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Dr Osita Mba

Dr Osita Mba

Postdoctoral Research Fellow

3464

+44 (0) 1392 723464

0.32
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Osita Mba is a Postdoctoral Research Fellow in the Tax Administration Research Centre (TARC), of University of Exeter Business School. He is a lawyer and a chartered tax adviser, and practised law as a barrister and solicitor in Nigeria and as a solicitor in England and Wales. He was a lawyer for Her Majesty’s Revenue & Customs (HMRC) from 2007 to 2013. In 2014, he was awarded the Middlesex University UK Whistleblowing Award “in recognition of his part in exposing a tax settlement between HRMC and Goldman Sachs.”

Osita’s current research is primarily on the meaning of, and the antidote to, tax avoidance and tax evasion in law, to which he brings his wealth of professional experience and expertise in domestic and international laws. His doctoral research, entitled ‘Cheating the Public Revenue: The Nature and Meaning of Tax Avoidance and Tax Evasion in English Law’, establishes for the first time the meaning of tax avoidance and tax evasion in law using a Common Law principle common to all jurisdictions. It debunks the orthodoxy that “tax evasion is illegal but tax avoidance is legal”, which is accepted as an article of faith in domestic and international taxation, and demonstrates that both tax avoidance and tax evasion amount to the Common Law offence of cheating the public revenue, which corresponds to tax fraud in all jurisdictions. His main postdoctoral research, entitled ‘Cheating the Wealth of Nations: The Meaning of International Tax Avoidance and Evasion and the Responsibility of the State Enablers in International Law’, applies the same innovative approach to international tax avoidance and evasion, which are distinguished by their reliance on the laws and institutions of foreign states, by expounding them in the context of the international law doctrine of state responsibility under which a state is responsible for any violation of international law by institutions and persons acting under its direction or control and must make full reparation for any injury caused any other state. The research seeks to demonstrate that offshore tax evasion by wealthy individuals and transnational tax avoidance by multinational companies amount to international tax frauds in international law and that states that enable them in the guise of ‘tax competition’ breach their obligations under international law and must make reparation to the states cheated.

Qualifications

  • LLB (Nigeria)
  • BCL (Oxford)
  • PhD (London)

Professional Qualifications:

  • Barrister and Solicitor (Nigeria)
  • Solicitor Advocate (England and Wales)
  • Chartered Tax Adviser (United Kingdom).

Research interests

  • Tax frauds
  • International tax frauds
  • Tax discretion
  • Tax confidentiality
  • Tax disputes

Research projects

  • Tax frauds: the meaning of tax evasion and tax avoidance in law, and the antidote to tax avoidance in law.
  • International tax frauds: the meaning offshore tax evasion by wealthy individuals and transnational tax avoidance by multinational companies in law, and the responsibility of the states that enable them in international law.  
  • Tax discretion: the administrative discretion of Revenue authorities in all jurisdictions to deal with every case of tax fraud by criminal prosecution or civil litigation or contract settlement (or tax deal); and how it obscures the fact that tax evasion and tax avoidance are tax frauds in law;  
  • Tax confidentiality: the confidentiality of tax information (including taxpayer confidentiality and official secrecy) and how it facilitates tax avoidance and tax evasion.
  • Tax disputes: the various types of disputes between Revenue authorities and taxpayers, how they are dealt with presently, and how they can be improved.

Key publications | Publications by category | Publications by year

Publications by category


Journal articles

Mba O (In Press). Judicial Review of the Prosecutorial Powers of the Attorney-General in England and Wales and Nigeria: an Imperative of the Rule of Law. SSRN Electronic Journal DOI.
Mba O (2012). Transparency and Accountability of Tax Administration in the United Kingdom: the Nature and Scope of Taxpayer Confidentiality. British Tax Review, 187-225.
Mba O (2009). Positive obligations under the African charter on human and peoples' rights: the duty of the Nigerian government to enact a freedom of information Act. Commonwealth Law Bulletin, 35(2), 215-249. Abstract. DOI.

Publications by year


In Press

Mba O (In Press). Judicial Review of the Prosecutorial Powers of the Attorney-General in England and Wales and Nigeria: an Imperative of the Rule of Law. SSRN Electronic Journal DOI.

2012

Mba O (2012). Transparency and Accountability of Tax Administration in the United Kingdom: the Nature and Scope of Taxpayer Confidentiality. British Tax Review, 187-225.

2009

Mba O (2009). Positive obligations under the African charter on human and peoples' rights: the duty of the Nigerian government to enact a freedom of information Act. Commonwealth Law Bulletin, 35(2), 215-249. Abstract. DOI.