Three leading figures from the world of tax have died in recent weeks. Andy Wells, a partner at AVN Venus LLP, was a regular author for Taxation and knowledgeable contributor to our Readers’ Forum pages. James Bullock, a partner and a member of the senior leadership team of Pinsent Masons LLP was well known to the Taxation team for many years and he also contributed to the magazine. Peter Cussons was an international corporate tax partner with PwC and had also written for us on occasion. We send our condolences to their families, friends and colleagues.