Comparative Perspectives on Revenue Law

Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley’s contribution to the tax field is identified through contributions by some of the world’s most influential tax writers.

Author Biography

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.