About the authors

The research project is led by Professor Lynne Oats, Mark Abbs and Dr Gregory Morris.


Mark Abbs is Partner at Blick Rothenberg with over 22 years' tax and HR experience, including 16 years in Big 4 accountancy firms. He is a Fellow of the UK Association of Tax Technicians and Enrolled Agent of the US with broad experience of helping organisations manage their global workforce. He is a qualified Expert Witness in the UK and leads the BKR International Expat Tax Practice Group in EMEA / Asia Pacific, and regularly presents on global mobility issues including at meetings of the German, Austrian, Italian, Brazilian and Spanish Chambers of Commerce. Mark is a Master of Laws in International Commercial Laws and has an MBA in International Management.

Professor Lynne Oats is Professor of Taxation and Accounting at the University of Exeter Business School. She is Deputy Director of the Tax Administration Research Centre and has written extensively on a wide range of tax policy and practical issues. Recent publications include Taxation Policy and Practice (Fiscal Publications), and Principles of International Taxation (Bloomsbury Professional). Lynne is Assistant Editor (Accounting) of British Tax Review, Managing Editor of the Journal of Tax Administration, and Editor of Taxation: a Fieldwork Research Handbook (Routledge).

Dr Gregory Morris is a lecturer at the University of Exeter Business School. He worked for many decades in business and professional practice. Most recently, he was head of the UK and EMEA tax practice of a large international law firm.

The University of Exeter Business School is one of the UK’s leading centres of business education and research, bringing together internationally business academics from around the world and attracting students from over 110 countries.

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