Dr John Vella

Supernumerary Fellow

John Vella is an Associate Professor of Taxation in the Faculty of Law at the University of Oxford and a non-tutorial Fellow of Harris Manchester College. He is an Associate Fellow at the Oxford University Centre for Business Taxation and a co-director of the MSc in Taxation. John studied law at the University of Malta (BA and LLD) and the University of Cambridge (LLM and PhD). After completing his doctorate he moved to Oxford first as Norton Rose Career Development Fellow in Company Law at the Faculty of Law and then as Senior Research Fellow at the Oxford University Centre for Business Taxation.

John has held visiting research positions at New York University, the University of Sydney and Georgetown University and was a visiting scholar at the International Monetary Fund.  John’s recent publications have focused on the taxation of multinationals, financial sector taxation, and tax compliance and administration. He has given evidence on these issues on a number of occasions both before UK Parliamentary Committees and Committees of the European Parliament.

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


Contact Details