Professor Lynne Oats, University of Exeter
Qualifications
Postgraduate Certificate Post Compulsory Education (Higher Education), University of
Warwick 2004.
PhD University of Western Australia (2000) Thesis title :“The Evolution of Federal Company and
Shareholder Taxation in Australia 1915 - 1995”
Postgraduate Diploma in Business (Law), Curtin University of Technology, Western
Australia, 1990
Bachelor of Business (Accounting) Western Australian Institute of Technology Awarded
1985
Employment history
October 2010 - present: Professor of Taxation and Accounting, University of Exeter.
2006 – 2010 Reader in Accounting ,University of Warwick
2004 – 2006 Senior Lecturer, Accounting University of Warwick
2002 –2004 Lecturer, Accounting, University of Warwick
1999 –2002 Senior Lecturer, Taxation Sheffield Hallam University
1993 – 1999 Senior Lecturer, Taxation Curtin University of Technology Western Australia
1988 – 1993 Lecturer, Taxation Curtin University of Technology, Western Australia
1978 – 1988 Australian Taxation Office, Various positions including managerial roles.
Research Leadership
Vice Chair, UK Tax Research Network since 2009, previously Secretary for 8 years.
Deputy Director, Tax Administration Research Centre.
Books & Monographs published
1. Oats, L. (ed) (2012) Taxation: A Fieldwork Research Handbook. Routledge
2. Lymer, A. & Oats, L. (2013) Taxation Policy and Practice 20th Ed; Fiscal Publications,
Birmingham
3. Miller, A. & Oats, L. (2012) Principles of International Taxation 3rd Ed, Tottel
Publishing, London.
4. Oats, L. & Tuck, Paul.(2010) Accounting Principles for Tax Purposes, Bloomsbury,
London.
5. Oats, L., & Tuck, P. (2008) The Relationship between HM Revenue & Customs and
Large Corporate Taxpayers: The Changing Role of Accountants, ICAEW, London.
Refereed Journal Articles published
1. Sadler P. & Oats, L. (2013) The Stamp Duty on Newspapers – the unseen hand in
the first amendment British Tax Review
2. Rogers, H. & Oats, L. (2013) The development and growth of the use of the APA
procedure: The UK and the US British Tax Review 76-94.
3. Gracia, L. & Oats, L. (2012) Boundary Work and Tax Regulation: A Bourdieusian
View Accounting Organisations and Society Vol 37 pp. 304-321.
4. Oats, L. & Sadler, P. (2011) ‘Conceptual Map of Tax Rule Change’ Australian Tax
Forum Vol 26 No 2 pp 110 – 135
5. Mulligan, E. & Oats, L. (2009) “Tax Risk Management: Evidence from the US”,
British Tax Review [2009] No 6, 680 - 703.
6. Oats, L. & Sadler, P. (2008) “Tax and the Labour Market: Taxing Personal Services
Income in the UK”, Journal of Applied Law and Practice 1(1), 59 - 79.
7. Oats, L. & Sadler, P. (2008) “Accounting for the Stamp Act Crisis”, Accounting
Historians Journal 35(2) 101 – 143.
8. Oats, L. & Sadler, P. (2007) “Securing the Repeal of the Tax on Material Thought”,
Accounting Business and Financial History, 17(3), 355 – 373.
Professor Lynne M. Oats
9. Frecknall Hughes, J. & Oats, L. (2007) “King John’s Tax Innovations: Extortion,
Resistance and the Establishment of the Principle of Taxation by Consent”,
Accounting Historians Journal, 34(2), 75 – 107.
10. Oats L. (2005) “Distinguishing Closely-Held Companies for Taxation Purposes:
Australian Experience 1930 – 1972” Accounting Business and Financial History 15(1)
35 - 61.
11. Oats, L & Sadler, P (2004) “Political Suppression or Revenue Raising? Taxing
Newspapers during the French Revolutionary Wars” Accounting Historians’ Journal
31(1) 91-128.
12. Sadler P & Oats L (2002) “This Great Crisis in the Republick of Letters: The
Introduction in 1712 of Stamp Duties on Newspapers and Pamphlets.” British Tax
Review 2002(4), 353-366
13. Oats L (2000) “Undistributed Profits Tax in Australia” Australian Tax Forum 15(2)
427-457
14. James S & Oats L (2000) “Tax Harmonisation: Clarifying the Issues” Journal of
Contemporary Issues in Business and Government 6(1), 49-60.
15. Oats L & Fernandez P (1999) “ GST and the Mining Industry”, Legal Issues in
Business, 1(1) 13 - 16
16. Fernandez P & Oats L. (1999) “Creation of a Cyber Entity” Journal of New Zealand
Taxation Law and Policy 5(2) 96 - 107
17. Fernandez P & Oats L (1998) “Tax Reform and Wholesale Sales Tax” Journal of
Contemporary Issues in Business and Government 4(2), 26-34.
18. James S & Oats L (1998) “Tax Harmonisation and the case of Corporate Tax
Harmonisation” Revenue Law Journal 8, 36-61.
19. Oats L. (1996) “Taxing Corporations: Systems and Strategies” Taxation in Australia
(Red Edition) 4(3), 138 - 145
20. Oats L.; Pinto D., & Sadler P. (1994) “Penalties for Tax Return Preparers” Taxation
in Australia (Red Edition) 3(4), 82 - 96
21. Oats L. (1993)“ Substantiation Rules OK!” CCH Journal of Australian Taxation June/
July, 63 – 67
Book Chapters (selected)
1. Oats, L. & Sadler, P. (2013) When Accounting and Law Collide: The curious case of
pre-1914 dividends in Australia. in Tiley, J. (ed) Studies in Tax Law History Vol VI
Hart Publishing, Oxford.
2. Oats, L. (2012) Tax as a social and institutional practice, in Oats L. (ed), Taxation: A
Fieldwork Research Handbook, Routledge, pp 3-8.
3. Oats, L. (2012) On methods and methodology, in Oats L. (ed), Taxation: A Fieldwork
Research Handbook, Routledge, pp 9-18.
4. Oats, L. (2012) Gathering and interpreting qualitative data, in Oats L. (ed), Taxation:
A Fieldwork Research Handbook, Routledge, pp 19-25.
5. Oats, L & Sadler, P. (2010) Variations on a Theme: Alternative conceptions and
reception of stamp duty in the 18th century in Tiley, J. (ed) Studies in Tax Law History
Vol IV Hart Publishing, Oxford.
6. Oats, L. & Tuck P. (2009) The increasing use of financial reporting specialists to
secure tax compliance: A UK Study, in Evans and Walpole (eds) Tax Administration:
Safe Harbours and New Horizons, Fiscal Publications, Birmingham.
7. Oats, L. & Sadler, P. (2007) The Repeal of the Taxes on Knowledge, in Tiley, J. (ed)
Studies in Tax Law History Vol II, Hart Publishing, Oxford.
8. Oats, L. & Sadler, P. (2004) “Stamp Duty, Propaganda and the French Revolutionary
Wars” in Tiley, J. (ed) Studies in Tax Law History, Hart Publishing, Oxford.
9. Frecknall Hughes, J. & Oats, L. (2004) “King John: A Fiscal Re-evaluation” in Tiley,
J. (ed) Studies in Tax Law History, Hart Publishing, Oxford.
10. Hewitt, P; Lymer A & Oats L. (2002) “History of International Business Taxation” in
The International Tax System, Lymer & Hasseldine eds, Kluwer.
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Professor Lynne M. Oats
11. Oats L. (2002) “Taxing Companies and Their Shareholders” in The International Tax
System, Lymer & Hasseldine eds, Kluwer.
12. Fernandez P & Oats L (1998)“The Small Business under a Goods and Services Tax
Regime” in Tax Administration : Facing the Challenges of the Future, C Evans & A.
Greenbaum eds, Prospect Publishing, Sydney.
Other Publications (non refereed)
1. Oats, L. & Salter, D. (2011) Section 56 and Schedule 17 to the Finance Act 2010:
Disclosure of Tax Avoidance schemes British Tax Review [2011] No 5 pp 458 - 363.
2. Oats, L. & Salter, D. (2011) HMRC Engaging with tax agents British Tax Review
[2011] No 3 pp 272 – 278.
3. Oats, L. & Salter, D. (2010) Finance Act Notes: Disclosure of Tax Avoidance, British
Tax Review [2010] No 5 pp 458 – 463.
4. Boden, R, Killian, S., Mulligan, E. & Oats, L. (2010) ‘Critical Perspectives on
Taxation’ Guest editorial Critical Perspectives on Accounting
5. Oats, L. & Salter, D. (2008) Finance Act Notes: Disclosure of Tax Avoidance, British
Tax Review [2008] No 5 pp 505 – 510.
6. Oats, L. (2008) Finance Act Notes: Repeal of obsolete anti-avoidance provisions,
British Tax Review [2008] No 5 pp 478 – 480.
Consultancies
2011 - 2013 ESRC Academic Adviser to HMRC Tax Opinions Panel Survey project.
2008 – 2011 Design and delivery of Tax Development Programme for HMT, Budget Tax and
Welfare Directorate.
1998 - Course co-ordinator: “Taxation Enhancement for Large Taxpayers”, two week course
for staff from the Philippines Bureau of Internal Revenue in Canberra.
Editorships
Guest editor, with Boden, R., Killian, S., and Mulligan, E. Critical Perspectives on Accounting
(2010).
Assistant Editor (Accounting) British Tax Review from January 2008.
Associate Editor (1995 – 1999) Journal of Contemporary Issues in Business and
Government.
Editorial Board Member Legal Issues in Business.
Invited conference presentations
2011 Invited speaker European Commission workshop on Property Tax and Tax
Administration, Brussels, October 2012.
Conferences organised
2013 – 22nd Tax Research Network Conference, University of Exeter, September
2012 – 21st Tax Research Network Conference, University of Roehampton, September
2011 - 20th Tax Research Network Conference, Coventry University, Coventry September
2011 Coordinated and ran PhD colloquium and assisted local organisers for main
conference).
July 2010 5 day Residential Tax Summer School for Early Tax Career Researchers,
Warwick University.
PhD Completions
2013 Marhaini Mahmood (commenced September 2008), Risk Management in the
Malaysian Inland Revenue Department.
2010 Helen Rogers: International Tax Transfer Pricing (first supervisor).
2008 Emer Mulligan: The Tax Planning Practices and Processes of US Multinationals (first
supervisor).
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Professor Lynne M. Oats
2007 Penelope Tuck: A Study of the Changing Relationship between Large Corporates and
the Inland Revenue (second supervisor).
PhD Current Supervision
1. Rodrigo Ormeno (commenced September 2010) Tax Policy in Chile.
2. Carmel Said Formosa: (Commenced January 2011) Taxpayer Rights and Tax
Avoidance in the EU.
3. Carlene Wynter (commenced October 2011) Property Tax in Portmore Jamaica.
4. Tae Hee Kim (commenced October 2012) Accounting and Tax Issues in ETS for
Korea.
PhDs Examined
2011 Phyllis Alexander, Bournemouth: Taxation of Owner Occupied Housing: An Equity
Perspective.
2010 Sion Owen Warwick: The Political Economy of the Accounting Firm
2007 Thamrongsak Svetalekth, Exeter University: The Framework for Performance
Indicators in Tax Administration: with Special Reference to the Thai Excise Department.
2007 Daphne Rixon: Warwick: Stakeholder Reporting Model for Semi-Autonomous Public
Sector Agencies:
2006 Philip Talbot: University of Warwick: The Accounting History of the English Brewing
Industry.
External Examining
University of Bournemouth, 2000 – 2005.
University of Stirling, 2004 – 2007.
National University of Ireland, Galway 2009- 2012
University College Dublin, 2012 – 2014.
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