David Southern – författare

"Miss Smith, the wealthy old lady who died recently near Chapel Hill, and who bequeathed a large sum of money to the State University, did not fail to remember her old slaves, of whom six are now living," read the New York Times, December 6, 1885. But the Times got it wrong: land, not money, was left to the University of North Carolina and five of Mary Ruffin Smith's former slaves. Four were also her nieces--sired by her two bachelor brothers--and all had the same mother, the Smiths' maid Harriet. A spinster, Mary raised the girls, baptized them into the Episcopal Church, married them to respectable biracial men and left each 100 acres in her will.The result of eight years of research, this book tells the story of the Smith family and the fortune that survived the profligacy of Mary's father before being willed to the university and the North Carolina Episcopal diocese. Every "legitimate" member of the family lies in a small cemetery near the former estate. Harriet was buried an unmarked grave somewhere in Orange County. The hundreds of descendants of her daughters have been virtually ignored--this book is for them.

This relaunched title (previously titled Taxation of Loan Relationships and Derivative Contracts) gives the reader expert guidance on the tax legislation surrounding corporate finance transactions, which have undergone significant change in the last few years. The commentary is enhanced by the inclusion of a new section dealing with crypto-assets; a new section on Gilts, including commentary on liability driven investment (LDI); an expanded chapter on Islamic finance, and new chapters covering the company law framework for this area of work; and the legal documentation of debt.The relevant provisions of Finance Acts 2021 to 2026 are covered, including the changes to the transfer pricing rules from April 2023. New guidance from HMRC and relevant case decisions is also included.David Southern KC specialises in commercial tax, including direct tax, VAT and pension schemes, and all forms of tax litigation, including tax investigations and judicial review.