The Tax Ombudsman, Ruth Owen contributed the Preface to the Principles of Taxation Law 2025 published by Thomson Reuters, written by Celeste Black, Wes Obst, Rami Hanegbi, Sunita Jogarajan, Kerrie Sadiq, Sonali Walpola, Jared Clements, Richard Krever. The Preface outlines the defining principles of trust between citizens, the Government and tax administrators, and highlights how to navigate change when fundamental laws and regulatory frameworks evolve with the demands of the time.