If G. S. A. Wheatcroft initiated the academic teaching of tax law in UK universities, then John Tiley ensured its continuation. Professor Tiley has been the face of UK academic tax law for the past thirty years, both in domestic and international arenas. At home he has dealt with other law teachers who were dubious about the role of taxation in the curriculum, with the professions and with government. At an international level he has ably represented the UK in gatherings of tax teachers. It seems inconceivable that he will cease making a contribution to teaching and writing on his retirement, but this marks a suitable point at which to assess the position we have reached with tax teaching in the UK and to consider the future.

In his own fascinating survey of the development of UK tax law teaching, ‘50 years: Tax, Law and Academia’, written to celebrate the fiftieth anniversary of the British Tax Review, Tiley concluded the state of the tax academy is mixed and that, whilst –

It is hard to argue with his conclusion without seeming complacent (and complacency would certainly be misguided) but Tiley is over-modest in his article about his own contribution and about the progress he has fronted over the last two decades.