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David Massey

Lecturer in Taxation
Lancashire School of Business and Enterprise

David is in practice as a Chartered Tax Adviser (CTA). He works part-time in Preston delivering the introductory taxation module and overseeing the North West Tax Clinic (NWTC). | NWTC is a student-led pro bono tax clinic providing assistance to individuals on low incomes. | NWTC is a partnership between the University of Central Lancashire, Lancaster University and the national charity, TaxAid. It is the first of its kind in the UK.

David joined the Inland Revenue as a Tax Officer (Higher Grade) in 1986. This was meant to be a temporary job to pay off his overdraft after graduating, but it took him more than 20 years to finally move on. During his time with the Revenue, David worked as an investigator in Preston, Chorley, Manchester and Liverpool, examining the accounts of local small and medium-sized businesses; as a technical inspector dealing with the personal tax affairs of the members of the 'Big 4' accountancy firms and the ‘Magic Circle’ of City solicitors; and as a writer and editor of training materials. On leaving the Revenue, David completed his professional tax qualifications, becoming a Chartered Tax Advisor (CTA) in 2009. David now combines his tax practice with teaching and research at UCLan. The highlights of his time in Preston include arranging a trip for accounting students to visit the Netherlands Tax and Customs Administration (Belastingdienst) in Rotterdam and a visit to the Treasury to meet the Exchequer Secretary who presented awards to the students for research they had done for the Office of Tax Simplification (OTS) as part of their coursework. In 2019, David co-organised the annual conference of the Tax Research Network which we hosted in Preston.

  • PG Cert, Social Science, Open University, 2011
  • Core Professional Training, Her Majesty's Revenue and Customs, 2006
  • Accounts Investigator, Inland Revenue, 1995
  • BA Economics and Sociology, University of Keele, 1985

Modules Taught

  • AC2600 - Taxation Theory and Practice
  • Tax Simplification
  • Taxation of Cryptoassets
  • Taxation of Gambling
  • History of Taxation
  • Financial Literacy
  • Digital Exclusion
  • Clinical Education
  • Chartered Insititute of Taxation, Member
  • Association of Taxation Techinicians, Member
  • Tax Research Network (Steering Group, formerly Secretary)
  • Australasian Tax Teachers Association, Member
  • Worshipful Company of Tax Advisers, Freeman
  • TaxAid, Volunteer
  • American Economic Association, Member