Dr Malcolm James

Department: Accounting, Economics and Finance

Office/Location: 2.41B, Ogmore Building, Cardiff School of Management, Llandaff Campus

Telephone: +44 (0)29 2041 6372

Email: mdjames@cardiffmet.ac.uk

Staff Overview

A passion for teaching drew me into education after a number of years in practice and industry. Since joining Cardiff Metropolitan University in 1993, I have developed my career in several directions. Whilst my main specialist area is taxation, I have taught, and been module leader for, a wide range of subjects, including financial reporting and financial management. In my teaching I have sought to develop students’ analytical skill in technical areas through devising case studies for use as coursework.

Throughout my time at Cardiff Metropolitan University, I have also kept my knowledge of tax law and practice up to date by writing articles for professional journals, such as Tax Adviser, and doing updates for CCH’s British Tax Guide and British Tax Reporter. Furthermore, I have written several books on the taxation of small businesses.

I became aware of the limitations of the study of taxation as a purely technical discipline and submitted my PhD researching the ways in which power relationships and power dynamics shape tax policy and practice in 2015.

I have also published several papers in this area and, more recently, I have collaborated with Prof. Rebecca Boden and Prof. Jane Kenway to publish two papers examining critically the charitable status and financing of independent schools in the UK.

Teaching

  • ​Taxation
  • Advanced Taxation
  • Public Finance

PhD student – Raman Grewal Earnings Management

Research

  • ​Critical perspectives on tax policy
  • Financing of independent schools


Key Publications

​Books

  • Taxation of Small Business (annual) – Spiramus Press
  • The UK Tax System: An Introduction (4th ed.) (2021) – Spiramus Press
  • The Glorification of Plunder: States Power and Tax Policy (2017) – Spiramus Press

Papers

  • Tax Simplification: The Impossible Dream – British Tax Review 2008 no. 4
  • Humpty Dumpty’s Guide to Tax Law: Rules, Principles and Certainty in Taxation – Critical Perspectives on Accounting 2010 vol. 21 no. 7
  • Cutting a Good Deal: UK Uncut, Goldman Sachs and the Challenge to Administrative Discretion – Journal of Applied Accounting Research 2013 vol. 14 no. 3

With Prof. Rebecca Boden and Prof. Jane Kenway:

  • Private schools and tax advantage in England and Wales — the longue durée, Critical Studies in Education 2020
  • How Capital makes Capitals in English Elite Private Schools: Charities, tax and accounting – British Journal of the Sociology of Education (forthcoming)


Other Projects and activities

External Links