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 the University of Oxford. John first studied law at the University of Malta, obtaining a BA and an LLD. He was admitted to the Maltese bar and practiced briefly. He then obtained an LLM and a PhD from the University of Cambridge. Following the completion of his PhD he joined the Faculty of Law at the University of Oxford as Norton Rose Career Development Fellow in Company Law where he taught Company Law, Corporate Finance Law, EC Law and Roman Law. 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. In November 2011 he gave evidence before the House of Lords EU Sub-Commmittee A (Economic and Financial Affairs and International Trade) on Financial Transaction Taxes. His recent research has focused on 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 [Case Note]

News

John Vella gives evidence to the House of Lords

John Vella, Senior Research Fellow, gave evidence to the House of Lords EU Sub-Commmittee A (Economic and Financial Affairs and International Trade) on the proposed Financial Transaction Tax (FTT). [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
Sa�d Business School, Park End Street, Oxford, OX1 1HP