Dr. Mark Bowler Smith

Profession

Law Lecturer and Tax Consultant

Biography

Mark is an academic tax lawyer and a qualified barrister. He has a PhD in corporate tax law and economics from the University of Cambridge and a Masters in tax law from the University of London. He also has experience in sales and providing legal services, including writing legal opinions and reports. He has published on various subjects, including the taxation and regulation of charities, the London Congestion Charge and the reform of the Corporation Tax. His first book is due to be published by the IBFD in March of next year.

He is also a fluent Spanish speaker.

Publications

Book:

The Taxing Road to Sustainable Growth: Resource Productivity and Corporate Taxation (IBFD Publications: Amsterdam, March 2013).

Chapters:

“The UK Taxation of Charities” and “The Non-Tax Legal Framework for Non-Profit Activities” both in Frans Vanistendael (ed.) The Taxation of Charities (IBFD: Amsterdam, EATLP International Tax Law Series, Vol.11, 2013).

Articles:

“Towards a Classification of the Congestion Charge as a Tax”, British Tax Review (2011) Issue 4, 487. “Sections 49-52 of the Finance Act 2012: Changes to the direct taxation of charities” British Tax Review (2012) Issue 4, 437. “Helena Partnerships Ltd v HMRC: A step too far?” British Tax Review (2012) Issue 4, 519.

Conferences:

“Comparative Taxation of Intangibles”, Sorbonne, Paris, 2004. “Corporate Taxation and the Internal Market”, Queensland Tax Teachers' Symposium, Brisbane, 5 July 2010. “The Regulatory Framework of Non-Profit Organizations”, EATLP Congress on the Taxation of Charities, 2012, Erasmus University, Rotterdam. “Tax Avoidance: Morality, Legality and Risk”, Taxing Times, BP Lecture Theatre, British Museum, London, 14 November 2012.

Areas of Practice

Tax