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.

• 1. A comparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance: which is better? (What would John Tiley think?) Brian Arnold; 2. The judicial approach to avoidance: some reflections on BMBF and SPI Malcolm Gammie; 3. Comparing the application of judicial interpretive doctrines to revenue statutes on opposite sides of the pond Martin McMahon; 4. Abuse of rights and European tax law Wolfgang Schön; 5. The US legislative and regulatory approach to tax avoidance Erik Jensen; 6. The law of taxation and unjust enrichment Graham Virgo; 7. The history of royalties in tax treaties 1921–1961: why? Richard Vann; 8. Land taxation, economy and society in Britain and its colonies Martin Daunton; 9. Meade and inheritance tax John Avery Jones; 10. Taxation, human rights and the family Philip Baker; 11. Family connections and the corporate entity: income splitting through the family company David Oliver and Peter Harris; Epilogue: Establishing the foundations of tax law in UK universities Judith Freedman.

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