Judith is Pinsent Masons Professor of Taxation Law at Oxford University and Director of Legal Research, Oxford University Centre for Business Taxation. She was a member of the Aaronson Tax Avoidance Study Group and has served on OTS consultative committees. The views expressed here are personal and do not represent those of any organisation. This is an abridged version of the seventeenth Chartered Tax Advisers Address delivered in May 2016. The full version will be available on the Tax Adviser website.