David Massey

Mr David Massey

Lecturer in Taxation

Lancashire School of Business and Enterprise

Greenbank Building, GR051


David teaches 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.

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David joined the Inland Revenue as a Tax Officer (Higher Grade) in 1986. This was meant to be a temporary job 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.

  • 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


Fiscal Tribology (2018)


Taxation of Cryptocurrencies; Tax and Financial literacies


  • Database of Tax Strategies published under Schedule 19, Finance Act 2016
  • Review of research using microdata from HMRC’s Datalab


  • Chartered Institute of Taxation
  • Association of Taxation Technicians
  • Tax Faculty - Institute of Chartered Accountants of England and Wales
  • Institute for Fiscal Studies
  • Tax Research Network
  • Australasian Tax Teachers Association

Teaching activities and responsibilities

  • AC2600 Taxation Theory and Practice (Module Leader)
  • AC3600 Advanced Taxation Theory and Practice (Module Leader)

External Activities

  • Tax Research Network (Secretary)
  • Education Committee, Chartered Institute of Taxation (2012-13)


2018 “Global trends in taxation and entrepreneur behaviour. Insights from the world of poker and crypto-currencies” International Tax Summer School, University of Zagreb (at Dubrovnik)

2018 “How ‘The Kinks’ can enlighten us about bunching at the kinks. What do we really get up to at those kink points?” Tax Administration Research Centre (TARC) annual conference. University of Exeter.

2018 “Fiscal Tribology”, 3rd Tax Policy Conference, Centre for Tax Law, University of Cambridge.

2017 “Deadweight losses?  Do quants from elite institutions unfairly distort the funding of tax research and undermine sound fiscal policy? Evidence from HMRC Datalab projects.”  Tax Research Network (TRN) annual conference, Bournemouth University.

2017 “What does it mean to be ‘tax literate’? What should ‘society’ know about tax if the UK is to establish a lasting tax consensus post-Brexit?”  Australasian Tax Teachers Association  (ATTA) annual conference – “Tax and Society”, Victoria University of Wellington, New Zealand.