Taxation

The MSc in Taxation is taught jointly by the Law Faculty and the Centre for Business Taxation based at the Saïd Business School. It is aimed at both lawyers and non-lawyers, and combines intensive engagement with the detail of relevant case law and statute with broader theoretical and inter-disciplinary perspectives.

Graduate destinations

Students will generally pursue careers in taxation law and regulation, accountancy, and economics. The Careers Service provides advice and support for students seeking to pursue careers in a wide range of professions. The Law Faculty has an extensive network of relationships within the legal profession and each year offers a number of talks and events run by law firms and barristers’ chambers.

The MSc in Taxation offers an interdisciplinary approach to the study of taxation which will encompass perspectives drawn from the fields of law, economics and accounting and will provide students with a thorough understanding of policy issues relating to taxation as well as the technical aspects of the subject, and of an understanding of the relationship between the two.

The course is part-time only and undertaken over a period of 24 months. It comprises three compulsory courses - Tax Principles and Policy, Principles of International Taxation, and the Tax Research Round Table course – and six electives, typically three per year. Electives will be selected from a list of options which will include courses such as UK Corporate Tax, EU Tax Law, Value Added Tax, Comparative Tax Systems, Taxation of Corporate Finance, Tax Treaties, and US International Tax.

The compulsory courses are taught in three one-week residential periods held in Oxford. The first, Tax Principles and Policy, takes place at the start of the programme, typically in September of the first year. The second, Principles of International Taxation, takes place later in the first year. The third, the Tax Research Round Table, takes place at the start of the second year of the course.

The electives are taught by intensive weekend sessions or in other three- and/or four-day blocks of time spread throughout both years. All teaching will take place in Oxford and attendance is compulsory. The degree will feature a combination of forms of assessment. Tax Principles and Policy will be assessed by way of an exam in Oxford. Principles of International Taxation will be assessed by way of two 3,000-word assignments. The Tax Research Round Table course will be assessed by way of a 6,000-word essay. Elective courses typically will be assessed by way of two 3,000 word assignments. A 12,000-word dissertation in lieu of two elective courses is also available, with the permission of a programme director.

Pattern of teaching, learning and supervision

All courses will be taught by a combination of lectures and interactive classes. Lectures will introduce students to topics and provide a high-level overview of key questions and insights to be considered. Classes serve as a forum for the discussion of key issues and will consolidate students’ understanding through discussion with the course leaders and their fellow students. Preparation for lectures and classes will be directed by detailed reading lists and students will be expected to undertake substantial independent reading.

There will be opportunities for one-to-one meetings with the course directors but students will also be encouraged to form study groups and to participate in discussion groups both face-to-face, during the residential courses, and remotely, through a virtual learning environment and social media, between the residential sessions.

The compulsory Tax Research Round Table course will also involve lectures, but as the course culminates in an individual exercise, in the form of the 6,000-word extended essay, its learning methods are more research orientated and include a research methods session and a tutorial with a designated supervisor.

Applicants are normally expected to be predicted or have achieved a first-class or strong upper second-class undergraduate degree with honours (or equivalent international qualifications) in law, economics or accounting; or, if in another subject, applicants should have a suitable professional qualification and/or experience, or other evidence of an interest in taxation. 

For applicants with a degree from the USA, the minimum GPA sought is 3.7 out of 4.0.

If you hold non-UK qualifications and wish to check how your qualifications match these requirements, you can contact the National Recognition Information Centre for the United Kingdom (UK NARIC).

No Graduate Record Examination (GRE) or GMAT scores are sought.

Applicants who cannot satisfy the upper second-class degree requirement may be considered in exceptional circumstances where there is alternative evidence of real academic strength and aptitude for the degree, such as professional qualifications from the Law Society, ICAEW, CIOT or overseas equivalent professional body plus at least two years professional tax experience; or at least five years experience working in tax and other evidence of academic capacity (eg having written articles or a book).

• Official transcript(s)
• CV/résumé
• Personal statement: Around 300 words
• Written work: One essay of 2,000 words
• References/letters of recommendation:Three overall, generally academic

ENGLISH LANGUAGE REQUIREMENTS

Higher level

A number of Research Council awards are available each year from the Economic and Social Research Council (ESRC), the Natural Environment Research Council (NERC), and Arts and Humanities Research Council (AHRC).