Judith Freedman

Selected recent publications

Please click on title for full text where available

"A GANTIP. Was it really such a bad idea? ". The Tax Journal (Monday, 13 April, 2009)

"Reforming the Business Tax System: Does Size Matter? Fundamental Issues in Small Business Taxation." In C.Evans and R.Krever ( eds) Australian Business Tax Reform in Retrospect and Prospect ( The Institute of Chartered Accountants in Australia/ Thomson Reuters (Professional) Australia, 2009)

With Geoffrey Loomer and John Vella, "Corporate Tax Risk and Tax Avoidance: New Approaches" British Tax Review (2009): 74-116

With Professor Michael Devereux, The system must change . The Guardian (Monday, 9 February, 2009)

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

With Professor Michael Devereux, "Enterprise investment scheme and venture capital schemes—sections 31 and 32 and Schedule 11" British Tax Review (2008): 428 -431

With Geoffrey Loomer and John 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)

Financial and Tax Accounting: Transparency and 'Truth' .Schon (ed) Tax and Corporate Governance (Springer Science 2008)

With Graeme Macdonald in Lang/Pistone/Schuch/Staringer (ed), Common Consolidated Corporate Tax Base (CCCTB) (Linde 2008). See also OUCBT Working Paper 'The Tax Base for CCCTB: The Role of Principles'

With Claire Crawford: “Small Business Taxation”, in J Mirrlees, S Adam, T Besley, R Blundell, S Bond, R Chote, M Gammie, P Johnson, G Myles and J Poterba (eds), Dimensions of Tax Design: The Mirrlees Review (2009) forthcoming: Oxford University Press for Institute for Fiscal Studies. See also working paper : Small Business Taxation. A special study of the structural issues surrounding the taxation of business profits of owner managed firms. 

Small Business Tax - Where do we go from here? Tax Adviser (2008)

"Epilogue: Establishing the foundations of tax law in UK universities." Avery Jones, J., Harris,P., Oliver, D. (eds), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley (CUP 2008). See also Working Paper upon which this was based 'Epilogue: Establishing the foundations of tax law in UK universities'

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

 

With Claire Crawford: Small Companies Again - Section 3, British Tax Review (2007): 436-443

The ICAEW Tax Faculty Hardman Memorial Lecture - Small Business Taxation - The Indefinable in Pursuit of the Unachievable ?

(November 2006, updated to March 2007)

'Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament' (2007) 123 LQR 53-90 . Available on Westlaw.

'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)

'Why Taxing the Micro-business is Not Simple - A Cautionary Tale from the 'Old World'' Journal of the Australasian Tax Teachers Association (2006) Vol.2 No.1: 58-77

'Tax Research and Practicalities' The Tax Journal, 28 November 2005.

'The Future of GAAR' (panel discussion with B. Arnold, A. Meghji, M. Meredith and Hon. M. Rothstein), 2005 Conference Report (Report of Proceedings of the Fifty-Seventh Tax Conference, Canadian Tax Foundation, 25-27 September 2005) 4:1-16.

"Treatment of Capital Gains and Losses" in Peter Essers and Arie Rijkers (eds), "The Notion of Income from Capital" (IBFD 2005)

'Converging Tracks? Recent Developments in Canadian and UK Approaches to Tax Avoidance' Canadian Tax Journal 53 (2005) No.4: 1038-1046.

'Accounting Standards: A Panacea?', The Tax Journal, 18 October 2004: 9-10.

'Taxation: An Interdisciplinary Approach to Research' (eds. M. Lamb, A. Lymer, J. Freedman and S. James) OUP 2004: 275 pages

'Treatment of capital gains and losses' in Peter Essers and Arie Rijkers (eds), The Notion of Income from Capital (IBFD 2005)

Limited Liability Partnerships in the United Kingdom : Do They Have a Role for Small Firms? in 'The Governance of Close Corporations and Partnerships' (eds. J. McCahery, T. Raaijmakers, E.Vermeulen) OUP 2004. (Reprint of Journal of Corporation Law, 26, 2001: 897-916.)

J. Freedman and V. Finch, 'The Limited Liability Partnership: Pick and Mix or Mix-Up?' Journal of Business Law, Sept. 2002: 475-512. Available on Westlaw.

J. Freedman , 'Limited Liability Partnerships in the UK - Do they have a Role for Small Firms?' Journal of Corporation Law, 26, 2001: 897-916.

'Aligning Taxable Profits and Accounting profits: Accounting standards, legislators and judges', eJournal of Tax Research (2004): 71-99

'Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle', British Tax Review (2004): 331-356

''One Size Fits All' - Small Business and Competitive Legal Forms', The Journal of Corporate Law Studies (2003) Vol 3 issue I :123-148

Small Business Taxation: Policy Issues and the UK in Taxing Small Business: Developing Good Tax Policies (ed. N. Warren , Conference Series 23, Australian Tax Foundation, 2003: 13-43).

'Tax and Corporate Responsibility', The Tax Journal , 2 June 2003 .

 

'Employed or Self-Employed? Tax Classification of Workers and the Changing Labour Market'. TLRC Discussion paper no. 1, The Institute for Fiscal Studies, 2001: i-ix, 144.

'Personal Service Companies - "the wrong kind of enterprise" ' British Tax Review , (2001): 1-9.

J. Freedman and E. Chamberlain, 'Horizontal Equity and the Taxation of Employed and Self-Employed Workers' Fiscal Studies Vol 18, 1, February 1997.

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Link to University biography