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Tax — Overview

In addition to the activiities detailed here, several members of the Faculty are also members of the Oxford University Centre for Business Taxation, an independent research centre which aims to promote effective policies for the taxation of business.

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For more detailed information about our work in this area, see also the dedicated Taxation Law at Oxford university website

News

New MSc in Taxation at the Faculty of Law

The Faculty of Law, in conjunction with the Oxford University Centre for Business Taxation at the Saïd Business School, is pleased to announce that a new part-time Master’s degree (MSc) in Taxation has now been approved by the University for commencement in September 2016 […]

Judith Freedman appointed Honorary Fellow of the Chartered Institute of Taxation

photo of Judith Freedman

Judith Freedman, Pinsent Masons Professor of Taxation Law, has been appointed as an Honorary Fellow of the Chartered Institute of Taxation (CIOT) […]

Judith Freedman delivers talk on Business Tax: Public Debate and Future Trends

Judith Freedman, Pinsent Masons Professor of Taxation Law, visited Hong Kong in March for the Oxford Asia Alumni Weekend and whilst there also gave a talk at HK University’s Faculty of Law, organised by the Taxation Law Research Programme (TLRP) and the Asian Institute of International Financial Law […]

Discussion Groups

These self-sustaining groups are an essential part of the life of our graduate school. They are organised in some cases by graduate students and in others by Faculty members and meet regularly during term, typically over a sandwich lunch, when one of the group presents work in progress or introduces a discussion of a particular issue or new case. They may also encompass guest speakers from the faculty and beyond.

Tax Law and Policy Discussion Group

Publications

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Showing all 91 Taxation publications currently held in our database
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Journal Articles

2015

G Loutzenhiser, 'Transferable Personal Allowances: A Small Step in the Wrong Direction' [2015] 1 British Tax Review 110

2014

J Freedman, 'Designing a General Anti-Abuse Rule: Striking a Balance ' (2014) IBFD Asia- Pacific Tax Bulletin 165

G Loutzenhiser, 'Finance Act 2014 notes: section 58: relief on disposal of private residence' [2014] 4 British Tax Review 406

J Vella and Michael Devereux, 'Are we heading towards a corporate tax system fit for the 21st century?' (2014) 35 Fiscal Studies 449

2013

J Freedman, 'Creating new UK institutions for tax governance and policy making: progress or confusion?' [2013] British Tax Review 373

G Loutzenhiser, 'Tax Avoidance, Private Companies and the Family' (2013) 72 Cambridge Law Journal 35

J Vella, J Englisch and A Yevgenyeva, 'The Financial Transaction Tax Proposal Under the Enhanced Cooperation Procedure: Legal and Practical Considerations' (2013) 2 British Tax Review 223

Englisch, Vella and A Yevgenyeva, 'The Financial Transaction Tax Proposal under the Enhanced Cooperation Procedure: Legal and Practical Considerations' [2013] British Tax Review [...]

This article examines the European Commission’s Proposal for a Council Directive implementing a financial transaction tax through the enhanced cooperation procedure published on February 14, 2013. It starts by providing a brief description and analysis of the Proposal and the accompanying Impact Assessment, focusing on the newly added features of the proposed tax and its potential impact on both participating and non-participating Member States. Next, the article examines the Proposal from the perspective of public international law, discussing the controversial extraterritorial reach of the proposed tax. It is argued that doubts exist with respect to the compatibility of the “contagion effect” and the issuance principle with internationally recognised legal principles. The article then turns to EU law and considers the legal requirements imposed by the EU Treaties on the use of enhanced cooperation. Whilst raising some concerns in relation to the Proposal’s compliance with these requirements, the article concludes that the political and judicial controlling mechanisms in place appear weak and therefore the outcome of any potential political or judicial challenge remains uncertain. The importance of this debate is not limited to the financial transaction tax, but also extends to the use of enhanced cooperation in other areas of taxation and beyond.


ISBN: 0007-1870

Englisch and A Yevgenyeva, 'The Upgraded Strategy against Harmful Tax Practices under the BEPS Action Plan' [2013] British Tax Review [...]

The Action Plan on Base Erosion and Profit Shifting (Action Plan) intends to "revamp" the work on harmful tax practices that has been undertaken by the Organisation for Economic Co-operation and Development (OECD) since the late 1990s. Further enhancement of the OECD’s transparency standards, the reinforcement of the requirement of a "substantial activity" for any "acceptable" preferential tax regime and an ambition to ensure a closer engagement of non-OECD economies re-open the debate on "harmful tax competition" that sparked in the academic literature and political arenas following the first attempt of international co-ordination. This article discusses the priority measures that are envisaged by Action 5 of the Action Plan and their foreseeable prospects. It demonstrates that the OECD is merely seeking to upgrade its existing mandate and exploit the political momentum that has been created by the BEPS campaign. The proposed strategy aims to adjust the current methods and structures rather than offer a conceptual rethinking.


ISBN: 0007-1870

2012

J Freedman, 'GAAR as a process and the process of discussing the GAAR' [2012] British Tax Review

J Freedman and John Vella, 'Revenue Guidance: The Limits of Discretion and Legitimate Expectations' (2012) Sweet and Maxwell Ltd. Law Quarterly Review.This material is reproduced by agreement with the Publishers

J Vella, 'The Financial Transaction Tax Debate: Some Questionable Claims' (2012) Volume 47 Intereconomics 90

2011

J Freedman, 'Responsive Regulation, Risk and Rules: Applying the Theory to Tax Practice' (2011) 44 UBC Law Review

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

2010

J Freedman, 'GAAR: challenging assumptions' (2010) Tax Journal [...]

The 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.


2009

J Freedman, 'A GANTIP. Was it really such a bad idea?' (2009) The Tax Journal

J Freedman, G Loomer and J Vella, 'Corporate Tax Risk and Tax Avoidance: New Approaches' [2009] British Tax Review 74 [...]

The 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: 0007-1870

J Freedman, 'Section 93 and Schedule 46 - duties of senior accounting officers of large companies' [2009] British Tax Review 620

J Vella, J Freedman and G Loomer, 'Corporate Tax Risk and Tax Avoidance: New Approaches ' [2009] British Tax Review 74

2008

J Freedman, 'Small Business Tax- Where do we go from here?' (2008) Tax Adviser

2007

J Freedman, 'Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament' (2007) 123 (Jan) Law Quarterly Review Sweet & Maxwell and reproduced here with permission 53

J Freedman and C. Crawford, 'Small Companies Again - Section 3 Finance Act 2007' (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


2006

J Freedman, 'Why Taxing the Micro-business is not simple - A Cautionary Tale from the 'Old World' (2006) 2 Journal of the Australasian Tax Teachers Association 58

2005

J Freedman, 'Converging Tracks? Recent Developments in Canadian and UK Approaches to Tax Avoidance' (2005) 53 Canadian Tax Journal 1038 [...]

Analysis of the Canadian and UK courts' approaches to general principles of tax avoidance


ISBN: 0008-5111

2004

J Freedman, 'Accounting Standards: A Panacea?' (2004) 38278 The Tax Journal 9 [...]

Draws 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.


J Freedman, 'Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle' [2004] British Tax Review 332

E J F Simpson, 'The Ramsay Principle: a Curious Incident of Judicial Reticence?' [2004] British Tax Review 358 [...]

An examination of the constitutional constraints upon the judiciary in the development of tax law; and an argument (i) that they have been misunderstood, and (ii) that, if properly understood, a legislated GAAR (general anti-avoidance rule) would be unnecesary.


ISBN: 0007-1870

2003

J Freedman, 'One Size Fits All - Small Business and Competitive Legal Forms' (2003) Vol 3 part I The Journal of Corporate Law Studies 123 [...]

Analysis 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: 1473-5970

J Freedman, 'Tax and Corporate Responsibility' (2003) 37774 The Tax Journal [...]

Brief 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: 0954-7274

2002

J Freedman and others, 'The Limited Liability Partnership: Pick and Mix or Mix up?' [2002] 37500 Journal of Business Law 475 [...]

Comment 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: 0021-9460

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

J Freedman, 'Limited Liability Partnerships in the UK - Do They Have A Role For Small Firms?' (2001) 26 Journal of Corporation Law 897 [...]

Contribution to special issue based on international symposium on unincorporated business entities in Tilburg 2001.


ISBN: 0360-795X

J Freedman, 'Personal Service Companies-' [2001] British Tax Review [...]

Current Note


ISBN: 0007-1870

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)

2001

J Freedman, Employed or Self-Employed? Tax Classification and the Changing Labour Market. (The Institute for Fiscal Studies 2001)

Chapters

2015

J Freedman, 'Lord Hoffmann, Tax Law and Principles' in PS Davies and J Pila (eds), The Jurisprudence of Lord Hoffmann (Hart Publishing 2015) (forthcoming)

2014

J Vella, 'Regulatory choice: observations on the recent experience with corrective taxes in the financial sector' in W. G. Ringe and P. M. Huber (eds), Legal Challenges Arising out of the Global Financial Crisis: The Euro, Bail-outs, and Regulation (Hart Publishing 2014)

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)

J Vella, 'Shams, Tax Avoidance and a ‘realistic view of the facts’' in E Simpson and M Stewart (eds), Sham Transactions (OUP 2013)

2012

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

J Vella, J Freedman and G Loomer, 'Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study' in L Oats (ed), A fieldwork guide to taxation (Routledge 2012)

2011

J Vella and J Freedman, 'HMRC’s Management of the U.K. Tax System: The Boundaries of Legitimate Discretion ' in J Freedman, C Evans and R Krever (eds), The Delicate Balance: Revenue Authority Discretions and the Rule of Law (IBFD 2011)

2010

J Freedman, G.Loomer and J.Vella, 'Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A U.K. Case Study' in (The IRS Research Bulletin, Proceedings of the 2009 IRS Research Conference (The Department of the Treasury Internal Revenue Service, Washington DC, 2010 ) 2010)

J Freedman and C.Crawford, 'Small Business Taxation' in J Mirrlees, S Adam, T Besley, R Blundell, S Bond, R Chote, M Gammie, P Johnson, G Myles, J Poterba (eds), Dimensions of Tax Design: The Mirrlees Review ( Oxford University Press for Institute for Fiscal Studies 2010)

J Freedman, 'Tax Risk Management and Corporate Taxpayers - International Tax Administration Developments' in Bakker A and Kloosterhof S. (eds), Tax Risk Management - From Risk to Opportunity (IBFD 2010)

2009

J Freedman, 'Reforming the Business Tax System: Does Size Matter? Fundamental Issues in Small Business Taxation.' in Chris Evans and Richard Krever (eds), Australian Business Tax Reform in Retrospect and Prospect (The Institute of Chartered Accountants in Australia. Thomson Reuters (Professional) Australia Ltd 2009)

2008

J Freedman, 'Epilogue: Establishing the foundations of tax law in UK universities' in Avery Jones, J., Harris,P., Oliver, D. (eds), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley (CUP 2008)

J Freedman, 'Financial and Tax Accounting: Transparency and Truth' in Schon (ed), Tax and Corporate Governance (Springer Science 2008)

J Freedman, 'Is Tax Avoidance Fair?' in C.Wales (ed), Fair Tax: Towards a Modern Tax System (Smith Institute 2008)

J Freedman, G.Loomer and J.Vella, 'Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC' in J.Freedman (ed), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford University Centre for Business Taxation 2008)

J Freedman and G.Macdonald, 'The Tax Base for CCCTB: The Role of Principles' in Lang/Pistone/Schuch/Staringer (ed), Common Consolidated Corporate Tax Base (CCCTB) (Linde 2008)

J Vella, J Freedman and G Loomer, 'Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC' in J. Freedman (ed), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford University Centre for Business Taxation 2008)

2007

J Freedman, 'The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility' in Jane Holder and Colm O'Cinneide (eds), Current Legal Problems 2006 (OUP 2007) [...]

Based on lecture delivered by invitation as part of UCL's Current Legal Problems series.


ISBN: 978-0-19-921211-8

2006

E J F Simpson, 'Making Sense of the Ramsay Principle: a Novel Role for Public Law?' in Jean-Bernard Auby and M. R. Freedland (eds), The Public Law/Private Law Divide: une entente assez cordiale (Hart Publishing 2006)

2005

J Freedman, 'Taxation Research as Legal Research' in Lamb, M, Lymer, A, Freedman, J and James, S (eds), Taxation: An Interdisciplinary Approach to Research (OUP 2005) [...]

Chapter in book co-edited by author wth other members of the Tax Research Network.


J Freedman, 'Treatment of Capital Gains and Losses' in Peter Essers and Arie Rijkers (eds), The Notion of Income from Capital (IBFD 2005) [...]

Book chapter in European Association of Tax Law Professors tax Series Vol 1 published by International Bureau of Fiscal Documentation.


ISBN: 90-76078-81-5

2004

J Freedman, 'Limited Liability Partnerships in the United Kingdom: Do They Have a Role for Small Firms?' in J. McCahery, T. Raaijmakers, E.Vermeulen (eds), The Governance of Close Corporations and Partnerships (OUP 2004) [...]

Reprinted from The Journal of Corporate Law, with postscript.


ISBN: 0-19-926435-X

2003

J Freedman, 'Small Business Taxation: Policy Issues and the UK' in N. Warren (ed), Taxing Small Business: Developing Good Tax Policies (Australian Tax Research Foundation 2003) [...]

Paper from the ATAX SME Tax Symposium, Sydney 2003.


ISBN: 0 949482 79 X

E J F Simpson and B McFarlane, 'Tackling Avoidance' in J Getzler (ed), Rationalizing Property, Equity and Trusts - Essays in Honour of Edward Burn (OUP 2003)

2002

E J F Simpson, 'Part Three: Trusts and Taxation' in Megarry & Burn (eds), Trusts and Trustees: Cases and Materials, 6th edn, (Butterworths Lexis-Nexis 2002) [...]

The chapters describe how trusts are taxed.


ISBN: 0-406-98586-3

Edited books

2011

J Freedman and others (eds), The Delicate Balance - Tax, Discretion and the Rule of Law (International Bureau of Fiscal Documentation 2011)

2008

J Freedman (ed), Beyond Boundaries - Developing Approaches to Tax Avoidance and Tax Risk Management. (Oxford University Centre for Business Taxation 2008)

2005

J Freedman and others (eds), Taxation: An Interdisciplinary Approach to Research (ed. Lamb, Lymer, Freedman and James) (OUP 2005) [...]

Innovative approach to tax research- contributions from academics from many disciplines including JF


ISBN: 0-19-924293-3

Internet Publications
Case Notes

2014

J Freedman and Glen Loutzenhiser, 'Samadian v HMRC: deductibility of travel expenses when working from home' [2014] British Tax Review 248

2012

J Vella, 'Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?' (2012) British Tax Review 252

J Vella and J Freedman, 'Revenue Guidance: The Limits of Discretion and Legitimate Expectations' (2012) 128 Law Quarterly Review 192

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

2014

G Loutzenhiser, 'Panel Chair: Non-financial remuneration and costs associated with working', paper presented at Institute for Fiscal Studies 2014 Residential Conference

G Loutzenhiser, 'Tiley, Tax and Family', paper presented at Society of Legal Scholars 2014 Annual Conference in Nottingham

2013

G Loutzenhiser, 'UK Taxation of Small Business', paper presented at Max Planck Institute for Tax Law and Public Finance conference, Munich

2012

G Loutzenhiser, 'Taxing Small Business', paper presented at University of Oxford / University of Sydney conference, Sydney Australia

2009

G Loutzenhiser, 'Income Shifting and Small Business: Final Thoughts', paper presented at Society of Legal Scholars 2009 Annual Conference in Keele

2007

G Loutzenhiser, 'Income Splitting and Settlements: Further Observations on Jones v Garnett', paper presented at Society of Legal Scholars 2007 Annual Conference in Durham

2006

G Loutzenhiser, 'Secretary to Panel: Tax accounting versus commercial accounting', paper presented at International Fiscal Association 60th Annual Congress, Amsterdam

2005

G Loutzenhiser, 'Income Splitting, Settlements and the Family Business: Recent Developments', paper presented at Society of Legal Scholars 2005 Annual Conference in Strathclyde

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

2014

G Loutzenhiser, 'Beneficial Ownership: Recent Trends' [2014] 5 British Tax Review 676

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

2014

J Freedman and John Vella, 'HMRC's Relationship with Business' (2014)

2011

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

Courses

The course we offer in this field is:

Undergraduate

FHS - Final Year (Phase III)

The degree is awarded on the basis of nine final examinations at the end of the three-year course (or four years in the case of Law with Law Studies in Europe) and (for students who began the course in October 2011 or later) an essay in Jurisprudence written over the summer vacation at the end of the second year. Note: the Jurisprudence exam at the end of the third year is correspondingly shorter. This phase of the Final Honour School includes the first and second term of the final year; the Final Examinations are taken in the third term of the final year.

Taxation Law

Taxation pervades every area of life, including property, family, employment and business affairs. Tax law is well suited to interdisciplinary study, intersecting as it does with economics and politics. It also offers rich opportunities for the study of many areas of law, given that tax factors have frequently influenced development of legal concepts and principles. In turn, tax laws are shaped by concepts of property, commercial, corporate and employment law and approaches to drafting and interpretation of legislation. This course introduces students to selected issues in the law of taxation, chosen to illuminate fundamental concepts and to link to other parts of the undergraduate law course. The focus is on tax law, but the technical issues are examined by focusing on themes and principles and placing the law within its political and economic context, in order to create an understanding of the requirements of a tax system and the difficulties encountered in designing, legislating for and administering such a system.

Students taking this course are required to use a variety of sources, ranging from statute and case law to easily accessible literature from other disciplines, such as economics and accounting of which no prior knowledge is required. All the material is non-mathematical and no computation is required in any part of the course. The approach taken and topics chosen ensure that the course is of interest to a wide range of students.

Those entering the legal profession will find that knowledge of taxation is of value whether they intend to specialise in taxation, for which there are many opportunities, both in the City and in private client work, or as background to practice in other areas. The course will provide a valuable intellectual framework for the tax element in the professional legal training courses. Students interested in careers outside the legal profession will also find that the tax course provides a thorough grounding in a topic of central importance to business, politics and government.

The course examines the objectives and functions of a "good" tax system and how these affect what society chooses to tax. The focus of the course is on direct taxes - income tax, capital gains tax and inheritance tax in relation to individuals and businesses and the application of these taxes to private trusts The issue of tax avoidance is of central concern in most tax systems. The course examines the way in which our tax system has lent itself to ingenious tax avoidance (or tax planning?) schemes and the attempts of the judges and the legislature to combat these activities.

The course is taught by lectures and co-ordinated classes commencing in Michaelmas and continuing to 4th week in Hilary. These lectures and classes are key elements of the teaching. The five tutorials are also spread through Michaelmas and Hilary.


People

Taxation teaching is organized by a Subject Group convened by:

Judith Freedman: Pinsent Masons Professor of Taxation Law

in conjunction with:

Glen Loutzenhiser: Associate Professor of Tax Law
Edwin Simpson: Associate Professor of Law
Roger Smith: Associate Professor of Law
John Vella: Associate Professor and Senior Research Fellow
Anzhela Yevgenyeva: Research Fellow

Also working in this field, but not involved in its teaching programme:

Doreen McBarnet: Professor of Socio-Legal Studies

Graduate students working in this field:

Stephen Daly: DPhil Law student
Dimitrios Kyriazis: DPhil Law student
Daisy Ogembo: DPhil Law student


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