Sam Thewlis

Teaching Fellow in Accounting

Contact details

University of Birmingham
B15 2TT

I joined Birmingham Business School in September 2011 after having previously worked in a similar role at Aston University. Prior to this I spent thirteen years working in tax practice.

My practical experience comes from a range of firms, from small to Big 4, and encompasses a wide range of accounting and tax work, although my specialist areas include personal and capital taxes.


Currently undertaking PG Certificate in Professional Practice in Higher Education.

  • Association of Taxation Technicians (ATT) November 1997
  • Chartered Tax Adviser (CTA) November 1998
  • Financial Planning Certificate (FPC) July 1999
  • Chartered Accountant (ACA) November 2001
  • Trust and Estates Practitioner (TEP) May 2006


I am dual qualified in tax and accounting, although I am a self-confessed tax geek.
I currently teach on the second year UG module Taxation, the third year UG module International and Comparative Taxation and the Postgraduate module International Taxation, all with Professor Andy Lymer.


I am always interested in tax research and am currently finalising my thesis in order to gain fellowship of the Chartered Institute of Taxation.
I am also interested in the non-fiscal purposes of taxation and am currently working on a paper entitled “Tax as a diver for behavioural change” which was presented at the 20th Tax Research Network conference in September 2011.
I am also looking at how prior accounting knowledge affects degree progression and classification.

Other activities

Membership of Professional Bodies

  • CIOT
  • STEP


Recent articles


  • Tax Adviser magazine August 2010 “Capital Idea”
  • Accountancy magazine July 2010 “Tax Investigations”
  • Financial Director magazine June 2010 supplement “Outsourcing Tax Compliance”
  • Taxation magazine April 2010 “A can of worms”
  • Taxation magazine September 2009 “Cheque it out”