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Glen Loutzenhiser

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Associate Professor of Tax Law

Glen Loutzenhiser, BComm (Sask), LLB (Toronto), LLM (Cantab), MA (Oxon), DPhil (Oxon) is Associate Professor of Tax Law and 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 and Business Taxation and Personal Taxation courses.



Publications

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Journal Articles

2013

G Loutzenhiser, 'Tax Avoidance, Private Companies and the Family' (2013) Cambridge Law Journal (forthcoming)

2012

G Loutzenhiser, 'Finance Act 2012, Section 8 and Schedule 1: high income child benefit charge' [2012] British Tax Review 370

2011

G Loutzenhiser, 'Operational integration of income tax and National Insurance Contributions' [2011] British Tax Review 361

2007

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


2002

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

2001

G Loutzenhiser, 'New Federal Legislation Enhances Employee Stock Option Benefits' (2001) 12(9) Taxation of Executive Compensation and Retirement 423

1999

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

Books

2013

G Loutzenhiser and John Tiley, Advanced Topics in Revenue Law (Hart Publishing 2013)

2012

G Loutzenhiser and John Tiley, Revenue Law, 7th ed (Hart Publishing 2012)

Chapters

2013

G Loutzenhiser, 'Trompe-l’oeil: The sham doctrine in the Canadian tax courts' in Miranda Stewart and Edwin Simpson (eds), Sham Transactions (OUP 2013) (forthcoming)

2012

G Loutzenhiser, 'Taxation of Executive Compensation' in Jennifer Hill and Randall Thomas (eds), The Research Handbook on Executive Pay (Edward Elgar Publishing 2012)

Case Notes

2006

G Loutzenhiser, 'Jones v Garnett: Court of Appeal puts HMRC on ice' [2006] British Tax Review 140 [...]

Case note on Jones v Garnett Court of Appeal


2005

G Loutzenhiser, 'Jones v Garnett: High Court gives taxpayer the cold shoulder' [2005] British Tax Review 401 [...]

Extensive case note on Jones v Garnett with considerable policy discussion.


Presentation/Conference contributions

2003

G Loutzenhiser, 'Tax Implications of Hiring and Firing Employees', paper presented at Ontario Bar Association, Continuing Legal Education Conference, 2003

G Loutzenhiser and others, 'Tax Policy and Global Warming', paper presented at (with David Duff) Fourth Global Environmental Tax Conference, Sydney, Australia, 2003

Reviews

2012

G Loutzenhiser, 'Australia’s Future Tax System: The Prospects After Henry' [2012] British Tax Review 579

2011

G Loutzenhiser, 'International Commercial Tax' [2011] British Tax Review 229

G Loutzenhiser, 'Tax arbitrage: the trawling of the international tax system' [2011] British Tax Review 358

G Loutzenhiser, 'Taxation of Intellectual Property' [2011] British Tax Review 357

Working Papers

2007

G Loutzenhiser and Stuart Adam, 'Integrating Income Tax and National Insurance: An Interim Report' (2007) Institute for Fiscal Studies Working Paper [...]

The report considers the merits of integrating income tax and national insurance contributions.


Reports

2011

G Loutzenhiser and others, 'Transparency in reporting financial data by multinational corporations' (Oxford University Centre for Business Taxation 2011)


Interests

Teaching: Taxation

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

Other details

Correspondence address:

St Hugh's College
Oxford, OX2 6LE





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