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	text:  larger  smaller		Judith Freedman KPMG Professor of Taxation Law +  Judith Freedman is KPMG Professor of Taxation Law and a Fellow of Worcester College. 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, but she has a continuing interest in related areas of corporate law, corporate governance, corporate social responsibility, the interaction between law and accounting and small businesses. 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 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 is currently a member of HM Revenue & Customs Panel of International Academic Expertise on Business Tax. She has held the Anton Philips Visiting Chair at the University of Tilburg and is currently an Adjunct Senior Research Fellow at the Taxation Law and Policy Research Institute of Monash University. She is joint editor of the British Tax Review and is on the editorial boards of the Modern Law Review, the eJournal of Tax Research, The Canadian Tax Journal and Fiscal Studies. She is a member of the Council and the Executive of the Institute for Fiscal Studies, a member of the Tax Law Review Committee, and was one of the few lawyers contributing to the Mirrlees report 'Reforming the Tax System for the 21st Century. Further information about tax at Oxford can be found on the tax pages of the Faculty of Law website. Subject groups : Taxation : Law and Finance All | Recent | Selected Publications    sorted by selection | sort by year 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 (Forthcoming: Oxford University Press for Institute for Fiscal Studies 2009) URL: http://www.ifs.org.uk/mirrleesreview/press_docs/small_businesses.pdf J Freedman, G Loomer and J Vella, 'Corporate Tax Risk and Tax Avoidance: New Approaches' (2009) British Tax Review 74-116 URL: http://denning.law.ox.ac.uk/tax/documents/Fr.Lo.Ve.25.03.09.pdf Abstract: 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. 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) URL: http://denning.law.ox.ac.uk/tax/documents/Ref.Bus.Tax.03.09.09.pdf ISBN: 978-0-455-22692-7 J Freedman, 'A GANTIP. Was it really such a bad idea?' (2009) The Tax Journal URL: http://denning.law.ox.ac.uk/tax/documents/BeyondBoundaries.pdf J Freedman, Financial and Tax Accounting: Transparency and Truth in Schon (ed), Tax and Corporate Governance (Springer Science 2008) URL: http://denning.law.ox.ac.uk/tax/documents/SSRN.Transp..pdf 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) URL: http://denning.law.ox.ac.uk/tax/documents/WP0807_001.pdf J Freedman, 'Small Business Tax- Where do we go from here?' (2008) Tax Adviser URL: http://denning.law.ox.ac.uk/tax/documents/taxadviserfinal.pdf 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, Is Tax Avoidance 'Fair'? in C.Wales (ed), Fair Tax: Towards a Modern Tax System (Smith Institute 2008) URL: http://www.smith-institute.org.uk/publications/fair-tax.htm 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) URL: http://denning.law.ox.ac.uk/tax/documents/Movingbeyondavoidance.pdf J Freedman, 'Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament' (2007) 123(Jan) Law Quarterly Review 53-90 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) Abstract: Based on lecture delivered by invitation as part of UCL's Current Legal Problems series. ISBN: 978-0-19-921211-8 J Freedman, The ICAEW Tax Faculty Hardman Memorial Lecture Small Business Taxation - the Indefinable in Pursuit of the Unachievable? ( 2007) URL: http://www.icaew.com/index.cfm/route/146986/icaew_ga/doc J Freedman and C. Crawford, 'Small Companies Again - Section 3 Finance Act 2007' (2007) URL: http://denning.law.ox.ac.uk/tax/documents/Crawfordandfreedman.pdf J Freedman, 'Why Taxing the Micro-business is not simple - A Cautionary Tale from the 'Old World' (2006) 2(1) Journal of the Australasian Tax Teachers Association 58-77 URL: http://www.austlii.edu.au/au/journals/JATTA/2006/5.html ISBN: 1832-911X J Freedman, 'Converging Tracks? Recent Developments in Canadian and UK Approaches to Tax Avoidance' (2005) 2005 53 53 Canadian Tax Journal (2005) 1038-1046 URL: http://denning.law.ox.ac.uk/tax/documents/convergingtracks.pdf Abstract: Analysis of the Canadian and UK courts' approaches to general principles of tax avoidance ISBN: 0008-5111 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) Abstract: Chapter in book co-edited by author wth other members of the Tax Research Network. J Freedman and others (eds), Taxation: An Interdisciplinary Approach to Research (ed. Lamb, Lymer, Freedman and James) (OUP, 2005 2005) URL: http://www.oup.co.uk/isbn/0-19-924293-3 Abstract: Innovative approach to tax research- contributions from academics from many disciplines including JF ISBN: 0-19-924293-3 J Freedman, 'Treatment of capital gains and losses' in Peter Essers and Arie Rijkers (eds), The Notion of Income from Capital (IBFD 2005) Abstract: 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 J Freedman, Treatment of Capital Gains and Losses in Peter Essers and Arie Rijkers (eds), The Notion of Income from Capital (IBFD 2005) URL: http://denning.law.ox.ac.uk/tax/documents/EATLPbookdraftcapitalincome.pdf J Freedman, 'Accounting Standards: A Panacea?' (2004) 38278 The Tax Journal 9-10 URL: http://denning.law.ox.ac.uk/tax/documents/judith%20freedman_in%20my%20opinion.pdf Abstract: 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, 'Aligning Taxable Profits and Accounting profits: Accounting standards, legislators and judges' (2004) eJournal of Tax Research (e-pub) Abstract: 2004(1) 71-99 ISBN: 1448-2398 J Freedman, 'Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle' (2004) 2004 (4) British Tax Review 332-357 URL: http://denning.law.ox.ac.uk/tax/documents/BTR_version_inaugural_lecture.pdf ISBN: 0007-1870 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) Abstract: Reprinted from The Journal of Corporate Law, with postscript. ISBN: 0-19-926435-X J Freedman, 'One Size Fits All - Small Business and Competitive Legal Forms' (2003) (2003) Vol 3 part I The Journal of Corporate Law Studies 123-148 Abstract: 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, Small Business Taxation: Policy Issues and the UK in N. Warren (ed), Taxing Small Business: Developing Good Tax Policies (Australian Tax Research Foundation 2003) URL: http://denning.law.ox.ac.uk/tax/documents/SmallBusinessTaxation.pdf Abstract: Paper from the ATAX SME Tax Symposium, Sydney 2003. ISBN: 0 949482 79 X J Freedman, 'Tax and Corporate Responsibility' (2003) 37774 The Tax Journal URL: http://denning.law.ox.ac.uk/tax/documents/Tax.Journal.02.06.03.doc Abstract: 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 J Freedman and others, 'The Limited Liability Partnership: Pick and Mix or Mix up?' (2002) 37500 Journal of Business Law 475-512 Abstract: 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 J Freedman and C. Crawford, Small Business Taxation. A special study of the structural issues surrounding the taxation of business profits of owner managed firms. in Mirrlees Review (The Institute for Fiscal Studies/Oxford University Press 2008) URL: http://www.ifs.org.uk/mirrleesreview/press_docs/small_businesses.pdf J Freedman, Employed or Self-Employed? Tax Classification and the Changing Labour Market. (The Institute for Fiscal Studies 2001) URL: http://www.ifs.org.uk/comms/dp1.pdf ISBN: 1-873357-98-2 Correspondence address: Worcester College, Walton Street, Oxford OX1 2HB, UK Link to personal web site Link to Worcester College Link to University email/phone directory in new window