For further details about teaching from September 2020 please visit your course or department page in the Offer Holder hub.

KBS_Icon_questionmark link-ico

International Tax LLM

Apply now

This Tax LLM will equip you with the legal framework and intellectual tools you need to understand cross-border tax. With a reputation for exceptional teaching and contemporary expertise you will find your intellectual and creative abilities are both challenged and developed by this demanding but intensely practical subject. 


Key benefits

  • Exceptional practitioner-lead teaching reputation; unique, sought-after expertise, contemporary experience and connections with the wider international tax and legal community.
  • Stimulating international tax law programme full time or part-time, adapted to your needs. This will enable you to study and work in a way that works best for you.
  • Career enhancing opportunity to expand your knowledge of tax issues that transcend borders and develop your legal problem-solving skills.
  • Unrivalled location in the heart of legal London; based in the magnificent East Wing of Somerset House on the Strand and minutes from the Royal Courts of Justice, the Inns of Court and offices of major City law firms.

Key information

Application status Closed

Duration One year FT, two or four years PT, September to September.

Study mode Full-time, Part-time

Credit value UK 180/ECTS 90

Programme accreditations Law Society CPD points

Course intake 360 overall for the LLM (FT and PT)

Course leaders Professor Jonathan Schwarz

Further details

Course contact for further information

Postgraduate Admissions Team, King’s College London Admissions Office

Tel: +44 (0)20 7848 7000 fax: +44 (0)20 7848 7200

Course contact form Postgraduate admissions

Awarding institution King's College London

Faculty The Dickson Poon School of Law

Locations

 

Explore campuses


Welcome to King's

In the heart of London

Discover the advantages of studying at one of the top 25 universities in the world and take a look at our central London campuses.

Watch more videos


Course detail

Description

This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students’ intellectual potential, it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers.

Required subjects focus on the key building blocks of cross-border taxation to  develop a practical understanding of how established techniques of research and enquiry are used to interpret legal concepts relevant to a wide range of legal institutions, events and transactions that will be valuable in many areas of chosen practice. Optional modules facilitate expansion of knowledge in your chosen direction.  The course also supports your simultaneous preparation for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation.

You will need creativity, intellectual rigour and a willingness to work hard to be able to analyse legal and commercial concepts and then apply them to complex fact patterns. We think the rewards are worth it. Good tax skills are highly prized by professional firms, government departments and companies. Many leaders in business and government honed their analytical and creative skills in studying or practising tax.

King’s tax modules are open to those with or without previous tax experience. Our students include both recent graduates and established legal and accounting professionals as well as tax administrators and policy makers.

The LLM offers a sharpened focus on our key areas of excellence and a commitment to offer a premier course and a world class student experience.

Course purpose

Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN.

We seek to develop critical awareness of and insights into the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context.

Further literature

Course format and assessment

In the first and second semester you study your selection of taught modules (half and full). These are in most cases assessed in the third semester (May/June) by written examination, or in some cases by the submission of an assessed essay.

Dissertation or research essays must be submitted in September, after the May/June examinations.

Structure

Year 1

Required Modules

You will have to take one of the following writing projects:

  • Dissertation (40 credits)

  • Dissertation (60 credits)

  • 10,000 word practice or research module (40 credits)

Optional Modules

In order to meet the 180 credit requirement, students must select at least 120-140 credits from a range of optional modules. Students who wish to specialise within a certain pathway must ensure that at least 120 credits are taken within that pathway.

Examples of modules available with the International Tax Law LLM:

• International Tax Law (40 credits)
• EU Tax Law (40 credits)
• International Tax Law: Transfer Pricing  (20 credits)
• Value Added Tax (20 credits)
• Taxation of Business Enterprises (40 credits)

Entry requirements & how to apply

Entry requirements
Minimum requirements  

Applicants who wish to enrol for the LLM in International Tax may apply for admission on the basis of one of the following two paragraphs:

1.  Hold an undergraduate degree with high 2:1 honours (assessed as an overall average of at least 65% across all years of study) in Law or a degree with at least 70% law content, or an equivalent international qualification and grading.

OR

2. The applicant must:

(i) hold a recognised first degree in any discipline of at least high upper second class honours standard or an equivalent overseas qualification (with a preference for degrees in accounting or other tax-related fields); AND

(ii) have at least 12 months’ appropriate work experience in the Tax sector.

International requirements   Visit our admissions webpages to view our International entry requirements.
English Language requirements Band B Visit our admissions webpages to view our English language entry requirements.

 

Applicants fulfilling both the requirements contained in paragraph (2) may therefore apply to the LLM in International Tax even though they do not hold a first degree in law (or a degree with at least 70% law content) as would otherwise be required under paragraph (1) above. This entry route is intended for applicants who do not have a law degree but who have appropriate work experience in Tax, and who may previously have considered enrolling for our MA Tax programme (the MA Tax programme has been discontinued with effect from 2013-14).

Please note that applicants admitted to the LLM in International Tax on the basis of paragraph (2) above must enrol for this specialist LLM programme only. Following admission, they will not be permitted to enrol for any other specialist LLM (such as the LLM in International Financial Law or the LLM in Competition Law) or for our general LLM programme, and will be obliged to select only modules offered under the LLM in International Tax.

Application procedure

Applications must be made online using King’s online application portal apply.kcl.ac.uk and a non-refundable application fee of £100 applies. 

All applications must be made to the generic Master of Laws (LLM) programme. If accepted, and once you have enrolled onto the LLM programme, you will have the opportunity to transfer onto one of our specialist LLM programmes. At the start of the semester you will have the opportunity to attend taster lectures and to speak to programme/module leaders before you make a decision on whether to do a specialist or tailored LLM.

Personal statement and supporting information

You will be asked to submit the following documents in order for your application to be considered:

International Tax checklist
Personal Statement Yes

A personal statement is required. This can be entered directly into the online application form (maximum 4,000 characters) or uploaded as an attachment to the online application form (maximum 2 pages).

Previous Academic Study Yes A copy (or copies) of your official academic transcript(s), showing the subjects studied and marks obtained. If you have already completed your degree, copies of your official degree certificate will also be required. Applicants with academic documents issued in a language other than English, will need to submit both the original and official translation of their documents.
References No Please note:  due to competition for places on the LLM programme the Department do not require references. Submitted references will not be taken into account during assessment.
Other Optional Applicants may wish to include a CV (Resume) or evidence of professional registration as part of their application.

Application closing date

We recommend that you submit your application as soon as possible. Our first application deadline is the 26th March 2021. After this date, the programme will remain open only if places are still available and will be closed as soon as it is full.

For programmes that remain open beyond this date, the final application deadlines for the following fee statuses are listed below:

  • EU or overseas (international) fee status: 30th July 2021
  • Home fee status: 27th August 2021

Please note, you will not be eligible for an application fee refund if you apply after the first application deadline in March, and we are unable to process more offers as places are filled before the final application deadlines above.

 

Help and support

If you don't have a suitable qualification for direct entry to a UK university, or if English isn't your first language, our academic preparation courses can help you get ready for study in the UK.

Preparation courses

Fees and funding

  • Full time Home fees: £18,180 per year (2021/22)
  • Full time overseas fees: £28,7700 per year (2021/22)
  • Part time Home fees: £9,090 per year (2021/22)
  • Part time overseas fees: £14,385 per year (2020/21)

These tuition fees may be subject to additional increases in subsequent years of study, in line with King’s terms and conditions.

Deposit

When you receive an offer for this course you will be required to pay a non-refundable deposit to secure your place. The deposit will be credited towards your total fee payment.

The UK deposit is £500.

The INTERNATIONAL deposit is £2,000. 

  • If you receive an offer on or before 31st March, payment is due by 30th April 2021.
  • If you receive an offer between 1st April and 30th June, payment is due within one month of receiving the offer.
  • If you receive an offer between 1st July and 31st July, payment is due within two weeks of receiving the offer.
  • If you receive an offer on or after 1st August, payment is due within one week of receiving the offer.
  • If you receive an offer from late August onwards, payment is due within 2 days of receiving the offer.

If you are a current King’s student in receipt of the King's Living Bursary you are not required to pay a deposit to secure your place on the programme. Please note, this will not change the total fees payable for your chosen programme.


Additional costs/expenses

In addition to your tuition fees, you can also expect to pay for: 

  • Books if you choose to buy your own copies 
  • Clothing for optional course related events and competitions 
  • Library fees and fines 
  • Personal photocopies and/or binding costs
  • Printing course handouts 
  • Transcription costs
  • Society membership fees 
  • Stationery 
  • Travel costs for travel to and around London and between campuses
  • Graduation costs 

Please visit our web pages on fees and funding for more information.

Financial help and support

Visit the fees and funding webpages to find out more about bursaries, scholarships, grants, tuition fees, living expenses, student loans and other financial help available at King's.

Career prospects

In a competitive world we can give you the competitive edge to take your career to the next level. That’s why you’ll find our LLM programme is supplemented by opportunities to develop your skills and professional networks.

The result is that students are presented with a wide range of employment destinations when they leave; from positions at the European Central Bank, European Commission and UN to commercial roles as investment bank analysts, tax or public affairs advisers, as well as careers in the legal profession; accountancy; management consultancy; human rights organisations and other voluntary bodies; academia.

Testimonials

Blue box with King's College London rankings. Starting with, 7th in the UK for research quality. Followed by, 6th in the UK for research power. Concluding with, 4th among multi-faculty universities for research Impact. The source is research excellence framework 2014

Next steps

View our postgraduate guide

Learn more about postgraduate degree programmes at King's. Download our guide in PDF format.

Download guide

Sound like the course for you?

Apply now

Explore King’s

Accommodation Take a look at our comfortable, safe residences to suit your budget, located close to King's teaching campuses. 
Student life Art, food, music, shopping – you'll never find yourself with nothing to do in the world's most vibrant city.
Extra-curricular Discover the huge variety of extra-curricular opportunities at King’s, from MOOCs to language courses.
London living With four campuses by the River Thames and one in south London, King's is right in the heart of the capital.