Taxation


Taxation

Taxation has been taught at LSE since its foundation in 1895. Post-graduate study of tax law at LSE began over forty years ago as part of the University of London LLM, the oldest tax LLM programme in Europe. The Taxation programme in LSE's new LLM continues this tradition, offering a range of courses covering some of the most innovative and academically challenging topics in tax law.

The Law Department is a very active centre for research in taxation, and offers good opportunities for PhD students interested in this field. Click here from more information about PhD research, and the research interests of our staff and postgraduates.

The Department also offers an undergraduate course in Taxation and co-organises a regular series of LSE Taxation Seminars.

 

Taxation for Undergraduates


Our undergraduate (LLB) courses include:-

LL293, Taxation


 

Taxation for Postgraduates


At LLM level we offer the following subject specialisms in Taxation Law: 

Click here for further information about the LLM and Taxation.

 

Opportunities for Research


An important part of our research activity is contributed by our research students. We welcome applications for the MPhil/PhD programme from anyone interested in doing research in taxation. Students come from all over the world. Demand greatly exceeds the number of places available and we have to be very selective. Students for both the MPhil and PhD degrees are required to prepare
a thesis under the direction of a supervisor, as either a full-time or a part-time student. MPhil students whose progress is satisfactory may proceed to the PhD programme. A successful PhD thesis will be an original contribution to learning in its field not exceeding 100,000 words.

In addition to the other opportunities for financial support, LSE students intending to study for a PhD in taxation may apply for the Avery Jones Award by the Harbour Charitable Trust. Further details can be obtained from Ian Roxan at i.roxan@lse.ac.uk   Please note that this scholarship is not administered by LSE. 

In addition, the Chartered Institute of Taxation offers up to five grants per year of up to £3,000 to PhD students studying Taxation at a UK university. The awards are intended to assist with items such as research related travel costs or general living expenses. Students interested should contact Rosalind Baxter, Head of the Institute's Education Department, by e-mail on rbaxter@ciot.org.uk or by telephone on 020 7235 9381 or by post at CIOT, 12 Upper Belgrave Street, London SW1X 8BB. There are two application deadlines each year, 1 April and 1 October. 

We also consider applications for places as Visiting Research Students. This is suitable for those who do not  wish to proceed to a higher degree, but want to pursue their own research with the assistance of a supervisor. It can be useful in particular for teachers wishing to spend a year on research and doctoral students registered at overseas universities.
 

Resources for Research Students


The main resources for research students are the LSE Library, Library of the Institute of Advanced Legal Studies, other University of London college libraries and the University Library. The Department organises series of research seminars open to all research students. In addition, research students in taxation are welcome to attend the Taxation Seminars, and may also arrange to attend other seminars on taxation.


 

Research Home



Taxation :

Faculty


Eduardo Baistrocchi

Dr Ian Roxan

 

Taxation :

Visiting Faculty


Malcolm Gammie
(Visiting Professor)

David Oliver
(Visiting Professor)

 

Taxation :

Research Students


Michael Akpomiemie

Email: M.O.Akpomiemie@lse.ac.uk

Thesis Title: 'Encouraging Investment Through the Tax System'

Supervisors: Dr Ian Roxan and Mr Eduardo Baistrocchi

Research Interests: Taxation, Taxation in Developing Countries


Kazi Rahman

Email: K.M.Rahman@lse.ac.uk

Thesis Title: 'Exploring the socio-legal dynamics of Evasion of Value Added Tax in relation to goods'

Supervisors: Dr Ian Roxan and Professor Julia Black

Education

LLM, McGill University, Montreal, Canada (2005)

LLB, University of Reading, Reading, UK (2003)

Honours and Awards

LSE Research Studentship (2007-11)

Chartered Institute of Taxation PhD Student Grant (2008-11)

Avery Jones Award (2008-11)

Modern Law Review Scholarship (2008-10)

Recent Publications and Conference Papers

Peer Reviewed Journals (Forthcoming)

'K. Rahman, John Avery Jones, Peter Harris, and David Oliver, eds., Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley, Cambridge: Cambridge University Press, 2008, HB, 327 pages' Modern Law Review, 2010

I. Roxan and K. Rahman, 'Mobilx Ltd (in Administration) v HMRC: an example of misguided reasoning in relation to VAT but respectable result', British Tax Review, 2010

Conference Presentations

'Mobilx Ltd (in Administration) v HMRC: cause for concern', PhD Colloquium, TRN Conference, 2010

'Programming a practicable solution to mitigate VAT fraud in relation to goods', Conference Paper, LSE, 2008

'Critique of the Cartesian discourse for mitigating carousel fraud', Conference Paper, Cumberland Lodge, 2008

In Progress

'Taming the Ghoul – an unconventional model to mitigate VAT evasion'

'The shortcomings of the current approaches to bludgeon the Ghoul – a critique of the methods to limit VAT evasion'

Research Experience

Research Assistant to Dr Ian Roxan, Senior Lecturer, LSE (2007-09).
I assisted Dr Roxan with the UK national response to the questionnaire for the 2009 Congress of the European Association of Tax Law Professors (EATLP). My contributions involved critically analysing the interaction of the mutual assistance provisions of over 20 international tax treaties between the UK and EU Member States, and the tax UK legislation.
 

Teaching Experience

Class Instructor, Undergraduate Tax Law, LSE (2008-10)
I was responsible for most of the classes of the LLB Tax Law course. My main objective was to help the students consolidate the information they had been taught in their lectures. I am pleased to say that most of my students were infected by my enthusiasm for tax, and by the end of each academic year we would be have some thrilling debates about taxation and its impact on society, without much instigation on my part.
 

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