Biography

Glen Loutzenhiser, BComm (Sask), LLB (Toronto), LLM (Cantab), MA (Oxon), DPhil (Oxon) is Associate Professor of Tax Law and Tutorial Fellow of St Hugh's College. Glen previously worked as a solicitor in the corporate tax department of the Toronto law firm Osler, Hoskin & Harcourt LLP, and as an accountant in public practice and industry. Glen is qualified as a barrister & solicitor in Canada. He teaches undergraduate courses on EU Law and Taxation Law and on the BCL/MJur Corporate Tax Law and Policy course and the Personal Taxation course.

Publications

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  • G Loutzenhiser, 'Transferable Personal Allowances: A Small Step in the Wrong Direction' [2015] 1 British Tax Review 110
  • G Loutzenhiser, 'Beneficial Ownership: Recent Trends' [2014] 5 British Tax Review 676 [Review]
  • G Loutzenhiser, 'Finance Act 2014 notes: section 58: relief on disposal of private residence' [2014] 4 British Tax Review 406
  • G Loutzenhiser, Panel Chair: Non-financial remuneration and costs associated with working, paper presented at Institute for Fiscal Studies 2014 Residential Conference
  • Judith Freedman and G Loutzenhiser, 'Samadian v HMRC: deductibility of travel expenses when working from home' [2014] British Tax Review 248 [Case Note]
  • G Loutzenhiser, Tiley, Tax and Family, paper presented at Society of Legal Scholars 2014 Annual Conference in Nottingham
  • G Loutzenhiser and John Tiley, Advanced Topics in Revenue Law (Hart Publishing 2013)
    ISBN: 9781849464239
  • G Loutzenhiser, 'Finance Act notes: section 22: arrangements made by intermediaries - IR35 and office-holders' [2013] British Tax Review 405
  • G Loutzenhiser, 'Resolving Transfer Pricing Disputes: A Global Analysis' [2013] British Tax Review 695 [Review]
  • G Loutzenhiser, 'Tax Avoidance, Private Companies and the Family' (2013) 72 Cambridge Law Journal 35
    ISBN: 0008-1973
  • G Loutzenhiser, 'Taxes in America: What Everyone Needs to Know ' [2013] British Tax Review 697 [Review]
  • G Loutzenhiser, 'The Oxford Introduction to US Law: Income Tax Law' [2013] British Tax Review 698 [Review]
  • G Loutzenhiser, 'Trompe-l’oeil: The sham doctrine in the Canadian tax courts' in Miranda Stewart and Edwin Simpson (eds), Sham Transactions (OUP 2013)
    ISBN: 0199685347
  • G Loutzenhiser, UK Taxation of Small Business, paper presented at Max Planck Institute for Tax Law and Public Finance conference, Munich
  • G Loutzenhiser and John Tiley, Revenue Law, 7th ed (Hart Publishing 2012)
    ISBN: 1849463271
  • G Loutzenhiser, 'Taxation of Executive Compensation' in Jennifer Hill and Randall Thomas (eds), The Research Handbook on Executive Pay (Edward Elgar Publishing 2012)
    ISBN: 184980396X
  • G Loutzenhiser, 'Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches' [2012] British Tax Review 678 [Review]
  • G Loutzenhiser, 'Australia’s Future Tax System: The Prospects After Henry' [2012] British Tax Review 579 [Review]
  • G Loutzenhiser, 'Finance Act 2012, Section 8 and Schedule 1: high income child benefit charge' [2012] British Tax Review 370
  • G Loutzenhiser, Taxing Small Business, paper presented at University of Oxford / University of Sydney conference, Sydney Australia
  • G Loutzenhiser, 'Operational integration of income tax and National Insurance Contributions' [2011] British Tax Review 361
    ISBN: 0007-1870
  • G Loutzenhiser, 'International Commercial Tax' [2011] British Tax Review 229 [Review]
  • G Loutzenhiser, 'Tax arbitrage: the trawling of the international tax system' [2011] British Tax Review 358 [Review]
  • G Loutzenhiser, 'Taxation of Intellectual Property' [2011] British Tax Review 357 [Review]
  • G Loutzenhiser, Michael Devereux, Judith Freedman and Roberto Schatan and others, Transparency in reporting financial data by multinational corporations (Oxford University Centre for Business Taxation 2011)
    ISBN: 978-0-9559350-3-9
  • G Loutzenhiser, Tax Incentives for Marriage, paper presented at Society of Legal Scholars 2010 Annual Conference in Southampton
  • G Loutzenhiser, Income Shifting and Small Business: Final Thoughts, paper presented at Society of Legal Scholars 2009 Annual Conference in Keele
  • G Loutzenhiser, Income Splitting and Settlements: Further Observations on Jones v Garnett, paper presented at Society of Legal Scholars 2007 Annual Conference in Durham
  • G Loutzenhiser, 'Income Splitting and Settlements: Further Observations on Jones v Garnett' [2007] British Tax Review 693
    The author contributes to the discussion on the family business income-splitting case Jones v Garnett. The article begins with an examination of the settlements legislation, focusing on the key definitions, namely “arrangement”, “settlor” and “outright gift”, as well as the common law “bounty” requirement and considers how these definitions apply in the context of family businesses. In the 2007 Pre-Budget Report the Government announced it will be launching a consultation on new legislation to prevent tax-motivated income splitting involving dividends and partnership profits. The article concludes with a discussion of various alternatives available to the Government for addressing the income-splitting issue raised by the case, as well as the more favourable tax and national insurance contribution treatment generally accorded unearned income as compared to earned income
  • G Loutzenhiser, Secretary to Panel: Tax accounting versus commercial accounting, paper presented at International Fiscal Association 60th Annual Congress, Amsterdam
  • G Loutzenhiser, Income Splitting, Settlements and the Family Business: Recent Developments, paper presented at Society of Legal Scholars 2005 Annual Conference in Strathclyde
  • G Loutzenhiser, Tax Implications of Hiring and Firing Employees, paper presented at Ontario Bar Association, Continuing Legal Education Conference, 2003
  • G Loutzenhiser and David G. Duff, Tax Policy and Global Warming, paper presented at (with David Duff) Fourth Global Environmental Tax Conference, Sydney, Australia, 2003
  • G Loutzenhiser, 'Prescribed Share Concerns When Employee Stock Options Are Exercised During a Takeover Bid' (2002) 13(9) Taxation of Executive Compensation and Retirement 131
  • G Loutzenhiser, 'New Federal Legislation Enhances Employee Stock Option Benefits' (2001) 12(9) Taxation of Executive Compensation and Retirement 423
  • G Loutzenhiser, 'Holding Revenue Canada to its Word: Estoppel in Tax Law' (1999) vol. 57, no. 2, University of Toronto Faculty of Law Review 127

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Research programmes

Research Interests

Corporate Tax, Employment Tax with a particular emphasis on employee share schemes, Tax and the Family, International Tax, Environmental Taxation

Options taught

Taxation Law

Research projects