The LLM in Tax Law programme offers a comprehensive study of tax law including real estate, partnership, estates and trusts, corporate, and international tax law. Modules are designed to prepare lawyers for the substantive, procedural, and technical aspects of a tax practice while developing an in-depth understanding of the policies underlying tax laws.
Applications for September 2013 entry
Applications for this LLM specialisation will close at 23.59 GMT on 1 June 2013. Any application received after this deadline will not be considered and will receive an email confirming this.
The LLM in Tax gives an exemption from the Association of Tax Technicians (ATT) exam. It can also help you fulfil the eligibility requirements to take the exams of the Chartered Institute of Taxation to become a Chartered Tax Adviser (CTA). The LLM Tax graduates just have to sit the Final CTA exam.
The LLM options - EU Tax Law, International Tax Law I and the LLM dissertation - may also be used to prepare for the Advanced Diploma in International Taxation (ADIT).
The EU tax law and International Tax Law courses prepare students for the appropriate ADIT papers and the LLM dissertation can be used to fulfil the requirements of an ADIT international/EU tax dissertation.
Group P - LLM in Tax Law
To specialise in this area, students must select a minimum of two modules from this list and do their compulsory dissertation in the field of Tax Law. The additional required module can be in this area or can be unrelated and therefore selected from the full list of available modules.
Note: Not all of the modules listed will be available in any one year. Any modules not available in the forthcoming academic session will be marked as soon as this information is confirmed by teaching academics.
Teachers contributing to this programme include:
- Dr Ann Mumford
- Dr Tom O'Shea
- Dr Christiana HJI Panayi
- Joy Svasti-Salee
- Dr David Southern
- Professor George Walker
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.
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."
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.
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.
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."
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."