Programmes
Faculty & Research
Community
Oxford
The School
Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Summer conference 2015: UK corporation tax: past, present and future

Time: 
09:00 to 18:00
, 26 Jun 2015
Add to Calendar
Location: 
Saïd Business School
Address: 
Park End Street, Oxford, OX1 1HP
Facilitator: 
Professor Michael Devereux
For any enquiries:

50th anniversary of the UK corporation tax

10th anniversary of the Centre for Business Taxation

2015 marks the 50th anniversary of the UK corporation tax. This presented an opportunity to step back from current concerns to assess the longer term development of the tax – its past, present and future.

Looking back over the past 50 years of the tax we took stock of the main landmarks in its development. To what extent has the tax changed and how? What lessons can we learn from our experience so far? How has the intellectual debate about taxing corporate profit developed over this period and how has it had an impact on the design of the UK tax? These questions set the scene for considering the current state of the UK corporation tax, and its future. Looking to the longer term, what are its strengths and weaknesses, and what reforms are needed? Is unilateral reform possible, or does the UK need to cooperate with other EU countries, or indeed more widely?

The Oxford University Centre for Business Taxation’s annual summer conference, held on 26th June, discussed these issues.  Leading speakers from government, business, academia and the media addressed different aspects of the UK corporation tax, discussing its development and future.

2015 also marks the 10th anniversary of the Oxford University Centre for Business Taxation. The final session of the conference introduced the Centre’s contribution to existing knowledge about corporation tax, and a panel discussed the open questions identified over the course of the conference, thus setting a future research agenda for the Centre.

The conference was followed by a drinks reception with canapés to mark the 10th anniversary of the Centre.

View conference videos

View conference booklet

View 10th anniversary highlights brochure

Programme

09:00-09:30 Registration and coffee
09:30-11:00

UK corporation tax: an overview

Chair and introduction: John Avery Jones CBE

Welcome by Michael Devereux, Director, Oxford University Centre for Business Taxation

A historical perspective on UK corporation tax   View presentation
Peter Harris, Professor of Tax Law, Cambridge University

50 Years of developing economic thinking about taxing profits   View presentation
Michael Devereux, Director, Oxford University Cenre for Business Taxation

11:00-11:30 Coffee
11:30-13:00

Small business and multinationals

Chair: John Vella, Associate Professor, Oxford University Centre for Business Taxation

UK corporation tax and small businesses   View presentation
Judith Freedman CBE, Pinsent Masons Professor of Taxation Law, Oxford University

International issues of corporation tax   View presentation
Philip Baker QC, Field Court Tax Chambers

13:00-14:00 Lunch
14:00-15:30

The EU, political constraints and public opinion

Chair: Judith Freedman CBEPinsent Masons Professor of Taxation Law, Oxford University

UK corporation tax and the EU   View presentation
Malcolm Gammie CBE QC, One Essex Court

Tax reforms and democratic constraints
Edward Troup, Second Permanent Secretary and Tax Assurance Commissioner, HMRC

The public perception of taxing corporate profit
Vanessa Houlder, Financial Times

15:30-16:00 Coffee
16:00-17:00

The future of corporation tax research

Chair: Michael Devereux, Director, Oxford University Centre for Business Taxation   View presentation

A panel on the future of corporation tax and corporation tax research will include:

Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan
Sue Cooper, Group Head of Tax, Schroders
James Hines, Richard A. Musgrave Collegiate Professor of Economics, University of Michigan

17:00 Drinks reception

 

Speakers

Michael Devereux View profile

Michael Devereux is Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation at Saïd Business School, and a Professorial Fellow at Oriel College.

Judith Freedman View profile

Judith Freedman CBE is Pinsent Masons Professor of Taxation at the Faculty of Law, University of Oxford. She is Director of Legal Research and a Programme Director at the Oxford University Centre for Business Taxation at Saïd Business School.

John Vella View profile

John Vella is an Associate Professor at the Oxford University Centre for Business Taxation (CBT) and a member of the Faculty of Law at Oxford. He is an expert in corporate taxation, financial sector taxation, international taxation, tax avoidance, tax administration and corporate law.
Sun Mon Tue Wed Thu Fri Sat
 
 
 
 
 
 
1
 
2
 
3
 
4
 
5
 
6
 
7
 
8
 
9
 
10
 
11
 
12
 
13
 
14
 
15
 
16
 
17
 
18
 
19
 
20
 
21
 
22
 
23
 
24
 
25
 
26
 
27
 
28
 
29
 
30
 
31