The Faculty and the Centre for Tax Law (CTL) are delighted that first prize in the Institute of Chartered Accountants in England and Wales (ICAEW) Tax Faculty essay competition has been awarded to Clavance Lim, a Part II Law student at Homerton College, and participant on the Tax Law and Policy (Seminar) course.
Clavance's essay, which won a cash prize of £1,500, the title of Tolley Scholar 2016 and a large collection of books, argues that "Tax avoidance has long been a game of cat-and-mouse between tax authorities and multinationals, and recently, state aid rules have been used by the former to combat harmful tax practices". His achievement is particularly high given that the competition is open not only to undergraduates but to all tax professionals under 30 years of age.
Responding to the announcement, Clavance said
"I am delighted to have been awarded the prize. Choosing to read Tax has been one of my best decisions as an undergraduate. I have been given invaluable academic opportunities, including the chance to attend seminars and conferences with leading practitioners and even justices of the Supreme Court. All credit must go to Dr de Cogan and Professor Harris for their guidance, and for designing an excellent course."
More information about the competition and copies of the essays are available at the ICAEW website.