John F. Avery Jones is a Special Commissioner of Income Tax (the first appeal tribunal for serious cases) and a Chairman of VAT and Duties Tribunals. He is also consulting editor of the British Tax Review, a member (and past chairman) of the Tax Law Review Committee, and a member of the steering committee of the UK Tax Law Rewrite. Peter Harris is a Senior Lecturer at the Faculty of Law of the University of Cambridge and a Tutor, Director of Studies and Fellow of Churchill College. David Oliver is joint editor of the British Tax Review and a member of the editorial board of Intertax. He is also a chartered accountant and a consultant to the International Tax Structuring Group of PricewaterhouseCoopers, specialising in international tax matters.