Glen Loutzenhiser
Professor of Tax Law
Faculty officer role(s):
Director of the MSc in Taxation
Biography
Glen Loutzenhiser, BComm (Sask), LLB (Toronto), LLM (Cantab), MA (Oxon), DPhil (Oxon) is Professor of Tax Law and Tutorial Fellow in Law of St Hugh's College. He teaches undergraduate courses on EU Law and Taxation Law and teaches on the taught graduate Business Taxation in a Global Economy option on the BCL/MJur/MLF. He is also a programme director and teacher on the part-time MSc in Taxation degree. Glen is Assistant Editor of the British Tax Review, sole consultant editor of the Taxation Volumes of Halsbury's Laws of England and Wales, and sole editor of Tiley’s Revenue Law (Hart Publishing)- a leading UK tax law textbook. His research interests include the taxation of small businesses and employees, wealth taxes, executive compensation and taxation of the family.
Publications
Freedman J and Loutzenhiser G, ‘Tax policy in the UK post-Brexit’ (2022) 38(1) Oxford Review of Economic Policy 188
Loutzenhiser G, ‘Tax and the UK post-Brexit: introduction to the Brexit articles’ (2022) 2022(3) British Tax Review 253
Loutzenhiser G and Mann E, ‘Liquidity issues: solutions for the asset rich, cash poor’ (2021) 42(3-4) Fiscal Studies: The Journal of Applied Public Economics 651
Daly S, Hughson H and Loutzenhiser G, ‘Valuation for the purposes of a wealth tax’ (2021) 42(3-4) Fiscal Studies: The Journal of Applied Public Economics 615
Loutzenhiser G, ‘The office of tax simplification’s 2020 first report on capital gains tax’ (2021) 2021(2) British Tax Review 131
Loutzenhiser G, ‘Section 21: Workers’ services provided through intermediaries; section 22: Payments on termination of employment’ (2021) 2021(4) British Tax Review 392
Loutzenhiser G, ‘Philosophical theorising on taxation’ (2020) 40(4) Oxford Journal Of Legal Studies 905
Loutzenhiser G, ‘Finance Act 2020 Notes: Section 29: structures and buildings allowances: rate of relief; Section 30: structures and buildings allowances: miscellaneous amendments’ (2020) 2020(4) British Tax Review 449
Loutzenhiser G, ‘Section 29: Structures and buildings allowances: Rate of relief; section 30: Structures and buildings allowances: Miscellaneous amendments’ (2020) 2020(4) British Tax Review 449
Loutzenhiser G, ‘Section 31: Intangible fixed assets: Pre-FA 2002 assets etc’ (2020) 2020(4) British Tax Review 450
Loutzenhiser G, ‘Finance Act 2019, ss 30, 31, 33, 34, 35: Capital allowances for structures and buildings and additional amendments’ [2019] British Tax Review 331
Loutzenhiser G, ‘Finance Act 2017 notes: Section 6 and Schedule 1: Workers’ services provided to public sector through intermediaries’ [2017] British Tax Review 518
Loutzenhiser G, ‘What next for small company tax reform in the UK?’ [2016] British Tax Review
Loutzenhiser G, ‘Where next for small company tax reform in the UK?’ [2016] (5) British Tax Review 674
Loutzenhiser G, ‘Finance Act 2014 notes: section 58: relief on disposal of private residence’ (2014) 4 British Tax Review 406
Loutzenhiser G, ‘TAX AVOIDANCE, PRIVATE COMPANIES AND THE FAMILY’ (2013) 72(1) The Cambridge Law Journal 35
Loutzenhiser G, ‘Finance Act notes: section 22: arrangements made by intermediaries - IR35 and office-holders’ [2013] British Tax Review 405
Loutzenhiser G, ‘Finance Act 2012, Section 8 and Schedule 1: high income child benefit charge’ [2012] (4) British Tax Review 370
Loutzenhiser G, ‘Operational integration of income tax and National Insurance Contributions’ (2011) 2011(4) British Tax Review 361
Loutzenhiser G, ‘Income Splitting and Settlements: Further Observations on Jones v Garnett’ [2007] British Tax Review 693
Loutzenhiser G, ‘Prescribed Share Concerns When Employee Stock Options Are Exercised During a Takeover Bid’ (2002) 13(9) Taxation of Executive Compensation and Retirement 131
Loutzenhiser G, ‘New Federal Legislation Enhances Employee Stock Option Benefits’ (2001) 12(9) Taxation of Executive Compensation and Retirement 423
Loutzenhiser G, ‘Holding Revenue Canada to its Word: Estoppel in Tax Law’ (1999) vol. 57, no. 2, University of Toronto Faculty of Law Review 127
LOUTZENHISER G, ‘Transferrable Personal Allowances: A Small Step in the Wrong Direction’ British Tax Review
Loutzenhiser G and de la Feria R, The Dynamics of Taxation: Essays in Honour of Judith Freedman (Hart Publishing 2020)
Loutzenhiser G, Tiley’s Revenue Law (G LOUTZENHISER ed., Hart Publishing 2019)
Loutzenhiser G and Tiley J, Advanced Topics in Revenue Law (Hart Publishing 2013)
Loutzenhiser G and Tiley J, Revenue Law, 7th ed (Hart Publishing 2012)
Loutzenhiser G, ‘The United Kingdom’s General Anti-Abuse Rule’ in B Arnold (ed.), The Canadian General Anti-Avoidance Rule, 30th Anniversary (Canadian Tax Foundation 2021)
Loutzenhiser G, ‘Geoffrey and Elspeth Howe and The Path Towards Independent Taxation of Husbands and Wives: 1968-1980’ in G Loutzenhiser and R de la Feria (eds.), The Dynamics of Taxation: Essays in Honour of Judith Freedman (Hart Publishing 2020)
Loutzenhiser G, ‘Jones v Garnett’ in J Snape and D de Cogan (eds.), Landmark Cases in Revenue Law (Hart Publishing 2019)
Loutzenhiser G, ‘Trompe-l’oeil: The sham doctrine in the Canadian tax courts’ in M Stewart and E Simpson (eds.), Sham Transactions (OUP 2013)
Loutzenhiser G, ‘Taxing Executive Compensation’, Research Handbook on Executive Pay (Edward Elgar Publishing 2012)
Loutzenhiser G, ‘Taxation of Executive Compensation’ in J Hill and R Thomas (eds.), The Research Handbook on Executive Pay (Edward Elgar Publishing 2012)
Loutzenhiser G, Halsbury’s Laws of England and Wales: Taxation Volumes 99 and 99A (Lexis Nexis 2021)
Loutzenhiser G, ‘Tiley, Tax and Family’ (Society of Legal Scholars 2014 Annual Conference in Nottingham 2014)
Loutzenhiser G, ‘Panel Chair: Non-financial remuneration and costs associated with working’ (Institute for Fiscal Studies 2014 Residential Conference 2014)
Loutzenhiser G, ‘UK Taxation of Small Business’ (Max Planck Institute for Tax Law and Public Finance conference, Munich 2013)
Loutzenhiser G, ‘Taxing Small Business’ (University of Oxford / University of Sydney conference, Sydney Australia 2012)
Loutzenhiser G, ‘Tax Incentives for Marriage’ (Society of Legal Scholars 2010 Annual Conference in Southampton 2010)
Loutzenhiser G, ‘Income Shifting and Small Business: Final Thoughts’ (Society of Legal Scholars 2009 Annual Conference in Keele 2009)
Loutzenhiser G, ‘Income Splitting and Settlements: Further Observations on Jones v Garnett’ (Society of Legal Scholars 2007 Annual Conference in Durham 2007)
Loutzenhiser G, ‘Secretary to Panel: Tax accounting versus commercial accounting’ (International Fiscal Association 60th Annual Congress, Amsterdam 2006)
Loutzenhiser G, ‘Income Splitting, Settlements and the Family Business: Recent Developments’ (Society of Legal Scholars 2005 Annual Conference in Strathclyde 2005)
Loutzenhiser G and G. Duff D, ‘Tax Policy and Global Warming’ ((with David Duff) Fourth Global Environmental Tax Conference, Sydney, Australia, 2003 2003)
Loutzenhiser G, ‘Tax Implications of Hiring and Firing Employees’ (Ontario Bar Association, Continuing Legal Education Conference, 2003 2003)
Loutzenhiser G, ‘Beneficial Ownership: Recent Trends’ (2014) 5 British Tax Review 676 (review)
Loutzenhiser G, ‘The Oxford Introduction to US Law: Income Tax Law’ [2013] British Tax Review 698 (review)
Loutzenhiser G, ‘Resolving Transfer Pricing Disputes: A Global Analysis’ [2013] British Tax Review 695 (review)
Loutzenhiser G, ‘Taxes in America: What Everyone Needs to Know’ [2013] British Tax Review 697 (review)
Loutzenhiser G, ‘Australia’s Future Tax System: The Prospects After Henry’ [2012] (4) British Tax Review 579 (review)
Loutzenhiser G, ‘Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches’ [2012] British Tax Review 678 (review)
Loutzenhiser G, ‘Tax arbitrage: the trawling of the international tax system’ (2011) 2011(3) British Tax Review 358 (review)
Loutzenhiser G, ‘International Commercial Tax’ (2011) 2011(2) British Tax Review 229 (review)
Loutzenhiser G, ‘Taxation of Intellectual Property’ (2011) 2011(3) British Tax Review 357 (review)
Freedman J and Loutzenhiser G, ‘Samadian v HMRC: deductibility of travel expenses when working from home’ [2014] (3) British Tax Review 248 (case-note)
Loutzenhiser G, ‘Jones v Garnett: Court of Appeal puts HMRC on ice’ [2006] (2) British Tax Review 140 (case-note)
Loutzenhiser G, ‘Jones v Garnett: High Court gives taxpayer the cold shoulder’ [2005] British Tax Review 401 (case-note)
Loutzenhiser G, ‘Finance Act 2021 Notes: Section 21: workers’ services provided through intermediaries; Section 22: payments on termination of employment’ (2021) British Tax Review 392
Loutzenhiser G, ‘Finance Act 2021 Notes: Sections 113-115 and Schedules 22 and 23: freeports’ (2021) British Tax Review 433