The Oxford MSc in Taxation is a two-year part-time postgraduate degree offered by the Oxford University Faculty of Law, and is taught in association with the Oxford University Centre for Business Taxation based at Saïd Business School.
If you wish to study individual electives rather than the full degree, please look under 'Non-degree students' for more information.
Unusual among Masters in Taxation degrees, the MSc in Taxation has been designed by a combination of lawyers and economists. The degree is taught by lawyers and economists from the Faculty of Law and the Centre for Business Taxation, as well as a select group of practising lawyers and other leading academics. This combination ensures that students not only acquire a detailed understanding of technical law, but also the ability to think deeply about the underlying policy considerations. An element of interdisciplinarity runs through the whole degree and, in addition, the in-built flexibility of the course allows students to tailor their studies to their individual preferences.
This flexibility is particularly important because the MSc in Taxation has been designed as a part-time degree to appeal to a range of students from a variety of disciplinary backgrounds. The degree aims to accommodate both those who are engaged in full-time careers and those who are taking a break but have other duties and responsibilities.
These unique features of the MSc in Taxation make it the ideal degree for practitioners in law and accounting firms who wish to move from a technical to a deeper understanding of taxation: insights that will help propel their career forward. This approach also makes this the degree of choice for those working in revenue authorities and treasury departments, as well as for those contemplating an academic career in taxation. Teaching is planned so that the many skills-sets and knowledge bases represented in the class are accommodated and developed to enhance class discussion.
The increased focus on taxation by politicians and the media, as well as the ever-increasing technical demands of the subject and the pace of change at an international level, means that there has never been a more important time to study taxation from a range of perspectives.
Structure
Teaching is undertaken in Oxford in intensive periods, primarily during three residential weeks and at weekends, or in other short blocks of time. Care has been taken in designing the degree to ensure that, despite its part-time nature, students still enjoy the unique Oxford experience, including Oxford teaching methods, small class sizes, college life and interaction with Oxford faculty and students.
The degree is not designed for distance learning but for people who will attend the courses in Oxford in person.
Key Elements
The MSc in Taxation is open to both lawyers and non-lawyers, and can be tailored to meet different interests
Students take nine courses over two years - three compulsory core courses and six elective courses. The norm is for students to take five courses in Year 1. With permission they may take four courses in Year 1 and five in Year 2
A 12,000 word dissertation in lieu of two elective courses is also available*
Teaching is mainly in lectures and interactive classes, and is structured to enable students to fit their studies around work and other commitments
A virtual learning environment provides students with access to course materials and research resources, and enables them to remain in contact with teachers and other students during periods away from Oxford
Attendance at all core courses and chosen electives is mandatory
*In cases meeting the criteria specified by the CIOT, students electing to write an extended dissertation may be able to submit that dissertation separately, once they have completed their degree, for a CTA Direct Fellowship. Interested applicants are encouraged to contact the Education Team at CIOT on 020 7340 0550 or education@ciot.org.uk
Compulsory Core Courses
Core courses are taught in three five-day residential periods held in Oxford, generally in one of the colleges.
| Course | Timing | Assessment |
|---|---|---|
| Tax Principles and Policy | September, Year 1 | Exam |
| Principles of International Taxation | January, Year 1 | Two 3,000 word assignments |
| Tax Research Round Table | September, Year 2 | Assessed essay(s) |
Electives are taught in Oxford as intensives, over two weekends or in other short blocks of time, and typically are assessed by way of two 3,000 word assignments.
**Please note that the courses, content, assessment methods and teachers are subject to change.**
Student experience
John Cairns
I am currently Head of Tax at one of the largest equities hedge fund managers in Europe. Having specialised in tax for the past 12 years as a tax advisor in one of the big four accounting firms and presently in the hedge fund industry; I have been looking to pursue graduate study to further enhance my knowledge of tax, thus was excited to hear of the launch of the part-time MSc in Taxation by the world-renowned Faculty of Law at the University of Oxford
Students on the Oxford MSc in Taxation will be members of one of the participating Oxford colleges. Long term accommodation in college is not provided as this is a part-time degree. However, some colleges may be able to let out guest rooms for some of the electives. Arrangements are made with the colleges for the three mandatory courses.
Students will find that college membership enriches their time at Oxford, offering the chance to interact with faculty and students from diverse academic backgrouds in situations varying from high table dinners to college balls. Students will be able to attend a wide range of conferences and guest lectures at the Faculty of Law and Centre for Business Taxation, and have access to University facilities, including the Bodleian Law Library - one of the largest and most important open-access law libraries in Europe. Students also have distance access to an extensive range of online databases, including Westlaw, LexisNexis, IBFD, OECD and Tax Analysts.
The programme is ideal because of its part-time format. As I do not have to take two years off from work, I would be able to immediately put into practice the knowledge acquired while staying close to my young family
Pastoral and Welfare Support
In addition to the pastoral support provided by college advisors, the Faculty seeks to support students by various means. Each programme has dedicated administrative support and the administrators in question will be able to help and advise students on a range of matters relating to their studies, or point them towards dedicated sources of support elsewhere in the University. Academic Supervisors and Programme Directors can also serve as a source of support.
Apart from these more general roles, the Faculty also offers support in certain specific areas (for example, Disability Contacts and Harassment Advisors).
John Cairns
Admissions
Applicants are normally expected to be predicted or have achieved a first-class or strong upper second-class undergraduate degree with honours (or equivalent international qualifications) in law, economics or accounting; or, if in another subject, applicants should have a suitable professional qualification and/or experience, or other evidence of an interest in taxation.
Applicants who cannot satisfy the upper second-class degree requirement may be considered in exceptional circumstances where there is alternative evidence of real academic strength and aptitude for the degree, such as professional qualifications from the Law Society, ICAEW, CIOT or overseas equivalent professional body plus at least two years professional tax experience; or at least five years experience working in tax and other evidence of academic capacity (eg having written articles or a book).
Non-degree students
We are planning to offer a limited number of places on the MSc in Taxation elective courses to a select group of non-degree students interested in attending the lectures but not able/willing to pursue the full degree.
A timetable for 2017/18 can be found under 'related resources' and details of each elective can be found by clicking on 'Elective Courses' further up the page.
An information sheet with further details, including how to apply, can be found here.
Australian students
We have agreements with the following institutions to accept a small number of their students on the individual electives:
- Melbourne Law School, the University of Melbourne (students on the Masters of Laws (LLM), Master of Tax or Master in International Tax)
- The University of Sydney (students on the Master of Laws (LLM) or the Master of Tax (MTax))
- The University of New South Wales (students on the Master of Taxation (MTax))
A timetable for 2017/18 can be found under 'related resources' and details of each elective can be found by clicking on 'Elective Courses' further up the page.
An information sheet with further information can be found here.
Governance
MSc in Taxation Programme Directors
- Professor Judith Freedman, Faculty of Law and Centre for Business Taxation
- Professor Michael Devereux, Centre for Business Taxation
- Dr Glen Loutzenhiser, Associate Professor of Tax Law, Faculty of Law
- Dr John Vella, Associate Professor of Tax Law, Faculty of Law and the Centre for Business Taxation
Course Administrator: Hannah Porter, Faculty of Law
Administrative Assistant: Agata Dybisz, Faculty of Law
Additional Oxford Faculty Members
- Philip Baker QC, OBE, Field Court Tax Chambers, Course Co-founder and Visiting Professor, Faculty of Law
- Dr Anzhela Cédelle (née Yevgenyeva), Senior Research Fellow, Centre for Business Taxation
- Emma Chamberlain, Barrister, Pump Court Tax Chambers and Visiting Professor, Faculty of Law
- Edwin Simpson, Barclays Bank Lecturer in Taxation, Faculty of Law
- Tom Scott, Deputy Judge of the Upper Tax Tribunal and Visiting Lecturer, Faculty of Law
Other Faculty
Oxford University has strong links with a world-wide network of leading academics and practitioners. Teachers participating in the teaching 2016-18 include the following:
- Professor Jennifer Blouin, University of Pennsylvania
- Dr Richard Collier, Associate Fellow at Saïd Business School
- Professor David Duff, University of British Columbia
- Professor Rita de la Feria, Leeds University
- Professor Joachim Englisch, University of Münster
- Professor Chris Evans, University of New South Wales
- Malcom Gammie QC, One Essex Court
- Dr Irem Guceri, Research Fellow at the Oxford University Centre for Business Taxation
- Professor Peter Harris, University of Cambridge
- Dr Martin Hearson, London School of Economics and Political Science
- Professor Andy Lymer, Birmingham Business School
- Jonathan Peacock QC, 11 New Square
- Philip Ridgway, Barrister, Temple Tax Chambers
- Michael Ridsdale, Tax Partner, Wedlake Bell LLP
- Stephen E Shay, Senior Lecturer on Law, Harvard Law School
- Jeff VanderWolk, OECD Centre for Tax Policy and Administration
- Professor Richard Vann, University of Sydney
- Dr Adam Zalasiński, European Commission
Leading academics and practitioners are involved in the governance of the MSc in Taxation, including:
- Dr John Avery Jones, CBE, Arbitrator and mediator, Pump Court Tax Chambers
- Richard Collier, formerly a tax partner at PricewaterhouseCoopers
- Bill Dodwell, Tax Partner, Deloitte
- Liesl Fichardt, Partner, Quinn Emanuel Urquhart & Sullivan LLP
- Janine Juggins, Executive Vice President of Global Tax, Unilever
**Please note that the list of faculty is subject to change**
