Judith Freedman is now Professor of Taxation Law and Policy, having been the inaugural Professor of Taxation Law in the University from 2001-2019. She worked in the corporate tax department of Freshfields before joining the University of Surrey as a lecturer in law in 1980. She then moved to the London School of Economics (LSE) with a secondment to the Institute of Advanced Legal Studies as Senior Research Fellow in Company and Commercial Law from 1989-92. Whilst at the LSE, she lectured and researched on tax and company law. At Oxford, her focus is taxation, particularly corporate and business taxation, with special interests in tax policy and design, small businesses,the interaction between law and accounting , tax avoidance, tax and corporate social responsibility, and the use of discretion in the administration of taxation. She participated in the establishment of the Oxford University Centre for Business Taxation and is now its Director of Legal Research and a member of its Steering Committee and Advisory Board. She also particiapted in the setting up of the MSc in Taxation in Oxford. She has served on a number of Law Society, DTI and Inland Revenue Committees and advisory groups and was a member of the Company Law Review's working party on small companies . She was on the Tax Avoidance Study Group appointed to report to the Exchequer Secretary on the question of a General Anti-avoidance Rule. She has held the Anton Philips Visiting Chair at the University of Tilburg and is an Adjunct Professor in the Australian School of Taxation and Business Law, University of New South Wales. She is the general editor of the British Tax Review and is on the editorial boards of the eJournal of Tax Research, The Canadian Tax Journal, The Australian Tax Review and The Tax Journal. She is a member of the Council and the Tax Law Review Committee of the Institute for Fiscal Sutudies, and was one of the few lawyers contributing to the Mirrlees report 'Reforming the Tax System for the 21st Century. Judith was appointed a CBE in the 2013 New Year's Honours List for her services to tax research and as an Honorary Fellow of the Chartered Institute of Taxation in January 2015 and in 2016 she was elected a Fellow of the British Academy.
She has now moved to a part time role in the University to enable her to pursue other activities and is a Senior Research Fellow at Worcester College.
- Based on 2016 CTA Annual AddressISBN: 1472-4502ISBN: 978-0-415-57761-8ISBN: 9781841139388ISBN: 0068-1849ISBN: 978-90-8722-103-4This article revisits the arguments made by John Avery Jones in 1996 for less detailed legislation interpreted in accordance with principles. His plea has been influential but perhaps not completely understood. Recent developments in the UK, particularly in the area of so-called principles-based drafting may not have assisted in promoting this cause. It is frequently argued that real improvements in tax law require a coherent underlying policy, not just drafting changes. Obviously, drafting techniques will not cure a poorly structured tax and so ideally the starting point would be improved policy. But we cannot afford to wait for a total policy overhaul. A different approach to the way we legislate could both improve the way we think about policy and result in better implementation, application and legitimacy in decision making. Principles-based drafting is not a solution to all ills. Nevertheless, it could offer one route, in appropriate cases, to improvement as well as, in other cases, highlighting the need for more fundamental reform. We should not give up this experiment simply because it has not yet delivered total success. No new drafting technique can deliver a perfect tax system, but it is worth persevering with principles-based legislation.ISBN: 0007-1870ISBN: 9780199553754The current `informal engagement' to explore whether there is a case for the GAAR may very well result in no action and this would be a relief for many in the tax community. But before dismiss ing the idea, it is worth considering what the alternatives might be and whether a carefully crafted GAAR resulting from thorough consultation and with appropriate safeguards might not be preferable.ISBN: 978-90-8722-070-9The relationship between tax authorities and large corporate taxpayers is a concern world-wide as can be seen from the 2008 OECD Study into the Role of Tax Intermediaries. In the United Kingdom, HMRC have been developing a risk rating approach to tax risk management as part of their Review of Links with Large Business. The approach is designed to promote an enhanced relationship between HMRC and the taxpayer, based on trust and transparency. The objectives include the improvement of resource allocation and the encouragement of companies to consider their position so as to achieve the benefits of low risk rating, which may involve altering their tax planning strategy. In addition, new approaches to tax avoidance legislation such as targeted anti-avoidance rules and principles-based legislation are being introduced or considered. This article discusses a survey of tax directors in which the authors used detailed tax planning scenarios to investigate the views of tax directors on the impact and success or otherwise of these new approaches. The views of tax directors are only one factor in judging the success of these developments, but given that one aim of current tax policy is an enhanced relationship with corporate taxpayers, directors views are significant in assessing the progress being made.ISBN: 0007-1870ISBN: 978-0-455-22692-7ISBN: 9783707313062ISBN: 978-3540772750ISBN: 0023-933XBased on lecture delivered by invitation as part of UCL's Current Legal Problems series.ISBN: 978-0-19-921211-8ISBN: 1832-911XAnalysis of the Canadian and UK courts' approaches to general principles of tax avoidanceISBN: 0008-5111Chapter in book co-edited by author wth other members of the Tax Research Network.Innovative approach to tax research- contributions from academics from many disciplines including JFISBN: 0-19-924293-3Book chapter in European Association of Tax Law Professors tax Series Vol 1 published by International Bureau of Fiscal Documentation.ISBN: 90-76078-81-5Draws on an earlier article, Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges, and refers to a paper delivered by Professor Wolfgang Shoen.2004(1) 71-99ISBN: 1448-2398ISBN: 0007-1870Reprinted from The Journal of Corporate Law, with postscript.ISBN: 0-19-926435-XAnalysis of proposals of Company Law Review on small business law reform: based on paper presented to conference on corporate law reform at Cambridge Centre for Corporate and Commercial Law July 2002.ISBN: 1473-5970Paper from the ATAX SME Tax Symposium, Sydney 2003.ISBN: 0 949482 79 XBrief summary of inaugural lecture delivered May 2003 analysing the need for a general anti-avoidance principle in tax law and discussing the significance of certainty in tax law.ISBN: 0954-7274Comment on new Limited Liability Partnership Legislation- policy and technical content. An update and development of article written for Journal of Corporation Law in 2001.ISBN: 0021-9460Contribution to special issue based on international symposium on unincorporated business entities in Tilburg 2001.ISBN: 0360-795XCurrent NoteISBN: 0007-1870ISBN: 1-873357-98-2
Corporate and business taxation, taxation policy, small businesses, law and accounting, corporate social responsibility
Options taughtTaxation Law
News articles for Judith Freedman04 Dec 2019
Watch interviews with inspiring Oxford Women in Law15 Nov 2019
'I was assumed to be the ‘tea-girl’ or note-taker when I was the only woman in the room'13 Jun 2019
Standing out from the Crowd- Oxford Women in Law Event23 May 2019
The Dynamics of Taxation Conference21 Mar 2019
MSc in Taxation Alumni Reunion
Blog posts by Judith Freedman