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David Massey

David Massey

Lecturer in Taxation

Lancashire School of Business and Enterprise

Greenbank Building, GR051

+44 (0) 1772 89 4706

David lectures at UCLan part-time. For the rest of the week he is self-employed as a Chartered Tax Advisor. He worked for Inland Revenue/HM Revenue and Customs from 1986 to 2009.

Full Profile

David joined the Inland Revenue as a tax officer (higher grade) in 1986. This was meant to be a temporary job but somehow 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 and Liverpool - examining the accounts of local small businesses; as a technical inspector dealing with the personal tax affairs of the members of the 'Big 4' accountancy firms; and as a writer and editor of training materials.

Teaching Activities

AC3600 - Taxation Theory and Practice (Module Leader)

EC1401 - Introduction to Business Economics and Finance


PG Cert Soc. Sci., Open University, 2011

Core Professional Training, HMRC, 2006

Accounts Investigator, Inland Revenue, 1995

B.A. Economics and Sociology, Keele University, 1985


Chartered Institute of Taxation

Association of Taxation Technicians

Tax Faculty - Institute of Chartered Accountants of England and Wales

Institute for Fiscal Studies

Member - Education Committee, Chartered Institute of Taxation

Research Activities

Tax simplification

Tax avoidance and tax evasion

Accounting for, and reporting of, uncertain income tax positions