MSc in Taxation - University of Oxford
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MSC IN TAXATION 1 MSc in Taxation
2 MSC IN TAXATION 3
Welcome to the
Programme
Oxford MSc in Taxation
The Oxford MSc in Taxation is a two-year part-time • The MSc in Taxation is open to both lawyers
and non-lawyers, and can be tailored to meet
• A 12,000 word dissertation in lieu of two
elective courses is also available.*
postgraduate degree offered by the Oxford University different interests. The degree is ideal for
practitioners in law and accounting firms who • Teaching is mainly in lectures and interactive
Faculty of Law, and is taught in association with the wish to get a deeper understanding of taxation.
It is also a great way to keep in touch during
classes, and is structured to enable students
to fit their studies around work and other
Oxford University Centre for Business Taxation based at career breaks. commitments. Attendance at all courses is
mandatory; this is not a distance learning degree.
Saïd Business School. Both the Law Faculty and the Centre • Students take nine courses over two years -
three compulsory core courses and six elective • A virtual learning environment provides
for Business Taxation are leaders in their field. courses. The norm is for students to take five
courses in Year 1.
students with access to course materials
and research resources, and enables them to
remain in contact with teachers and students
– Core courses are taught in three one-week during periods away from Oxford.
residential periods held in Oxford . The three
The Faculty of Law has a long, distinguished The MSc in Taxation has been designed to appeal compulsory core courses are: The Chartered Institute of Taxation (CIOT) has
history and is one of the pre-eminent law faculties to a range of students from a variety of disciplinary recognised the University of Oxford MSc in
in the world. The Centre for Business Taxation is a backgrounds. The degree aims to accommodate – Tax Principles and Policy, assessed by Taxation as a qualification which gives an
unique interdisciplinary tax research institute which both those who are engaged in full-time careers way of an exam in Oxford entitlement to Confirmation of Eligibility to register
produces cutting edge research in economics and and those who are taking a break but have – Principles of International Taxation, as a student for the CTA exams. For further details
law and is heavily engaged in tax policy debates and other duties and responsibilities. Teaching is assessed by way of two 3,000 word of the CTA exams please see www.tax.org.uk.
tax policy-making both in the UK and internationally. undertaken in intensive periods, primarily during assignments
It serves as a meeting point for the world’s foremost three residential weeks and at weekends, or in – Tax Research Round Table, assessed by *In cases meeting the criteria specified by the CIOT, students electing to
write an extended dissertation may be able to submit that dissertation
legal, economic and accounting researchers. other short blocks of time. Care has been taken way of a 6,000 word essay separately, once they have completed their degree, for a CTA Direct
Fellowship. Interested applicants are encouraged to contact the Education
in designing the degree to ensure that, despite its Team at CIOT on 020 7340 0550 or education@ciot.org.uk
part-time nature, students still enjoy the unique – Electives are taught in Oxford as intensives,
Oxford experience, including Oxford teaching usually over two weekends or in other
methods, small class sizes, college membership short blocks of time. Typically electives
and interaction with Oxford faculty and students. are assessed by way of two 3,000 word
assignments.
“It is excellent that the Oxford MSc in Taxation
is a degree involving lawyers, economists and
accountants. It will be a valuable new source of
learning and development for people at the Treasury
who want to build a career around tax. The
interdisciplinary nature and flexibility of studying
part-time are particularly attractive features.”
Mike Williams, Director Business and International Tax, HM Treasury
4 MSC IN TAXATION 5
Why Study the Part-Time
Electives
MSc in Taxation?
The list of electives on offer varies from year to year. Electives offered in past years have included:
Although most students have jobs already, some are
•
•
Comparative Corporate Tax
Comparative Tax Systems
•
•
Tax and Human Rights
Tax Treaties
looking for new opportunities and have been able to access
•
•
Current Issues in Taxation
Ethical Issues in Tax Practice
•
•
Taxation of Corporate Finance
Taxation of Global Wealth
the services of the Oxford Careers Office, as well as other
•
•
EU Tax Law
Tax Advocacy Master Class
•
•
Transfer Pricing
UK Corporate Tax
specific tax opportunities.
• Tax and Accounting • US International Tax
• Tax and Public Policy • Value Added Tax
Students have obtained offers of training contracts “The course is superb - fascinating, engaging but
“I welcome the introduction of the Oxford MSc in Taxation. By providing and internships with the International Tax Co- highly demanding. The standard of teaching is
operation Unit United Nations Department of outstanding and the syllabus gets you to look at
students with access to national and international expertise across a range Economic and Social Affairs, the Organisation tax from so many different dimensions. I have a
of topics and disciplinary perspectives, it has the potential to strengthen for Economic Co-operation and Quinn Emanuel
Uruqart & Sullivan LLP amongst others.
busy full-time job and two teenage daughters. It
seems completely possible to fit in the work - but
academic debate in an area of increasing significance for all countries in both the workload should not be underestimated: it is a
“My desire to pursue this intellectually stimulating BIG commitment and something that becomes a
a domestic and global context.” course at Oxford derives from the idea of tax major part of your life. You can’t afford to fall behind
constantly evolving, adapting in accordance to a because of the pace - but if you make the course
Edward Troup, formerly Executive Chair and Permanent Secretary, HMRC
country’s needs. The appealing curriculum offered a real personal priority it seems achievable. Only
by Oxford provides a rigorous foundation in all time will tell when I get my marks…”
core areas of taxation whilst allowing flexibility for 2016-18 MSc Taxation Student
further specialisation.”
2016-18 MSc Taxation Student
“I started the programme when I was 8 months
pregnant with our second child and took my first
exam in between helping my husband take care
of our two children (2 months and 2.5 years old)
who were staying at a nearby hotel in Oxford. My
philosophy and my secret to life is very simple, if
you want to accomplish everything you plan to,
you have to do things in parallel. This is especially
important for me as a working mother who wants to
balance family and a successful professional career.
This part-time programme is ideal for acquiring new
knowledge whilst taking a maternity break from
full-time work. I hope the knowledge I gain over the
course of the programme and networking will help
me boost my career even further.”
2016-18 MSc Taxation Student
6 MSC IN TAXATION 7
At a Glance Programme Directors
Michael Devereux Judith Freedman
3 6
Michael Devereux is Director Judith Freedman is Pinsent
of the Oxford University Masons Professor of Taxation
Start Date Centre for Business Taxation,
Professor of Business Taxation
Law, Oxford University Faculty
of Law, a Fellow of Worcester
September
and Professorial Fellow at College and Director of Legal
Application
Oriel College, Oxford. He Research at the Oxford
is Research Director of the University Centre for Business
Number of
core courses
Number of
electives to be
Deadlines European Tax Policy Forum, and Research Fellow
of the Centre for Economic Policy Research
Taxation. Judith worked at Freshfields and then the
LSE before moving to Oxford. She is a member
Mid January and Mid March*
chosen and CESifo. He is Honorary President of the of the Tax Law Review Committee of the IFS,
International Institute for Public Finance and contributed to the Mirrlees Review of Taxation,
Honorary Fellow of the Chartered Institute of and has been on several government committees
Taxation. In 2014 he was a member of the including the Aaronson GAAR Study Panel. Judith
European Commission High Level Expert Group is joint editor of the British Tax Review and on the
Timeline on Taxation of the Digital Economy; in 2018 he
was the visiting Richard Musgrave Professor at
editorial boards of several other journals. She was
awarded a CBE for tax research and an honorary
CESifo in Munich, and will give the Klaus Vogel fellowship of the CIOT and was elected as a British
Lecture at the Vienna University of Economics and Academy Fellow in 2016.
Business and a keynote speech at the National Tax
September January of September Year 2:
Association conference in New Orleans. Previously John Vella
Year 1: Year 1: Year 2: Finish
Michael was chair of the Economics departments John Vella is Associate
First Second Third
Electives Electives Electives in both Keele and Warwick Universities. Professor of Tax Law, Oxford
residential residential residential
University Faculty of Law
core course core course core course
Glen Loutzenhiser and a Fellow of Harris
Glen Loutzenhiser BComm Manchester College, Oxford.
(Sask), LLB (Toronto), LLM John studied law at the
(Cantab), MA (Oxon), DPhil University of Malta (BA and
(Oxon) is Associate Professor LLD) and the University of Cambridge (LLM and
of Tax Law, Oxford University PhD). His recent research has focused on the
Faculty of Law and Tutorial taxation of multinationals, financial sector taxation,
86%
Fellow in Law at St Hugh’s and tax compliance and administration. He has
25-30 College, Oxford. Glen previously worked as a
solicitor and an accountant in Canada. He is an
given evidence on these issues both before UK
Parliamentary Committees and Committees of the
assistant editor of the British Tax Review, and has European Parliament.
been a visiting lecturer at the University of Auckland
and a visiting research fellow at the University of
Students Sydney. Glen is the sole author of the leading UK
Places on the 19 nationalities coming from Average age 33 textbook on tax law – Tiley’s Revenue Law.
programme work Age range 21-56
*It is possible that applications will be considered after the two deadlines if places remain, but experience suggests that most, if not all places will be allocated
following the March deadline; therefore early application is advised.8 MSC IN TAXATION 9
Other Teachers Scholarships and Prizes
There are a small number of scholarships available • Gray’s Inn Tax Chambers prize in Tax Principles
Philip Baker OBE Visiting teachers participating in the teaching specifically for MSc in Taxation students: and Policy
Philip Baker OBE, is a QC at in 2016-2019 include the following members of • Centre for Business Taxation prize in Principles
Field Court Tax Chambers and the Oxford Faculty and leading academics and • James Bullock Scholarship of International Taxation
a Visiting Professor at Oxford practitioners: • Field Court Tax Chambers Scholarship • Field Court Tax Chambers prize in Tax Treaties
University. Philip specialises in • Deloitte Prize in VAT
international tax issues and has • Professor Jennifer Blouin, University of For more information, visit: www.law.ox.ac.uk/ • All other prizes are funded by the Faculty of Law.
appeared in cases in tribunals, Pennsylvania admissions/graduate-scholarships-listing
the House of Lords, Privy • Dr Richard Collier, Associate Fellow at Saïd We are very grateful to Quin Emanuel Urguhart &
Council, and the European Court of Justice. Before Business School In addition, prizes are available for the best Sullivan, LLP for contributing towards the end of
moving into practice, Philip taught law at the SOAS, • Professor Rita de la Feria, University of Leeds performance in each course and elective. The year event in 2018.
and was a Visiting Professorial Fellow at QMUL. • Professor David Duff, University of following prizes are funded by external donors:
He is the author of leading international tax books, British Columbia If you would like to become a sponsor or a donor
editor of the International Tax Law Reports and joint • Professor Joachim Englisch, University of Munster • At the end of the 2nd year, the Tax Executives please email judith.freedman@law.ox.ac.uk for
editor of the British Tax Review, and a member of • Professor Chris Evans, University of Institute prize for best overall performance in more information
OECD and IFA Committees. New South Wales the MSc in Taxation is awarded
• Malcom Gammie QC, One Essex Court
Anzhela Cédelle • Dr Irem Guceri, Research Fellow at the Oxford
Anzhela Cédelle is a Senior University Centre for Business Taxation
Research Fellow at the • Professor Peter Harris, University of Cambridge
Oxford University Centre for • Dr Martin Hearson, London School of
Business and a Counsellor at Economics and Political Science
the Organisation for Economic • Professor Andy Lymer, Birmingham
Co-operation and Development Business School
(OECD). Her research and
teaching focuses on tax and EU laws, and she
is particularly interested in the intersection of
•
•
•
Jonathan Peacock QC, 11 New Square
Philip Ridgway, Barrister, Temple Tax Chambers
Michael Ridsdale, Tax Partner, Wedlake Bell LLP
Governance
domestic, EU and international tax regulation. • Tom Scott, Deputy Judge of the Upper Tax
Tribunal and Visiting Lecturer, Oxford Law Faculty
Emma Chamberlain • Stephen Shay, Senior Lecturer on Law, Harvard
Emma Chamberlain OBE Law School
barrister specialises in taxation • Edwin Simpson, Barclays Bank Lecturer in
and trust advice for private Taxation, Law Faculty
clients and charities. She is a • Jeff VanderWolk, OECD Centre for Tax Policy David Salter, Emeritus Reader, School of Law, Liesl Fichardt, Partner,
member of the GAAR Advisory and Administration University of Warwick Quinn Emanuel Urquhart & Sullivan LLP
Panel and recently appointed to • Professor Richard Vann, University of Sydney
the Consultative Committee on • Dr Adam Zalasinski, European Commission Richard Collier, Associate Fellow at Saïd Business Janine Juggins, Executive Vice President of Global
IHT by the Office for Tax Simplification. Co-author of School, formerly a Tax Partner at PwC Tax, Unilever
“Trust Taxation and Estate Planning”, Sweet & Maxwell
Co-editor of “Dymond’s Capital Taxes”. Various Bill Dodwell, Tax writer and policy adviser at the
secondments to HM Treasury and HMRC including Office of Tax Simplification, formerly Head of Tax
advising on foreign doms, trusts, IHT and residential Policy at Deloitte
property. Co-author of chapter in IFS Mirrlees Report
on Taxation of Wealth and Wealth Transfers.10 MSC IN TAXATION 11
Application Requirements
To be considered for admission, candidates will professional body plus at least two years Oxford University Faculty of Law Oxford University Centre for Business Taxation
normally need at least a high upper second class professional tax experience working in tax and The Faculty of Law is home to a unique The Centre for Business Taxation is an independent
degree (or equivalent qualification from a non-UK other evidence of academic capacity (e.g. having combination of common law learning and research centre founded in 2005 and based at Säid
university). written articles or a book). comparative and international jurisprudence. Business School which aims to promote effective
Oxford holds a leading position in connecting policies for the taxation of business.
This degree should either be in: For further information about the degree including teaching and scholarship, common law and civil
• Law, Economics or Accounting; or full application requirements and procedure, courses law, theory and practice. With the largest faculty The Centre undertakes and publishes
• If in another subject, candidates should have on offer, course timetable, important dates and fees: of law in the United Kingdom, Oxford is at the multidisciplinary research into the aims, practice
a suitable professional qualification and/or forefront of innovation, and is a meeting place for and consequences of taxes which affect business.
experience, or other evidence of an interest in Visit: www.law.ox.ac.uk/msctax ideas and for gifted teachers and students from Although it engages in debate on specific policy
taxation around the world. In the 21st century we are issues, the main focus of the Centre’s research
For further information on the admissions process making new contributions to understanding, and to is on long-term, fundamental issues in business
Applicants who cannot satisfy the high 2:1 degree and to apply: the education of lawyers at the highest level. We taxation. Its findings are based on rigorous
requirement may be considered in exceptional are doing so on the foundation of a great heritage – analysis, detailed empirical evidence and in-depth
circumstances where there is alternative evidence Visit: http://www.ox.ac.uk/admissions/graduate/ law has been taught at Oxford since the 1100s. institutional knowledge.
of real academic strength and aptitude for the courses/msc-taxation
degree, such as professional qualifications from the We admit and teach a diverse and outstanding The Centre is staffed by lawyers and economists
Law Society, ICAEW, CIOT or overseas equivalent body of students from all parts of the British and is genuinely interdisciplinary. It serves
Isles and from all over the world. Our graduate as a meeting point for the world’s leading tax
degrees are world-leading and our graduates are academics, many of whom are International
much in demand for their rigour, thoughtfulness, Research Fellows of the Centre and regularly
adaptability, and clarity of thought and expression. visit Oxford for the flagship annual Summer
Symposium, the many academic conferences
Tax Law has been taught at Oxford University since organised throughout the year, and for extended
the 1960s and more recently the focus on tax in research visits.
the Law Faculty has been boosted by the creation
of a specialist tax Chair and University Lectureship For more information on the Centre visit: https://
with generous financial support initially from KPMG www.sbs.ox.ac.uk/faculty-research/tax
and now from law firm Pinsent Masons. There are
now thriving tax courses at both the undergraduate The tax lawyers in the Law Faculty join with the
and graduate level. lawyers and economists in the Centre for Business
Taxation to make one of the foremost centres in
For more information on the Faculty of Law visit: Europe for tax research and teaching. They also
http://www.law.ox.ac.uk participate in academic and policy debates, by
presenting their research at numerous academic
and official conferences, by giving evidence to
parliamentary bodies, through formal and informal
meetings with national revenue and treasury
bodies and transnational institutions and through
the press.12 MSc in Taxation University of Oxford Faculty of Law St Cross Building St Cross Road Oxford, OX1 3UL United Kingdom +44 (0)1865 271490 / 281621 msctax@law.ox.ac.uk www.law.ox.ac.uk/msctax www.twitter.com/oxford_msctax
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