Dr John Vella

Supernumerary Fellow

John Vella is an Associate Professor at the Oxford University Centre for Business Taxation and is Deputy Director of the new MSc in Taxation in Oxford. He is a Fellow of the Commercial Law Centre at Harris Manchester College.  John studied law at the University of Malta (BA and LLD) and the University of Cambridge (LLM and PhD). He was previously Norton Rose Career Development Fellow in Company Law at Oxford. John has been a Program Affiliate Scholar at New York University and is currently Convenor of the Tax Section of the UK Society of Legal Scholars. His recent research has focused on financial sector taxation (on which he has given expert evidence before UK Parliamentary Committees on a number of occasions), the taxation of multinationals, and tax compliance and administration.

Selected publications

J Vella and A Yevgenyeva, ‘Using the enhanced cooperation procedure in the tax sphere: lessons from the FTT proposal’, in P Koutrakos and J Snell, Research Handbook on the Law of the EU’s Internal Market, Edward Elgar Publishing (forthcoming)

J Vella and M Devereux, ‘Are we heading towards a corporate tax system fit for the 21st century?’ (2014) Fiscal Studies, Vol 35. No. 4, 449.

J Vella, ‘Shams, Tax Avoidance and a ‘realistic view of the facts’’, in E Simpson and M Stewart (eds), Sham Transactions, OUP, (2013)

J Vella, C Fuest and T Schmidt-Eisenlohr, ‘The EU Commission’s Proposal for a Financial Transaction Tax’ (2011) British Tax Review, 607

J Vella and J Freedman, ‘HMRC’s Management of the U.K. Tax System: The Boundaries of Legitimate Discretion’ in C Evans, J Freedman and R Krever (eds), The Delicate Balance: Revenue Authority Discretions and the Rule of Law, IBFD, (2011)

J Vella, ‘The Asymmetrical Treatment of Debt and Equity Finance Under UK Tax Law’ in A Reisberg and D Prentice (eds), Corporate Finance Law: UK and EU Perspectives, OUP, (2011)

J Vella and D Prentice, ‘Some aspects of capital maintenance law in the UK’ in M Tison et al (eds), Essays in honour of Eddy Wymeersch – Perspectives in Company Law and Financial Regulation, CUP, (2009)

J Vella, J Freedman and G Loomer, ‘Corporate Tax Risk and Tax Avoidance: New Approaches’, (2009) British Tax Review, 74

J Vella, ‘Sham Transactions’, Lloyds Maritime and Commercial Law Quarterly (2008), 4 (Nov), 488

J Vella, ‘Departing from the legal substance of transactions in the corporate field: the Ramsay Approach beyond the tax sphere’ (2007) 7(2) Journal of Corporate Law Studies, 243


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