Professor Glen Loutzenhiser

Tutorial Fellow in Law

Subject:Law

Department: Academic - Fellows & Lecturers

Glen’s principal teaching and research interests are in taxation law and European law. He teaches on the Oxford law faculty’s undergraduate Taxation Law course and on the two graduate tax law courses: Corporate and Business Taxation and Personal Taxation. He is also a Tutor in the Law of the European Union at St Hugh’s.

Glen originally trained as a Chartered Accountant in Canada with Deloittes and after qualifying as a CA worked briefly as an accounting manager for a medium-sized construction company before deciding to embark on a new career. He returned to university, obtained his law degree from the University of Toronto in 1999 and qualified as a barrister and solicitor in Ontario in 2001.

After working in the tax department of a large Toronto law firm as an articling student and then a lawyer, Glen took a leave of absence in 2003 to pursue an LLM at Wolfson College, Cambridge. What was originally meant to be an eight month break from the practice of law led to a new career in academia. After completing his LLM he came to Oxford in 2004. Glen spent four years as a career development fellow at Christ Church and began work on his doctorate. In 2008 he took up the new university lectureship in tax law, moving across town to St Hugh’s. He completed his DPhil in 2009 on the subject of income-splitting in family businesses.

Principal publications

  • Assistant Editor – Tiley’s Revenue Law (6th ed. Hart Publishing, 2008).
  • ‘Income Splitting and Settlements: Further Observations on Jones v Garnett’ [2007] British Tax Review 693.
  • ‘Integrating Income Tax and National Insurance: An Interim Report’ with Stuart Adam, Institute for Fiscal Studies Working Paper WP21/07 (December 2007).
  • Jones v Garnett: Court of Appeal puts HMRC on ice’’ [2006] BTR 140.
  • Jones v Garnett: High Court gives taxpayer the cold shoulder’’ [2005] BTR 401.
  • ‘Tax Policy and Global Warming,’ paper and presentation with David Duff to the Fourth Global Environmental Tax Conference, Sydney, Australia, June 2003.
  • ‘Tax Implications of Hiring and Firing Employees,’ paper and presentation to the Ontario Bar Association Continuing Legal Education Conference, January 2003.
  • ‘Prescribed Share Concerns When Employee Stock Options Are Exercised During a Takeover Bid,’ (2002) Taxation of Executive Compensation and Retirement, vol. 13, no 9, 131.
  • ‘New Federal Legislation Enhances Employee Stock Option Benefits,’ (2001) Taxation of Executive Compensation and Retirement, vol. 12, no. 9, 423.
  • ‘Holding Revenue Canada to its Word: Estoppel in Tax Law,’ (1999) University of Toronto Faculty of Law Review, vol. 57, no. 2, 127.
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