Course summary

The information provided on this page was correct at the time of publication (November 2022). For complete and up-to-date information about this course, please visit the relevant University of Oxford course page via www.graduate.ox.ac.uk/ucas. The MSc in Taxation is offered by the Law Faculty and is taught in association with the Centre for Business Taxation based at the Saïd Business School. It is aimed at both lawyers and non-lawyers, and combines intensive engagement with the detail of relevant case law and statute with broader theoretical and inter-disciplinary perspectives. Course structure The MSc in Taxation offers an interdisciplinary approach to the study of taxation which encompasses perspectives drawn from the fields of law, economics and accounting and aims to provide students with a thorough understanding of policy issues relating to taxation as well as the technical aspects of the subject, and of an understanding of the relationship between the two. The course is part-time only and undertaken over a period of 24 months. It comprises three compulsory courses - Tax Principles and Policy, Principles of International Taxation, and the Tax Research Round Table – and six electives, typically three per year. Electives will be selected from a list of options which will include courses such as UK Corporate Tax, EU Tax Law, Value Added Tax, Tax and Human Rights, Taxation of Corporate Finance, Transfer Pricing, Tax Treaties, US International Tax and Tax and Public Policy. The compulsory courses are taught in three one-week residential periods held in Oxford. The first, Tax Principles and Policy, takes place at the start of the programme, typically in September of the first year. The second, Principles of International Taxation, takes place in January of the first year. The third, the Tax Research Round Table, takes place at the start of the second year of the course. The electives are taught in intensive weekend sessions or in four-day blocks of time spread throughout both years. All teaching takes place in Oxford and attendance is compulsory. Pattern of teaching and learning All courses are taught by a combination of lectures and interactive classes. Lectures introduce students to topics and provide a high-level overview of key questions and insights to be considered. Classes serve as a forum for the discussion of key issues and consolidate students’ understanding through discussion with the course leaders and their fellow students. Preparation for lectures and classes is directed by detailed reading lists and students are expected to undertake substantial independent reading. There are opportunities for one-to-one meetings with supervisors but students are also encouraged to form study groups and to participate in discussion groups both face-to-face, during the residential courses, and remotely, through a virtual learning environment and social media, between the residential sessions. As a part-time student you will be required to attend all teaching blocks in person. Teaching may take place outside of each 8-week term on occasion but we will always provide dates well in advance so that preparations can be made. Supervision The allocation of graduate supervision for this course is the responsibility of the Law Faculty and it is not always possible to accommodate the preferences of incoming graduate students to work with a particular member of staff. Under exceptional circumstances, a supervisor may be found outside of the Law Faculty, eg from the Centre for Business Taxation. Students should typically expect to meet their supervisor at least once a term. This could be in person, over the phone or online.