Stephen is a Lecturer in Corporate Law at King’s College London, where he teaches EU tax law, the law of business taxation and company law. His research meanwhile considers the legal aspects of tax administration. He was previously a Lecturer in Law at the University of Birmingham, and before then a Postdoctoral Researcher at King’s College London. He also taught for several years at the University of Oxford where he completed his doctorate on the rule of law implications of HMRC advice (published by Hart Publishing as HMRC Advice and the Public (2020)).
He has published in leading academic journals (British Tax Review, Journal of Social Welfare and Family Law, King’s Law Journal, Law Quarterly Review, Public Law), in various edited collections and specialist tax publications, is regularly a speaker at national and international conferences, and has developed a moderately-sized but enthusiastic following of his blog on tax law and policy, taxatlincolnox.wordpress.com. He is a member of the Tax Law Reform Committee of the Institute for Fiscal Studies, is on the editorial board of the British Tax Review (book review editor), and was the UK National Reporter for the Congress of the European Association of Tax Law Professors in 2018. Beyond research and teaching, Stephen passionately strives to increase access to higher education and is the Law School’s Widening Participation lead.
Stephen’s research primarily concerns the legal aspects of tax administration, which can be broken down into three relatively discrete areas: the exercise of tax authority discretion, remedies against tax authorities, and the relationship between tax administration and State aid.
LLB Company Law; LLB Law of Business Taxation; LLM EU Tax Law; Online LLM EU Tax Law II and III.