David Salter is an Emeritus Reader at the Universityof Warwick. After a spell in practice, he spent his career in higher education(retiring from the University of Warwick in 2012). His teaching and researchinterests over the years lay, principally, in the law of taxation (UK andInternational). He has written and continues to write widely on the subject. Heis a member of the European Association of Tax Professors and he has had a longassociation with the Tax Research Network.