About
Dominic de Cogan specialises in the interaction of taxation and public law and is carrying out a Leverhulme-funded project entitled Tax professionals and the law: a healthy partnership? He has completed a doctoral dissertation at the University of Cambridge and is interested more generally in unusual perspectives on taxation. Dominic is the author and editor of the blog 'UK tax law, history and analysis'.
Feedback & office hours
Dominic's office hours are Tuesday 2-3pm and Thursday 2-3pm.
Outside of these times, or outside term time, please contact me for an appointment.
Qualifications
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PhD in Taxation Law (Cantab)
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MA in Economics and International Relations (UEA)
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BA in Jurisprudence (Oxon)
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Chartered Accountant (ACA, Institute of Chartered Accountants in England and Wales)
Biography
Dominic de Cogan joined Birmingham in 2011 as Research Assistant after submitting a doctorate on the division of responsibility for UK tax law between legislators, the judiciary and the tax administration. He had previously worked for PricewaterhouseCoopers LLP for four years, beginning in Cambridge and later in Birmingham and London. He specialised in Research and Development Tax Credits, M&A transactions, tax structuring and the review of Share Purchase Agreements.
Teaching
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Trusts and Equity
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Business Taxation
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Public Law
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Business Law
Research
Dominic de Cogan's research focusses on the political, constitutional and administrative aspects of taxation, and in particular the formation, interpretation and application of legal texts. He is working on a Leverhulme Early Career Research Fellowship project entitled "Tax professionals and the law: a healthy partnership?".
Other activities
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Dominic is a keen musician and holds performance diplomas on Organ and Viola.
Publications
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“Building incoherence into the law: a review of relief for tax losses in the early twentieth century” [2012] BTR 655.
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Book review, “‘The political economy of corporation tax’, by John Snape” [2012] BTR 672.
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Dominic de Cogan, “Tax, Discretion and the Rule of Law” in Freedman, Evans and Krever, eds., The Delicate Balance: Tax, Discretion and the Rule of Law (Amsterdam: IBFD, 2011) (see sample chapter at http://www.ibfd.org/IBFD-Products/Delicate-Balance-Tax-Discretion-and-Rule-Law).
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John Tiley and Dominic de Cogan, “Avoidance and appeals: reversing and upholding John F. Avery Jones and his fellow Special Commissioners” [2010] BTR 629
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Dominic de Cogan, “Gaines-Cooper and the judicial enforcement of tax policy,” [2010] CSLR 313
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Donard de Cogan and Dominic de Cogan, “Private Enterprise and State Control in trans-Atlantic Telegraphy,” in A. Giuntini ed., Communications and its lines: Telegraphy in the 19th Century among economy, politics and technology (2004: Prato, Istituto di studi storici postali)