The taxpayer’s tale
Abstract
Professor Peter Willoughby examines the issues which arose in his appeal against assessments made by the UK Inland Revenue and the impact of this case on expatriates’ retirement arrangements and wider policy issues. Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.Downloads
Those who contribute items to Amicus Curiae retain author copyright in their work but are asked to grant two licences. One is a licence to the Institute of Advanced Legal Studies, School of Advanced Study, University of London, enabling us to reproduce the item in digital form, so that it can be made available for access online in the open journal system, repository, and website. The terms of the licence which you are asked to grant to the University for this purpose are as follows:
'I grant to the University of London the irrevocable, non-exclusive royalty-free right to reproduce, distribute, display, and perform this work in any format including electronic formats throughout the world for educational, research, and scientific non-profit uses during the full term of copyright including renewals and extensions'.
The other licence is for the benefit of those who wish to make use of items published online in Amicus Curiae and stored in the e-repository. For this purpose we use a Creative Commons licence (http://www.creativecommons.org.uk/); which allows others to download your works and share them with others as long as they mention you and link back to your entry in Amicus Curiae and/or SAS-SPACE; but they can't change them in any way or use them commercially.
