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Judith Freedman

Judith Freedman

Research Fellow

Judith Freedman is a Research Fellow of the IFS. She is Pinsent Masons Professor of Taxation Law and a Fellow of Worcester College, Oxford. She worked as a solicitor in the corporate tax department of Freshfields before joining the University of Surrey as a lecturer in law in 1980. She then moved to the London School of Economics (LSE) where she was a Lecturer, Senior Lecturer, Reader and then a Professor in the Law Department (1982-2001) with a secondment to the Institute of Advanced Legal Studies as Senior Research Fellow in Company and Commercial Law from 1989-92.Whilst at the LSE, she lectured and researched on tax and company law. At Oxford, her focus is taxation, particularly corporate and business taxation, but she has a continuing interest in related areas of corporate law, corporate governance, corporate social responsibility, the interaction between law and accounting and small businesses. She participated in the establishment of the Oxford University Centre for Business Taxation and is now its Director of Legal Research and a member of its Steering Committee and Advisory Board. She has served on a number of Law Society, DTI and Inland Revenue Committees and advisory groups and was a member of the Company Law Review's working party on small companies. She was a member of the Office of Tax Simplification Consultative Committee on Small Business Taxation and the Tax Avoidance Study Group appointed to report to the Exchequer Secretary on the question of a General Anti-avoidance Rule. She has held the Anton Philips Visiting Chair at the University of Tilburg and is an Adjunct Professor in the Australian School of Taxation and Business Law, University of New South Wales.

She is joint editor of the British Tax Review and is on the editorial boards of the Modern Law Review, the eJournal of Tax Research, The Canadian Tax Journal, The Australian Tax Review and The Tax Journal. She is a member of the Council of the Institute for Fiscal Sudies and of the Tax Law Review Committee, and a member of the Tax Research Network steering group.

Judith was appointed a CBE in the 2013 New Year's Honours List.

Academic outputs

Journal article | British Tax Review
Journal article | British Tax Review
This Finance Act note discusses the changes to the small companies tax rate announced in the 2007 Budget in the wider context of the problems of small business taxation.

Reports and comment

The Tax Law Review Committee (TLRC) and the Institute for Fiscal Studies have made many contributions to the debate on tax and employment status. The TLRC first reported on the topic in 2001.
Newspaper article
This article was published in the Tax Adviser on 1st June 2008.


This presentation was delivered at the IFS residential conference 2014, "Taxing remuneration; principles and practice".
This presentation was delivered at the IFS Residential Conference 2007.