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Professor Glen Loutzenhiser

Tutorial Fellow in Law

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 BCL/MJur/MLF taught graduate tax law course Business Taxation in a Global Economy. He is a Director and teacher on the part-time MSc in Taxation. He is a Tutorial Fellow in Law at St Hugh’s, and teaches European Law to finalists.

After practising as an accountant and working for a large Toronto law firm, Glen obtained his LLM at Wolfson College, Cambridge. From 2004 Glen spent four years as a Career Development Fellow at Christ Church. In 2008 he took up the new Associate Professorship 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.

Glen is Assistant Editor of the British Tax Review, sole consultant editor of the two Taxation Volumes of Halsbury’s Laws of England and Wales, and author of Tiley’s Revenue Law (Hart Publishing)- a leading UK tax law textbook.

Principal recent publications

‘Valuation under a Wealth Tax’ (2021) Fiscal Studies (with Stephen Daly and Helen Hughson)

‘Liquidity Issues under a Wealth Tax: Solutions for the Asset Rich, Cash Poor’ (2021) Fiscal Studies (with Elizabeth Mann)

‘The United Kingdom’s General Anti-Abuse Rule’ in B Arnold (ed), ’The Canadian General Anti-Avoidance Rule, 30th Anniversary (Canadian Tax Foundation 2021)

‘Philosophical Theorising on Taxation ‘ (2020) 40 Oxford Journal of Legal Studies 905

The Dynamics of Taxation: Essays in Honour of Judith Freedman (Hart Publishing 2020) (co-editor with Rita de la Feria)

‘Geoffrey and Elspeth Howe and The Path Towards Independent Taxation of Husbands and Wives: 1968-1980’ in G Loutzenhiser and R de la Feria (eds), The Dynamics of Taxation: Essays in Honour of Judith Freedman (Hart Publishing 2020)

‘United Kingdom’ in K van Raad (ed), Materials in International, TP and EU Tax Law 2020-21 (International Tax Centre Leiden 2020)

Tiley’s Revenue Law (9th ed. Hart Publishing, 2019).

‘Jones v Garnett’ in J Snape and D de Cogan (eds), Landmark Cases in Revenue Law (Hart Publishing 2019)

‘United Kingdom’ in H Ault, B Arnold and G Cooper (eds), Comparative Income Taxation: A Structural Analysis, 4th edn (Kluwer Law International 2019)

 

Position
Tutorial Fellow in Law
Subject
Law
Department
Academic - Fellows & Lecturers