John Vella
Senior Research Fellow at the Oxford University Centre for Business Taxation
John Vella is a Senior Research Fellow at the Oxford University Centre for Business Taxation and a member of the Faculty of Law at Oxford. John studied law at the University of Malta (BA and LLD) and the University of Cambridge (LLM and PhD). Following the completion of his PhD he joined the Faculty of Law at Oxford as Norton Rose Career Development Fellow in Company Law where he taught Company Law, Corporate Finance Law, EC Law and Roman Law, before moving to his current post.
John has been a Program Affiliate Scholar at New York University and has acted as a co-arbitrator in a tax dispute before the ICC International Court of Arbitration. He gave evidence: before the House of Lords EU Sub- Commmittee A on Financial Transaction Taxes in November 2011; before the Parliamentary Commission on Banking Standards on the role of tax in relation to banking standards and culture in January 2013; and before the House of Lords EU Sub- Commmittee A again on Financial Transaction Taxes in March 2013.
His recent research has focused on tax avoidance, revenue authorities' discretionary powers and the taxation and regulation of the financial sector in the aftermath of the financial crisis.
Publications
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Journal Articles
J Vella, 'The Financial Transaction Tax Debate: Some Questionable Claims' (2012) Volume 47 Intereconomics 90
J Vella, C Fuest and T Schmidt-Eisenlohr, 'The EU Commission’s Proposal for a Financial Transaction Tax' (2011) British Tax Review 607
J Vella, J Freedman and G Loomer, 'Corporate Tax Risk and Tax Avoidance: New Approaches ' [2009] British Tax Review 74
J Vella, 'Sham Transactions' [2008] LMCLQ 488
J Vella, 'Departing from the legal substance of transactions in the corporate field: the Ramsay Approach beyond the tax sphere' (2007) 7(2) Journal of Corporate Law Studies 243
Chapters
J Vella, J Freedman and G Loomer, 'Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study' in L Oats (ed), A fieldwork guide to taxation (Routledge 2012)
J Vella and J Freedman, 'HMRC’s Management of the U.K. Tax System: The Boundaries of Legitimate Discretion ' in J Freedman, C Evans and R Krever (eds), The Delicate Balance: Revenue Authority Discretions and the Rule of Law (IBFD 2011)
J Vella, 'Sparking Regulatory Competition in European Company Law: A Response' in R De la Feria and S Vogenauer (eds), Prohibition of Abuse of Law: A New General Principle of EU Law (Hart Publishing 2011)
J Vella, 'The Asymmetrical Treatment of Debt and Equity Under UK Tax Law' in A Reisberg and D Prentice (eds), Corporate Finance Law: UK and EU Perspectives (OUP 2011)
J Vella, J Freedman and G Loomer, 'Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study' in 2009 Internal Revenue Service Bulletin ( 2009)
J Vella and D Prentice, 'Some aspects of capital maintenance law in the UK' in M Tison et al (ed), Perspectives in Company Law and Financial Regulation (CUP 2009)
J Vella, J Freedman and G Loomer, 'Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC' in J. Freedman (ed), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford University Centre for Business Taxation 2008)
Case Notes
J Vella and J Freedman, 'Revenue Guidance: The Limits of Discretion and Legitimate Expectations' (2012) 128 Law Quarterly Review 192
News
Dr John Vella advises House of Lords EU Sub-Committee on the Financial Transaction Tax
On 19 March 2013 Dr John Vella gave evidence before the House of Lords EU Sub-Committee A (Economic and Financial Affairs) on the EU Commission's proposal to introduce a Financial Transaction Tax (FTT) through the Enhanced Cooperation Procedure [more…]
Interests
Teaching: Law and Finance; Taxation; Company Law
Research: Taxation, Corporate Tax Law, Company Law, Corporate Finance Law, Financial Regulation
Other details
Correspondence address:
Oxford University Centre for Business Taxation
Saïd Business School,
Park End Street,
Oxford,
OX1 1HP
