Funded from a multi-million pound benefaction by the Hundred Group and based at the Saïd Business School, this unique, interdisciplinary research centre draws together existing active researchers in the field of taxation in Oxford .

Judith Freedman was acting co-director of the Centre with Professor Colin Mayer at Saïd during its set up phase, and is now a programme director. The Centre's director is now economist Professor Michael Devereux, one of the world's foremost economic experts in business taxation. The Law Faculty is represented on the Advisory Board and the Steering Committee of OUCBT and plays a full part in its programme.

Oxford Law Students taking tax courses may benefit from lectures and events at the Centre and research students may apply for the Centre's scholarships.