"Advocacy at its best confines itself to the issue which the law prescribes, and does not disregard procedural restrictions; because, before a competent tribunal, its effectiveness is thus weakened; and good advocacy avoids the error of underrating any tribunal, however high." Sir Owen Dixon, 1933 Jesting Pilate (William Hein, 2nd ed, 1997) 12 This book is for the tax practitioner who needs to be effective when writing. It identifies the key laws, rules and expectations which affect the form and content of the main documents tax practitioners need to write. Tax Effective Writing aims to show how the tax practitioner can write those documents in a way that satisfies the relevant laws, rules and expectations at the same time as being effective in persuading, explaining or producing the desired tax effect.