LLM in Tax Law

Jacob Parma, UK

LLM in Tax Law 2009-10

"Before commencing my LLM in Tax Law at the Centre for Commercial Law Studies (CCLS) I graduated from the LLB programme at Queen Mary School of Law. My decision to continue my education on a LLM programme was motivated by the demands of Tax Law as an area of expertise of my choice.

Studying Tax Law on a postgraduate course was designed to bring me up to the levels of expertise required in such a sophisticated and competitive environment. The choice of Law School was quite an easy one for me. My studying experience on the LLB programme has left me with the highest regard for the level of academic teaching at Queen Mary. Apart from the privilege of being taught by some of the leading writers and practitioners in the legal fields, students at Queen Mary benefit greatly from the continuous and overall support offered in all areas relating to their studies.

The reputation of CCLS made my decision as to where I should do my LLM even easier. Modules offered on the specialised Tax Law LLM cover the most important and dynamically developing issues in this area of law, both in international and domestic contexts. What has struck me from day one of the course was the practicality of the discussed topics and solutions. This is largely due to the fact that the course is being taught by people who themselves are well known practising lawyers, or established writers on these matters.

The final impression that made me realise I have made the very best choice for my LLM degree was the composition of the classroom. Studying alongside people with a wide variety of backgrounds, from tax inspectors, government officials to top level practising lawyers and bankers, has been a tremendously rewarding experience. I am sure that the contacts I have made can only be outweighed by the importance of the friendships I have gained."

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."

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.

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.