bars or ETFs tend to offer better returns. The bottom line Given the current economic landscape, 2025 could be a pivotal year for gold investors. Focusing on reliable investments like physical gold, gold ETFs and established mining companies can help you capitalize on it. At the same time, avoiding risky ventures such as speculative stocks, leveraged instruments and risky futures contracts will protect your portfolio from unnecessary volatility. By staying informed and strategic, you can position yourself to benefit from what could be an exciting year for the gold market. Angelica Leicht is senior editor for Managing Your Money, where she writes and edits articles on a range of personal finance topics. Angelica previously held editing roles at The Simple Dollar, Interest, HousingWire and other financial publications.

How to watch #4 Kentucky vs. #7 Gonzaga basketball: Time, TV channel, FREE live streams

Abu Dhabi’s Technology Innovation Institute opent de Open-Source AI Summit met kritieke besprekingen over de toekomst van AI

Ronan O’Gara enjoyed plenty of wet and wild rugby nights during his playing days with Munster and this sodden contest would have stirred some fond memories. There was more than a hint of old-school Irish dog in the way his La Rochelle side took an early forward grip on a filthy evening and built a sufficiently big lead to insulate them from a concerted Bath fightback. As the opening salvo to the new Champions Cup season it was also a thought-provoking one for English onlookers. Bath currently sit top of the Premiership table and were widely seen as being powerful contenders in Pool 2. Here was a reminder that gigantic French Top 14 packs take a good deal of knocking over when they have a point to prove. Nor did it help Bath when their captain and key tactical kicker Ben Spencer was ruled out with a tight hamstring on the eve of the game. Without their pivotal scrum-half they were nowhere near their best in a one-sided first half before belatedly bursting into life in the second. An opportunist try for lock Quinn Roux did haul the hosts back to within a point late in the third quarter but a subsequent penalty from Ihaia West helped to cement victory for the champions of this tournament in 2022 and 2023. O’Gara had been warning his side all week of the need to up their form and effort levels. In the wake of his team’s shock defeat to Vannes at the weekend he suggested his team had been lacking ‘attitude, balls and character’ which he described as ‘the ABC cornerstone of any successful outfit.’ It hardly needed reiterating that he wanted to see a marked improvement, regardless of the inclement conditions. A damp night is hardly unknown in the west country but the curtains of rain sheeting across the pitch could have belonged to a dark and stormy horror movie. It was certainly an evening to test the resilience of those cast away in the wide open Dyson stand, with prices ranging from £89 to £59 for the privilege of a relentless soaking. It was also swiftly apparent that Storm Darragh was not the only irresistible force heading Bath’s way. Opting to use their strong maul as a battering ram, the visitors had two rumbling tries on the board inside the first 26 minutes, first from their back-row forward Oscar Jegou and then their loosehead prop Reda Wardi, following a prolonged drive that had Bath’s forwards backpedalling the full length of their 22. Despite La Rochelle’s iffy domestic form their confidence was visibly growing, as perfectly illustrated by their third try. Despite a far-from-sympathetic delivery from the line-out, their Kiwi scrum-half Tawera Kerr-Barlow plucked the ball off his toes as if he was fielding in the gully on a warm summer’s afternoon and darted past the flat-footed cover for a brilliant individual score. With West kicking all three conversions it put La Rochelle 21-6 up with barely half an hour gone, the kind of advantage that good sides rarely squander. Sign up to The Breakdown The latest rugby union news and analysis, plus all the week's action reviewed after newsletter promotion Nor did it help Bath’s cause when a prime attacking position just before the interval was squandered by a botched line-out which ended with the visitors receiving a short-arm penalty for a delayed throw. It was going to require something special to overturn the 15-point deficit with conditions now mostly at the visitors’ backs. And seven minutes after the restart a glimmer of hope duly materialised when a concerted Bath drive yielded a burrowing try for Tom Dunn and Finn Russell curled over a lovely conversion to add to his two first-half penalties. The game then took a dramatic lurch when Kerr-Barlow, looking to retrieve a kick ahead from the excellent Guy Pepper, did not clearly ground the ball in goal and Quinn Roux was judged to have touched it down first instead. The evidence was not wholly conclusive either way but Russell’s conversion suddenly made it a one-point ball game nevertheless. Could they somehow complete a stunning comeback? West’s 58th minute penalty made the task slightly harder but, despite a nervous moment or two, it was La Rochelle’s big beasts who had the final say.