Dr Malcolm James


​Senior Lecturer in Accounting and Taxation 

Department: Accounting, Economics and Finance
Telephone No: +44(0)29 2041 6372
Email Address: mdjames@cardiffmet.ac.uk


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 been active in the local branch of the Chartered Institute of Taxation and was branch secretary from 1998 to 2003 and, in that capacity, I organised the annual conference.  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, the latest of which (Taxation of Small Businesses,Spiramus Press) will be going to a second edition in 2009. 


In recent years I have, however, become aware of the limitations of the study of taxation as a purely technical discipline and have registered on a PhD researching the ways in which power relationships and power dynamics shape tax policy and practice.  In July 2008 my paper Tax Simplification - the Impossible Dream?was published in the British Tax Review and I have recently submitted a paper entitled Humpty Dumpty's Guide to Tax Law; Rules, Principles and Certainty in Taxation to Critical Perspectives in Accounting.  In order to facilitate my research I have become involved in the wider research community and have attended a number of conferences organised by the Tax Research Network and the 2008 Atax  conference in Sydney and co-organised the 2009 Tax Research Network conference in Cardiff.



Current Research Interests

The role of power in determining tax policy
Tax simplification​​


Journal Papers 

James, M. (2010) “Humpty-Dumpty ’s Guide to Tax Law: Rules, principles and certainty in taxation”, Critical Perspectives on Accounting, 21, 7, 573-83.​

James, M. (2008) “Tax Simplification – the Impossible Dream?” British Tax Review, 4, 392-412

Other Scholarly Output

Taxation of Small Businesses (3rd ed.), London: Spiramus Press

Taxation of Small Businesses (2nd ed.), London: Spiramus Press

UK Taxation System: An Introduction (2nd ed.), London: Spiramus Press

Taxation of Small Businesses, London: Spiramus Press