Mr Mike Waters

Mike Waters worked for the UK Inland Revenue from 1974 to 2005, concentrating for the last 13 years on the negotiation, interpretation and application of tax treaties and on legislation and litigation relating to them. 

For some years he was the UK delegate to WP1 before being elected its Chair. 

He took early retirement in September 2005, preferring to be a student of Ancient History and Egyptology at University College London. He has so far failed in his ambition to find a first draft of the Model Tax
Convention inscribed inside a pyramid but is still looking.