BRITISH TAX REVIEW

Editorial Board

Founder Editor
G S A Wheatcroft MA (Oxon), JP, FTII, FBIM,
1905-1987

General Editor
Judith Freedman CBE, MA (Oxon), Hon. CTA (Fellow), FBA
Solicitor of the Supreme Court; Pinsent Masons
Professor of Tax Law and Policy, University of Oxford

Joint General Editor
Philip Baker OBE, QC, MA (Cantab), BCL, LLM, MBA, PhD, CTA (Fellow)
Senior Visiting Research Fellow, Institute for Advanced Legal Studies, London University; Visiting Professor, University of Oxford

Assistant Editor
Glen Loutzenhiser BComm (Sask), LLB (Toronto), LLM (Cantab), MA, DPhil (Oxon)
Associate Professor in Taxation Law, University of Oxford

Case Note Editor
Michael Blackwell, BSc, MSc, LLM, PhD
Associate Professor of Law, LSE Department of Law

Subject Editors
Emma Chamberlain (Personal Tax), MA (Oxon), CTA (Fellow) OBE, LRAM
of Lincoln's Inn, Barrister; Visiting Professor, University of Oxford; Visiting Professor in Practice, LSE Inequalities Institute

Michael Devereux (Economics), MA, MSc (LSE), PhD (UCL)
Professor of Business Taxation, University of Oxford; Director of the Oxford University Centre for Business Taxation

Rita de la Feria (VAT), PhD (TCD)
Professor of Tax Law, University of Leeds

Peter Harris (International), LLB (Queensland), LLM, PhD (Cantab)
Solicitor of the Supreme Court, Professor of Tax Law, University of Cambridge

Timothy Lyons QC (European Law), LLB (Bristol), LLM, PhD (Lond), CTA (Fellow)
TEP of Inner Temple, Lincoln's Inn and King's Inns, Dublin, Barrister

Lynne Oats (Accounting), B.Bus, PGDipBus, PGC.PCE(HE), PhD (WAust)
Professor of Taxation and Accounting, University of Exeter

Gary Richards MA, LLB (Cantab), CTA
Solicitor of the Supreme Court

John Vella (Current Notes) BA, LLD (Malta), LLM, PhD (Cantab)
Professor of Law, University of Oxford; Assistant Director of the Oxford University Centre for Business Taxation

Book Review Editor
Stephen Daly, BCL INT (NUI), LLM (Lond), DPHIL (Oxon)
Lecturer in Corporate Law, King's College London

Editorial Advisory Panel
John Avery Jones CBE, MA, PhD, LLM (Cantab), CTA (Fellow)
Retired Judge of the Upper Tribunal (Tax and Chancery Chamber)

Susan Ball MA (Oxon)
Solicitor of the Supreme Court

Richard Collier BA, Dip Law, LLM, PhD, ACA
Barrister, Associate Fellow, Saïd Business School, University of Oxford

Wolfgang Schön DR IUR (Bonn) DR IUR Hon (Louvain-la-Neuve)
Honorary Professor, Munich University; Director, Max Planck Institute for Tax Law and Public Finance

Production Editors
Jane O'Hare LLB (Newc)
Barrister Gray's Inn and Lincoln's Inn (ad eundem)

Eleanor Loutzenhiser BA, MA (Durham)

British Tax Review - Disclaimers The editors, contributors and publishers are not to be taken to be giving legal, tax or other advice of any kind by virtue of contributing to and publishing this Review. Opinions expressed by a contributor are not necessarily shared by the editors. Specific taxation advice should always be taken from an appropriately qualified person in relation to specific circumstances or before entering into any transaction.

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