Oxford University is one of the foremost centres in Europe for the study of Tax Law and now is undoubtedly one of the most exciting times to study the subject.
Tax Law has been taught at Oxford University since the 1960s, when Professor Ash Wheatcroft first introduced the Personal Tax course onto the BCL. Since then, the course has had many illustrious teachers, including Harvey McGregor, Stephen Cretney, Robert Venables and Adrian Shipwright, as well as numerous students who have gone on to practice in the tax law field. The year 2001-2 saw the introduction of a new graduate tax law option in Corporate and Business Taxation and an undergraduate tax course was introduced in 2004.
The Corporate and Business Taxation option was made possible by the creation of a Chair in Tax Law, generously sponsored by KPMG. Judith Freedman was appointed to this Chair in October 2001 and designed the new option, joining the existing Oxford tax teaching team (John Adams, Peter Clarke, Roger Smith and Edwin Simpson).
The Corporate and Business Taxation option both complements the Personal Tax paper and stands on its own as an option on the BCL and MJur degrees. It starts from a basis in UK corporate and business taxation, but explores tax theory and policy issues common to all jurisdictions as well as some of the international tax issues that arise in a business tax context.
Graduate students may specialise in tax law, taking the two taught courses as well as writing a tax based dissertation if they wish, or they may take any one or two of the tax options in combination with any other topics.
The Oxford Tax Options are designed to be of value to non-tax specialists and specialists alike. Students have successfully combined the tax courses with topics ranging from commercial law to jurisprudence and legal theory, whilst others have focused on tax and gone on to specialise in tax in their subsequent careers. BCL and MJur dissertation topics have ranged from European and international tax law to tax avoidance and the interaction with constitutional law.
The introduction of the undergraduate tax option was aided by the appointment of Glen Loutzenhiser as a Tax Law Career Development Fellow, sponsored by McGrigors, Solicitors, and 21 undergraduates opted to study tax. In October 2008 Glen was appointed as the McGrigors University Lecturer in Tax Law.
In addition, Guest Tax Lectures was inaugurated in 2005. For speakers in 2009-10 see our Events page or Law Faculty Forthcoming Events
In 2005, the multi-disciplinary Oxford University Centre for Business Taxation was established.
Based at the Saïd Business School, the Centre was set up as a result of co-operation between the University of Oxford and the Hundred Group, representing the largest companies in the UK, with the Hundred Group contributing £5million over an initial five year period to support its work.
The Centre provides independent research on fundamental issues in business taxation as well as engaging in debate on specific policy issues. The Law Faculty has played a key role in establishing the Centre and will continue to participate as a partner in this venture.
Judith Freedman was acting co-director of the Centre with Professor Colin Mayer at Saïd during its set up phase, and is now a programme director. The Centre's director is now economist Professor Michael Devereux, one of the world's foremost economic experts in business taxation. Judith and Edwin Simpson are both members of the Steering Committee of the Centre and Judith is also a member of the Advisory Board.
Oxford Law Students taking tax courses may benefit from lectures and events at the Centre and research students may apply for the Centre's scholarships. For more information about the Centre see: Tax Centre
This web site is primarily for the use of current and prospective students but also contains details of tax events in Oxford and various other resources and links and may also be of interest to Oxford alumni now working in the area of taxation. If you would be interested in learning more about Tax Law in Oxford or would like to send us some tax related news please contact:
Professor Judith Freedman
Worcester College
Walton Street
Oxford
OX1 2HB
Email: Judith Freedman
