Doctorate Program in Tax law UK

Make an original and significant contribution to knowledge in the fields of Taxation or Business Law under the tutelage of high profile academics.

The School of Taxation and Business Law offers a choice of a 3- or 4-year PhD program. The 4-year Business School Doctoral program is offered full-time and includes an extended coursework program and the opportunity to participate in training for future academic roles. The 3-year PhD may be taken full-time or part-time.

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tax law degree

4-year Program Overview

The aim of the UNSW Business School’s Doctoral Program in Taxation and Business Law is to train you with the skills to identify, analyse and solve problems using original academic research in this field.

Rigorous coursework will be undertaken dealing with a range of research methods, and the theoretical foundations of tax policy or business law policy and regulation. This is followed by full-time research culminating in a doctoral thesis.

You will be involved in research projects from an early stage and enjoy the interdisciplinary engagement with a high-quality cohort of research students across the whole Business School. There will also be exciting opportunities to develop your teaching portfolio.

Ultimately, your PhD thesis will showcase your research skills and contributions your research makes to knowledge by offering original insights into the field.

3-year Program Overview

The PhD requires a minimum of three and a maximum of four years full-time study or can be undertaken part-time. It requires submission of a thesis, usually not exceeding 100,000 words. You will be supervised by experts in your chosen area, who will help you develop insights and your critical research skills in a supportive and stimulating environment. Compulsory courses include research ethics, research methods and data management. Ongoing enrollment requires confirmation of candidature between 9 to 12 months full-time equivalent. Confirmed candidates will then have annual progress reviews.

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Taxation and Business Law: Structure Overview 4-year Doctoral Program

Year 1

The first year of study is designed to provide a rigorous foundation to conduct research in Taxation and Business Law using a range of methodologies, as well as helping to build your communication and presentation skills. 

Common core coursework will cover fundamental qualitative and quantitative research methods, and key research skills such as identifying, framing, presenting, and writing academic contributions.

You will also work as an assistant on faculty research projects and start working on your own research as your skills develop.

Throughout the first year, there will be invaluable ongoing engagement with a cohort of high-achieving research students, as well as integration into the community of scholars in the Business School.

Under the new UNSW3+ academic calendar, introduced in 2019, you will study one of the three common core courses in each trimester as well as additional Taxation and Business Law stream electives.

On successful completion of the first year, you will be awarded a Master of Pre-Doctoral Business Studies and continue into the PhD, Taxation and Business Law stream.

Program typeTerm 1Term 2Term 3
Program CoreCOMM8100COMM8101 or
COMM8102
COMM8103
Stream CoreTABL5805 or
TABL5584 or
TABL5575
TABL5805 or
TABL5584
Research assistance work
TABL5805 or
TABL5584 or
TABL5575
Stream ElectivesElective 1Elective 2Elective 3

Stream Electives

You must also choose three elective courses in the first year from the following list or from other advanced courses as recommended by the School’s Research Committee and approved by the Stream Convenor:

  • TABL5503 – Taxation of Corporations (6 UOC)
  • TABL5504 – Asia Pacific Tax Regimes (6 UOC)
  • TABL5505 – Taxation of Trusts (6 UOC)
  • TABL5506 – Tax Litigation (6 UOC)
  • TABL5507 – Taxation of Corporate Finance (6 UOC)
  • TABL5508 – International Tax: Anti-Avoidance (6 UOC)
  • TABL5510 – Taxation of Superannuation (6 UOC)
  • TABL5515 – Taxation of Capital Gains (6 UOC)
  • TABL5517 – Intellectual Property for Business (6 UOC)
  • TABL5518 – Consolidations and Group Structures (6 UOC)
  • TABL5520 – Principles of Australian International Taxation (6 UOC)
  • TABL5521 – E-Business and the Law (6 UOC)
  • TABL5522 – Goods and Services Tax: Design and Structure (6 UOC)
  • TABL5523 – Principles of Goods and Services Tax Law (6 UOC)
  • TABL5524 – Legal Environment of Asian Business (6 UOC)
  • TABL5525 – Taxation of Employee Remuneration (6 UOC)
  • TABL5526 – Taxation and Investment Regulation in China (6 UOC)
  • TABL5527 – Taxation Strategies in Financial Planning (6 UOC)
  • TABL5528 – International Tax: Design and Structure (6 UOC)
  • TABL5531 – Principles of Revenue Administration (6 UOC)
  • TABL5533 – Competitive Business and Legal Strategies (6 UOC)
  • TABL5537 – Double Tax Agreements (6 UOC)
  • TABL5538 – Tax Planning and Anti Avoidance Provisions (6 UOC)
  • TABL5540 – Self Managed Superannuation Funds Law (6 UOC)
  • TABL5544 – Comparative Tax Systems (6 UOC)
  • TABL5550 – Principles of Tax Transfer Pricing (6 UOC)
  • TABL5551 – Taxation Law (6 UOC)
  • TABL5555 – Taxation of Property Transactions (6 UOC)
  • TABL5557 – Corporate Law, Tax and Strategy (6 UOC)
  • TABL5562 – Business Law in a Global Economy (6 UOC)

Year 2

During the second year, you continue in the Taxation and Business Law stream, identifying your thesis topic with your supervisor and engaging in literature review and research design.

Years 3 – 4

In the last two years in the program, you will primarily conduct full-time research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution to research and practice in these areas.  You will conduct original research to explore ideas and generate new knowledge that contributes to ongoing academic debate in your field.

It will offer new critical thinking and withstand critical analysis from expert researchers in the area, setting you firmly on the path to a potential career in a high quality academic institution anywhere in the world.


Taxation and Business Law: Structure Overview 3-year PhD

This year includes a combination of coursework (with an emphasis on research methods) and formulation of the research question for the doctoral dissertation.

Courses

The following courses are completed in the first year of study.

Study two compulsory core courses TABL5805 Research Methods in Taxation and Business LawTABL5810 Dissertation Proposal

Year 1

At the end of the course students will have developed:

  • a statement of their dissertation topic;
  • a statement of the contribution their topic will make to the subject area;
  • a concise statement of the research objectives;
  • a thorough literature review;
  • a short explanation of the methodology to be used;
  • a research plan setting out the timetable for research and writing; and
  • a draft outline of chapters to be written and of structure of the thesis.

Students must also choose two elective courses in the first year as recommended by the School’s Research Committee and approved by the Stream Convenor:

Years 2–3

In years 2 and 3 you will conduct research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution of new knowledge to your chosen area. You will explore ideas and generate new knowledge, using original research to contribute to ongoing academic debate in your field.

Taxation and Business Law: Structure Overview 4-year Doctoral Program

Year 1

The first year of study is designed to provide a rigorous foundation to conduct research in Taxation and Business Law using a range of methodologies, as well as helping to build your communication and presentation skills. 

Common core coursework will cover fundamental qualitative and quantitative research methods, and key research skills such as identifying, framing, presenting, and writing academic contributions.

You will also work as an assistant on faculty research projects and start working on your own research as your skills develop.

Throughout the first year, there will be invaluable ongoing engagement with a cohort of high-achieving research students, as well as integration into the community of scholars in the Business School.

Under the new UNSW3+ academic calendar, introduced in 2019, you will study one of the three common core courses in each trimester as well as additional Taxation and Business Law stream electives.

On successful completion of the first year, you will be awarded a Master of Pre-Doctoral Business Studies and continue into the PhD, Taxation and Business Law stream.

Program typeTerm 1Term 2Term 3
Program CoreCOMM8100COMM8101 or
COMM8102
COMM8103
Stream CoreTABL5805 or
TABL5584 or
TABL5575
TABL5805 or
TABL5584
Research assistance work
TABL5805 or
TABL5584 or
TABL5575
Stream ElectivesElective 1Elective 2Elective 3

Stream Electives

You must also choose three elective courses in the first year from the following list or from other advanced courses as recommended by the School’s Research Committee and approved by the Stream Convenor:

  • TABL5503 – Taxation of Corporations (6 UOC)
  • TABL5504 – Asia Pacific Tax Regimes (6 UOC)
  • TABL5505 – Taxation of Trusts (6 UOC)
  • TABL5506 – Tax Litigation (6 UOC)
  • TABL5507 – Taxation of Corporate Finance (6 UOC)
  • TABL5508 – International Tax: Anti-Avoidance (6 UOC)
  • TABL5510 – Taxation of Superannuation (6 UOC)
  • TABL5515 – Taxation of Capital Gains (6 UOC)
  • TABL5517 – Intellectual Property for Business (6 UOC)
  • TABL5518 – Consolidations and Group Structures (6 UOC)
  • TABL5520 – Principles of Australian International Taxation (6 UOC)
  • TABL5521 – E-Business and the Law (6 UOC)
  • TABL5522 – Goods and Services Tax: Design and Structure (6 UOC)
  • TABL5523 – Principles of Goods and Services Tax Law (6 UOC)
  • TABL5524 – Legal Environment of Asian Business (6 UOC)
  • TABL5525 – Taxation of Employee Remuneration (6 UOC)
  • TABL5526 – Taxation and Investment Regulation in China (6 UOC)
  • TABL5527 – Taxation Strategies in Financial Planning (6 UOC)
  • TABL5528 – International Tax: Design and Structure (6 UOC)
  • TABL5531 – Principles of Revenue Administration (6 UOC)
  • TABL5533 – Competitive Business and Legal Strategies (6 UOC)
  • TABL5537 – Double Tax Agreements (6 UOC)
  • TABL5538 – Tax Planning and Anti Avoidance Provisions (6 UOC)
  • TABL5540 – Self Managed Superannuation Funds Law (6 UOC)
  • TABL5544 – Comparative Tax Systems (6 UOC)
  • TABL5550 – Principles of Tax Transfer Pricing (6 UOC)
  • TABL5551 – Taxation Law (6 UOC)
  • TABL5555 – Taxation of Property Transactions (6 UOC)
  • TABL5557 – Corporate Law, Tax and Strategy (6 UOC)
  • TABL5562 – Business Law in a Global Economy (6 UOC)

Year 2

During the second year, you continue in the Taxation and Business Law stream, identifying your thesis topic with your supervisor and engaging in literature review and research design.

Years 3 – 4

In the last two years in the program, you will primarily conduct full-time research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution to research and practice in these areas.  You will conduct original research to explore ideas and generate new knowledge that contributes to ongoing academic debate in your field.

It will offer new critical thinking and withstand critical analysis from expert researchers in the area, setting you firmly on the path to a potential career in a high quality academic institution anywhere in the world.


Taxation and Business Law: Structure Overview 3-year PhD

Year 1

This year includes a combination of coursework (with an emphasis on research methods) and formulation of the research question for the doctoral dissertation.

Courses

The following courses are completed in the first year of study.

Study two compulsory core coursesTABL5805 Research Methods in Taxation and Business LawTABL5810 Dissertation Proposal

At the end of the course students will have developed:

  • a statement of their dissertation topic;
  • a statement of the contribution their topic will make to the subject area;
  • a concise statement of the research objectives;
  • a thorough literature review;
  • a short explanation of the methodology to be used;
  • a research plan setting out the timetable for research and writing; and
  • a draft outline of chapters to be written and of structure of the thesis.

Students must also choose two elective courses in the first year as recommended by the School’s Research Committee and approved by the Stream Convenor:

Years 2–3

In years 2 and 3 you will conduct research and work towards completing your doctoral thesis.

Your thesis gives you the chance to address some of the biggest challenges in Taxation and Business Law and make a significant contribution of new knowledge to your chosen area. You will explore ideas and generate new knowledge, using original research to contribute to ongoing academic debate in your field.

llm tax law uk

The Oxford MSc in Taxation is a two-year part-time postgraduate degree offered by the Oxford University Faculty of Law, and is taught in association with the Oxford University Centre for Business Taxation based at Saïd Business School. 

If you wish to study individual electives rather than the full degree, please look under ‘Non-degree students.

Unusual among Masters in Taxation degrees, the MSc in Taxation has been designed by a combination of lawyers and economists. The degree is taught by lawyers and economists from the Faculty of Law and the Centre for Business Taxation, as well as a select group of practising lawyers and other leading academics. This combination ensures that students not only acquire a detailed understanding of technical law, but also the ability to think deeply about the underlying policy considerations. An element of interdisciplinarity runs through the whole degree and, in addition, the in-built flexibility of the course allows students to tailor their studies to their individual preferences.

This flexibility is particularly important because the MSc in Taxation has been designed as a part-time degree to appeal to a range of students from a variety of disciplinary backgrounds. The degree aims to accommodate both those who are engaged in full-time careers and those who are taking a break but have other duties and responsibilities.

These unique features of the MSc in Taxation make it the ideal degree for practitioners in law and accounting firms who wish to move from a technical to a deeper understanding of taxation: insights that will help propel their career forward. This approach also makes this the degree of choice for those working in revenue authorities and treasury departments, as well as for those contemplating an academic career in taxation. Teaching is planned so that the many skills-sets and knowledge bases represented in the class are accommodated and developed to enhance class discussion.

The increased focus on taxation by politicians and the media, as well as the ever-increasing technical demands of the subject and the pace of change at an international level, means that there has never been a more important time to study taxation from a range of perspectives.

Structure

Teaching is undertaken in Oxford in intensive periods, primarily during three residential weeks and at weekends, or in other short blocks of time. Care has been taken in designing the degree to ensure that, despite its part-time nature, students still enjoy the unique Oxford experience, including Oxford teaching methods, small class sizes, college life and interaction with Oxford faculty and students. 

The degree is not designed for distance learning but for people who will attend the courses in Oxford in person.

Key Elements

  • The MSc in Taxation is open to both lawyers and non-lawyers, and can be tailored to meet different interests
  • Students take nine courses over two years – three compulsory core courses and six elective courses. The norm is for students to take five courses in Year 1. With permission they may take four courses in Year 1 and five in Year 2
  • A 12,000 word dissertation in lieu of two elective courses is also available*
  • Teaching is mainly in lectures and interactive classes, and is structured to enable students to fit their studies around work and other commitments
  • A virtual learning environment provides students with access to course materials and research resources, and enables them to remain in contact with teachers and other students during periods away from Oxford
  • Attendance at all core courses and chosen electives is mandatory

*In cases meeting the criteria specified by the CIOT, students electing to write an extended dissertation may be able to submit that dissertation separately, once they have completed their degree, for a CTA Direct Fellowship. Interested applicants are encouraged to contact the Education Team at CIOT on 020 7340 0550 or [email protected] 

Compulsory Core Courses

Core courses are taught in three five-day residential periods held in Oxford, generally in one of the colleges.

CourseTimingAssessment
Tax Principles and PolicySeptember, Year 1Exam
Principles of International TaxationJanuary, Year 1Two 3,000 word assignments
Tax Research Round TableSeptember, Year 2Assessed essay(s)

Elective courses 

Electives are taught in Oxford as intensives, over two weekends or in other short blocks of time, and typically are assessed by way of two 3,000 word assignments.

Admissions

The eligibility criteria and entry requirements can be found on the Admissions website.

Non-degree students

They are planning to offer a limited number of places on the MSc in Taxation elective courses to a select group of non-degree students interested in attending the lectures but not able/willing to pursue the full degree. 

Australian students

They have agreements with the following institutions to accept a small number of their students on the individual electives:

  • Melbourne Law School, the University of Melbourne (students on the Masters of Laws (LLM), Master of Tax or Master in International Tax)
  • The University of Sydney (students on the Master of Laws (LLM) or the Master of Tax (MTax))
  • The University of New South Wales (students on the Master of Taxation (MTax))