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Philip Martin — In Memory

 
Simon Garrood of Butterworths and Gail Timmins of Lawrence Graham LLP reflect on the life of this remarkable man
 
Many of you may already know of the sudden death of Philip Martin on 6 March 2005. It is poignant that we are remembering him in this edition of The Tax Journal which carries the report on page 7 of the Advocate General's Opinion on the Marks & Spencer case since he was (to quote Philip himself) '… one of the driving forces behind the Marks & Spencer EU group relief case' and if he'd still been with us would no doubt be rejoicing in its current success. The Editor of The Tax Journal regarded Philip as her bravest author and if he'd still been with us ...

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