MSc in Taxation
About the course
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.
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.
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.
Assessments for this course will be conducted by submission assignments. Compulsory courses Tax Principles and Policy and Principles of International Taxation are assessed by way of two essay assignments. The Tax Research Round Table course is assessed by way of an extended essay. Elective courses typically are assessed by way of two essay assignments. A dissertation in lieu of two elective courses is also available, with the permission of a programme director.
Students will generally pursue careers in taxation law and regulation, accountancy, and economics. The Careers Service provides advice and support for students seeking to pursue careers in a wide range of professions. The Law Faculty has an extensive network of relationships within the legal profession and each year offers a number of talks and events run by law firms and barristers’ chambers.
Some firms and organisations have approached the MSc in Taxation group directly to offer internships and other opportunities in the past and we hope this will continue.
Changes to this course and your supervision
The University will seek to deliver this course in accordance with the description set out in this course page. However, there may be situations in which it is desirable or necessary for the University to make changes in course provision, either before or after registration. The safety of students, staff and visitors is paramount and major changes to delivery or services may have to be made in circumstances of a pandemic (including Covid-19), epidemic or local health emergency. In addition, in certain circumstances, for example due to visa difficulties or because the health needs of students cannot be met, it may be necessary to make adjustments to course requirements for international study.
Where possible your academic supervisor will not change for the duration of your course. However, it may be necessary to assign a new academic supervisor during the course of study or before registration for reasons which might include illness, sabbatical leave, parental leave or change in employment.
For further information please see our page on changes to courses and the provisions of the student contract regarding changes to courses.
Other courses you may wish to consider
If you're thinking about applying for this course, you may also wish to consider the courses listed below. These courses may have been suggested due to their similarity with this course, or because they are offered by the same department or faculty.
All graduate courses offered by the Faculty of Law
All graduate courses offered by the Saïd Business School
Entry requirements for entry in 2023-24
Proven and potential academic excellence
As a minimum, applicants should hold or be predicted to achieve the following UK qualifications or their equivalent:
- a first-class or strong upper second-class undergraduate degree with honours in law, economics or accounting; or, if in another subject, applicants should have a suitable professional qualification and/or experience, or other evidence of an interest in taxation.
Applicants who cannot satisfy the strong upper second-class degree requirement may be considered in exceptional circumstances where there is alternative evidence of real academic strength and aptitude for the degree, such as professional qualifications from the Law Society, ICAEW, CIOT or overseas equivalent professional body plus at least two years professional tax experience; or at least five years experience working in tax and other evidence of academic capacity (eg having written articles or a book).
For applicants with a degree from the USA, the minimum GPA sought is 3.7 out of 4.0.
If your degree is not from the UK or another country specified above, visit our International Qualifications page for guidance on the qualifications and grades that would usually be considered to meet the University’s minimum entry requirements.
GRE General Test scores
No Graduate Record Examination (GRE) or GMAT scores are sought.
Other qualifications, evidence of excellence and relevant experience
- Work experience in a relevant field may be an advantage but is not a requirement.
- Publications are not expected. They may, in certain circumstances, advantage an application but it is appreciated that the opportunity to publish may vary considerably depending on factors such as the stage the student has reached in their graduate career and the structure of the course(s) they have studied. Consequently, a lack of publications will not be assessed negatively, but may be of particular assistance where an applicant is relying on experience as part of their qualification.
English language proficiency
This course requires proficiency in English at the University's higher level. If your first language is not English, you may need to provide evidence that you meet this requirement. The minimum scores required to meet the University's higher level are detailed in the table below.
|Test||Minimum overall score||Minimum score per component|
|IELTS Academic (Institution code: 0713)||7.5||7.0|
TOEFL iBT, including the 'Home Edition'
(Institution code: 0490)
*Previously known as the Cambridge Certificate of Advanced English or Cambridge English: Advanced (CAE)
†Previously known as the Cambridge Certificate of Proficiency in English or Cambridge English: Proficiency (CPE)
Your test must have been taken no more than two years before the start date of your course. Our Application Guide provides further information about the English language test requirement.
Declaring extenuating circumstances
If your ability to meet the entry requirements has been affected by the COVID-19 pandemic (eg you were awarded an unclassified/ungraded degree) or any other exceptional personal circumstance (eg other illness or bereavement), please refer to the guidance on extenuating circumstances in the Application Guide for information about how to declare this so that your application can be considered appropriately.
You will need to register three referees who can give an informed view of your academic ability and suitability for the course. The How to apply section of this page provides details of the types of reference that are required in support of your application for this course and how these will be assessed.
You will be required to supply supporting documents with your application, including an official transcript and a CV/résumé. The How to apply section of this page provides details of the supporting documents that are required as part of your application for this course and how these will be assessed.
Performance at interview
Interviews are not normally held as part of the admissions process.
How your application is assessed
Your application will be assessed purely on your proven and potential academic excellence and other entry requirements published under that heading. References and supporting documents submitted as part of your application, and your performance at interview (if interviews are held) will be considered as part of the assessment process.
An overview of the shortlisting and selection process is provided below. Our 'After you apply' pages provide more information about how applications are assessed.
Shortlisting and selection
Students are considered for shortlisting and selected for admission without regard to age, disability, gender reassignment, marital or civil partnership status, pregnancy and maternity, race (including colour, nationality and ethnic or national origins), religion or belief (including lack of belief), sex, sexual orientation, as well as other relevant circumstances including parental or caring responsibilities or social background. However, please note the following:
- socio-economic information may be taken into account in the selection of applicants and award of scholarships for courses that are part of the University’s pilot selection procedure and for scholarships aimed at under-represented groups;
- country of ordinary residence may be taken into account in the awarding of certain scholarships; and
- protected characteristics may be taken into account during shortlisting for interview or the award of scholarships where the University has approved a positive action case under the Equality Act 2010.
Whether or not you have secured funding will not be taken into consideration when your application is assessed.
Processing your data for shortlisting and selection
Admissions panels and assessors
All recommendations to admit a student involve the judgement of at least two members of the academic staff with relevant experience and expertise, and must also be approved by the Director of Graduate Studies or Admissions Committee (or equivalent within the department).
Admissions panels or committees will always include at least one member of academic staff who has undertaken appropriate training.
Other factors governing whether places can be offered
The following factors will also govern whether candidates can be offered places:
- the ability of the University to provide the appropriate supervision for your studies, as outlined under the 'Supervision' heading in the About section of this page;
- the ability of the University to provide appropriate support for your studies (eg through the provision of facilities, resources, teaching and/or research opportunities); and
- minimum and maximum limits to the numbers of students who may be admitted to the University's taught and research programmes.
Offer conditions for successful applications
If you receive an offer of a place at Oxford, your offer will outline any conditions that you need to satisfy and any actions you need to take, together with any associated deadlines. These may include academic conditions, such as achieving a specific final grade in your current degree course. These conditions will usually depend on your individual academic circumstances and may vary between applicants. Our After you apply pages provide more information about offers and conditions.
In addition to any academic conditions which are set, you will also be required to meet the following requirements:
If you are offered a place, you will be required to complete a Financial Declaration in order to meet your financial condition of admission.
Disclosure of criminal convictions
In accordance with the University’s obligations towards students and staff, we will ask you to declare any relevant, unspent criminal convictions before you can take up a place at Oxford.
The Law Faculty is fortunate to have outstanding library facilities provided by the Bodleian Law Library. As part of the Bodleian, the Law Library shares in all the advantages of being part of the largest university library in the country, including the receipt, under legal deposit legislation, of legal material published in the UK and Ireland.
The Law Library offers the vast majority of its holdings - some 550,000 items - on open shelves across four floors. Selected low-use material is housed in a book storage facility and is retrievable within half a day. The library serves a large community of graduate readers and academics in their research requirements. The strength of the collection lies in the depth of its UK holdings, combined with extensive holdings for European and Commonwealth jurisdictions. In addition the library holds materials relating to international law, Roman law, and jurisprudence. To complement the paper collection, the Law Library provides a wide range of online legal resources. The Bodleian’s collection of Official Papers is also housed in the Law Library.
The library has 40 reader workstations, which provide access to the internet, legal databases, and Microsoft Office applications. There is a Graduate Reading Room, a large seminar room, two IT rooms and three small ‘discussion rooms’ for private study or group work. The wireless network extends throughout the library. The law librarians offer a range of classes and one-to-one sessions to support the specific research needs of graduate students.
The University expects to be able to offer around 1,000 full or partial graduate scholarships across the collegiate University in 2023-24. You will be automatically considered for the majority of Oxford scholarships, if you fulfil the eligibility criteria and submit your graduate application by the relevant December or January deadline. Most scholarships are awarded on the basis of academic merit and/or potential.
For further details about searching for funding as a graduate student visit our dedicated Funding pages, which contain information about how to apply for Oxford scholarships requiring an additional application, details of external funding, loan schemes and other funding sources.
Please ensure that you visit individual college websites for details of any college-specific funding opportunities using the links provided on our college pages or below:
Please note that not all the colleges listed above may accept students on this course. For details of those which do, please refer to the College preference section of this page.
Further information about funding opportunities for this course can be found on the faculty's website.
Annual fees for entry in 2023-24
Annual Course fees
Further details about fee status eligibility can be found on the fee status webpage.
Information about course fees
Course fees are payable each year, for the duration of your fee liability (your fee liability is the length of time for which you are required to pay course fees). For courses lasting longer than one year, please be aware that fees will usually increase annually. For details, please see our guidance on changes to fees and charges.
Course fees cover your teaching as well as other academic services and facilities provided to support your studies. Unless specified in the additional information section below, course fees do not cover your accommodation, residential costs or other living costs. They also don’t cover any additional costs and charges that are outlined in the additional information below.
Where can I find further information about fees?
The Fees and Funding section of this website provides further information about course fees, including information about fee status and eligibility and your length of fee liability.
In the first year, you will attend two five-day residentials in Oxford. In the second year, you will attend one five-day residential in Oxford. Students will be required to pay for accommodation and evening meals during the residential, the likely cost of which is expected to be in the range £280 to £480 per residential.
In addition to your course fees, you will need to ensure that you have adequate funds to support your living costs for the duration of your course.
For the 2023-24 academic year, the range of likely living costs for full-time study is between c. £1,290 and £1,840 for each month spent in Oxford. Full information, including a breakdown of likely living costs in Oxford for items such as food, accommodation and study costs, is available on our living costs page. When planning your finances for any future years of study in Oxford beyond 2023-24, it is suggested that you allow for potential increases in living expenses of 5% or more each year – although this rate may vary significantly depending on how the national economic situation develops. UK inflationary increases will be kept under review and this page updated.
If you are studying part-time your living costs may vary depending on your personal circumstances but you must still ensure that you will have sufficient funding to meet these costs for the duration of your course.
All graduate students at Oxford belong to a department or faculty and a college or hall (except those taking non-matriculated courses). If you apply for a place on this course you will have the option to express a preference for one of the colleges listed below, or you can ask us to find a college for you. The Colleges section of this website provides information about the college system at Oxford, as well as factors you may wish to consider when deciding whether to express a college preference. Please note that ‘college’ and ‘colleges’ refers to all 45 of the University’s colleges, including those designated as Permanent Private Halls (PPHs).
For some courses, the department or faculty may have provided some additional advice below to help you to decide. Whatever you decide, it won’t affect how the academic department assesses your application and whether they decide to make you an offer. If your department makes you an offer of a place, you’re guaranteed a place at one of our colleges.
The following colleges accept students on the MSc in Taxation:
Before you apply
Our guide to getting started provides general advice on how to prepare for and start your application. Check the deadlines on this page and the information about deadlines in our Application Guide. If it's important for you to have your application considered under a particular deadline – eg under a December or January deadline in order to be considered for Oxford scholarships – we recommend that you aim to complete and submit your application at least two weeks in advance.
Application fee waivers
An application fee of £75 is payable per course application. Application fee waivers are available for the following applicants who meet the eligibility criteria:
- applicants from low-income countries;
- refugees and displaced persons;
- UK applicants from low-income backgrounds; and
- applicants who applied for our Graduate Access Programmes in the past two years and met the eligibility criteria.
You are encouraged to check whether you're eligible for an application fee waiver before you apply.
Do I need to contact anyone before I apply?
You do not need to make contact with the department before you apply but you are encouraged to visit the relevant departmental webpages to read any further information about your chosen course.
Completing your application
You should refer to the information below when completing the application form, paying attention to the specific requirements for the supporting documents. If any document does not meet the specification, including the stipulated word count, your application may be considered incomplete and not assessed by the academic department. Expand each section to show further details.
Three overall, academic preferred
Whilst you must register three referees, the department may start the assessment of your application if two of the three references are submitted by the course deadline and your application is otherwise complete. Please note that you may still be required to ensure your third referee supplies a reference for consideration.
Academic references are preferred but up to two professional references are acceptable and one is required from those offering experience as part of their qualification. Exceptionally, three professional references may be accepted if you can make a compelling case to the effect that academic references are not available.
Your references will support intellectual ability, academic achievement and motivation.
Your transcripts should give detailed information of the individual grades received in your university-level qualifications to date. You should only upload official documents issued by your institution and any transcript not in English should be accompanied by a certified translation.
More information about the transcript requirement is available in the Application Guide.
A CV/résumé is compulsory for all applications. Most applicants choose to submit a document of one to two pages highlighting their academic achievements and any relevant professional experience.
A maximum of 300 words
Your statement should be written in English and explain your motivation for applying for the course at Oxford, your relevant experience and education, and the specific areas of tax that interest you and/or you intend to specialise in. Please also include details of your future career plans.
If possible, please ensure that the word count is clearly displayed on the document.
This will be assessed for evidence of your motivation for studying tax at Oxford, your interest in tax and evidence of relevant academic, research or practical experience.
One essay, a maximum of 2,000 words
An essay or other writing sample, written in English, is required. An extract of the requisite length from longer work is also permissible, but in such cases the work should be prefaced by a note which puts the work in context.
If possible, written work should be on a topic relating to tax. If not, written work on other topics may be submitted. It may be academic work or material written in a professional context.
If possible, please ensure that the word count is clearly displayed on the document.
This will be assessed for a comprehensive understanding of the subject area; understanding of problems in the area; ability to construct and defend an argument; powers of analysis; powers of expression.
Start or continue your application
You can start or return to an application using the relevant link below. As you complete the form, please refer to the requirements above and consult our Application Guide for advice. You'll find the answers to most common queries in our FAQs.