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Tax Law

LLM ( 1 year Full-time / 2 years Part-time )

Overview

Applications for 2017 entry are now closed. They will re-open for 2018 entry mid-October.

The School of Tax Law is a centre of excellence in research on and teaching of taxation. The LLM in Tax Law provides a comprehensive programme of study in tax law with a strong international and comparative focus. International taxation has grown in prominence and importance in recent years, and the LLM programme is designed to give students a thorough grounding in both substantive tax rules and tax policy and to equip them for future practice, whether they intend to enter or return to private practice, in-house employment or government service. The School of Tax Law offers a range of international, jurisdiction specific and subject specific modules, all of which are taught by leading academics and practitioners.

The LLM in Tax Law is widely regarded as one of the leading tax programmes in the world. It consistently attracts high-calibre international students from more than two dozen jurisdictions. Their varied academic and professional perspectives enrich the learning experience and provide many opportunities for networking.

In addition, students have the opportunity to take part in events organised by Queen Mary tax law academics, such as the London Alumni International Tax conference, the Avoir Fiscal Anniversary EU Tax Conference and the Summer Tax Programme, as well as workshops and seminars on current issues and developments. These events typically attract high profile practitioners, industry experts, academics and government officials.

Professional qualifications

The LLM in Tax Law qualifies students to sit the exams for the CTA Direct Tax route.  In addition, four modules on the LLM in Tax Law -- International Tax LawUS International Taxation, EU Tax Law and Transfer Pricing -- can be used to prepare for ADIT (Advanced Diploma in International Taxation) exam papers, and a dissertation on a tax topic can be submitted in lieu of the second or third ADIT paper.

Why study your LLM in Tax Law at Queen Mary?

The School of Law has consistently been ranked in the top 10 law schools in the UK for the quality of our research and teaching, and many of our internationally recognised staff act as advisers to governments, industry and NGOs, both nationally and internationally.

The Postgraduate Law Centre is based in Lincoln’s Inn Fields, Holborn, the legal district of London, close to law firms, chambers and the Royal Courts of Justice.

  • There is a very high rate of employment of our students within six months of graduation.
  • We have dedicated law careers advisers who organise events and internship opportunities with top UK and international law firms.
  • Many of our internationally recognised staff act as advisers to governments, industry, regulatory authorities and NGOs, both nationally and internationally.
  • We offer a Critical Thinking and Writing in Law programme designed to improve your writing and research in law skills.  
  • You will be able to take part in networking and social events run by the Queen Mary Postgraduate Law Society and upon graduating join our extensive alumni network.

Facilities

You will have access to facilities and equipment at the Postgraduate School of Law Centre in Lincoln's Inn Fields, which comprises workstations, wireless internet access, projectors and a common room. The Graduate Centre at Mile End campus will also provide work areas and social spaces tailored specifically to the needs and working patterns of postgraduate students.

As well as housing the Law Library and a European Documentation Centre, the Queen Mary Library at Mile End provides access to all the main British, European and international textbooks, law reports and periodicals and also offers one of the best commercial law collections in the country. Through the University of London College network, students have access to an unrivalled range of electronic law journals and databases.

In addition, Queen Mary provides free access to extensive online databases and collections including:

  • Lexis
  • Nexis
  • Westlaw
  • Justis
  • Eur-lex
  • Hein-Online
  • Business Source Complete
  • Index to Legal Periodicals
  • International Court of Justice Reports
  • Kluwer Arbitration
  • Oxford Scholarship Online (Law)
  • Reports of Patent, Design and Trademark Cases
  • UK Statute law database
  • United Nations Treaty Collection

In addition to the Queen Mary Library and the British Library, postgraduate students are able to access the well-stocked law library at the University of London’s Institute of Advanced Legal Studies (IALS). The Institute, located at Russell Square, a few minutes’ walk from Lincoln’s Inn Fields, is one of the major law libraries worldwide. You will also have access to the University of London Library at Senate House.

Structure

The LLM is available to study full-time for one year or part-time for two years.

Each of the LLM programmes follows a common format: you will take 135 credits worth of taught modules which may be assessed by essays or examinations (see module overviews for full assessment details and dates) and thereafter you work on a 15,000-word dissertation worth 45 credits (submitted mid August). You are required to balance your taught modules equally across the two teaching semesters – a full explanation of this process will be available during induction and before module selection.

What differs from programme to programme is the range of modules that you are required to choose from. If you wish to take an unrestricted range of modules and any approved dissertation topic you should apply for the Master of Laws.

Induction and choosing your modules

We run a comprehensive two-week induction period that includes an overview of the programme and advice on module selection as well as a range of other vital information sessions. You do not have to select your modules until you have had the opportunity to listen and learn about them in greater detail during induction. More detail of the induction programme will be made available online by early September each year.

LLM Year Planner

The LLM Year Planner gives you an idea of the structure of the programme and key periods for assessment and exams.

Full-time

Undertaking a masters programme is a serious commitment, with weekly contact hours being in addition to numerous hours of independent learning and research needed to progress at the required level. When coursework or examination deadlines are approaching independent learning hours may need to increase significantly.

Part-time

The part-time LLM is essentially aimed at legal practitioners working full-time in the UK. You will attend the same modules and follow the same teaching timetable as full-time students.

The part-time programme is, however, spread over two academic years.

In year one, you will normally complete 90 credits of taught modules. In year two, you will normally take a further 45 credits of taught modules and submit the compulsory 15,000-word dissertation (45 credits). This can of course be changed if necessary, as the dissertation can actually be done in either year. However we would always advise part-time students to take 90 credits of taught modules in their first year if they are timetabled in a convenient slot.

Although not recommended, it is possible for part-time students, who are having difficulties in finding taught modules that fit in with their work timetable, to submit two 45 credit dissertations – one per year. This would then enable you to take only 45 credits of taught modules each year, one per semester.

Part-time students may also wish to consider the LLM Flexible Study programme.

For more information:

Visit the School of Law website.

Frequently asked questions (FAQ)

If you can't find the information you are looking for on these pages, take a look at our LLM Frequently Asked Questions.

Modules:

To specialise in this area, you must select 90 credits of modules from this list and do your compulsory dissertation in the field of Tax Law (45 credits). The additional 45 credits of taught modules can be in this area or can be unrelated and therefore selected from the full list of LLM modules.

From the 2017/18 academic year, all LLM modules will be single semester taught 22.5 credits.

Note: Not all of the modules listed will be available in any one year and semesters listed can be subject to change. Any modules not available in the forthcoming academic session will be marked as soon as this information is confirmed by teaching academics.

Certain combinations of modules may be restricted or required – see the individual module description for more details. These are also subject to change but will be confirmed prior to module selection.

 

Entry requirements

Law graduates

The usual qualification for entry to the LLM programme is a degree in law, or a degree with a substantial law content, of at least 2.1 honours (or equivalent). Law graduates with 2.2 honours who also have other legal qualifications and/or substantial professional legal experience may also qualify.

Non-law graduates

Non-law graduates with a minimum second class honours degree, that have also obtained a Merit (or 60 per cent) in the Common Professional Examination (CPE) or Graduate Diploma in Law (GDL) recognised by the UK professional bodies, may also qualify. Non-law graduates may also be considered on the basis of exceptional professional experience (of at least five years) in a legal area or an area directly related to their programme of study.

In all cases, a full online application is required in order for a fair assessment and decision to be made. Each application is considered on its merits and on sight of full application documents.

A full and detailed CV is required for all applications and is particularly relevant where professional experience needs to be considered.

International applicants

Students from outside of the UK help form a global community here at Queen Mary. For detailed country specific entry requirements please visit the International section of our website. If your first language is not English, you must provide evidence of your English language proficiency. Find details of the English language entry requirements for postgraduate law programmes.

If you do not meet language or scholarly requirements it might be possible for you to undertake foundation or pre-sessional programmes that will prepare you for the masters programme. For more information you require, please contact the Admissions Office.

How to apply - one LLM programme only

You may only apply for one of the School of Law’s LLM London programmes at a time. This restriction does not include the LLM Law and Economics programme or the LLM in Paris programme,  which you may still apply for. You are permitted to apply for a maximum of two Queen Mary taught postgraduate programmes, so you may still apply for a further non-LLM London programme should you wish.

If you apply for one of the LLM London programmes, then later decide you would prefer to attend a different LLM specialism, please contact the Admissions Office Law Team at lawpgadm@qmul.ac.uk - prior to enrolment - to request a manual change of LLM programme. Do not submit a new application.

Learning and teaching

As a student at Queen Mary, you will play an active part in your acquisition of skills and knowledge. Teaching is by a mixture of formal lectures and small group seminars. The seminars are designed to generate informed discussion around set topics, and may involve student presentations and group exercises as well as open discussion. We take pride in the close and friendly working relationship we have with our students. You will have a team of advisers to support you, including the LLM and Research Directors, your dissertation supervisor and tutors and your module convenors.

Where will my lectures and seminars be held?

Teaching is based at the School of Law's postgraduate centre in Lincoln's Inn Fields (nearest Underground station: Holborn). Depending on the courses you take, you may also have classes at the Mile End Campus (nearest Underground stations: Mile End and Stepney Green) or the University of London's Institute of Advanced Legal Studies (nearest Underground stations: Russell Square, Euston and Euston Square) or Charterhouse Square (nearest underground station: Barbican).

The sample LLM teaching timetable will give you some idea of the different locations used for teaching. This is a sample only and venues and times/days can change from year to year. The LLM teaching timetable is given to students during the induction period (after enrolment).

Independent Study:

For every hour spent in classes you will be expected to complete further hours of independent study. Your individual study time could be spent preparing for, or following up on formal study sessions; reading; producing written work; completing projects; and revising for examinations.

The direction of your individual study will be guided by the formal study sessions you attend, along with your reading lists and assignments. However, we expect you to demonstrate an active role in your own learning by reading widely and expanding your own knowledge, understanding and critical ability.

Independent study will foster in you the ability to identify your own learning needs and determine which areas you need to focus on to become proficient in your subject area. This is an important transferable skill and will help to prepare you for the transition to working life.

Assessment

You will be assessed by a mixture of formal examinations and coursework in the six taught modules, followed by more self-directed work on your 15,000-word dissertation.

Dissertation

You will also complete a dissertation of 15,000-words.

Teachers contributing to this programme include:

 

Fees

Tuition fees for Home and EU students

2017 entry
Full time £13,400

Tuition fees for International students

2017 entry
Full time £19,500

Funding

There are a number of sources of funding available for Masters students.

These include a significant package of competitive Queen Mary bursaries and scholarships in a range of subject areas, as well as external sources of funding.

School of Law scholarships

The School of Law offers a range of scholarships for Law Masters programmes each year. Full details are made available on the law funding page from October – November each year.

Queen Mary bursaries and scholarships

We offer a range of bursaries and scholarships for Masters students including competitive scholarships, bursaries and awards, some of which are for applicants studying specific subjects.

Read more about funding a masters

Alternative sources of funding

Home/EU students can apply for a range of other funding, such as Professional and Career Development Loans, and Employer Sponsorship, depending on their circumstances and the specific programme of study.

Overseas students may be eligible to apply for a range of external scholarships and we also provide information about relevant funding providers in your home country.

Detailed information about postgraduate funding options is available in our Postgraduate Funding Guide (pdf).

Read more about funding a masters.

Tel: +44 (0)20 7882 5079
email bursaries@qmul.ac.uk

Other financial help on offer at Queen Mary

We offer one to one specialist support on all financial and welfare issues through our Advice and Counselling Service, which you can access as soon as you have applied for a place at Queen Mary.

Our Advice and Counselling Service also has lots of Student Advice Guides on all aspects of finance including:

Tel: +44 (0)20 7882 8717

Profiles

Chidozie George Chukwudmogu, Nigeria

LLM in Tax Law, CCLS/UNILAG Scholarship Winner 2014-15 

Studying at postgraduate level has been my dream since I concluded my undergraduate degree in Law at the University of Lagos.

Having been called to the Nigerian Bar as a Barrister and Solicitor of the Supreme Court of Nigeria, I practised in the area of private and commercial dispute resolution for nearly 3 years, before deciding it was time to realize my dream.
Queen Mary University of London (QMUL) was my first choice, not only because it is one of the top law schools in London but it has the rare tradition of involving practitioners in the academic process. For me, there should be no dichotomy between theory and practice and the importance of the views of practitioners on theoretical issues cannot be overemphasized.

Taxation is an area with vast opportunities from a State building perspective but is yet to be convincingly appreciated in Nigeria. With this in mind, QMUL was my first point of call as it is one of the few schools in the UK that offer a specialized Masters in Tax Law. Furthermore, the academics of the School of Tax Law are seasoned practitioners in the field. Having gone through a smooth application and admission process and having been offered the CCLS/UNILAG scholarship, QMUL was definitely the place to realize my dream.

My experience so far at QMUL has been awesome. I have met a lot of interesting people from diverse backgrounds whose views have positively shaped my thinking. I currently serve as a Student Representative on the Student-Staff liaison Committee of the LLM Programme where I am given the opportunity to put forward the views of my classmates. The academic and administrative staff members have been invaluable to me in helping me settle into the process. More importantly, the level of practical knowledge covered by the LLM tax specialism has been highly insightful. The guest tax lectures, in particular, have been an eye-opener to the intricacies of taxation on a cross-border level.

In all, I believe my experience at Queen Mary will enhance my intellectual horizon and prepare me for an international legal career.


Kay Kimkana, Malaysia

LLM in Tax Law 2009

"Prior to joining the LLM Tax Law programme at Queen Mary, I was employed as a Senior Research Associate at the International Bureau of Fiscal Documentation (IBFD) where I was also the co-editor of the Asia Pacific Tax Bulletin - a bi-monthly journal published by the IBFD which covers fiscal and investment related developments in 48 jurisdictions in the Asia-Pacific region. Before that, I was an Assistant Manager at Deloitte Malaysia’s transfer pricing practice. Having been in the field of taxation for a number of years, pursuing the LLM felt like a natural progression which would enable me to expand my horizons as a tax professional and position me to contribute to the evolving role of taxation in the new global economy.

I chose Queen Mary after much research on universities and colleges offering similar courses. Confirming my eventual decision, numerous tax professionals told me that the International Tax Law and European Community Tax Law modules at the College were amongst the best in Europe. A year on, I can personally testify to this. Teachers such as Jonathan Schwarz and Dr Tom O’Shea taught the subjects from both practical and theoretical point of views– and frequently challenged us to approach the subject with a lot more depth with the questions that they posed in class. More importantly, they also went above and beyond the call of duty and were always ready to answer any questions or render assistance when needed. In addition, the visiting and guest lecturers presented an interesting dimension to the classes, as they were all renowned experts in their respective fields. The location of the School of Law at Lincoln’s Inn Fields – right at the legal heart of London – was also an added bonus.

Classes were small and diverse, which promoted many interesting discussions especially in EC Tax Law where we frequently discussed, and sometimes even debated, our opinions on the ECJ judgments. To top it off, we also organized a Students Conference on EC Tax Law which was attended by professionals, revenue authorities and students – and I got to present a paper which turned out to not only be a great experience, but a fun day as well. I have not studied so hard and done this much reading in any one year, but this has been such a rewarding experience and I have learnt so much!

Now that I have almost completed my LLM, I intend to return to a career in taxation which has been extremely satisfying thus far.  I have no doubt that the LLM from Queen Mary has sharpened and enhanced my skills as a tax professional."


Laura Juarez, Mexico

LLM in Tax Law 2012-13

Doing a masters in Law was a natural step for me after obtaining a Law degree from National Autonomous University of Mexico, but I made the decision to pursue an LLM in Tax after working as a Tax Lawyer at the Ministry of Finance and Public Credit in Mexico where I was faced with some problems that have being emerging in respect of different cross-border transactions. It was because of the need to concentrate my studies on the international tax arena that I chose Queen Mary, University of London.

I have found that is a university with an international tax approach of high level, developed by the great quality of training and expertise of the lecturers, the participation of world-class guest speakers, such as David Rosenbloom, Director of the International Tax Program in NYU, and the variety of international students that share its experiences, making the discussions on each seminar evolve in a deep and interesting way.

The best qualities of the University are the support of the lecturers when you approach them whenever you face a problem and their commitment to make you get the most of the programme. Those added to the variety of backgrounds of the classmates along with their willingness to help each other and doing a lot of work group, makes it the best place to learn about different systems and cultures and to make not only peers but good friends. I must say that my experience at Queen Mary is what I was looking for.


Martin Schuh, Germany

LLM in Tax Law 2008-2009

"London and Queen Mary were the right choice for doing a LLM programme with a specialisation in tax law. As Europe's financial centre London has a lot to offer to tax lawyers - investment banks, financial institutions and all major law firms are based here.

The outstanding reputation of the Centre for Commercial Law Studies and the School of Law were also a reason for choosing Queen Mary.

I heard about the course on European Community Tax Law before I came to London and was not disappointed - all my courses in European Community Tax Law and International Tax Law turned out to be great experiences.

The lecturers offer a great deal of insight from both an academic's and a practitioner's perspective and are always there for their students.

Classes are small and very diverse, therefore adding a great deal to the overall learning experience.

World-class guest speakers and conferences add to the programme, connecting student life with practice.

The new campus at Lincoln's Inn Fields is located in the legal heart of London and provides excellent facilities. If you want to specialize in tax law, Queen Mary is the place to go to."


Nick Clayton

UK Solicitor Advocate, Herbert Smith LLP Part -Time Student

LLM in Tax Law 2009-11

I commenced part time study for the LLM in tax law at the same time as qualifying into the Tax Disputes Group at Herbert Smith LLP. I completed taught modules in Business, International and European taxation (as well as completing a dissertation relating to the taxation of life assurance business in the UK). The material taught in those modules has been directly relevant in practice. In particular, Dr O'Shea's analysis of the recent direct tax case law of the Court of Justice of the European Union has proved extremely useful in preparing for a reference to the Court of Justice for a preliminary ruling which is due to be heard next year.

In addition to providing first class teaching, I found the lecturers to be very supportive of the fact that I was working full time while studying and always provided support to ensure that I did not miss out on teaching where work and study commitments clashed. I have finished the programme with a high opinion of the teaching team and the content of the course.


Omosede Okpiaru, Nigeria

LLM in Tax Law 2011-12

Winner of the University of Lagos/CCLS Scholarship

"I completed my LLB at the University of Lagos in Nigeria, and since being called to the bar, worked in both the banking industry and the Lagos state internal revenue service. I felt it was time to do a Masters programme and decided to focus on taxation law. Since the beginning of this session, I have been enrolled on the LLM at Queen Mary, University of London.

My research showed that Queen Mary is one of only a few universities that offers the LLM in taxation. This has been a huge boost to my career objectives, offering me the chance to compare various tax regimes. I have taken courses in both UK and EU tax laws; in my courses, I have discovered the different theoretical underpinnings of tax regimes in major countries. Another advantage of studying here is its location in central London, a major European commercial and political centre.

I must also point out, that as a visually impaired student, I have received tremendous assistance, both from the department and the international office. I find the equipment and services provided for visually impaired students is designed to ensure maximum participation in the programme. The department is equipped with up to date computer technology, with screen readers and optical character recognition software. In addition, I have been provided with paid readers and other assistants to help with mobility, finding reading material and any other requirements. I expect to do very well indeed on this programme and avail myself of all the opportunities for career improvements."


Rapeepong Limwongthong, Thailand

LLM in Tax Law

"After I graduated from the Faculty of Law, Chulalongkorn University in 2006 and obtained Barrister-at-Law from the Thai Bar Association in the following year, I decided to pursue my Master’s Degree in Tax Law at Queen Mary, University of London.

I am interested in Tax Law because International Tax Law is one of the most important fields in International Commercial Law which play significant roles in all cross border transactions.

There is no doubt that Queen Mary is one of the best places to study Intellectual Property Law in the United Kingdom. This is also true for Tax Law. When you consider the great reputation of the Centre for Commercial Law Studies and compare the Tax Law courses with others university which provide courses specialised in Tax Law, you will find that Queen Mary is the finest choice for students who would like to specialise in Tax Law because the courses at Queen Mary were taught by outstanding professors such as Visiting Professorial Fellow Jonathan Schwarz, Dr. Ann Mumford and Dr. Tom O’Shea who is renowned for his article in European Community Tax issues. Furthermore, the courses cover all international taxation practice appetencies which are appropriate for both academic and a practitioner’s perspective. For instance, International Tax Law II which devotes more than half of the course for Transfer Pricing issues which is one of the most critical problems at the present time.

From the reasons I mentioned above, I would strongly recommend the programme to all of you who are interested in Tax Lax whether you are an expert practitioner or a graduated student who do not have any experience in the field like me."


Rita Lugoloobi Zabali, Uganda

LLM in Tax Law 2010-11
School of Law Scholarship Winner

After qualifying for a Law Degree at Makerere University in Kampala, Uganda and for a Diploma in Tax Revenue and Administration from the East African School of Taxation, an LLM in Tax Law was a natural progression for me. As a Tax Consultant in the private sector in Uganda, I sought for an LLM program that was routed more in actual tax practice.

After careful evaluation of the modules offered by various institutions, I found that that the issues that are often in dispute in practice in areas such as International Tax law and Transfer Pricing are satisfactorily addressed by the Queen Mary Curriculum which indicated to me that the University considers the needs of the professionals of the day when designing their curriculum.

While at Queen Mary, I have enjoyed studying with tax professionals from diverse backgrounds which created a dynamic and interactive study environment and made it easier for International students to fit in. I have also found the Queen Mary staff to be friendly and committed to ensuring that all students enjoy their experience at the University.

I have also had the privilege of being taught by academics such as Dr Tom O’shea and Dr Ann Mumford who are both approachable and knowledgeable in worldwide tax issues.

My studies at Queen Mary have renewed my passion for tax law and on my return to Uganda, I am confident that I will be able to approach tax issues in a more global perspective.


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