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UK Tax Law

LSE Academics conduct research on a range of doctrinal aspects of tax law. Dr Michael Blackwell is case notes editor of British Tax Review and has publishes especially on aspects of tax administration and matters relating to tax planning and avoidance. Examples of publications include 'Unreasonably limiting recourse to the courts? R (on the application of Haworth v HMRC)'  85(6) Modern Law Review 1562-1575 and ‘Finance Act Notes: Sections 15--21 and Schedule 2: loan charge’ [2020] (4) British Tax Review 414-427.

LSE academics also publish on a range of policy issues relating to UK taxation. Dr Andy Summers was a Commissioner on the “Wealth Tax Commission”. Dr Michael Blackwell has published extensively on policy matters relating to tax litigation and also tax avoidance, for example 'Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance' British Tax Review (2019) 1 pp.31-55 and Michael Blackwell, The tax tribunals: the next 10 years (Tax Law Review Committee: IFS, 2021).